233.225. Special tax payable in one installment--special tax bills.
Special tax payable in one installment--special tax bills.
233.225. 1. Whenever a special tax is so ordered, and thecounty commission states in the order that the petitioners desirethat the cost of the improvement be payable in one installment,the clerk of the county commission shall make out a separatespecial tax bill against each tract of land in the district forthe amount so assessable against it. Each of such special taxbills shall be in favor of such road district, shall be numbered,and shall state the date of the order of the county commissionpursuant to which the improvement is to be made, and describe thetract of land against which it is issued and state the amount soassessed against such tract of land, and shall be signed by thepresident or vice president of the district and be attested bythe clerk of the county commission.
2. The clerk of the county commission shall procure and keepa suitable record book and record therein an abstract ordescription of each of said special tax bills, and shall depositsuch special tax bills with the county treasurer, and causenotice to be given by one publication in a newspaper published inthe county that special tax bills in favor of said road districthave been issued pursuant to an order of the county commission,giving the date of such order, and delivered to the countytreasurer to whom payment thereof may be made. Each of suchspecial tax bills shall constitute a lien upon the land describedtherein, for the amount thereof and such interest as may accruethereon, and all costs in collecting the same, includingreasonable attorney's fee to be fixed by the county commissionand taxed as costs in the action brought to enforce payment;which lien will be paramount to all other liens except of thestate for general state, county, school and road taxes. Each ofsuch special tax bills as are not paid at the expiration ofthirty days after the date of such order, shall thereafter bearinterest at the rate of eight percent per annum.
3. The county treasurer shall receive payments of suchspecial tax bills and keep a record of each payment and of thename of the party making same, and shall cancel such special taxbills as they are paid, and shall give such district credit forthe amount of each payment to him on a special account kept withsaid district of payments to him on account of such tax bills,indicating therein the amounts paid as principal of such specialtax bills and the amount paid as interest. Whenever any of suchtax bills has been canceled by the county treasurer and isexhibited to the clerk of the county commission, or the countytreasurer reports payment of any such special tax bills to theclerk of the county commission, he shall note the payment thereofin said record book.
4. If any such special tax bills be unpaid at the expirationof thirty days after the date of such order, the special roaddistrict commissioners may borrow money not exceeding theaggregate 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 drawwarrants on the county treasurer for the amount of such payments,to pay whatever may be so borrowed, with interest thereon; butneither the road district nor the commissioners shall beobligated to pay whatever may be so borrowed, or interestthereon, except out of the collections of such unpaid special taxbills. Money so borrowed shall be deposited with the countytreasurer to the credit of such road district.
5. If any such special tax bills be unpaid at the expirationof six months after the date of such order, the commissionersmay, and if any are unpaid at the expiration of twelve monthsafter such date, they shall cause suits to be instituted forforeclosure of the lien thereof. Such suits shall be institutedin the circuit court of the county, by any attorney thecommissioners may designate and order the county treasurer todeliver such unpaid special tax bills to. The road districtshall be plaintiff in such suits and any or all parties having aninterest in the property to be affected thereby may be madedefendants. In all such suits, each special tax bill shall beprima facie evidence of a valid lien in favor of the district,and upon the land described therein, for the amount statedtherein. In all suits, so instituted, there shall be taxed ascosts in favor of the attorney instituting the suit, a reasonableattorney's fee to be fixed by the court.
6. All money collected on special tax bills and all moneythe special road district commissioners may so borrow, and allinterest that may accrue thereon while on deposit in any countydepositary, shall be used, and warrants drawn on the treasurertherefor, for the following purposes only: To pay the cost andexpense incurred by the special road district commissioners, asfound by the county commission, in the preparation of such plans,specifications, estimate, map and profile, and said list oflands, and a reasonable attorney's fee, as found by thecommission, for such petitioners, and to pay the cost ofimproving said public road or part of a public road in accordancewith the plans and specifications so filed with the clerk of thecounty commission, and such working, administrative andincidental expenses, not otherwise provided for by law, as may beincurred in making such improvement and in procuring, collectingand 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 districtcommissioners, it shall be repaid, with interest thereon, out ofthe collections of such special tax bills as were unpaid at thetime such money was borrowed.
(RSMo 1939 § 8721)Prior revisions: 1929 § 8072; 1919 § 10844