Missouri § 242.600 - Suits for taxes — evidence — procedure.

§ 242.600. Suits for taxes — evidence — procedure.

1.  The drainage tax book of the district, as returned by the collector of the revenue to the secretary of the board of supervisors of the drainage district, shall be prima facie evidence in all courts of all matters therein contained.

2.  The liens established and declared in the preceding sections may and shall be enforced by an action on delinquent tax bills, made and certified by the county collector, which action shall be instituted in the circuit court without regard to the amount of the claim within six months after December thirty-first of the year for which said taxes were levied.  The suit shall be brought in the corporate name of the district by its attorney against the land or lands, property or properties, on which such drainage tax has not been paid.  The suit shall be brought in the county in which the property is situate, except when the tract or property sued upon be in more than one county, in which event the suit may be brought on the whole tract, parcel or property, in any county in which any portion thereof may be situate.  The pleadings, process, proceedings, practice and sales, in cases arising under sections 242.010 to 242.690, shall, except as herein provided, be the same as in an action for the enforcement of the state's lien for delinquent general taxes upon real estate.

3.  All sales of lands made under this section shall be by the sheriff, as is now provided under the general revenue law.  All sheriff's deeds executed and delivered pursuant to said sections shall have the same probative force as deeds executed under judgments for delinquent general state taxes and in actions instituted under said sections the same abbreviations shall be allowed and the aforesaid drainage tax book shall have the same probative effect as the back tax bill has in actions for the enforcement of the state's lien for general taxes upon real estate.  The title acquired through any sale of lands or other property under the aforesaid proceedings shall be subject to the lien of all subsequent annual installments of drainage tax.

4.  In all suits for the collection of delinquent taxes, the judgment for said delinquent taxes and penalty shall also include all costs of suit and a reasonable attorney's fee to be fixed by the court, recoverable the same as the delinquent tax and in the same suit.  The proceeds of sales made under and by virtue of said sections shall be paid at once to the aforesaid treasurer and shall be accounted for by him the same as the drainage taxes.

­­--------

(RSMo 1939 § 12346)

Prior revisions: 1929 § 10765; 1919 § 4400; 1909 § 5524

(1955) Where acts of board in levying tax were acts of de facto officers, the validity of such acts may not be questioned in action to collect tax on ground supervisors were not legally elected. Ft. Osage Dr. Dist. v. Jackson Co. (Mo.), 275 S.W.2d 326.

(1955) Land tax collection law held not applicable to action by drainage district to collect tax from county. Ft. Osage Drainage District v. Jackson County (Mo.), 275 S.W.2d 326.

(1955) District could maintain common law action to recover drainage tax from county chargeable with maintenance of public highways. Ft. Osage Drainage Dist. v. Jackson County (Mo.), 275 S.W.2d 326

(1958) District in its corporate capacity, rather than county collector, held proper party to action to collect drainage maintenance tax and its attorney was entitled to an allowance of a fee. Fort Osage Drainage Dist. of Jackson Co. v. Foley (A.), 319 S.W.2d 687.

---- end of effective  28 Aug 1939 ----

use this link to bookmark section  242.600

Effective dates prior to 1940 may not be the actual effective date. See FAQ 'When do laws become effective?'