Effective - 28 Aug 1939
233.370. Special tax payable in one installment — special tax bills. — 1. Whenever a special tax is so ordered, and the county commission states in the order that the petitioners desire that the cost of the improvements be payable in one installment, the clerk of the county commission shall make out a special separate tax bill against each tract of land in the district for the amount so assessable against it. Each of such special tax bills shall be in favor of such road district, shall be numbered, and shall state the date of the order of the county commission pursuant to which the improvement is to be made and describe the tract of land against which it is issued and state the amount so assessed against such tract of land, and shall be signed by the president or vice president of the district and be attested by the clerk of the county commission.
2. The clerk of the county commission shall procure and keep a suitable record book and record therein an abstract or description of each of said special tax bills and shall deposit such special tax bills with the district treasurer, and cause notice to be given by one publication in a newspaper published in the county, that special tax bills in favor of said road district have been issued pursuant to an order to the county commission, giving the date of such order, and delivered to district treasurer to whom payment thereof may be made.
3. Each of such special tax bills shall constitute a lien upon the land described therein, for the amount thereof and such interest as may accrue thereon, and all costs in collecting the same, including a reasonable attorney's fee to be fixed by the county commission and taxed as costs in any action brought to enforce payment; which lien shall be paramount to all other liens except that of the state for general state, county, school and road taxes. Each of such special tax bills as are not paid at the expiration of thirty days after the date of such order, shall thereafter bear interest at the rate of eight percent per annum.
4. The district treasurer shall receive payment of such special tax bills and keep a record of each payment and of the name of the party making same, and shall cancel such special tax bills as they are paid, and shall give such districts credit for the amount of each payment to him on a special account kept with said district of payments to him on account of such tax bills, indicating therein the amounts paid as principal of such special tax bills and the amount paid as interest. Whenever any of such tax bills have been cancelled by the district treasurer and is exhibited to the clerk of the county commission, or the district treasurer reports payment of any such special tax bills to the clerk of the county commission, he shall note the payment thereof in said record book.
5. If any such special tax bills be unpaid at the expiration of thirty days after the date of such order, the special road district commissioners may borrow money not exceeding the aggregate amount of such special tax bills as are then unpaid, and at a rate of interest not exceeding eight percent per annum, and as such unpaid special tax bills are paid, shall draw warrants on the district treasurer for the amount of such payment to pay whatever may be so borrowed, with interest thereon; but neither the road district nor the special road district commissioners shall be obligated to pay whatever may be so borrowed, or interest thereon, except out of the collections of such unpaid special tax bills. Money so borrowed shall be deposited with the district treasurer to the credit of such road district.
6. If any such special tax bills be unpaid at the expiration of six months after the date of such order, the special road district commissioners may, and if any are unpaid at the expiration of twelve months after such date, they shall cause suits to be instituted for foreclosure of the lien thereof. Such suits shall be instituted in the circuit court of the county, by any attorney the special road district commissioners may designate and to whom they shall order the district treasurer to deliver such unpaid special tax bills. The road district shall be plaintiff in such suits and any or all parties having an interest in the property to be affected thereby may be made defendants. In all such suits, each special tax bill shall be prima facie evidence of a valid lien in favor of the district, and upon the land described therein, for the amount stated therein. In all suits so instituted, there shall be taxed as costs in favor of the attorney instituting the suit, a reasonable attorney's fee to be fixed by the court.
7. All moneys collected on special tax bills and all money the special road district commissioners may so borrow, and all interest that may accrue thereon while on deposit in any depositary, shall be used, and warrants drawn on the treasurer therefor, for the following purposes only: To pay the cost and expense incurred by the special road district commissioners, as found by the county commission, in the preparation of such plans, specifications, estimate, map and profile, and said list of lands, and a reasonable attorney's fee, as found by the county commission, for such petitioners, and to pay the cost of improving said public road or part of public road in accordance with the plans and specifications so filed with the clerk of the county commission and such working, administrative and incidental expenses, not otherwise provided for by law, as may be incurred in making such improvement and in procuring, collecting and paying the cost of such improvement, and the balance, if any, shall be used in paying expenses of maintaining such improvement, but if any money should be borrowed by the special road district commissioners, it shall be repaid, with interest thereon, out of the collections of such special tax bills as were unpaid at the time such money was borrowed.
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(RSMo 1939 § 8847)
Prior revisions: 1929 § 8187; 1919 § 10948
Structure Missouri Revised Statutes
Title XIV - Roads and Waterways
Chapter 233 - Incorporated Road Districts
Section 233.015 - Adoption of special road district law — election.
Section 233.025 - Powers of special road districts.
Section 233.030 - General road law — exceptions.
Section 233.035 - Duty of county clerk after adoption.
Section 233.050 - Board of commissioners of special road district to organize.
Section 233.055 - Treasurer of board.
Section 233.060 - Compensation of board.
Section 233.065 - Board to meet monthly — proceedings.
Section 233.075 - Powers of board.
Section 233.080 - Board to make and file plat of roads.
Section 233.085 - Tools, machinery, delivered to board.
Section 233.090 - Board may sell property of district.
Section 233.095 - Expenditures on municipal streets within district — amounts — conditions.
Section 233.100 - May repair, grade, gravel, pave or macadamize any road in district.
Section 233.103 - No limit on amounts spent within cities (Clay and Platte counties).
Section 233.110 - Board may plant shade trees — erect signboards.
Section 233.115 - Board may build bridges.
Section 233.120 - Disposition of proceeds from certain city licenses.
Section 233.125 - Disposition of proceeds from certain county licenses.
Section 233.135 - Issuance of check warrants.
Section 233.140 - Check warrant shall bear interest if not paid when presented for payment.
Section 233.145 - Records of board.
Section 233.150 - Annual report of receipts and disbursements.
Section 233.160 - Dissolution of special road district — procedure.
Section 233.165 - Dissolved district — tax levy to pay indebtedness.
Section 233.170 - County commissions may form districts.
Section 233.175 - Petitions — notice — remonstrances, order of county commission.
Section 233.177 - Election to establish road district, procedure — ballot language.
Section 233.180 - Commissioners of the special road district, how selected.
Section 233.185 - Commissioners of special road district shall organize — when — how.
Section 233.205 - Petitions for road improvement — proceedings.
Section 233.210 - Protests and objections considered by commission — order of commission.
Section 233.215 - Special tax — how apportioned.
Section 233.220 - Tracts of land regarded within same distance as major portion.
Section 233.225 - Special tax payable in one installment — special tax bills.
Section 233.230 - Special tax may be paid in installments — interest — special assessments.
Section 233.235 - Special tax bills — issuance — form — collection.
Section 233.240 - Suits to foreclose liens of special tax bills.
Section 233.245 - Owner of land may elect to pay in one installment.
Section 233.250 - Special assessment bonds to be issued.
Section 233.255 - Sale of bonds — payment — application of proceeds of bonds and special tax bills.
Section 233.260 - Cost of improvements — estimate.
Section 233.265 - Partial payments of special tax bills — correction of errors.
Section 233.270 - Contracts for improvement.
Section 233.275 - Title to lands — how considered.
Section 233.280 - Compensation of collector, county clerk and commissioners of road districts.
Section 233.285 - Law not to affect road districts incorporated prior to effective date.
Section 233.300 - Contracts not affected by disincorporation.
Section 233.305 - Appointment of trustee.
Section 233.310 - Trustee, duties of.
Section 233.315 - Final settlement of trustee.
Section 233.317 - Expansion or extension of a road district, procedure — ballot language.
Section 233.320 - Special road districts — organized how — by whom.
Section 233.325 - Petitions — notice — remonstrances — order of county commission.
Section 233.335 - Commissioners of special road district shall organize — when — how.
Section 233.350 - Petitions for road improvement — proceedings.
Section 233.360 - Special tax — how apportioned.
Section 233.365 - Tracts of land regarded within same distance as major portion.
Section 233.370 - Special tax payable in one installment — special tax bills.
Section 233.375 - Special tax payable in installments — interest — special assessments.
Section 233.380 - Special tax bills — issuance — form — collection.
Section 233.385 - Suits to foreclose liens of special tax bills.
Section 233.390 - Special assessment bonds to be issued.
Section 233.395 - Sale of bonds — payment — application of proceeds of bonds and special tax bills.
Section 233.400 - Partial payments of special tax bills — correction of errors.
Section 233.405 - Contracts for improvements.
Section 233.410 - Title of lands — how considered.
Section 233.415 - State roads — cost of improving and upkeep — how paid.
Section 233.425 - Dissolution of road district — petition — notice.
Section 233.430 - Contracts not affected by disincorporation.
Section 233.435 - Appointment of trustee.
Section 233.440 - Trustee, duties of.
Section 233.445 - Final settlement of trustee.
Section 233.460 - Form of ballot.
Section 233.465 - Bonds to be sold, when — how.
Section 233.470 - Certain sections not to apply, when.
Section 233.500 - Establishment authorized — boundaries of subdistrict.
Section 233.505 - Commissioners, appointment of, terms — requirements — vacancies.
Section 233.507 - Officers, election of, duties — meetings, conduct of.