137.040. Procedure for assessing, levying, and collecting additional taxes--limitations--conditions.
Procedure for assessing, levying, and collecting additionaltaxes--limitations--conditions.
137.040. 1. No other tax for any purpose shall be assessed,levied or collected, except under the following limitations andconditions, viz: The prosecuting attorney or county counselor ofany county, upon the request of the county commission of suchcounty (which request shall be of record with the proceedings ofsaid commission, and such commission being first satisfied thatthere exists a necessity for the assessment, levy and collectionof other taxes than those enumerated and specified in section137.035) shall present a petition to the circuit court of hiscounty, setting forth the facts and specifying the reasons whysuch other tax or taxes should be assessed, levied and collected;and such circuit court, upon being satisfied of the necessity forsuch other tax or taxes, and that the assessment, levy andcollection thereof will not be in conflict with the constitutionand laws of this state, shall make an order directed to thecounty commission of such county, commanding such commission tohave assessed, levied and collected such other tax or taxes, andshall enforce such order by mandamus or otherwise.
2. Such order, when so granted, shall be a continuous order,and shall authorize the annual assessment, levy and collection ofsuch other tax or taxes for the purposes in the order mentionedand specified, and until such order be modified, set aside andannulled by the circuit court granting the same; provided, thatno such order shall be modified, set aside or annulled, unless itshall appear to the satisfaction of such circuit court that thetaxes so ordered to be assessed, levied and collected are notauthorized by the constitution and laws of this state, or unlessit shall appear to said circuit court that the necessity for suchother tax or taxes, or any part thereof, no longer exists.
(RSMo 1939 § 11041, A.L. 1945 p. 1778, A.L. 1978 H.B. 1634)Prior revisions: 1929 § 9868; 1919 § 12860; 1909 § 11417
Effective 1-2-79