Opinion No. (1983)

Dear Mr. Moseley:

You have requested an opinion of this office on the following questions:

Assuming that a second class county has adopted a county sales tax pursuant to Sec. 67.500 et seq., and,

Assuming that within that county there exists a special road district organized under chapter 233.010 to 233.165:

1. If voters have approved an increase above 35 cents on each hundred dollar assessed valuation for the general road and bridge fund (Article 10, Sec. 12(a) first sentence) is the amount of tax collected above the 35 cents figure subject to roll back pursuant to Sec. 67.505.

2. If voters of a…