SHANGLER, Judge.
This appeal comes to us from a declaratory judgment by the Circuit Court of Cole County that construes § 182.480, RSMo 1986. It determined § 182.480 to mean that a county library district is entitled to levy and collect the county library tax on all land within the county library district, including the land annexed after October 13, 1965, by a city with a library district, even though the county owns no library building. Accordingly, the...
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