233.370. Special tax payable in one installment--special tax bills.

MISSOURI STATUTES AND CODES

233.370. Special tax payable in one installment--special tax bills.

Special tax payable in one installment--special tax bills.

233.370. 1. Whenever a special tax is so ordered, and thecounty commission states in the order that the petitioners desirethat the cost of the improvements be payable in one installment,the clerk of the county commission shall make out a specialseparate tax bill against each tract of land in the district forthe amount so assessable against it. Each of such special taxbills shall be in favor of such road district, shall be numbered,and shall state the date of the order of the county commissionpursuant to which the improvement is to be made and describe thetract of land against which it is issued and state the amount soassessed against such tract of land, and shall be signed by thepresident or vice president of the district and be attested bythe clerk of the county commission.

2. The clerk of the county commission shall procure and keepa suitable record book and record therein an abstract ordescription of each of said special tax bills and shall depositsuch special tax bills with the district treasurer, and causenotice to be given by one publication in a newspaper published inthe county, that special tax bills in favor of said road districthave been issued pursuant to an order to the county commission,giving the date of such order, and delivered to districttreasurer to whom payment thereof may be made.

3. Each of such special tax bills shall constitute a lienupon the land described therein, for the amount thereof and suchinterest as may accrue thereon, and all costs in collecting thesame, including a reasonable attorney's fee to be fixed by thecounty commission and taxed as costs in any action brought toenforce payment; which lien shall be paramount to all other liensexcept that of the state for general state, county, school androad taxes. Each of such special tax bills as are not paid atthe expiration of thirty days after the date of such order, shallthereafter bear interest at the rate of eight percent per annum.

4. The district treasurer shall receive payment 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, and shall give such districts credit forthe amount of each payment to him on a special account kept withsaid district of payments to him on account of such tax bills,indicating therein the amounts paid as principal of such specialtax bills and the amount paid as interest. Whenever any of suchtax bills have been canceled by the district treasurer and isexhibited to the clerk of the county commission, or the districttreasurer reports payment of any such special tax bills to theclerk of the county commission, he shall note the payment thereofin said record book.

5. If any such special tax bills be unpaid at the expirationof thirty days after the date of such order, the special roaddistrict commissioners may borrow money not exceeding theaggregate amount of such special tax bills as are then unpaid,and at a rate of interest not exceeding eight percent per annum,and as such unpaid special tax bills are paid, shall drawwarrants on the district treasurer for the amount of such paymentto pay whatever may be so borrowed, with interest thereon; butneither the road district nor the special road districtcommissioners shall be obligated to pay whatever may be soborrowed, or interest thereon, except out of the collections ofsuch unpaid special tax bills. Money so borrowed shall bedeposited with the district treasurer to the credit of such roaddistrict.

6. If any such special tax bills be unpaid at the expirationof six months after the date of such order, the special roaddistrict commissioners may, and if any are unpaid at theexpiration of twelve months after such date, they shall causesuits to be instituted for foreclosure of the lien thereof. Suchsuits shall be instituted in the circuit court of the county, byany attorney the special road district commissioners maydesignate and to whom they shall order the district treasurer todeliver such unpaid special tax bills. The road district shallbe plaintiff in such suits and any or all parties having aninterest in the property to be affected thereby may be madedefendants. In all such suits, each special tax bill shall beprima facie evidence of a valid lien in favor of the district,and upon the land described therein, for the amount statedtherein. In all suits so instituted, there shall be taxed ascosts in favor of the attorney instituting the suit, a reasonableattorney's fee to be fixed by the court.

7. All moneys collected on special tax bills and all moneythe special road district commissioners may so borrow, and allinterest that may accrue thereon while on deposit in anydepositary, shall be used, and warrants drawn on the treasurertherefor, for the following purposes only: To pay the cost andexpense incurred by the special road district commissioners, asfound by the county commission, in the preparation of such plans,specifications, estimate, map and profile, and said list oflands, and a reasonable attorney's fee, as found by the countycommission, for such petitioners, and to pay the cost ofimproving said public road or part of public road in accordancewith the plans and specifications so filed with the clerk of thecounty commission and such working, administrative and incidentalexpenses, not otherwise provided for by law, as may be incurredin making such improvement and in procuring, collecting andpaying the cost of such improvement, and the balance, if any,shall be used in paying expenses of maintaining suchimprovement, but if any money should be borrowed by the specialroad district commissioners, it shall be repaid, with interestthereon, out of the collections of such special tax bills as wereunpaid at the time such money was borrowed.