MO HB1199

Repeals and reenacts section 231.444, RSMo, to authorize certain third classification counties without township government to levy a tax on agricultural and horticultural property.

Applies to three specific county classifications: counties with less than 6,000 inhabitants; counties with 6,000-7,000 inhabitants with a fourth class county seat of 550-650 inhabitants; or counties with 8,000-9,000 inhabitants with a fourth class county seat of 1,200-1,350 inhabitants.

Tax rate cannot exceed one dollar per acre of agricultural and horticultural property, collected by county collector and deposited into a "Special Road Rock Fund."

Authorizes use of fund proceeds solely for purchasing road rock to place on county roads within county boundaries.

Tax levy requires prior voter approval through ballot proposition at an election permitted under section 115.123, with rejected proposals eligible for resubmission.