Missouri § 245.198 - Tax levy, when — emergency levy of ten percent.
Full text of Missouri Revised Statutes of Missouri § 245.198 — Tax levy, when — emergency levy of ten percent., with citation guidance and answers to common questions.
§ 245.198. Tax levy, when — emergency levy of ten percent.
1. If the board of supervisors deem it necessary, the board shall without unnecessary delay, levy a tax of such portion of said readjusted assessed benefits on all lands, railroad and other property in the district to which benefits have been assessed, as may be found necessary by the board of supervisors to pay the costs of the completion of the proposed works and improvements as shown in the supplemental plan for reclamation adopted by the board of supervisors pursuant to section 245.105 and in carrying out the objects of said district, and plus ten percent of said total amount for emergencies. The tax levied pursuant to this section shall be apportioned to and be levied on each tract of land or property in said district in proportion to the readjusted assessed benefits, provided that the amount of such tax levied pursuant to this section, when added to any taxes previously levied and remaining unpaid at the time of the levy provided for in this section, shall not exceed the total amount of the readjusted assessed benefits.
2. The tax shall be levied in the manner provided in sections 245.180 and 245.185.
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(L. 1977 S.B. 3)
---- end of effective 28 Aug 1977 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 245.198
What does Revised Statutes of Missouri § 245.198 cover?
Section 245.198 ("Tax levy, when — emergency levy of ten percent.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 245.198?
A common citation format is "Revised Statutes of Missouri § 245.198" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 245.198 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.