137.580. County commission to refund special road and bridge tax to incorporated city, town or village. - Missouri Statutes

County commission to refund special road and bridge tax toincorporated city, town or village.

137.580. In class one counties, not having a charter form ofgovernment, the special road and bridge tax authorized by section12, article X, of the Constitution of Missouri and arising fromand paid upon all property, including real estate lying and beingwholly within the corporate limits of each incorporated city,town and village, and upon tangible personal property of theresidents of each incorporated city, town and village, shall bepaid into the county treasury and fifty percent of such tax socollected may be placed to the credit of the incorporated city,town or village in which it was collected, and that the same maybe paid out to such incorporated city, town or village, by themajority action of the county commission when the verified claimis made. Such claim may be paid upon warrants of the countycommission in favor of the treasurer or other designated officerof such incorporated city, town or village, to be used andapplied exclusively in the improvement and repair of establishedpublic roads, streets, and bridges within the corporate limits ofsuch incorporated city, town or village; and the county highwayengineer shall keep a separate voucher account for each of suchincorporated cities, towns and villages. If any money remains inthe county treasury for two years from the date it was paid intothe treasury without being paid out, or appropriated for currentincomplete contracts, such money shall be transferred from thecity, town or village road fund to the special road and bridgefund and such city, town or village shall lose the benefitthereof. The remaining sum of all such tax funds whethercollected upon property within a special road district or withinthe limits of any incorporated city, town or village shall beretained and used by the county commission in the improvement ofroads and bridges; provided, that refunds authorized under theprovisions of this section shall not be made to any city having apopulation of more than three hundred and fifty thousandinhabitants.

(L. 1945 p. 1263 § 1, A.L. 1965 H.B. 257)