Effective - 28 Aug 1939
233.380. Special tax bills — issuance — form — collection. — 1. The clerk of the county commission, after such order is made, shall procure a suitable special tax record book and therein charge each tract of land in the district with the special tax chargeable against it and the charges as interest, and indicate therein the date each installment becomes payable, and the amount of each installment, and the date each charge as interest becomes payable and the amount thereof.
2. Thereafter he shall make out and deliver to the county collector for collection, not less than thirty days before any installment becomes payable, a separate special tax bill against each tract of land in the district for the amount of the installment charged or chargeable against it and so becoming payable and the amount payable as interest with such installment. 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 commission ordering the assessment, and describe, using abbreviations, the tract of land against which it is issued. Each of such special tax bills shall constitute a lien upon land described therein, for the amount thereof and all interest and penalties that may accrue thereon and all cost in collecting the same, including reasonable attorney's fee to be fixed by the court and taxed as costs in any action brought to enforce payment, which lien shall be paramount to all other liens except of the state for general state, county, school and road taxes. Each of such special tax bills as are not paid on the day they become payable shall have added thereto a penalty equal to two percent of the total amount payable thereon, and thereafter a like penalty, on the first day of each month, until paid.
3. The county collector shall receive payment of such special tax bills and keep a record of each payment and the name of the party making same, and shall cancel such special tax bills as they are paid. Whenever any of such tax bills have been so cancelled by the county collector and is exhibited to the clerk of the county commission, or the county collector reports payment of any such tax bills to the clerk of the county commission, he shall note the payment thereof in such special tax record book.
4. The county collector shall pay to the treasurer of the special road district all money collected on said special tax bills and the treasurer of the special road district shall give such district credit therefor on a special account kept with said district on account of collections on said tax bills, indicating therein the amount paid as principal, and the amount paid as interest and penalties.
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(RSMo 1939 § 8848)
Prior revisions: 1929 § 8188; 1919 § 10949
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.