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

MISSOURI STATUTES AND CODES

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

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

233.380. 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 with thespecial tax chargeable against it and the charges as interest,and indicate therein the date each installment becomes payable,and the amount of each installment, and the date each charge asinterest becomes payable and the amount 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 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 commission ordering the assessment, and describe,using abbreviations, the tract of land against which it isissued. Each of such special tax bills shall constitute a lienupon land described therein, for the amount thereof and allinterest and penalties that may accrue thereon and all cost incollecting the same, including reasonable attorney's fee to befixed by the court and taxed as costs in any action brought toenforce payment, which lien shall be paramount to all other liensexcept of the state for general state, county, school and roadtaxes. Each of such special tax bills as are not paid on the daythey become payable shall have added thereto a penalty equal totwo percent of the total amount payable thereon, and thereafter alike penalty, on the first day of each month, until paid.

3. The county collector shall receive payment of suchspecial tax bills and keep a record of each payment and the nameof the party making same, and shall cancel such special tax billsas they are paid. Whenever any of such tax bills have been socanceled by the county collector and is exhibited to the clerk ofthe county commission, or the county collector reports payment ofany 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 treasurer of thespecial road district all money collected on said special taxbills and the treasurer of the special road district shall givesuch district credit therefor on a special account kept with saiddistrict on account of collections on said tax bills, indicatingtherein the amount paid as principal, and the amount paid asinterest and penalties.