233.360. Special tax--how apportioned. - Missouri Statutes

Special tax--how apportioned.

233.360. Such special tax shall be apportioned against thelands in the district in the following manner: For the purposeof such apportionment, lands appearing by said list of lands asapproved by the county commission to be within one-half mile ofsaid public road or part of public road, shall be given thevaluation thereof indicated by said list, and lands more thanone-half mile from and within one mile of said public road orpart of public road, seventy-five percent of the valuationsthereof indicated by said list, and lands more than one mile andwithin one and one-half miles, fifty percent, and all over oneand one-half miles, twenty-five percent of such valuationsthereof; and the amount of the special tax assessed against eachtract of land shall be such that the ratio between the amountassessed against each tract and the amount assessed against allof such tracts shall be the same as between the value so giveneach tract and the aggregate of the values so given all tracts inthe district.

(RSMo 1939 § 8846)

Prior revisions: 1929 § 8186; 1919 § 10947