233.235. Special tax bills--issuance--form--collection.

MISSOURI STATUTES AND CODES

233.235. Special tax bills--issuance--form--collection.

Special tax bills--issuance--form--collection.

233.235. 1. The clerk of the county commission, after suchorder is made, shall procure a suitable special tax record bookand therein charge each tract of land in the district, as shownin the list of lands prepared and filed by the commissioners ofthe district, with the special tax chargeable against it and thecharges as interest, and indicate therein the date eachinstallment becomes payable, and the amount of each installment,and the date each charge as interest becomes payable and theamount thereof.

2. Thereafter he shall make out and deliver to the countycollector for collection, not less than thirty days before anyinstallment becomes payable, a separate special tax bill againsteach tract of land in the district, on which the tax has not beenpaid in full, as herein provided, for the amount of theinstallment charged or chargeable against it and so becomingpayable and the amount payable as interest with such installment.Each of such special tax bills shall be in favor of such roaddistrict, shall be numbered, and shall state the date of theorder of the county commission ordering the assessment, anddescribe, using abbreviations, the tract of land against which itis issued. Each of such special tax bills shall constitute alien upon the land described therein, for the amount thereof, andall interest and penalties that may accrue thereon and all costin collecting the same, including a reasonable attorney's fee tobe fixed by the county commission and taxed as costs in theaction brought to enforce payment; which lien shall be paramountto all other liens except of the state for general state, county,school and road taxes. Each of such special tax bills as are notpaid on the day they become payable, shall have added thereto apenalty equal to two percent of the total amount payable thereon,and thereafter a like penalty, on the first day of each month,until paid.

3. The county collector 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. Whenever any of such tax bills has beenso canceled by the county collector and is exhibited to the clerkof the county commission, or the county collector reports paymentof any such tax bills to the clerk of the county commission, heshall note the payment thereof in such special tax record book.

4. The county collector shall pay to the county treasurerall money collected on said special tax bills and the countytreasurer shall give such district credit therefor on a specialaccount kept with said district on account of collections on saidtax bills, indicating therein the amount paid as principal, andthe amount paid as interest and penalties.