Missouri Revised Statutes Title XV. Lands, Levees, Drainage, Sewers and Public Water Supply § 248.120. Special drainage tax--drainage fund

1. To provide means to carry into effect the objects for which such sanitary district is formed, the lawful authorities in the city, and the county commission in counties, in which sanitary districts may wholly or in part be situated, shall levy and assess upon all the lands lying within such sanitary district, exclusive of streets, roads and alleys duly opened to public use, a uniform special drainage tax, to be fixed by requisition and certified by ordinance of the board of trustees of such sanitary district. And the mayor and assembly of said city are hereby authorized and required to levy such special tax, in addition to the amount they may be authorized to levy for general municipal purposes by the charter of said city. And the county commission or commissions is hereby authorized and required to levy such special tax, in addition to the amount it may be authorized to levy for general county purpose. The amount of such special tax in any year shall not exceed one-half of one percent on the assessed and equalized valuation of such lands for that year. No lands, other than streets, roads and alleys, shall be exempt from said special tax, and if not valued and assessed for other purposes, shall be valued and assessed for this. Such special tax shall be collected and enforced by the same officers and in the same manner as provided for state and county taxes.

2. The amounts collected shall be paid into the treasury of the city and of the county or counties in which the collections are made, and be credited to a special fund, called “The Drainage Fund of the Sanitary District of ․․․․․․․․․”, and shall be used for no other purpose than for the payment of vouchers, drawn under the authority vested in the board of trustees for the sanitary district, as specified in section 248.140.