Section 242.540 – Collection of drainage tax.
Effective – 28 Aug 1939 242.540. Collection of drainage tax. — 1. It shall be the duty of the collector of revenue of each county in which lands or other property of any drainage district organized under sections 242.010 to 242.690 are situate to receive the drainage tax book each year, and he is hereby […]
Section 242.550 – Collector — failure to pay tax, penalty.
Effective – 28 Aug 1961 242.550. Collector — failure to pay tax, penalty. — If any county collector of the revenues refuses, fails or neglects to make prompt payment of the tax or any part thereof collected under sections 242.010 to 242.690 to the secretary, then he shall pay a penalty of ten percent on […]
Section 242.560 – Current and delinquent taxes — collection — procedure.
Effective – 28 Aug 2005 242.560. Current and delinquent taxes — collection — procedure. — 1. In counties where the provisions of chapter 65 are, or may hereafter be in force, the secretary of the board of supervisors shall extend all drainage taxes under the provisions of sections 242.010 to 242.690 on separate tax books […]
Section 242.500 – Petition for reassessment of benefits — appointment of commissioners.
Effective – 28 Aug 2008 242.500. Petition for reassessment of benefits — appointment of commissioners. — 1. Whenever the board of supervisors of any district in existence as of August 28, 2008, or organized under this chapter after August 28, 2008, on behalf of the district, or the owners of twenty-five percent or more of […]
Section 242.420 – Board to keep record of proceedings.
Effective – 28 Aug 1939 242.420. Board to keep record of proceedings. — The board of supervisors of any district organized under sections 242.010 to 242.690 shall cause to be kept a well-bound book, entitled “Record of board of supervisors of ______ district”, in which shall be recorded minutes of all meetings, proceedings, certificates, bonds […]
Section 242.430 – Tax levied by board for cost of organization.
Effective – 28 Aug 2008 242.430. Tax levied by board for cost of organization. — 1. The board of supervisors of any drainage district organized under the provisions of sections 242.010 to 242.690 shall, as soon as elected and qualified, levy a uniform tax of not more than eight dollars per acre upon each acre […]
Section 242.440 – Cost of organization, how paid.
Effective – 28 Aug 1959 242.440. Cost of organization, how paid. — Nothing in sections 242.010 to 242.690 shall authorize or be construed to authorize any uniform tax or any tax of any kind to pay any expenses mentioned or referred to in section 242.430, in addition to or in excess of the uniform tax […]
Section 242.450 – Organization of commissioners — duties of secretary of board of supervisors — additional tax levy, when.
Effective – 28 Aug 1977 242.450. Organization of commissioners — duties of secretary of board of supervisors — additional tax levy, when. — 1. After the list of lands, and other property, with the assessed benefits and the decree and judgment of court, have been filed in the office of the county recorder as provided […]
Section 242.460 – Levy of annual installment of tax — form of tax certificate.
Effective – 28 Aug 2017, 2 histories 242.460. Levy of annual installment of tax — form of tax certificate. — 1. The said board of supervisors shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes levied under section 242.450; which shall become due and be collected […]
Section 242.470 – Additional drainage tax levy, when.
Effective – 28 Aug 1939 242.470. Additional drainage tax levy, when. — 1. Where the works set out in the plan for reclamation of any drainage district is found insufficient to reclaim in whole or in part any or all of the land and other property of the district the board of supervisors shall have […]