231.444. County road tax--Carter, Holt, Knox, Schuyler, Scotland and Worth counties--special road rock fund.
County road tax--Carter, Holt, Knox, Schuyler, Scotland and Worthcounties--special road rock fund.
231.444. 1. In addition to other levies authorized by law, thegoverning body of any county of the third classification without a townshipform of government having a population of less than six thousandinhabitants according to the most recent decennial census may by ordinancelevy and impose a tax pursuant to this section which shall not exceed therate of one dollar on each acre of real property in the county which isclassified as agricultural and horticultural property pursuant to section137.016, RSMo.
2. The proceeds of the tax authorized pursuant to this section shallbe collected by the county collector and remitted to the county treasurerwho shall deposit such proceeds in a special fund to be known as the"Special Road Rock Fund". All moneys in the special road rock fund shallbe appropriated by the county governing body for the sole purpose ofpurchasing road rock to be placed on county roads within the boundaries ofthe county.
3. The ordinance levying and imposing a tax pursuant to subsection 1of this section shall not be effective unless the county governing bodysubmits to the qualified voters of the county a proposal to authorize thecounty governing body to levy and impose the tax at an election permittedpursuant to section 115.123, RSMo. The ballot of submission proposing thetax shall be in substantially the following form:
Shall the county of .......... (county's name) be authorized to levyand impose a tax on all real property in the county which is classified asagricultural or horticultural property at a rate not to exceed ..........(rate of tax) cents per acre with all the proceeds of the tax to be placedin the "Special Road Rock Fund" and used solely for the purpose ofpurchasing road rock to be placed on county roads within the boundaries ofthe county?
â ã YES â ã NO
4. If a majority of the qualified voters of the county voting on theproposal vote "YES", then the governing body of the county may by ordinancelevy and impose the tax authorized by this section in an amount not toexceed the rate proposed in the ballot of submission. If a majority of thequalified voters of the county voting on the proposal vote "NO", then thegoverning body of the county shall not levy and impose such tax. Nothingin this section shall prohibit a rejected proposal from being resubmittedto the qualified voters of the county at an election permitted pursuant tosection 115.123, RSMo.
(L. 1998 H.B. 1113 § 1, A.L. 2005 H.B. 58, A.L. 2008 H.B. 2047)