257.360. Levy and collection of taxes generally, rates — increase to be voted at election, limit.

377 words·~2 min read·/mo/chapter-257/257-360

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257.360. Levy and collection of taxes generally, rates — increase to be voted at election, limit. — 1. The county clerk of each county within the district shall certify to the secretary of the board of trustees the total assessed valuation of all taxable tangible property lying within the district in his county. Thereupon, the board of trustees shall determine the rates of taxation necessary to be levied for the amortization fund and for the general fund for the year and shall direct the secretary to certify the rates to the county clerk of each county in which the district is situated.

The several county clerks shall thereupon extend the rates upon and against the assessed valuation of all taxable tangible property lying within the district and shall certify the taxes to the collectors of revenue of their respective counties, who shall proceed to collect and enforce the taxes in like manner as state and county taxes are collected and enforced and shall make remittances of their collections monthly to the treasurer of the district.

2. The rate levied for the general fund shall in no year exceed one mill on each one dollar assessed valuation of taxable tangible property in such district, except as follows:

(1)When the board determines that needs for general fund moneys are greater than the one mill tax will provide and thereupon determines the rate of taxation necessary to be levied in excess of the authorized rate;

(2)When, accordingly, the question is submitted by the board to the electorate of the district in the same manner as provided in this chapter for bond elections;

(3)When, at such election, the increase is approved for a year, by a majority vote of those voting, or, in excess of one year and not to exceed four years, by a two-thirds vote of those voting; and provided that any such increase in the tax rate for the general fund shall in no year exceed two mills on each one dollar assessed valuation of taxable tangible property in the district.

3. In the event that an increase in the tax rate is voted as prescribed, the procedure for collection shall be as for any general fund levy.

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(L. 1959 S.B. 199 § 36)