LDS Church embarrassment

Clay County, Missouri finds itself in a rather embarrassing situation. It has been collecting taxes for an extinct drainage district which claims to operate within the City limits of Kansas City, Missouri.

However, the taxes were collected in the name of an entity which has never existed -- The Birmingham Levee District. See picture # 1 -- 1997 tax statement

A certified statement from the Secretary of State shows the Birmingham Levee District has never existed. See picture 2 -- 1999 state document.

.Furthmore, a certificate of corporate abstract from the Secretary of State shows the Birmingham Drainage District, who has been receiving the tax money hasn't existed since 1963. See picture 3 --- 1999 state document certifying abstract.

The State abstract of the corporate record shows the Birmingham Drainage District expired on December 22, 1963. See picture 4 --- 1999 abstract of corporate record.

The questions are: 1)Why would the Clay County Collector send out tax statements for a corporation that has never existed and turn the money over to a corporation that expired in 1963?; 2) Who certified that the taxes should be invoiced for the Birmingham Drainage district?     RSMO 242.490. 1.(states) ---- shall be certified to the collector of the revenue of each county in which lands of the district are situated in the same book in like manner and at the same time as the annual installment tax is certified ----.

The Clay County Auditor is in the process of reviewing these documents and court legal documents which show that once the 50 year term of life for the district expired, the term of life could not be extended, nor could it be reorganized. Furthermore, according to a 1923 Missouri Supreme Court Opinion, Kansas City has exclusive jurisdiction over levees and drainage within its city limits and no levee or drainage district can be formed within the city limits on a petition be landowners.

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