233.165. Dissolved district--tax levy to pay indebtedness.

MISSOURI STATUTES AND CODES

233.165. Dissolved district--tax levy to pay indebtedness.

Dissolved district--tax levy to pay indebtedness.

233.165. 1. Whenever any special road district heretoforeor hereafter organized and incorporated under and by virtue ofsections 233.010 to 233.165, shall have been or may hereafter bedisorganized, disincorporated or abolished, and which suchdistrict shall, at the time of disorganization, disincorporationor dissolution, have any bonds outstanding and unpaid, it shallbe the duty of the state auditor of the state of Missouri, on orbefore the first day of May of each year, to ascertain andcertify to the county commission or county commissions thenecessary amount of money that will be required by such districtto pay the principal and interest on its bonds coming due andmaturing in the next succeeding year.

2. It shall be the duty of the county commission of eachcounty having lands in such district, upon receipt of suchcertificate and at the time it is required by law to determineand levy the rate of taxation for county, school and road taxes,to determine and levy upon the taxable property in such district,by order, such a rate of taxation as will produce the amount ofmoney required for the next succeeding year.

3. It shall be the duty of the clerk of the countycommission, or commissions, at the time of making up the countytax books, to extend thereon such rate of taxation against thetaxable property in such district, and when so extended it shallbe the duty of the collector of the revenue of such county orcounties, at the time demand is made for payment of other taxes,to demand and collect the taxes herein required to be levied andcollected, and when so collected the same shall be paid to thecounty treasurer of the county having the largest number of acresof land in the district, and thereupon such county treasurershall deposit the moneys received by him in the bank, trustcompany or other place where the principal of and the interest onthe bonds of the district are payable.