245.215. Levee tax to constitute a lien — how evidenced — acquisition of lands, duty to satisfy outstanding liens, limitation.

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245.215. Levee tax to constitute a lien — how evidenced — acquisition of lands, duty to satisfy outstanding liens, limitation. — 1. All levee taxes provided for in sections 245.010 to 245.280 , together with all penalties for default in payment of the same, all costs in collecting the same, including a reasonable attorney's fee, to be fixed by the court and taxed as costs in the action brought to enforce payment, shall, from date of filing the certificate herein described in the office of the recorder of deeds for the county wherein the lands and properties are situate, until paid, constitute a lien, to which only the lien of the state for general state, county, school and road taxes shall be paramount, upon all the lands and other property against which such taxes shall be levied as is provided in sections 245.010 to 245.280 .

Such lien shall be evidenced by a certificate substantially in the following form, to wit:

State of Missouri, )

) ss

County of ______ )

To ______, recorder of deeds of said county:

This is to certify that by virtue and authority of the provisions of section 245.180, RSMo, the board of supervisors of ______ levee district, in which are lands and other property in the counties of ______ in the state of Missouri, have and do hereby certify the tax authorized by the said section, which tax and the land and other property against which the same are levied in your county, are described in the following table, in which table are: First, the names of the owners of said land and other property as they appeared in the decree of the circuit court organizing said district; second, the descriptions of the said land and other property opposite the names of said owners; and third, the amount of said taxes levied on each tract of land or piece of property;

(here insert such table). The said tax shall be payable in annual installments; the amount of each installment as well as the amount of the maintenance tax will be determined and certified to the county collector of your county not later than the first day of September of each year. The aforesaid tax and such maintenance taxes as may be levied from time to time are hereby declared a lien, to which only the lien of the state for general state, county, school and road taxes shall be paramount upon all land and other property herein and heretofore described.

Witness the signature of the president of said board of supervisors attested by the seal of said district and the signature of the secretary of said board this ______ day of ______, A.D. 20______.

(Seal)__________________

President.

Attest: ______,

Secretary.

The certificates and table specified in this section shall be prepared in a well-bound book and filed in the office of each of the recorders of the counties having lands in said districts as the same may affect the land or other property in his county, where the same shall become a permanent record of the office. The said book or books shall be prepared by the secretary of the board of supervisors at the expense of the levee district, shall be designated as the "levee tax record", and each recorder shall receive a fee of one dollar for filing said book and preserving the same.

2. In the event of a buyout of the lands of the district because of flood damage, in whole or in part, it shall be the responsibility of the entity acquiring any land within the district to satisfy in full any outstanding liens against the property acquired at the time of purchase. The amount of any outstanding lien for each parcel of property located within the district shall not exceed the property's proportional liability to the outstanding bond issue.

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(RSMo 1939 § 12516, A.L. 1994 S.B. 633)

Prior revisions: 1929 § 10926; 1919 § 4620

Effective 7-12-94