257.360. Levy and collection of taxes generally, rates--increase to be voted at election, limit.
Levy and collection of taxes generally, rates--increase to be votedat election, limit.
257.360. 1. The county clerk of each county within thedistrict shall certify to the secretary of the board of trusteesthe total assessed valuation of all taxable tangible propertylying within the district in his county. Thereupon, the board oftrustees shall determine the rates of taxation necessary to belevied for the amortization fund and for the general fund for theyear and shall direct the secretary to certify the rates to thecounty clerk of each county in which the district is situated.The several county clerks shall thereupon extend the rates uponand against the assessed valuation of all taxable tangibleproperty lying within the district and shall certify the taxes tothe collectors of revenue of their respective counties, who shallproceed to collect and enforce the taxes in like manner as stateand county taxes are collected and enforced and shall makeremittances of their collections monthly to the treasurer of thedistrict.
2. The rate levied for the general fund shall in no yearexceed one mill on each one dollar assessed valuation of taxabletangible property in such district, except as follows:
(1) When the board determines that needs for general fundmoneys are greater than the one mill tax will provide andthereupon determines the rate of taxation necessary to be leviedin excess of the authorized rate;
(2) When, accordingly, the question is submitted by theboard to the electorate of the district in the same manner asprovided in this chapter for bond elections;
(3) When, at such election, the increase is approved for ayear, by a majority vote of those voting, or, in excess of oneyear and not to exceed four years, by a two-thirds vote of thosevoting; and provided that any such increase in the tax rate forthe general fund shall in no year exceed two mills on each onedollar assessed valuation of taxable tangible property in thedistrict.
3. In the event that an increase in the tax rate is voted asprescribed, the procedure for collection shall be as for anygeneral fund levy.
(L. 1959 S.B. 199 § 36)