Election to be held, when--levy and collection of tax,procedure--applicability of other laws.
233.455. 1. Whenever the board of commissioners of anyspecial road district proposes to issue bonds for road purposes,they shall order the submission of the question to the voters andwhenever twenty voters of any township shall file with the clerkof the county commission wherein the township is located apetition in writing asking that bonds for road purposes be issuedfor and on behalf of such township, it shall be the duty of thecounty commission to order the submission of the question to thevoters.
2. The notice of election, in either case, shall state theamount of bonds to be issued.
3. The result of the submission of the question shall beentered upon the records of such county commission or the boardof commissioners. If it shall appear that two-thirds of thevoters voting on said question shall have voted in favor of theissuance of said bonds, the board of commissioners of the specialroad district, or the county commission, as the case may be,shall order and direct the execution of the bonds for and onbehalf of such special road district or township, and shallprovide for the levy and collection of a direct annual tax uponall the taxable property in said district or township sufficientto provide for the payment of the principal and interest of thebonds so authorized as they respectively become due.
4. It shall be the duty of the clerk of the board ofcommissioners on or before the first day of May in each year, orthe state auditor immediately thereafter, in case the clerk ofthe board of commissioners should fail or neglect, on or beforethe first day of May of each year, so to do, to certify to thecounty commission of the county, or counties, wherein such roaddistrict is situated, the amount of money that will be requiredduring the next succeeding year to pay interest falling due onbonds issued and the principal of bonds maturing during suchyear.
5. On receipt of such certificate it shall be the duty ofthe county commission, or commissions, at the time it makes thelevy for state, county, school and other taxes, to, by ordermade, levy such a rate of taxation upon the taxable property inthe road district, in such county or counties, as will raise thesum of money required for the purposes aforesaid. On such orderbeing made it shall be the duty of the clerk of the countycommission, or commissions, to extend such rate of taxation uponthe tax books, against all of the taxable property in thedistrict in such county or counties, and the same shall becollected by the collector of the revenue at the time and in themanner, and by the same means as state, county, school and othertaxes are collected.
6. At the time the county commission is required todetermine and levy the rate of taxation for state, county, schooland other taxes, to determine, order and levy such a rate oftaxation upon the taxable property in any township in such countyas may have outstanding bonds issued under this section as willbe sufficient to pay interest and principal falling due duringthe next succeeding year. It shall be the duty of the clerk ofthe county commission to extend upon the tax books of the countysuch rate of taxation upon and against all of the taxableproperty in such township, and when so extended the same shall becollected by the collector of the revenue at the time, in themanner, and by the means that state, county, school and othertaxes are collected.
7. All the laws, rights and remedies of the state ofMissouri for the collection of state, county, school and othertaxes, shall be applicable to the collection of taxes hereinauthorized to be collected.
Election to be held, when--levy and collection of tax,procedure--applicability of other laws.
233.455. 1. Whenever the board of commissioners of anyspecial road district proposes to issue bonds for road purposes,they shall order the submission of the question to the voters andwhenever twenty voters of any township shall file with the clerkof the county commission wherein the township is located apetition in writing asking that bonds for road purposes be issuedfor and on behalf of such township, it shall be the duty of thecounty commission to order the submission of the question to thevoters.
2. The notice of election, in either case, shall state theamount of bonds to be issued.
3. The result of the submission of the question shall beentered upon the records of such county commission or the boardof commissioners. If it shall appear that two-thirds of thevoters voting on said question shall have voted in favor of theissuance of said bonds, the board of commissioners of the specialroad district, or the county commission, as the case may be,shall order and direct the execution of the bonds for and onbehalf of such special road district or township, and shallprovide for the levy and collection of a direct annual tax uponall the taxable property in said district or township sufficientto provide for the payment of the principal and interest of thebonds so authorized as they respectively become due.
4. It shall be the duty of the clerk of the board ofcommissioners on or before the first day of May in each year, orthe state auditor immediately thereafter, in case the clerk ofthe board of commissioners should fail or neglect, on or beforethe first day of May of each year, so to do, to certify to thecounty commission of the county, or counties, wherein such roaddistrict is situated, the amount of money that will be requiredduring the next succeeding year to pay interest falling due onbonds issued and the principal of bonds maturing during suchyear.
5. On receipt of such certificate it shall be the duty ofthe county commission, or commissions, at the time it makes thelevy for state, county, school and other taxes, to, by ordermade, levy such a rate of taxation upon the taxable property inthe road district, in such county or counties, as will raise thesum of money required for the purposes aforesaid. On such orderbeing made it shall be the duty of the clerk of the countycommission, or commissions, to extend such rate of taxation uponthe tax books, against all of the taxable property in thedistrict in such county or counties, and the same shall becollected by the collector of the revenue at the time and in themanner, and by the same means as state, county, school and othertaxes are collected.
6. At the time the county commission is required todetermine and levy the rate of taxation for state, county, schooland other taxes, to determine, order and levy such a rate oftaxation upon the taxable property in any township in such countyas may have outstanding bonds issued under this section as willbe sufficient to pay interest and principal falling due duringthe next succeeding year. It shall be the duty of the clerk ofthe county commission to extend upon the tax books of the countysuch rate of taxation upon and against all of the taxableproperty in such township, and when so extended the same shall becollected by the collector of the revenue at the time, in themanner, and by the means that state, county, school and othertaxes are collected.
7. All the laws, rights and remedies of the state ofMissouri for the collection of state, county, school and othertaxes, shall be applicable to the collection of taxes hereinauthorized to be collected.
Election to be held, when--levy and collection of tax,procedure--applicability of other laws.
233.455. 1. Whenever the board of commissioners of anyspecial road district proposes to issue bonds for road purposes,they shall order the submission of the question to the voters andwhenever twenty voters of any township shall file with the clerkof the county commission wherein the township is located apetition in writing asking that bonds for road purposes be issuedfor and on behalf of such township, it shall be the duty of thecounty commission to order the submission of the question to thevoters.
2. The notice of election, in either case, shall state theamount of bonds to be issued.
3. The result of the submission of the question shall beentered upon the records of such county commission or the boardof commissioners. If it shall appear that two-thirds of thevoters voting on said question shall have voted in favor of theissuance of said bonds, the board of commissioners of the specialroad district, or the county commission, as the case may be,shall order and direct the execution of the bonds for and onbehalf of such special road district or township, and shallprovide for the levy and collection of a direct annual tax uponall the taxable property in said district or township sufficientto provide for the payment of the principal and interest of thebonds so authorized as they respectively become due.
4. It shall be the duty of the clerk of the board ofcommissioners on or before the first day of May in each year, orthe state auditor immediately thereafter, in case the clerk ofthe board of commissioners should fail or neglect, on or beforethe first day of May of each year, so to do, to certify to thecounty commission of the county, or counties, wherein such roaddistrict is situated, the amount of money that will be requiredduring the next succeeding year to pay interest falling due onbonds issued and the principal of bonds maturing during suchyear.
5. On receipt of such certificate it shall be the duty ofthe county commission, or commissions, at the time it makes thelevy for state, county, school and other taxes, to, by ordermade, levy such a rate of taxation upon the taxable property inthe road district, in such county or counties, as will raise thesum of money required for the purposes aforesaid. On such orderbeing made it shall be the duty of the clerk of the countycommission, or commissions, to extend such rate of taxation uponthe tax books, against all of the taxable property in thedistrict in such county or counties, and the same shall becollected by the collector of the revenue at the time and in themanner, and by the same means as state, county, school and othertaxes are collected.
6. At the time the county commission is required todetermine and levy the rate of taxation for state, county, schooland other taxes, to determine, order and levy such a rate oftaxation upon the taxable property in any township in such countyas may have outstanding bonds issued under this section as willbe sufficient to pay interest and principal falling due duringthe next succeeding year. It shall be the duty of the clerk ofthe county commission to extend upon the tax books of the countysuch rate of taxation upon and against all of the taxableproperty in such township, and when so extended the same shall becollected by the collector of the revenue at the time, in themanner, and by the means that state, county, school and othertaxes are collected.
7. All the laws, rights and remedies of the state ofMissouri for the collection of state, county, school and othertaxes, shall be applicable to the collection of taxes hereinauthorized to be collected.
