Missouri Revised Statutes § 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions
AI-assisted research summary: This section limits when a county can assess, levy, and collect other taxes, and sets a court-based process for getting an order to do so.
137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. — 1. No other tax for any purpose shall be assessed, levied or collected, except under the following limitations and conditions, viz: The prosecuting attorney or county counselor of any county, upon the request of the county commission of such county (which request shall be of record with the proceedings of said commission, and such commission being first satisfied that there exists a necessity for the assessment, levy and collection of other taxes than those enumerated and specified in section 137.035) shall present a petition to the circuit court of his county, setting forth the facts and specifying the reasons why such other tax or taxes should be assessed, levied and collected; and such circuit court, upon being satisfied of the necessity for such other tax or taxes, and that the assessment, levy and collection thereof will not be in conflict with the constitution and laws of this state, shall make an order directed to the county commission of such county, commanding such commission to have assessed, levied and collected such other tax or taxes, and shall enforce such order by mandamus or otherwise. 2. Such order, when so granted, shall be a continuous order, and shall authorize the annual assessment, levy and collection of such other tax or taxes for the purposes in the order mentioned and specified, and until such order be modified, set aside and annulled by the circuit court granting the same; provided, that no such order shall be modified, set aside or annulled, unless it shall appear to the satisfaction of such circuit court that the taxes so ordered to be assessed, levied and collected are not authorized by the constitution and laws of this state, or unless it shall appear to said circuit court that the necessity for such other tax or taxes, or any part thereof, no longer exists. (RSMo 1939 § 11041, A.L. 1945 p. 1778, A.L. 1978 H.B. 1634) Prior revisions: 1929 § 9868; 1919 § 12860; 1909 § 11417 Effective 1-2-79