1. In any levee or drainage district formed pursuant to the laws of this state having assessed valuation of real property of twenty-five million dollars or greater, which is located in whole or in part in a county with a charter form of government and with more than one million inhabitants according to the last decennial census, the board of supervisors may by order, resolution or ordinance, following a public hearing thereon called upon notice as provided in section 245.060, adopt the following alternative procedure with respect to voting rights: voting by landowners of the levee or drainage district shall be determined on the basis of the assessed benefits of the property owned and the owner of each piece of property shall receive one vote per ten thousand dollars of assessed benefits, rounded to the next lowest amount in cases where assessed benefits do not evenly tally. In cases where the assessed benefits of a piece of property are below ten thousand dollars, the owner shall be entitled to one vote.

2. In any levee district formed under the laws of this state, the board of supervisors may, by order, resolution, or ordinance, following a public hearing thereon called upon notice as provided in section 245.060, adopt the procedure in this subsection with respect to the apportionment of installment taxes. After the making of a readjustment of the assessment of benefits, partial or otherwise, pursuant to section 245.197, then the board of supervisors shall reapportion and levy on each tract of land or other property in the district identified in the petition the taxes imposed under section 245.180, 245.190 or 245.198 in proportion to the benefits assessed as readjusted and not in excess thereof. In case bonds have been issued as provided in sections 245.010 to 245.280, then the amount of interest which will accrue on such bonds shall be included and added to said taxes as reapportioned and levied based upon the benefits assessed as readjusted. The secretary of the board of supervisors, as soon as said tax has been reapportioned, shall, at the expense of the district, prepare a list of all taxes as reapportioned and levied, in the form of a well-bound book, which book shall be endorsed and named “Readjusted Levee Tax Record of ______ District ______”, which endorsement shall also be printed or written at the top of each page of said book, and shall be signed and certified by the president and secretary of the board of supervisors, attested by the seal of the district, and the same shall thereafter become a permanent record in the office of the secretary. The board of supervisors shall each year thereafter determine, order and levy the amount of the annual installment of the total taxes levied under section 245.180, 245.190 or 245.198 based upon such reapportionment, which shall in all other respects be due and collected as provided in section 245.185.

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3. In any drainage district formed under the laws of this state, the board of supervisors may, by order, resolution, or ordinance, following a public hearing thereon called upon notice as provided in section 242.150, adopt the procedure in this subsection with respect to the apportionment of installment taxes. After the making of a readjustment of the assessment of benefits, partial or otherwise, under section 242.500, then the board of supervisors shall reapportion and levy on each tract of land or other property in the district identified in the petition the taxes imposed under section 242.450, 242.470, or 242.502 in proportion to the benefits assessed as readjusted and not in excess thereof. In case bonds have been issued as provided in chapter 242, then the amount of interest which will accrue on such bonds shall be included and added to such taxes as reapportioned and levied based upon the benefits assessed as readjusted. As soon as the tax has been reapportioned, the secretary of the board of supervisors shall, at the expense of the district, prepare a list of all taxes as reapportioned and levied, in the form of a well-bound book, which book shall be endorsed and named “Readjusted Drainage Tax Record of ______ District ______”, which endorsement shall also be printed or written at the top of each page of the book, and shall be signed and certified by the president and secretary of the board of supervisors, attested by the seal of the district, and shall thereafter become a permanent record in the office of the secretary. The board of supervisors shall each year thereafter determine, order, and levy the amount of the annual installment of the total taxes levied under section 242.450, 242.470, or 242.502 based upon such reapportionment, which shall in all other respects be due and collected as provided in section 242.460.