164.041. County clerk to assess the rate returned and extend taxes on tax books. - Missouri Statutes

County clerk to assess the rate returned and extend taxeson tax books.

164.041. Based on the estimates of the various districts,the county clerk shall proceed to assess the amount so returnedagainst all taxable property in each district, as shown by thelast annual assessment for state and county purposes, at the ratelawfully determined by the school board or legally authorized bythe voters of the district as of September twentieth of thatyear. All taxes shall be extended by the county clerk upon thegeneral tax books of the county for the year in separate columnsarranged for that purpose. He shall list the names of allpersons owning any personal property who do not reside in anyschool district, and the value thereof; and shall list all landsand town lots in any territory not organized into a schooldistrict, and shall levy a tax of sixty-five cents on the hundreddollars valuation on all such taxable property, to be collectedas other taxes and deposited in the county school fund. Thecounty assessor in listing personal property shall take thenumber of the school district in which the taxpayer resides atthe time of making his list, to be by him marked on the list, andalso on the personal assessment book, in columns provided forthat purpose.

(L. 1963 p. 200 § 5-4, A.L. 1976 H.B. 1162)

(Source: RSMo 1959 § 165.083, A.L. 1961 p. 351)

(1971) The county clerk has no standing to challenge the validity of the existence of a school district and writ of mandamus would issue to compel county clerk to extend on county tax books the school taxes of a school district which was contesting in circuit court the validity of determination of the state board of education that district had ceased to function as active district and would cease to exist as of July 1, 1971. State v. Conley (A.), 470 S.W.2d 170.

(1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.