Mo. Rev. Stat. § 278.300
If a soil and water conservation district is disestablished as provided by section 278.150, the state soil and water districts commission shall become the governing body of any subdistrict or portion thereof, organized within the boundaries of such soil and water conservation districts and shall be entitled to all benefits and powers heretofore granted to such governing body by sections 278.160 to 278.300, including the levy and collection of taxes.
(L. 1967 p. 376)