MO SB573

Repeals and replaces section 231.444, RSMo to expand eligibility for counties to levy a special road rock tax.

Allows any county of the third or fourth classification to levy and impose a tax not exceeding one dollar per acre on agricultural and horticultural property.

Tax proceeds are collected by the county collector, deposited in a "Special Road Rock Fund," and used solely for purchasing road rock to place on county roads.

Tax ordinance becomes effective only after county governing body submits the proposal to qualified voters at an election and receives majority voter approval.

Rejected proposals may be resubmitted to voters at any future election permitted by section 115.123.