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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1517
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR HUDSON.
6510S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 64.401, 66.265, 67.799, 67.990, 67.1422, 67.1531, 67.1551, 67.1880, 68.235,
68.250, 71.800, 71.802, 80.460, 90.500, 92.010, 92.031, 92.035, 94.060, 94.070,
94.250, 94.260, 94.340, 94.350, 94.400, 95.150, 95.390, 115.123, 137.016, 137.037 ,
137.055, 137.065, 137.073, 137.082, 137.115, 137.565, 137.570, 137.1040, 137.1050,
137.1055, 139.053, 162.441, 162.840, 164.021, 164.151, 167.231, 178.881, 182.010,
182.015, 182.020, 182.030, 182.100, 182.140, 182.650, 182.655, 182.715, 182.717,
184.350, 184.351, 184.353, 184.357, 184.359, 184.600, 184.604, 184.614, 190.040,
190.065, 190.074, 190.296, 198.260, 198.263, 198.310, 204.250, 205.563, 205.979,
206.070, 206.120, 209.130, 210.860, 233.172, 233.200, 233.345, 233.455, 233.460,
233.510, 235.175, 238 .232, 247.130, 247.350, 247.470, 247.550, 249.929, 249.1106,
249.1150, 250.060, 256.445, 257.360, 257.370, 262.598, 263.452, 263.472, 278.240,
278.280, 321.225, 321.240, 321.241, 321.243, 321.244, 321.460, 321.610, 321.620,
650.399, and 650.408, RSMo, and section 67.457 as enacted by house bill no. 175
merged with house bill no. 1035 merged with senate bill no. 248, ninety -seventh
general assembly, first regular session, and section 163.021 as enacted by senate bill
no. 727, one hundred second general assembly, second regular session, and to enact in
lieu thereof one hundred eighteen new sections relating to property taxes, with a
severability clause.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 64.401, 66.265, 67.799, 67.990, 1
67.1422, 67.1531, 67.1551, 67.1880, 68.235, 68.250, 71.800, 2
71.802, 80.460, 90.500, 92.010, 92.031, 92.035, 94.060, 94.070, 3
94.250, 94.260, 94.340, 94.350, 94.400, 95.150, 95.390, 4
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115.123, 137.016, 137.037, 137.055, 137.065, 137.073, 137.082, 5
137.115, 137.565, 137.570, 137.1040, 137.1050, 137.1055, 6
139.053, 162.441, 162.840, 164.021, 164.151, 167.231, 178.881, 7
182.010, 182.015, 182.020, 182.030, 182.100, 182.140, 182.650, 8
182.655, 182.715, 182.717, 184.350, 184.351, 184.353, 184.357, 9
184.359, 184.600, 184.604, 184.614, 190.040, 190.065, 190.074, 10
190.296, 198.260, 198.263, 198.310, 204.250, 205.563, 205.979, 11
206.070, 206.120, 209.130, 210.860, 233.172, 233.200, 233.345, 12
233.455, 233.460, 233.510, 235.175, 238.232, 247.130, 247.350, 13
247.470, 247.550, 249.929, 249.1106, 249.1150, 250.060, 14
256.445, 257.360, 257.370, 262.598, 263.452, 263.472, 278.240, 15
278.280, 321.225, 321.240, 321.241, 321.243, 321.244, 321.460, 16
321.610, 321.620, 650.399, and 650.408, RSMo, and section 17
67.457 as enacted by house bill no. 175 merged with house bill 18
no. 1035 merged with senate bill no. 248, ninety-seventh general 19
assembly, first regular session, and section 163.021 as enacted 20
by senate bill no. 727, one hundred second general assembly, 21
second regular session, are repealed and one hundred eighteen 22
new sections enacted in lieu thereof, to be known as sections 23
64.401, 66.265, 67.457, 67.496, 67.799, 67.990, 67.1422, 24
67.1531, 67.1551, 67.1880, 68.235, 68.250, 71.800, 71.802, 25
80.460, 90.500, 92.010, 92.031, 92.035, 94.060, 94.070, 94.250, 26
94.260, 94.340, 94.350, 94.400, 95.150, 95.390, 115.123, 27
115.240, 115.706, 137.016, 137.037, 137.039, 137.055, 137.065, 28
137.073, 137.082, 137.115, 137.565, 137.1040, 137.1050, 29
137.1055, 139.035, 139.053, 162.441, 162.840, 163.021, 164.021, 30
164.151, 167.231, 178.881, 182.010, 182.015, 182.020, 182.030, 31
182.100, 182.140, 182.650, 182.655, 182.715, 182.717, 184.350, 32
184.351, 184.353, 184.357, 184.359, 184.600, 184.604, 184.614, 33
190.040, 190.065, 190.074, 190.296, 198.260, 198.263, 198.310, 34
204.250, 205.563, 205.979, 206.070, 206.120, 209.130, 210.860, 35
233.172, 233.200, 233.345, 233.455, 233.460, 233.510, 235.175, 36
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238.232, 247.130, 247.350, 247.470, 247.550, 249.929, 249.1106, 37
249.1150, 250.060, 256.445, 257.360, 257.370, 262.598, 263.452, 38
263.472, 278.240, 278.280, 321.225, 321.240, 321.241, 321.243, 39
321.244, 321.460, 321.610, 321.620, 650.399, and 650.408, to 40
read as follows:41
64.401. 1. Persons residing in an area adjacent to 1
and within three miles of a municipality that has formed and 2
established a park system under sections 90.010 to 90.020 3
and 90.500 to 90.570 may petition to become part of the park 4
system in the manner prescribed in this subsection. The 5
petition shall include a description of the territory to be 6
embraced by the park system, the provision for a tax to 7
support the park system at the rate of tax which residents 8
of the municipality are required to pay to support the park 9
system, and the signatures of five percent of the qualified 10
voters within the area outside the municipality as 11
determined by the county clerk on the basis of the number of 12
votes cast in the area for governor in the last election 13
held prior to filing of the petition. The petition shall be 14
filed with the governing body of the municipality and the 15
county clerk. The governing body of the municipality shall 16
within thirty days of receipt of the petition vote to 17
approve or reject the request of the adjacent property 18
owners to become part of the municipal parks system at a 19
regularly scheduled meeting of the governing body of the 20
municipality. The governing body of the municipality shall 21
notify the county clerk of its action. If the governing 22
body of the municipality rejects the request, no further 23
action on the matter shall be taken for a period of one year 24
after the date that the governing body rejects the request. 25
After such period of time, the persons residing in the area 26
may submit a new petition pursuant to this subsection. If 27
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the governing body of the municipality approves the request, 28
the county clerk shall proceed as prescribed in subsections 29
2 and 3 of this section. 30
2. Upon approval of the issue by the governing body of 31
the municipality as prescribed in subsection 1 of this 32
section, the county clerk shall present the petition to the 33
county commission who shall thereupon set the petition for 34
hearing not less than thirty days nor more than forty days 35
after the filing. 36
3. Notice shall be given by the county commission of 37
the time and place where the hearing will be held, by 38
publication on three separate days in one or more newspapers 39
having a general circulation within the territory proposed 40
to be incorporated as part of the park system, the first of 41
which publications shall be not less that twenty days prior 42
to the date set for the hearing and if there is no such 43
newspaper, then notice shall be posted in ten of the most 44
public places in the territory, not less than twenty days 45
prior to the date set for the hearing. This notice shall 46
include a description of the territory as set out in the 47
petition, the question of incorporation for park system 48
services and the rate of tax which residents within the area 49
outside the municipality would be required to pay to support 50
the park system as set out in the petition. 51
4. If the county commission finds that the petition 52
and notice meet the requirements of subsections 1, 2 and 3 53
of this section, and that the boundaries as defined are 54
reasonable boundaries for the incorporation of the area into 55
the park system, the county commission shall order the 56
submission of the question. 57
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5. The question shall be submitted to the voters 58
within the area outside the municipality [substantially in 59
the following form:] as provided in section 115.706. 60
6. If a majority of the votes cast on the proposal by 67
the qualified voters within the area outside the 68
municipality voting thereon are in favor of the proposal, 69
then the area shall be part of the municipal park system as 70
of the first day of the year following the year of the 71
election. 72
7. The results of the election shall be certified by 73
the election official of the county not less than thirty 74
days after the election. In the event the proposal fails to 75
receive a majority of the votes within the area outside the 76
municipality in favor of the proposal, then such proposal 77
shall not be resubmitted at any election held within one 78
year of the date of the election the proposal was rejected. 79
8. If the area outside the municipality votes to join 80
the municipal park system, then such an area shall have 81
proportional representation on the park board in accordance 82
with its population to the population of the municipality, 83
except that such area shall be entitled to at least one 84
representative on the park board. The county clerk shall 85
determine the number of additional representatives by 86
dividing the population of the municipality based on the 87
last decennial census by nine to produce the quotient and 88
61
62
63
64
65
[Shall the area be part of the public park system
of the ______ (city, town, village) and shall a
______ cent tax on each one hundred dollars of
assessed valuation within the area be levied for
public parks?
66 □ YES □ NO]
SB 1517 6
shall allocate to the area that has voted to join the 89
district one representative per quotient or part thereof 90
which representative or representatives shall be in addition 91
to the nine representatives from the municipality. The 92
county commission shall appoint board members who shall have 93
resided in the area outside the municipality which is 94
included within the municipal park system for terms of three 95
years. Where the area is in more than one county, the 96
county commissions of each county shall, as nearly as 97
practicable, evenly appoint such members with the county 98
commission of the county having the largest area within the 99
system appointing a greater number of board members if the 100
members cannot be appointed evenly. Residents of such area 101
residing outside the municipal boundaries shall have the 102
same right of access to parks and park facilities in the 103
municipal park system as residents of the municipality. 104
9. The provisions of sections 90.010 to 90.020 and 105
90.500 and 90.570 shall apply to all areas outside the 106
municipality that are included in the municipal park system 107
under the provisions of this section. 108
66.265. 1. Any county of the first classification 1
having a charter form of government and containing part of a 2
city with a population of three hundred thousand or more 3
inhabitants may, after voter approval pursuant to subsection 4
2 of this section, levy an annual tax for the purpose of 5
providing law enforcement services within such county in an 6
amount not to exceed fourteen cents per one hundred dollars 7
assessed valuation. 8
2. The ballot of submission shall be [substantially in 9
the following form:] submitted as provided in section 10
115.706. 11
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If a majority of the qualified voters voting on the question 19
within the county vote in favor of the tax, such tax shall 20
be levied and collected pursuant to this section. If a 21
majority of the voters voting on the question within the 22
county vote against the tax, no such tax shall be levied and 23
collected pursuant to this section. 24
3. The county collector of each county in which the 25
authority is located shall collect the property taxes upon 26
all real property and tangible personal property within that 27
county in the same manner as any other property taxes are 28
collected. The governing body of the county shall use the 29
proceeds of the tax prescribed in this section solely for 30
providing law enforcement services in the county. 31
67.457. 1. To establish a neighborhood improvement 1
district, the governing body of any city or county shall 2
comply with either of the procedures described in subsection 3
2 or 3 of this section. 4
2. The governing body of any city or county proposing 5
to create a neighborhood improvement district may by 6
resolution submit the question of creating such district to 7
all qualified voters residing within such district at a 8
general [or special] election [called for that purpose]. 9
Such resolution shall set forth the project name for the 10
proposed improvement, the general nature of the proposed 11
12
13
14
15
16
17
[Shall ______ County impose a property tax upon
all real and tangible personal property within the
county at a rate of ______ (insert the amount)
cents per one hundred dollars assessed valuation
for the purpose of providing revenue for law
enforcement within the county?
18 □ YES □ NO]
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improvement, the estimated cost of such improvement, the 12
boundaries of the proposed neighborhood improvement district 13
to be assessed, and the proposed method or methods of 14
assessment of real property within the district, including 15
any provision for the annual assessment of maintenance costs 16
of the improvement in each year during the term of the bonds 17
issued for the original improvement and after such bonds are 18
paid in full. The governing body of the city or county may 19
create a neighborhood improvement district when the question 20
of creating such district has been approved by the vote of 21
the percentage of electors within such district voting 22
thereon that is equal to the percentage of voter approval 23
required for the issuance of general obligation bonds of 24
such city or county under Article VI, Section 26 of the 25
constitution of this state. The notice of election 26
containing the question of creating a neighborhood 27
improvement district shall contain the project name for the 28
proposed improvement, the general nature of the proposed 29
improvement, the estimated cost of such improvement, the 30
boundaries of the proposed neighborhood improvement district 31
to be assessed, the proposed method or methods of assessment 32
of real property within the district, including any 33
provision for the annual assessment of maintenance costs of 34
the improvement in each year after the bonds issued for the 35
original improvement are paid in full, and a statement that 36
the final cost of such improvement assessed against real 37
property within the district and the amount of general 38
obligation bonds issued therefor shall not exceed the 39
estimated cost of such improvement, as stated in such 40
notice, by more than twenty-five percent, and that the 41
annual assessment for maintenance costs of the improvements 42
shall not exceed the estimated annual maintenance cost, as 43
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stated in such notice, by more than twenty-five percent. 44
The ballot upon which the question of creating a 45
neighborhood improvement district is submitted to the 46
qualified voters residing within the proposed district shall 47
contain a question in substantially the following form: 48
Shall ______ (name of city or county) be 49
authorized to create a neighborhood improvement 50
district proposed for the ______ (project name 51
for the proposed improvement) and incur 52
indebtedness and issue general obligation bonds 53
to pay for all or part of the cost of public 54
improvements within such district, the cost of 55
all indebtedness so incurred to be assessed by 56
the governing body of the ______ (city or 57
county) on the real property benefitted by such 58
improvements for a period of ______ years, and, 59
if included in the resolution, an assessment in 60
each year thereafter with the proceeds thereof 61
used solely for maintenance of the improvement? 62
3. As an alternative to the procedure described in 63
subsection 2 of this section, the governing body of a city 64
or county may create a neighborhood improvement district 65
when a proper petition has been signed by the owners of 66
record of at least two-thirds by area of all real property 67
located within such proposed district. Each owner of record 68
of real property located in the proposed district is allowed 69
one signature. Any person, corporation, or limited 70
liability partnership owning more than one parcel of land 71
located in such proposed district shall be allowed only one 72
signature on such petition. The petition, in order to 73
become effective, shall be filed with the city clerk or 74
county clerk. A proper petition for the creation of a 75
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neighborhood improvement district shall set forth the 76
project name for the proposed improvement, the general 77
nature of the proposed improvement, the estimated cost of 78
such improvement, the boundaries of the proposed 79
neighborhood improvement district to be assessed, the 80
proposed method or methods of assessment of real property 81
within the district, including any provision for the annual 82
assessment of maintenance costs of the improvement in each 83
year during the term of the bonds issued for the original 84
improvement and after such bonds are paid in full, a notice 85
that the names of the signers may not be withdrawn later 86
than seven days after the petition is filed with the city 87
clerk or county clerk, and a notice that the final cost of 88
such improvement assessed against real property within the 89
district and the amount of general obligation bonds issued 90
therefor shall not exceed the estimated cost of such 91
improvement, as stated in such petition, by more than twenty- 92
five percent, and that the annual assessment for maintenance 93
costs of the improvements shall not exceed the estimated 94
annual maintenance cost, as stated in such petition, by more 95
than twenty-five percent. 96
4. Upon receiving the requisite voter approval at an 97
election or upon the filing of a proper petition with the 98
city clerk or county clerk, the governing body may by 99
resolution or ordinance determine the advisability of the 100
improvement and may order that the district be established 101
and that preliminary plans and specifications for the 102
improvement be made. Such resolution or ordinance shall 103
state and make findings as to the project name for the 104
proposed improvement, the nature of the improvement, the 105
estimated cost of such improvement, the boundaries of the 106
neighborhood improvement district to be assessed, the 107
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proposed method or methods of assessment of real property 108
within the district, including any provision for the annual 109
assessment of maintenance costs of the improvement in each 110
year after the bonds issued for the original improvement are 111
paid in full, and shall also state that the final cost of 112
such improvement assessed against the real property within 113
the neighborhood improvement district and the amount of 114
general obligation bonds issued therefor shall not, without 115
a new election or petition, exceed the estimated cost of 116
such improvement by more than twenty-five percent. 117
5. The boundaries of the proposed district shall be 118
described by metes and bounds, streets or other sufficiently 119
specific description. The area of the neighborhood 120
improvement district finally determined by the governing 121
body of the city or county to be assessed may be less than, 122
but shall not exceed, the total area comprising such 123
district. 124
6. In any neighborhood improvement district organized 125
prior to August 28, 1994, an assessment may be levied and 126
collected after the original period approved for assessment 127
of property within the district has expired, with the 128
proceeds thereof used solely for maintenance of the 129
improvement, if the residents of the neighborhood 130
improvement district either vote to assess real property 131
within the district for the maintenance costs in the manner 132
prescribed in subsection 2 of this section or if the owners 133
of two-thirds of the area of all real property located 134
within the district sign a petition for such purpose in the 135
same manner as prescribed in subsection 3 of this section. 136
7. Prior to any assessment hereafter being levied 137
against any real property within any neighborhood 138
improvement district, and prior to any lien enforceable 139
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under either chapter 140 or 141 being imposed after August 140
28, 2013, against any real property within a neighborhood 141
improvement district, the clerk of the governing body 142
establishing the neighborhood improvement district shall 143
cause to be recorded with the recorder of deeds for the 144
county in which any portion of the neighborhood improvement 145
district is located a document conforming to the provisions 146
of sections 59.310 and 59.313, and which shall contain at 147
least the following information: 148
(1) Each and all owners of record of real property 149
located within the neighborhood improvement district at the 150
time of recording, who shall be identified in the document 151
as grantors and indexed by the recorder, as required under 152
and pursuant to section 59.440; 153
(2) The governing body establishing the neighborhood 154
improvement district and the title of any official or agency 155
responsible for collecting or enforcing any assessments, who 156
shall be identified in the document as grantees and so 157
indexed by the recorder, as required under and pursuant to 158
section 59.440; 159
(3) The legal description of the property within the 160
neighborhood improvement district which may either be the 161
metes and bounds description authorized in subsection 5 of 162
this section or the legal description of each lot or parcel 163
within the neighborhood improvement district; and 164
(4) The identifying number of the resolution or 165
ordinance creating the neighborhood improvement district, or 166
a copy of such resolution or ordinance. 167
67.496. Notwithstanding any other provision of law to 1
the contrary, no political subdivision or election authority 2
shall advertise or describe any proposed tax on property in 3
SB 1517 13
a political subdivision as not increasing taxes, or any 4
language to that effect, unless both: 5
(1) Failing to adopt the proposed measure would cause 6
an actual increase in the tax rate; and 7
(2) Adopting the proposed measure would cause the tax 8
rate to stay the same or decrease. 9
67.799. 1. A regional recreational district may, by a 1
majority vote of its board of directors, impose an annual 2
property tax for the establishment and maintenance of public 3
parks and recreational facilities and grounds within the 4
boundaries of the regional recreational district not to 5
exceed sixty cents per year on each one hundred dollars of 6
assessed valuation on all property within the district, 7
except that no such tax shall become effective unless the 8
board of directors of the district submits to the voters of 9
the district[, at a county or state general, primary or 10
special election,] a proposal to authorize the tax. 11
2. The question shall be submitted [in substantially 12
the following form:] as provided in section 115.706. 13
If a majority of the votes cast on the proposal by the 18
qualified voters voting thereon are in favor of the 19
proposal, then the tax shall become effective. If a 20
majority of the votes cast by the qualified voters voting 21
are opposed to the proposal, then the board of directors 22
shall have no power to impose the tax unless and until the 23
14
15
16
[Shall a ______ cent tax per one hundred dollars
assessed valuation be levied for public parks and
recreational facilities?
17 □ YES □ NO]
SB 1517 14
board of directors of the district submits another proposal 24
to authorize the tax and such proposal is approved by a 25
majority of the qualified voters voting thereon. 26
3. The property tax authorized in subsections 1 and 2 27
of this section shall be levied and collected in the same 28
manner as other ad valorem property taxes are levied and 29
collected. 30
4. (1) A regional recreational district may, by a 31
majority vote of its board of directors, impose a tax not to 32
exceed one-half of one cent on all retail sales subject to 33
taxation pursuant to sections 144.010 to 144.525 for the 34
purpose of funding the creation, operation and maintenance 35
of public parks, recreational facilities and grounds within 36
the boundaries of a regional recreational district. The tax 37
authorized by this subsection shall be in addition to all 38
other sales taxes allowed by law. No tax pursuant to this 39
subsection shall become effective unless the board of 40
directors submits to the voters of the district, at a 41
[county or state] general[, primary or special] election, a 42
proposal to authorize the tax, and such tax shall become 43
effective only after the majority of the voters voting on 44
such tax approve such tax. 45
(2) In the event the district seeks to impose a sales 46
tax pursuant to this subsection, the question shall be 47
submitted in substantially the following form: 48
49
50
51
Shall a ______ cent sales tax be levied on all
retail sales within the district for public parks
and recreational facilities?
52 □ YES □ NO
SB 1517 15
If a majority of the votes cast on the proposal by the 53
qualified voters voting thereon are in favor of the 54
proposal, then the tax shall become effective. If a 55
majority of the votes cast by the qualified voters voting 56
are opposed to the proposal, then the board of directors 57
shall have no power to impose the tax unless and until 58
another proposal to authorize the tax is submitted to the 59
voters of the district and such proposal is approved by a 60
majority of the qualified voters voting thereon. The 61
provisions of sections 32.085 and 32.087 shall apply to any 62
tax approved pursuant to this subsection. 63
5. As used in this section, "qualified voters" or 64
"voters" means any individuals residing within the proposed 65
district who are eligible to be registered voters and who 66
have registered to vote under chapter 115 or, if no 67
individuals eligible and registered to vote reside within 68
the proposed district, all of the owners of real property 69
located within the proposed district who have unanimously 70
petitioned for or consented to the adoption of an ordinance 71
by the governing body imposing a tax authorized in this 72
section. If the owner of the property within the proposed 73
district is a political subdivision or corporation of the 74
state, the governing body of such political subdivision or 75
corporation shall be considered the owner for purposes of 76
this section. 77
67.990. 1. The governing body of any county or city 1
not within a county may, upon approval of a majority of the 2
qualified voters of such county or city voting thereon, levy 3
and collect a tax not to exceed five cents per one hundred 4
dollars of assessed valuation, or in any county of the first 5
classification with more than eighty-five thousand nine 6
SB 1517 16
hundred but less than eighty-six thousand inhabitants, the 7
governing body may, upon approval of a majority of the 8
qualified voters of the county voting thereon, levy and 9
collect a tax not to exceed ten cents per one hundred 10
dollars of assessed valuation upon all taxable property 11
within the county or city or for the purpose of providing 12
services to persons sixty years of age or older. The tax so 13
levied shall be collected along with other county or city 14
taxes, in the manner provided by law. All funds collected 15
for this purpose shall be deposited in a special fund for 16
the provision of services for persons sixty years of age or 17
older, and shall be used for no other purpose except those 18
purposes authorized in sections 67.990 to 67.995. Deposits 19
in the fund shall be expended only upon approval of the 20
board of directors established in section 67.993, if in a 21
county, and only in accordance with the fund budget approved 22
by the county governing body. 23
2. The question of whether the tax authorized by this 24
section shall be imposed shall be submitted [in 25
substantially the following form:] as provided in section 26
115.706. 27
67.1422. 1. Notwithstanding sections 67.1531, 1
67.1545, and 67.1551, if the petition was filed pursuant to 2
subdivision (5) of subsection 2 of section 67.1421 by a 3
28 [OFFICIAL BALLOT
29
30
31
32
Shall ______ (name of county/city) levy a tax of
______ cents per each one hundred dollars assessed
valuation for the purpose of providing services to
persons sixty years of age or older?
33 □ YES □ NO ]
SB 1517 17
governing body of the city, the governing body may adopt an 4
ordinance approving the petition and submit a ballot to the 5
qualified voters of the district[; the question shall be in 6
substantially the following form:] as provided in section 7
115.706. 8
The governing body of the city shall not submit the question 26
to the qualified voters of the district on more than one 27
occasion. 28
2. A district levying a real property tax pursuant to 29
this section may repeal or amend such real property tax or 30
lower the tax rate of such tax if such repeal, amendment or 31
lower rate will not impair the district's ability to repay 32
any liabilities which it has incurred, money which it has 33
borrowed or obligations that it has issued to finance any 34
improvements or services rendered within the district. 35
9
10
11
12
13
14
15
16
17
18
19
20
[Shall the community improvement district to be
known as the "______ Community Improvement
District" approved by the ______ (insert governing
body) be established for the purpose of (here
summarize the proposed improvements and services)
and be authorized to impose a real property tax
upon (all real property) within the district at a
rate of not more than ten cents per hundred dollars
assessed valuation for a period of ten years from
the date on which such tax is first imposed for the
purpose of providing revenue for ______ (insert
general description of purpose) in the district?
21 □ YES □ NO
22
23
24
25
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 18
3. An election conducted under this section may be 36
conducted in accordance with the provisions of chapter 115 37
or by mail-in ballot. 38
67.1531. 1. The district may levy by resolution a tax 1
upon real property or on any business located within the 2
boundaries of the district; provided however, no such 3
resolution shall be final nor shall it take effect until the 4
qualified voters approve, by mail-in ballot, the tax which 5
the resolution seeks to impose. If a majority of the votes 6
cast by the qualified voters voting on the proposed tax are 7
in favor of the tax, then the resolution and any amendments 8
thereto shall be in effect. If a majority of the votes cast 9
by the qualified voters voting are opposed to the tax, then 10
the resolution seeking to levy the tax shall be deemed to be 11
null and void. 12
2. The district may levy a real property tax rate 13
lower than the tax rate ceiling approved by the qualified 14
voters pursuant to subsection 1 of this section and may 15
increase that lowered tax rate to a level not exceeding the 16
tax rate ceiling without approval of the qualified voters. 17
3. The ballot shall be [substantially in the following 18
form:] submitted as provided in section 115.706. 19
[(1) 20
21
22
23
24
25
26
27
28
29
30
Shall the ______ (insert name of district) Community
Improvement District ("District") impose a real
property tax upon (all real property) within the
district at a rate of not more than ______ (insert
amount) dollars per hundred dollars assessed
valuation for a period of ______ (insert number)
years from the date on which such tax is first
imposed for the purpose of providing revenue for
______ (insert general description of purpose) in the
district?
SB 1517 19
; and 32
(2) In the county seat of a county of the first 33
classification without a charter form of government 34
containing a population of at least two hundred thousand: 35
4. No district levying a real property tax or a 53
business license tax pursuant to this section may repeal or 54
amend such real property tax or business license tax or 55
lower the tax rate of such tax if such repeal, amendment or 56
lower rate will impair the district's ability to repay any 57
liabilities which it has incurred, money which it has 58
borrowed or obligations that it has issued to finance any 59
improvements or services rendered within the district. 60
31 □ YES □ NO
36
37
38
39
40
41
42
43
44
45
46
47
Shall the ______ (insert name of district)
Community Improvement District ("District" )
impose a real property tax within the district
at a rate of not more than ______ (insert
amount) dollars per hundred dollars of assessed
valuation and/or a business license tax in an
amount not to exceed ______ upon all persons who
are engaged in the business of ______ for a
period of ______ (insert number) years from the
date on which such tax is first imposed for the
purpose of providing revenue for ______ (insert
general description of purpose) in the district?
48 □ YES □ NO
49
50
51
52
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the box
opposite "NO".]
SB 1517 20
67.1551. 1. Notwithstanding the provisions of chapter 1
115, an election for real estate tax pursuant to sections 2
67.1401 to 67.1571 shall be conducted in accordance with the 3
provisions of this section. 4
2. After the board has passed a resolution for the 5
levy of real property tax and a vote of the qualified voters 6
is required, the board shall provide written notice of such 7
resolution to the election authority. The board shall be 8
entitled to rescind such resolution provided that written 9
notice of such rescission is delivered to the election 10
authority prior to the time the election authority mails the 11
ballots to the qualified voters. 12
3. Upon receipt of written notice of a district's 13
resolution for the levy of a real property tax the election 14
authority shall: 15
(1) Specify a date upon which the election shall occur 16
which date shall be a Tuesday, and shall be not earlier than 17
the tenth Tuesday, and not later than the fifteenth Tuesday, 18
after the date of the board's passage of the resolution and 19
shall not be on the same day as an election conducted 20
pursuant to the provisions of chapter 115. After August 28, 21
2026, such elections shall occur on the general election day; 22
(2) Publish notice of the election in a newspaper of 23
general circulation within the municipality two times. The 24
first publication date shall be more than sixty days prior 25
to the date of the election and the second publication date 26
shall be not more than thirty days and not less than ten 27
days prior to the date of the election. The published 28
notice shall include, but not be limited to, the following 29
information: 30
(a) The name and general boundaries of the district; 31
SB 1517 21
(b) The type of tax proposed, its rate, purpose and 32
duration; 33
(c) The date the ballots for the election shall be 34
mailed to qualified voters; 35
(d) The date of the election; 36
(e) Qualified voters will consist of: 37
a. Such persons who reside within the district and who 38
are registered voters pursuant to the records of the 39
election authority as of the thirtieth day prior to the date 40
of the election; or 41
b. If no such registered voters reside in the 42
district, the owners of real property located within the 43
district pursuant to the tax records of the county clerk, or 44
the collector of revenue if the district is located in a 45
city not within a county, for real property as of the 46
thirtieth day prior to the date of the election; 47
(f) A statement that persons residing in the district 48
shall register to vote with the election authority on or 49
before the thirtieth day prior to the date of the election 50
in order to be a qualified voter for purposes of the 51
election; 52
(g) A statement that the ballot must be returned to 53
the election authority's office in person, or by depositing 54
the ballot in the United States mail addressed to the 55
election authority's office and postmarked, not later than 56
the date of the election; and 57
(h) A statement that any qualified voter that did not 58
receive a ballot in the mail or lost the ballot received in 59
the mail may pick up a mail-in ballot at the election 60
authority's office, specifying the dates and time such 61
ballot will be available and the location of the election 62
authority's office; 63
SB 1517 22
(3) The election authority shall mail to each 64
qualified voter not more than fifteen days and not less than 65
ten days prior to the date of the election together with a 66
notice containing substantially the same information as the 67
published notice and a return addressed envelope directed to 68
the election authority's office with a sworn affidavit on 69
the reverse side of such envelope for the qualified voter's 70
signature. For purposes of mailing ballots to real property 71
owners only one ballot shall be mailed per capita at the 72
address shown on the records of the county clerk, or the 73
collector of revenue if the district is located in a city 74
not within a county. Such affidavit shall be in 75
substantially the following form: 76
77 FOR REGISTERED VOTERS:
78
79
80
81
82
I hereby declare under penalties of perjury
that I reside in the ______ (insert name)
Community Improvement District and I am a
registered voter and qualified to vote in
this election.
83 ______________________________
84
85
Qualified Voter's
Signature
86 ______________________________
87
88
Printed Name of Qualified
Voter
89 FOR REAL PROPERTY OWNERS:
90
91
92
93
I hereby declare under penalty of perjury
that I am the owner of real property in the
______ (insert name) Community Improvement
District and qualified to vote in this
SB 1517 23
All persons or entities having a fee ownership in the 108
property shall sign the ballot. Additional signature pages 109
may be affixed to this ballot to accommodate all required 110
signatures. 111
4. Each qualified voter shall have one vote. Each 112
voted ballot shall be signed with the authorized signature. 113
5. Mail-in ballots shall be returned to the election 114
authority's office in person, or by depositing the ballot in 115
the United States mail addressed to the election authority's 116
office and postmarked, no later than the date of the 117
election. The election authority shall transmit all voted 118
ballots to a team of judges of not less than four, with an 119
equal number from each of the two major political parties. 120
The judges shall be selected by the municipal clerk from 121
94
95
96
97
98
99
election, or authorized to affix my
signature on behalf of the owner (named
below) of real property in the ______
(insert name) Community Improvement
District which is qualified to vote in this
election.
100
______________________________
101 Signature
102
______________________________
103 Print Name of Real Property Owner
104 If Signer is Different from Owner:
105 Name of Signer: ______
106
107
State Basis of Legal Authority to Sign:
______
SB 1517 24
lists compiled by the election authority. Upon receipt of 122
the voted ballots, the judges shall verify the authenticity 123
of the ballots, canvass the votes, and certify the results. 124
Certification by the election judges shall be final and 125
shall be immediately transmitted to the election authority. 126
Any qualified voter who voted in such election may contest 127
the result in the same manner as provided in chapter 115. 128
6. The results of the election shall be entered upon 129
the records of the election authority and a certified copy 130
of the election results shall be filed with the municipal 131
clerk, who shall cause the same to be entered upon the 132
records of the municipal clerk. 133
7. The district shall reimburse the election authority 134
for the costs it incurs to conduct an election under this 135
section. 136
67.1880. 1. If approved by at least four-sevenths of 1
the qualified voters voting on the question in the district, 2
the district may impose a property tax in an amount not to 3
exceed the annual rate of thirty cents on the hundred 4
dollars assessed valuation. The district board may levy a 5
property tax rate lower than its approved tax rate ceiling 6
and may increase that lowered tax rate to a level not 7
exceeding the tax rate ceiling without voter approval. The 8
property tax shall be uniform throughout the district. 9
2. The ballot of submission shall be [substantially in 10
the following form:] submitted as provided in section 11
115.706. 12
13
14
15
16
17
[Shall the ______ Law Enforcement District impose
a property tax upon all real and tangible personal
property within the district at a rate of not more
than ______ (insert amount) cents per hundred
dollars assessed valuation for the purpose of
SB 1517 25
3. The county collector of each county in which the 27
district is partially or entirely located shall collect the 28
property taxes and special benefit assessments made upon all 29
real property and tangible personal property within that 30
county and the district, in the same manner as other 31
property taxes are collected. 32
4. Every county collector having collected or received 33
district property taxes shall, on or before the fifteenth 34
day of each month and after deducting his or her 35
commissions, remit to the treasurer of that district the 36
amount collected or received by him or her prior to the 37
first day of the month. Upon receipt of such money, the 38
district treasurer shall execute a receipt therefor, which 39
he or she shall forward or deliver to the collector. The 40
district treasurer shall deposit such sums into the district 41
treasury, credited to the appropriate project or purpose. 42
The collector and district treasurer shall make final 43
settlement of the district account and commissions owing, 44
not less than once each year, if necessary. 45
68.235. 1. For the purposes of providing funds to pay 1
all, or any portion of, the qualified project costs 2
associated with any approved project, subsequent to the 3
18
19
20
21
providing revenue for the development of a project
(or projects) in the district (insert general
description of the project or projects, if
necessary)?
22 □ YES □ NO
23
24
25
26
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 26
establishment of a district pursuant to this act, and 4
subsequent to the circuit court's certification of a 5
question regarding any proposed real property tax needed to 6
fund a project, a port authority may levy by resolution a 7
tax upon real property within the boundaries of the 8
district; provided however, no such resolution shall be 9
final nor shall it take effect until the qualified voters 10
approve, by mail-in ballot election conducted in accordance 11
with section 68.250, the circuit court's certified question 12
regarding such proposed real property tax, provided that 13
such resolution shall be final and no mail-in ballot 14
election shall be required where the port authority is the 15
owner of all of the real property within the proposed 16
district. If a majority of the votes cast by the qualified 17
voters voting on the proposed real property tax are in favor 18
of the tax, then the resolution shall become effective. If 19
a majority of the votes cast by the qualified voters voting 20
are opposed to the real property tax, then the resolution 21
seeking to levy the real property tax shall be deemed to be 22
null and void on the date on which the election may no 23
longer be challenged pursuant to section 68.250. The port 24
authority may levy a real property tax rate lower than the 25
tax rate ceiling approved by the qualified voters pursuant 26
to this subsection and may, by resolution, increase that 27
lowered tax rate to a level not exceeding the tax rate 28
ceiling without approval of the qualified voters. 29
2. The ballot shall be [substantially in the following 30
form:] submitted as provided in section 115.706. 31
32
33
34
35
[Shall the ______ (insert name of district) impose
a real property tax upon (all real property)
within the district at a rate of not more than
______ (insert amount) dollars per hundred dollars
SB 1517 27
3. A port authority may repeal or amend by resolution 46
any real property tax imposed pursuant to this section 47
before the expiration date of such real property tax unless 48
the repeal or amendment of such real property tax will 49
impair the port authority's ability to repay any obligations 50
the port authority has incurred to pay any part of the cost 51
of a port improvement project. 52
68.250. 1. Notwithstanding the provisions of chapter 1
115 except the provisions of section 115.125 and section 2
115.706, when applicable, an election for any proposed real 3
property tax or proposed sales and use tax, or both, within 4
a district pursuant to this act shall be conducted in 5
accordance with the provisions of this section. 6
2. After the board has passed a resolution approving 7
the levy of a real property tax or a sales and use tax, or 8
both, the board shall provide written notice of such 9
resolution, along with the circuit court's certified 10
question regarding the real property tax or the sales and 11
use tax, or both, as applicable, to the election authority. 12
The board shall be entitled to repeal or amend such 13
resolution provided that written notice of such repeal or 14
36
37
38
39
40
assessed valuation for a period of ______ (insert
number) years from the date on which such tax is
first imposed for the purpose of providing revenue
for ______ (insert general description of project
or projects) in the district?
41 □ YES □ NO
42
43
44
45
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 28
amendment is delivered to the election authority prior to 15
the date that the election authority mails the ballots to 16
the qualified voters. 17
3. Upon receipt of written notice of a port 18
authority's resolution, along with the circuit court's 19
certified question, for the levy of a real property tax or a 20
sales and use tax, or both, the election authority shall: 21
(1) Specify a date upon which the election shall 22
occur, which date shall be a Tuesday and shall be, unless 23
otherwise approved by the board and election authority and 24
applicable circuit court pursuant to section 115.125, not 25
earlier than the tenth Tuesday, and not later than the 26
fifteenth Tuesday, after the date the board passes the 27
resolution and shall not be on the same day as an election 28
conducted pursuant to the provisions of chapter 115. After 29
August 28, 2026, the election shall occur on the general 30
election day; 31
(2) Publish notice of the election in a newspaper of 32
general circulation within the municipality two times. The 33
first publication date shall be not more than forty-five, 34
but not less than thirty-five, days prior to the date of the 35
election and the second publication date shall be not more 36
than twenty, and not less than ten, days prior to the date 37
of the election. The published notice shall include, but 38
not be limited to, the following information: 39
(a) The name and general boundaries of the district; 40
(b) The type of tax proposed (real property tax or 41
sales and use tax or both), its rate or rates, and its 42
purpose or purposes; 43
(c) The date the ballots for the election shall be 44
mailed to qualified voters; 45
(d) The date of the election; 46
SB 1517 29
(e) The applicable definition of qualified voters; 47
(f) A statement that persons residing in the district 48
shall register to vote with the election authority on or 49
before the thirtieth day prior to the date of the election 50
in order to be a qualified voter for purposes of the 51
election; 52
(g) A statement that the ballot shall be returned to 53
the election authority's office in person, or by depositing 54
the ballot in the United States mail addressed to the 55
election authority's office and postmarked not later than 56
the date of the election; and 57
(h) A statement that any qualified voter that did not 58
receive a ballot in the mail or lost the ballot received in 59
the mail may pick up a mail-in ballot at the election 60
authority's office, specifying the dates and time such 61
ballot will be available and the location of the election 62
authority's office; 63
(3) The election authority shall mail the ballot, a 64
notice containing substantially the same information as the 65
published notice and a return addressed envelope directed to 66
the election authority's office with a sworn affidavit on 67
the reverse side of such envelope for the qualified voter's 68
signature, to each qualified voter not more than fifteen 69
days and not less than ten days prior to the date of the 70
election. For purposes of mailing ballots to real property 71
owners, only one ballot shall be mailed per capita at the 72
address shown on the official, or recorded, real estate 73
records of the county recorder, or the city recorder of 74
deeds if the district is located in a city not within a 75
county, as of the thirtieth day prior to the date of the 76
election. Such affidavit shall be in substantially the 77
following form: 78
SB 1517 30
79 FOR REGISTERED VOTERS:
80
81
82
83
84
I hereby declare under penalties of perjury that I
reside in the _________ Port Improvement District
No. _________ (insert name of district) and I am
a registered voter and qualified to vote in this
election.
85 __________________
86
87
Qualified Voter's
Signature
88 __________________
89
90
Printed Name of
Qualified Voter
91 FOR REAL PROPERTY OWNERS:
92
93
94
95
96
97
98
99
100
I hereby declare under penalty of perjury that I
am the owner of real property in the _________
Port Improvement District No. _________ (insert
name of district) and qualified to vote in this
election, or authorized to affix my signature on
behalf of the owner (named below) of real property
in the _________ Port Improvement District No.
_________ (insert name of district) which is
qualified to vote in this election.
101 __________________
102 Signature
103 __________________
104 Print Name of Real Property Owner
105 If Signer is Different from Owner:
106 Name of Signer: _________
SB 1517 31
All persons or entities having a fee ownership in the 108
property shall sign the ballot. Additional signature pages 109
may be affixed to this ballot to accommodate all required 110
signatures. 111
4. Each qualified voter shall have one vote. Each 112
voted ballot shall be signed with the authorized signature. 113
5. Mail-in ballots shall be returned to the election 114
authority's office in person, or by depositing the ballot in 115
the United States mail addressed to the election authority's 116
office and postmarked no later than the date of the 117
election. The election authority shall transmit all voted 118
ballots to a team of judges of not less than four. The 119
judges shall be selected by the election authority from 120
lists it has compiled prior to the date by which the mail-in 121
ballots must be returned. Upon receipt of the voted 122
ballots, the judges shall verify the authenticity of the 123
ballots, canvass the votes, and certify the results. 124
Certification by the election judges shall be final and 125
shall be immediately transmitted to the election authority. 126
Any qualified voter who voted in such election may contest 127
the result in the same manner as provided in chapter 115. 128
6. The results of the election shall be entered upon 129
the records of the election authority and two certified 130
copies of the election results shall be filed with the port 131
authority and entered upon the records of the port authority. 132
7. The port authority shall reimburse the election 133
authority for the costs it incurs to conduct an election 134
under this section. 135
107 State Basis of Legal Authority to Sign: _________
SB 1517 32
8. Notwithstanding anything to the contrary, nothing 136
in this act shall prevent a port authority from proposing 137
both a real property tax levy question and a sales and use 138
tax levy question to the district's qualified voters in the 139
same election. 140
9. Notwithstanding anything to the contrary, this 141
section shall not apply when the port authority is the owner 142
of all of the real property within the proposed district. 143
71.800. 1. For the purpose of paying for all costs 1
and expenses incurred in the operation of the district, the 2
provision of services or improvements authorized in section 3
71.796, and incidental to the leasing, construction, 4
acquisition, and maintenance of any improvements provided 5
for under sections 71.790 to 71.808 or for paying principal 6
and interest on notes or bonds authorized for the 7
construction or acquisition of any said improvement, the 8
district may impose a tax upon the owners of real property 9
within the district which shall not exceed eighty-five cents 10
on the one-hundred-dollar assessed valuation. In any city 11
other than a city not within a county, real property subject 12
to partial tax abatement under either the provisions of the 13
urban redevelopment corporations law of Missouri or the 14
provisions of sections 99.700 to 99.710 shall for the 15
purpose of assessment and collection of ad valorem real 16
estate taxes levied under the provisions of this section be 17
assessed and ad valorem real estate taxes shall be collected 18
as if the real estate were not subject to the tax 19
abatement. The collection of delinquent receipts of said 20
tax shall be in the same manner and form as that provided by 21
law for all ad valorem property taxes. Taxes levied and 22
collected under sections 71.790 to 71.808 shall be uniform 23
SB 1517 33
upon the same class of subjects within the territorial 24
limits of the authority levying the tax. 25
2. For the purpose of paying for all costs and 26
expenses incurred in the operation of the district and the 27
provision of services or improvements authorized in section 28
71.796, the district may impose additional tax on businesses 29
and individuals doing business within the district. If the 30
governing body imposes any business license taxes, such 31
additional taxes shall not exceed fifty percent of the 32
business license taxes. Whenever a hearing is held herein, 33
the governing body shall hear all protests and receive 34
evidence for or against the proposed action; rule upon all 35
protests which determination shall be final; and may 36
continue the hearing from time to time. Proceedings shall 37
terminate if protest is made by businesses in the proposed 38
area which pay a majority of the additional taxes within the 39
area. For purposes of the additional tax to be imposed 40
pursuant to this part, the governing body of the city may 41
make a reasonable classification of businesses, giving 42
consideration to various factors. 43
3. In addition to the taxes authorized by subsections 44
1 and 2 of this section, any district within a city which 45
has a population of three hundred fifty thousand or more and 46
is located within more than one county upon authorization of 47
a majority of the voters voting thereon may impose one or 48
more of the following special assessments on all real 49
property located within the district: 50
(1) Not more than five cents per square foot on each 51
square foot of land; 52
(2) Not more than one-half of a cent per square foot 53
on each square foot of improvements on land; and 54
SB 1517 34
(3) Not more than twelve dollars per abutting foot of 55
the lots, tracts and parcels of land within the district 56
abutting on public streets, roads and highways. 57
4. For purposes of sections 10(c), 16, and 22 of 58
article X of the Constitution of Missouri, and of section 59
137.073, the following terms as applied to an election 60
pursuant to this section mean: 61
(1) "Approval of the required majority" or "direct 62
voter approval", a simple majority; 63
(2) "Qualified voters", persons or other entities who 64
have filed an application pursuant to subsection 6 of this 65
section. 66
5. The governing body of any city in which there is a 67
special business district may order an election on the 68
approval of a new tax rate ceiling or assessment limit for 69
any tax imposed pursuant to subsections 1 to 3 of this 70
section. All costs of any such election shall be borne by 71
the district out of its existing levy. The order shall set 72
forth the new tax rate ceiling or assessment limit 73
proposed. Any provision of law to the contrary 74
notwithstanding, the tax rate ceiling may be increased or 75
decreased, from any rate as revised under the provisions of 76
section 137.073 to any rate not in excess of eighty-five 77
cents on the one-hundred-dollar assessed valuation. Such 78
order shall specify a date on which ballots for the election 79
shall be mailed. [Such date shall be a Tuesday, and shall 80
be not earlier than the eighth Tuesday from the issuance of 81
the order, nor later than August fifteenth of the year the 82
order is issued and shall not be on the same day as an 83
election conducted under the provisions of chapter 115.] 84
Such election shall take place on the general election day. 85
SB 1517 35
6. Application for a ballot shall be conducted as 86
provided in this subsection: 87
(1) Persons entitled to apply for a ballot in an 88
election to approve a new tax rate ceiling for a tax imposed 89
pursuant to subsection 1 or 3 of this section shall be: 90
(a) A resident individual of the district; or 91
(b) A person, including an individual, partnership, 92
limited partnership, corporation, estate, or trust, which 93
owns real property within the special business district; 94
(2) A person entitled to apply for a ballot in an 95
election to approve a new tax rate ceiling for a tax imposed 96
pursuant to subsection 2 of this section shall be a person, 97
including an individual, partnership, limited partnership, 98
corporation, estate, or trust, which possesses a license to 99
do business in the district; 100
(3) Only persons entitled to apply for a ballot in 101
elections pursuant to this section shall apply. Such 102
persons shall apply with the clerk of the city in which the 103
special business district is organized. Each person 104
applying shall provide: 105
(a) Such person's name, address, mailing address, and 106
phone number; 107
(b) An authorized signature; and 108
(c) Evidence that such person is entitled to vote. 109
Such evidence shall be: 110
a. For resident individuals, proof of registration 111
from the election authority; 112
b. For owners of real property, a tax receipt or deed 113
or other document which evidences an equitable ownership, 114
and identifies the real property by location; 115
c. For holders of business licenses, a copy of such 116
business license; 117
SB 1517 36
(4) No person shall apply later than the fourth 118
Tuesday before the date for mailing ballots specified in the 119
governing body's order. 120
7. The clerk shall mail a ballot to each applicant of 121
the district along with a return addressed envelope directed 122
to the city clerk's office with a sworn affidavit on the 123
reverse side of such envelope for the voter's signature. 124
Such affidavit shall be in the following form: 125
126
127
128
129
I hereby declare under penalties of perjury that I am
qualified to vote, or to affix my authorized
signature in the name of an entity which is entitled
to vote, in this election.
130 ________________________
131 Authorized Signature Subscribed and sworn to
132
133
before me this
______ day
134 of ______, 20______
135 ________________________
136 Printed Name of Voter
137 ________________________ ________________________
138
139
Address of Voter Signature of notary or
other
140
141
officer authorized to
administer
142 oaths
143 ________________________
144 Mailing Address of Voter
SB 1517 37
8. Except as otherwise provided in this subsection, 146
the question shall be submitted [in substantially the 147
following forms] as provided in section 115.706: 148
145 (if different)
149
150
151
152
153
(1) [Shall the special business district of
______ be authorized to impose a tax on
owners of real property in a sum not to
exceed ______ cents on the one hundred dollar
assessed valuation?
154 □ YES □ NO
155
156
157
158
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
159
160
161
162
163
164
(2)] Shall the special business district of ______
be authorized to impose its business license
tax on businesses and individuals doing
business within the special business district
in an amount not to exceed ______ percent of
the business license tax imposed by ______?
165 □ YES □ NO
166
167
168
169
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
170
171
172
173
[(3)] (2) Shall the special business district of ______
be authorized to impose a special assessment
not to exceed ______ cents per square foot on
each square foot of land within the district?
174 □ YES □ NO
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175
176
177
178
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
179
180
181
182
183
[(4)] (3) Shall the special business district of ______
be authorized to impose a special assessment
not to exceed ______ cents per square foot on
each square foot of improvements on land
within the district?
184 □ YES □ NO
185
186
187
188
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
189
190
191
192
193
194
[(5)] (4) Shall the special business district of ______
be authorized to impose a special assessment
not to exceed ______ dollars per abutting
foot of the lots, tracts and parcels of land
within the district abutting on public
streets, roads and highways?
195 □ YES □ NO
196
197
198
199
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
200
201
[(6)] (5) Shall the special business district of ______
change its tax on ______ to ______?
202 □ YES □ NO
203
204
205
206
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".
SB 1517 39
Each ballot shall be plain paper, through which printing or 207
writing cannot be read. 208
9. Each qualified voter shall have one vote. Each 209
voter which is not an individual shall determine how to cast 210
its vote as provided for in its articles of incorporation, 211
articles of partnership, bylaws, or other document which 212
sets forth an appropriate mechanism for the determination of 213
the entity's vote. If a voter has no such mechanism, then 214
its vote shall be cast as determined by a majority of the 215
persons who run the day-to-day affairs of the voter. Each 216
voted ballot shall be signed with the authorized signature. 217
10. Voted ballots shall be returned to the city 218
clerk's office by mail or hand delivery no later than 5:00 219
p.m. on the sixth Tuesday after the date for mailing the 220
ballots as set forth in the governing body's order. The 221
city clerk shall transmit all voted ballots to a team of 222
judges of not less than four, with an equal number from each 223
of the two major political parties. The judges shall be 224
selected by the city clerk from lists compiled by the 225
election authority. Upon receipt of the voted ballots the 226
judges shall verify the authenticity of the ballots, canvass 227
the votes, and certify the results. Certification by the 228
election judges shall be final and shall be immediately 229
transmitted to the governing body. Any voter who applied 230
for such election may contest the result in the same manner 231
as provided in chapter 115. 232
11. If approved, the new tax rate ceiling or 233
assessment limit shall be effective for the tax year in 234
which the election is held, the provisions of section 67.110 235
to the contrary notwithstanding. 236
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71.802. 1. Any district established under the 1
provisions of sections 71.790 to 71.808 may, upon approval 2
of the constitutionally required percentage of the voters of 3
the district voting thereon, incur indebtedness and issue 4
bonds or notes for the payment thereof. Notice of the 5
election, the amount and the purpose of the loan shall be 6
given. 7
2. The question shall be submitted [in substantially 8
the following form:] as provided in section 115.706. 9
[Shall the special business district incur indebtedness 10
for the purpose of ______ in the amount of ______ 11
dollars, evidenced by the issuance of bonds or notes 12
and levy a real estate tax to pay therefor?] 13
3. If the constitutionally required percentage of the 14
votes cast are for the indebtedness, the district shall, 15
subject to the restrictions of section 71.796 and section 16
71.800, be vested with the power to incur indebtedness in 17
the name of the district, to the amount and for the purposes 18
specified on the ballot, and issue the bonds of the district 19
for the payment thereof. 20
4. The indebtedness authorized by this section shall 21
not be contracted for a period longer than twenty years, and 22
the entire amount of the indebtedness shall at no time 23
exceed, including the existing indebtedness of the district, 24
in the aggregate ten percent of the value of taxable 25
tangible property therein, as shown by the last completed 26
assessment for state and county purposes. 27
5. It shall be the duty of the district to provide for 28
the collection of an annual tax sufficient to pay the 29
interest on the indebtedness as it falls due, and also to 30
constitute a sinking fund for the payment of the principal 31
thereof within the time the principal becomes due. 32
SB 1517 41
80.460. 1. The chairman of the board of trustees of 1
all towns and villages in this state shall procure from the 2
clerk of the county commission in which such town is 3
located, and it shall be the duty of said clerk to deliver 4
to the chairman of the board of trustees within twenty days 5
after the date of the final adjournment of the board of 6
equalization a certified abstract from his assessment books, 7
as corrected by the board of equalization, on all property 8
within such town subject to its taxing power and the 9
assessed value thereof as corrected by the board of 10
equalization, which abstract shall be immediately 11
transmitted to the board of trustees, and it shall be the 12
duty of such board of trustees to establish by ordinance the 13
annual rates of tax levy for the year for municipal purposes 14
upon all subjects and objects of taxation within such town, 15
which tax shall not exceed the maximum rate for general 16
municipal purposes of fifty cents on the one hundred dollars 17
assessed valuation; provided, however, that the rate of 18
taxation for general municipal purposes herein limited may 19
be increased for such purposes for a period not to exceed 20
four years at any one time when such rate and purpose of 21
increase are submitted to a vote of the voters within such 22
towns and two-thirds of the voters voting thereon shall vote 23
therefor, but such increase so voted shall be limited to a 24
maximum rate of taxation not to exceed thirty cents on the 25
one hundred dollars assessed valuation. The board of 26
trustees of any such towns may submit a question for 27
increase of levy when in the opinion of such board of 28
trustees the necessity therefor arises, and such question 29
shall be submitted by such board of trustees when petitioned 30
therefor by voters equaling in number five percent or more 31
of the voters of such towns or villages voting for mayor or 32
SB 1517 42
member of board of trustees at the last election at which a 33
mayor or member of board of trustees was elected. 34
2. The question shall be submitted [in substantially 35
the following form:] as provided in section 115.706. 36
[Shall there be a ______ cent increase in levy 37
on one hundred dollars assessed valuation for 38
general municipal purposes for ______ years?] 39
3. If such increase in levy shall be voted, then such 40
increased levy shall be effective for the number of years 41
designated, and no longer, but such towns through their 42
boards of trustees may submit any such proposal for 43
continuing such increase of levy at any time for like 44
periods not to exceed four years each. 45
90.500. 1. When one hundred voters of any 1
incorporated city or town having less than thirty thousand 2
inhabitants, or any city of the third class, shall petition 3
the mayor and common council asking that an annual tax be 4
levied for the establishment and maintenance of free public 5
parks in the incorporated city or town, and providing for 6
suitable entertainment therein, and shall specify in their 7
petition a rate of taxation as provided in this section, the 8
mayor and common council shall submit the question to the 9
voters. 10
2. The question shall be submitted [in substantially 11
the following form:] as provided in section 115.706. 12
[Shall a ______ cent tax per one hundred dollars 13
assessed valuation be levied for public parks?] 14
3. The tax specified in the notice shall be levied and 15
collected in the same manner as other general taxes of the 16
incorporated city or town and shall be deposited in the park 17
fund. The rate of taxation authorized by this section shall 18
be combined with any rate of tax imposed pursuant to the 19
SB 1517 43
provisions of section 90.010, and any tax authorized 20
pursuant to the provisions of this section shall cease in 21
case the voters of such incorporated city or town shall so 22
determine, by a majority vote after a petition for the 23
submission is filed in accordance with the provisions of 24
this section. 25
92.010. 1. Any constitutional charter cities in this 1
state which may now have or hereafter acquire seven hundred 2
thousand or more inhabitants may levy upon all subjects and 3
objects of taxation a rate for general municipal purposes 4
not to exceed the annual rate of one dollar on the one 5
hundred dollars assessed valuation; provided, that the city 6
of St. Louis may levy for county purposes, in addition to 7
the municipal rate of taxation above provided, a rate not 8
exceeding the rate which would be allowed for county 9
purposes if said city of St. Louis were a county; provided, 10
however, that the rate of taxation for general municipal 11
purposes herein limited may be increased for not to exceed 12
four years, when the rate and purpose of the increase are 13
submitted to a vote and two-thirds of the voters voting 14
thereon shall vote therefor, but such increase so voted 15
shall be limited to a maximum rate of taxation not to exceed 16
thirty cents on the one hundred dollars assessed valuation. 17
The legislative body of any of said cities may submit the 18
question of an increase of levy when, in the opinion of such 19
legislative body, necessity therefor arises, and such 20
question shall be submitted by such legislative body when 21
petitioned therefor by the voters equaling in number one 22
percent or more of the voters of the city voting for mayor 23
at the last city election at which a mayor was elected. 24
2. The question shall be submitted [in substantially 25
the following form:] as provided in section 115.706. 26
SB 1517 44
[Shall there be a ______ cent increase in tax 27
levy on one hundred dollars valuation for 28
general municipal purposes for ______ years?] 29
3. If such increase in levy shall be voted, then such 30
increased levy shall be effective for the number of years 31
designated, and no longer, but said cities, through their 32
legislative bodies, may submit any such proposal for 33
continuing such increase of levy at any time for like 34
periods not to exceed four years each. 35
92.031. 1. Such cities may, in the alternative to 1
imposing the levies for debt service and for capital 2
improvements and operating expenses for hospital, public 3
health, recreation grounds and museum purposes as provided 4
for in section 92.030, elect by ordinance to levy and impose 5
an annual tax for debt service and an annual tax for capital 6
improvements and operating expenses for hospital, public 7
health, recreation grounds and museum purposes such as are 8
referred to in subdivisions (1), (2) and (3) of subsection 2 9
of section 92.030, which tax levies shall be independent of 10
the other tax levies provided for in section 92.030. 11
2. In the event such cities make such election, the 12
limits on individual and total annual tax levy rate referred 13
to in subdivisions (1), (2) and (3) of subsection 2 of 14
section 92.030 for debt service and for capital improvements 15
and operating expenses for hospital, public health, 16
recreation grounds and museum purposes shall not apply. The 17
tax levy rate for capital improvements and operating 18
expenses for hospital, public health, recreation grounds and 19
museum purposes may be increased from its current rate to a 20
rate not to exceed one dollar per hundred dollars assessed 21
valuation by submission to and approval by a vote of the 22
people as provided in section 115.706. 23
SB 1517 45
92.035. 1. Any city having a charter form of 1
government and a population of at least three hundred 2
thousand, but less than six hundred and fifty thousand and 3
located wholly or partially within a county of the first 4
class having a charter form of government, in addition to 5
the levy and imposition of taxes authorized by section 6
92.030, may, except as otherwise provided in this section, 7
by ordinance, levy or impose a tax not to exceed the rate of 8
ten cents on each one hundred dollars of assessed valuation 9
of real and tangible personal property located within the 10
city. The proceeds of the tax representing a rate of at 11
least three cents on each one hundred dollars of assessed 12
valuation to be used for the operation, improvement or 13
construction expansion of museum facilities in existence on 14
August 13, 1978, and the remaining proceeds of the tax to be 15
used exclusively for the construction, operation, 16
improvement, or expansion of additional facilities for such 17
museum and no other. The word "museum" as used in this 18
section, shall not be construed to mean or include an art 19
gallery. General admission to the museum's facility in 20
existence prior to August 13, 1978, shall be free and open 21
to the residents of such city. Before the city shall impose 22
any tax under this section at a rate which exceeds two cents 23
on each one hundred dollars of assessed valuation, the 24
governing body of the city shall submit the proposed tax 25
rate increase to the voters of the city for approval or 26
rejection at an election. 27
2. The question shall be submitted [in substantially 28
the following form:] as provided in section 115.706. 29
[Shall there be an increased tax levy of ______ 30
cents on the hundred dollars assessed valuation 31
for museum purposes?] 32
SB 1517 46
3. If a majority of the votes cast upon the proposal 33
are in favor of the levy increase, the governing body of the 34
city may, by ordinance, impose the additional tax. If a 35
majority of the votes cast upon the proposal are against the 36
levy increase, the governing body of the city shall not 37
impose the increase. Nothing in this section shall prohibit 38
a rejected proposal from being resubmitted to a vote of the 39
voters. 40
94.060. 1. All cities of the third class in this 1
state may by ordinance levy and impose annually for 2
municipal purposes upon all subjects and objects of taxation 3
within such cities a tax which shall not exceed the maximum 4
rate of one dollar on the one hundred dollars assessed 5
valuation; provided, however, that the rate of tax levy of 6
one dollar on the one hundred dollars assessed valuation for 7
municipal purposes may be increased for such purposes for a 8
period not to exceed four years at any one time when such 9
rate and purpose of increase are submitted to a vote of the 10
voters within such cities and two-thirds of the voters 11
voting thereon shall vote therefor, but such increase so 12
voted shall be limited to a maximum rate of taxation not to 13
exceed thirty cents on the one hundred dollars assessed 14
valuation. 15
2. The city council may submit the question of 16
increasing the levy when in the opinion of such city council 17
the necessity therefor arises, and the question shall be 18
submitted by such city council when petitioned therefor by 19
voters equaling in number five percent or more of the voters 20
of such cities voting for mayor at the last election at 21
which a mayor was elected. 22
3. The question shall be submitted [in substantially 23
the following form:] as provided in section 115.706. 24
SB 1517 47
[Shall there be a ______ cent increase in tax 25
levy on one hundred dollars valuation for 26
general municipal purposes for ______ years in 27
the city of ______?] 28
4. If such increase in levy shall be voted, then such 29
increased levy shall be effective for the number of years 30
designated, and no longer, but cities through their city 31
councils may submit the question of continuing such increase 32
of levy at any time for like periods not to exceed four 33
years each. 34
94.070. 1. In addition to the levy aforesaid for 1
general municipal purposes, all cities of the third class 2
are hereby authorized to levy annually not to exceed the 3
following rates of taxation on all property subject to its 4
taxing power for the following special purposes: 5
(1) For library purposes in the manner and at the rate 6
authorized under the provisions of sections 182.140 to 7
182.301; 8
(2) For hospitals, public health, and museum purposes 9
twenty cents on the one hundred dollars assessed valuation; 10
and 11
(3) For recreational grounds in the manner and at the 12
rate authorized under the provisions of sections 90.500 to 13
90.570. 14
2. In lieu of the twenty cents levied on the one 15
hundred dollars assessed valuation for hospitals, public 16
health, and museum purposes in subdivision (2) of subsection 17
1 of this section, any city of the third classification with 18
more than ten thousand eight hundred but less than ten 19
thousand nine hundred inhabitants and located in more than 20
one county may levy a tax at the rate of thirty cents on the 21
SB 1517 48
one hundred dollars assessed valuation for hospital, public 22
health, and museum purposes. 23
3. A question submitted under this section shall be 24
submitted as provided in section 115.706. 25
94.250. 1. All cities of the fourth class in this 1
state may by city ordinance levy and impose annually for 2
municipal purposes upon all subjects and objects of taxation 3
within such cities a tax which shall not exceed the maximum 4
rate of one dollar on the one hundred dollars assessed 5
valuation. 6
2. The maximum rate of taxation for general municipal 7
purposes may be increased for not to exceed four years at 8
any one time when the rate and purpose of such increase are 9
submitted to a vote and two-thirds of the voters voting 10
thereon vote in favor of the increase, but the increase so 11
voted shall be limited to a maximum rate of taxation not to 12
exceed thirty cents on the one hundred dollars assessed 13
valuation. The board of aldermen of such cities may submit 14
the question, and the question shall be submitted by the 15
board of aldermen when petitioned therefor by voters 16
equaling in number five percent or more of the voters of 17
such cities voting for mayor at the last election at which a 18
mayor was elected. 19
3. The question shall be submitted [in substantially 20
the following form:] as provided in section 115.706. 21
[Shall there be a ______ cent increase in tax 22
levy on one hundred dollars valuation for 23
general municipal purposes for ______ years in 24
the city of ______?] 25
4. If the increase in levy is voted, the increased 26
levy shall be effective for the number of years designated, 27
and no longer, but such cities through their boards of 28
SB 1517 49
aldermen may submit proposals for continuing the increase of 29
levy at any time for like periods not to exceed four years 30
each. 31
94.260. 1. In addition to the levy aforesaid for 1
general municipal purposes, all cities of the fourth class 2
are hereby authorized to levy annually not to exceed the 3
following rates of taxation on all property subject to its 4
taxing powers for the following special purposes: 5
(1) For library purposes in the manner and at the rate 6
authorized under the provisions of sections 182.140 to 7
182.301; 8
(2) For hospital, public health, and museum purposes, 9
twenty cents on the one hundred dollars assessed valuation; 10
and 11
(3) For recreation grounds in the manner and at the 12
rate authorized under the provisions of sections 90.500 to 13
90.570. 14
2. A question submitted under this section shall be 15
submitted as provided in section 115.706. 16
94.340. 1. All cities and towns in this state 1
organized and operating under special charters granted by 2
the legislature, known as special charter cities and towns, 3
may by ordinance levy and impose annually for municipal 4
purposes upon all subjects and objects of taxation within 5
such cities and towns a tax which shall not exceed the 6
maximum rate of one dollar on the one hundred dollars 7
assessed valuation; provided, however, that the rate of 8
taxation for general municipal purposes herein limited may 9
be increased for not to exceed four years when the rate and 10
purpose of such increase are submitted to a vote of the 11
voters within such cities and towns and two-thirds of the 12
voters voting thereon shall vote therefor, but such increase 13
SB 1517 50
so voted shall be limited to a maximum rate of taxation not 14
to exceed thirty cents on the one hundred dollars assessed 15
valuation. 16
2. The council of any such cities and towns may submit 17
the question of increasing the levy when in the opinion of 18
such council the necessity therefor arises, and the question 19
shall be submitted by such council when petitioned therefor 20
by voters equaling in number five percent or more of the 21
voters of such cities and towns voting for mayor at the last 22
election at which a mayor was elected. 23
3. The question shall be submitted [in substantially 24
the following form:] as provided in section 115.706. 25
[Shall there be a ______ cent increase in tax 26
levy on one hundred dollars valuation for 27
general municipal purposes for ______ years in 28
the city of ______?] 29
4. If such increase in levy shall be voted, then such 30
increased levy shall be effective for the number of years 31
designated, and no longer, but such cities and towns through 32
their councils may submit any such proposal for continuing 33
such increase of levy at any time for like periods not to 34
exceed four years each. 35
94.350. 1. In addition to the levy aforesaid for 1
general municipal purposes, all cities and towns under 2
special charter are hereby authorized to levy annually not 3
to exceed the following rates of taxation on all property 4
subject to its taxing powers for the following special 5
purposes: 6
(1) For library purposes in the manner and at the rate 7
authorized under the provisions of sections 182.140 to 8
182.301; 9
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(2) For hospital, public health, and museum purposes, 10
twenty cents on the one hundred dollars assessed valuation; 11
and 12
(3) For recreation grounds in the manner and at the 13
rate authorized under the provisions of sections 90.500 to 14
90.570. 15
2. A question submitted under this section shall be 16
submitted as provided in section 115.706. 17
94.400. 1. All cities in this state which now have or 1
may hereafter contain a population of not less than ten 2
thousand and less than three hundred thousand inhabitants 3
according to the last preceding federal decennial census, 4
framing and adopting a charter for its own government under 5
the provisions of Section 19, Article VI of the Constitution 6
of this state, known as "constitutional charter cities", may 7
by city ordinance levy and impose annually for municipal 8
purposes upon all subjects and objects of taxation within 9
their corporate limits a tax which shall not exceed the 10
maximum rate of one dollar on the one hundred dollars 11
assessed valuation, and may by city ordinance levy and 12
impose annually an additional tax at a rate in excess of 13
said one dollar on the one hundred dollars assessed 14
valuation, but not to exceed forty cents on the one hundred 15
dollars assessed valuation for any one or more of the 16
following purposes, to wit: Library, hospital, public 17
health, and museum purposes, except that the rate of tax 18
levy of one dollar on the one hundred dollars assessed 19
valuation for general municipal purposes may, in addition to 20
the aforesaid rate and purposes of increase which may be 21
voted by city ordinance, be further increased for general 22
municipal purposes for a period not to exceed four years at 23
any one time when such rate and purpose of increase are 24
SB 1517 52
submitted to a vote of the voters within such cities and two- 25
thirds of the voters voting thereon shall vote therefor, but 26
such increase so voted shall be limited to a maximum rate of 27
taxation not to exceed thirty cents on the one hundred 28
dollars assessed valuation. 29
2. The legislative body of any such cities may submit 30
the question of increasing the levy when in the opinion of 31
such legislative body the necessity therefor arises and the 32
question shall be submitted by such legislative body when 33
petitioned therefor by voters equaling in number five 34
percent of the voters of such cities voting for a mayor at 35
the last election at which a mayor was elected. 36
3. The question shall be submitted [in substantially 37
the following form:] as provided in section 115.706. 38
[Shall there be a ______ cent increase in tax 39
levy on one hundred dollars valuation for 40
general municipal purposes for ______ years in 41
the city of ______?] 42
4. If such increase of levy shall be voted, then such 43
increased levy shall be effective for the number of years 44
designated, and no longer, but such cities through their 45
legislative bodies may submit any such proposal for 46
continuing such increase of levy at any time for like 47
periods not to exceed four years each. 48
5. Any city that has a levy for recreation grounds in 49
excess of two mills on August 28, 1994, may continue the 50
levy at that rate without any further action. Any levy for 51
recreation purposes which is two mills or less on August 28, 52
1994, shall be for purposes of computing the amount 53
permitted by law considered to be under section 90.010. Any 54
increase in the levy for recreation grounds after August 28, 55
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1994, shall be in accordance with procedures set forth in 56
section 90.010. 57
95.150. The question shall be submitted [in 1
substantially the following form:] as provided in section 2
115.706. 3
[Shall ______ (name of city, town, or village) 4
issue bonds in the amount of ______ dollars for 5
the purpose of ______?] 6
95.390. The question shall be submitted [in 1
substantially the following form:] as provided in section 2
115.706. 3
[Shall ______ (name of city) issue bonds in the 4
amount of ______ dollars to pay judgments and to 5
levy a tax therefor?] 6
115.123. 1. All public elections shall be held on 1
Tuesday. Except as provided in subsection 2 of this 2
section, and section 247.180, all public elections shall be 3
held on the general election day, the primary election day, 4
[the general municipal election day,] the first Tuesday 5
after the first Monday in November, or on another day 6
expressly provided by city or county charter, and in 7
nonprimary years on the first Tuesday after the first Monday 8
in August. [Bond elections may be held on the first Tuesday 9
after the first Monday in February but no other issue shall 10
be included on the ballot for such election.] 11
2. The following elections shall be exempt from the 12
provisions of subsection 1 of this section: 13
(1) Bond elections necessitated by fire, vandalism or 14
natural disaster; 15
(2) Elections for which ownership of real property is 16
required by law for voting; 17
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(3) Special elections to fill vacancies and to decide 18
tie votes or election contests; and 19
(4) Tax elections necessitated by a financial hardship 20
due to a five percent or greater decline in per-pupil state 21
revenue to a school district from the previous year. 22
3. Nothing in this section prohibits a charter city or 23
county from having its primary election in March if the 24
charter provided for a March primary before August 28, 1999. 25
4. [Nothing in this section shall prohibit elections 26
held pursuant to section 65.600, but no other issues shall 27
be on the March ballot except pursuant to this chapter.] 28
Notwithstanding any other provision of law to the contrary, 29
all primary elections for local, state, and national offices 30
shall be conducted on the first Tuesday after the first 31
Monday in August and all general elections for local, state, 32
and national offices and issues shall be conducted on the 33
first Tuesday after the first Monday in November. Elections 34
shall not occur at any other time, except as otherwise 35
provided in this section. 36
115.240. The election authority for any political 1
subdivision or special district shall label ballot measures 2
relating to taxation that are submitted by such political 3
subdivision or special district to a vote of the people 4
numerically or alphabetically in the order in which they are 5
submitted. No such ballot measure shall be labeled in a 6
descriptive manner aside from its numerical or alphabetical 7
designation. Election authorities may coordinate with each 8
other, or with the secretary of state, to maintain a 9
database or other record and to ensure that the same measure 10
shared on the ballot of multiple election authorities at the 11
same election will have the same numerical or alphabetical 12
assignment. 13
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115.706. 1. Notwithstanding any other provision of 1
law to the contrary, beginning on January 1, 2027, a 2
question submitted to voters by a political subdivision 3
desiring to levy a real property tax or personal property 4
tax shall be submitted only on a general election day, as 5
such day is established under section 115.121. 6
2. Notwithstanding any other provision of law to the 7
contrary, beginning on January 1, 2027, the ballot language 8
for a question submitted to voters by a political 9
subdivision desiring to levy a real property tax or personal 10
property tax shall include at least the following elements, 11
as applicable: 12
(1) The name of the political subdivision imposing the 13
property tax; 14
(2) The real property or personal property on which 15
the property tax will be imposed; 16
(3) The rate of the tax or, if the political 17
subdivision is seeking authorization to increase an existing 18
tax, the amount of such increase, expressed in the number of 19
cents per one hundred dollars of assessed valuation; 20
(4) The number of years for which the tax will be 21
imposed or the expiration date of the tax; 22
(5) The purpose for which the tax will be imposed; 23
(6) A description of additional actions a political 24
subdivision affected by the ballot issue will be required to 25
take; 26
(7) If the political subdivision is seeking 27
authorization to issue bonds, notes, or other obligations: 28
(a) An indication that bonds, notes, or other 29
obligations will be issued if the proposal is approved; 30
SB 1517 56
(b) The kind of bonds, notes, or other obligations 31
that will be issued including, but not limited to, general 32
obligation bonds or revenue bonds; and 33
(c) The total amount of such bonds, notes, or other 34
obligations; 35
(8) A statement indicating the real property or 36
personal property that will be affected by such tax or 37
increase, containing wording substantially similar to the 38
following, as applicable: 39
(9) Other information the election authority deems 54
necessary to provide information to voters. 55
137.016. 1. As used in Section 4(b) of Article X of 1
the Missouri Constitution, the following terms mean: 2
(1) "Residential property"[,]: 3
(a) All real property improved by a structure which is 4
used or intended to be used for residential living by human 5
occupants[,]; 6
40
41
"If approved, this proposition would increase the
property taxes of:
42
43
44
A residential property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0019) per
$100,000 of appraised valuation;
45
46
47
A commercial property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0032) per
$100,000 of appraised valuation;
48
49
50
An agricultural property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0012) per
$100,000 of appraised valuation;
51
52
53
A motor vehicle ______ (insert levy amount
multiplied by 10,000 multiplied by 0.00333) per
$10,000 of appraised valuation."; and
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(b) Vacant land in connection with an airport[,]; 7
(c) Land used as a golf course[,]; 8
(d) Manufactured home parks[,]; 9
(e) Bed and breakfast inns in which the owner resides 10
and uses as a primary residence with six or fewer rooms for 11
rent[, and]; 12
(f) Time-share units as defined in section 407.600, 13
except to the extent such units are actually rented and 14
subject to sales tax under subdivision (6) of subsection 1 15
of section 144.020, but residential property shall not 16
include other similar facilities used primarily for 17
transient housing. For the purposes of this section, 18
"transient housing" means all rooms available for rent or 19
lease for which the receipts from the rent or lease of such 20
rooms are subject to state sales tax pursuant to subdivision 21
(6) of subsection 1 of section 144.020; 22
(2) "Agricultural and horticultural property", all 23
real property used for agricultural purposes and devoted 24
primarily to the raising and harvesting of crops; to the 25
feeding, breeding and management of livestock which shall 26
include breeding, showing, and boarding of horses; to 27
dairying, or to any other combination thereof; and buildings 28
and structures customarily associated with farming, 29
agricultural, and horticultural uses. Agricultural and 30
horticultural property shall also include land devoted to 31
and qualifying for payments or other compensation under a 32
soil conservation or agricultural assistance program under 33
an agreement with an agency of the federal government. 34
Agricultural and horticultural property shall further 35
include any reliever airport. Real property classified as 36
forest croplands shall not be agricultural or horticultural 37
property so long as it is classified as forest croplands and 38
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shall be taxed in accordance with the laws enacted to 39
implement Section 7 of Article X of the Missouri 40
Constitution. Agricultural and horticultural property shall 41
also include any sawmill or planing mill defined in the U.S. 42
Department of Labor's Standard Industrial Classification 43
(SIC) Manual under Industry Group 242 with the SIC number 44
2421. Agricultural and horticultural property shall also 45
include urban and community gardens. For the purposes of 46
this section, "urban and community gardens" shall include 47
real property cultivated by residents of a neighborhood or 48
community for the purposes of providing agricultural 49
products, as defined in section 262.900, for the use of 50
residents of the neighborhood or community, and shall not 51
include a garden intended for individual or personal use; 52
(3) "Utility, industrial, commercial, railroad and 53
other real property"[,]: 54
(a) All real property used directly or indirectly for 55
any commercial, mining, industrial, manufacturing, trade, 56
professional, business, or similar purpose, including all 57
property centrally assessed by the state tax commission 58
[but]; 59
(b) Shall not include floating docks, portions of 60
which are separately owned and the remainder of which is 61
designated for common ownership and in which no one person 62
or business entity owns more than five individual units[.]; 63
(c) All other real property not included in the 64
property listed in subclasses (1) and (2) of Section 4(b) of 65
Article X of the Missouri Constitution, as such property is 66
defined in this section, shall be deemed to be included in 67
the term "utility, industrial, commercial, railroad and 68
other real property". 69
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2. Pursuant to Article X of the state Constitution, 70
any taxing district may adjust its operating levy to recoup 71
any loss of property tax revenue, except revenues from the 72
surtax imposed pursuant to Article X, Subsection 2 of 73
Section 6 of the Constitution, as the result of changing the 74
classification of structures intended to be used for 75
residential living by human occupants which contain five or 76
more dwelling units if such adjustment of the levy does not 77
exceed the highest tax rate in effect subsequent to the 1980 78
tax year. For purposes of this section, loss in revenue 79
shall include the difference between the revenue that would 80
have been collected on such property under its 81
classification prior to enactment of this section and the 82
amount to be collected under its classification under this 83
section. The county assessor of each county or city not 84
within a county shall provide information to each taxing 85
district within its boundaries regarding the difference in 86
assessed valuation of such property as the result of such 87
change in classification. 88
3. All reclassification of property as the result of 89
changing the classification of structures intended to be 90
used for residential living by human occupants which contain 91
five or more dwelling units shall apply to assessments made 92
after December 31, 1994. 93
4. Where real property is used or held for use for 94
more than one purpose and such uses result in different 95
classifications, the county assessor shall allocate to each 96
classification the percentage of the true value in money of 97
the property devoted to each use; except that, where 98
agricultural and horticultural property, as defined in this 99
section, also contains a dwelling unit or units, the farm 100
dwelling, appurtenant residential-related structures and up 101
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to five acres immediately surrounding such farm dwelling 102
shall be residential property, as defined in this section, 103
provided that the portion of property used or held for use 104
as an urban and community garden shall not be residential 105
property. This subsection shall not apply to any reliever 106
airport. 107
5. All real property which is vacant, unused, or held 108
for future use; which is used for a private club, a not-for- 109
profit or other nonexempt lodge, club, business, trade, 110
service organization, or similar entity; or for which a 111
determination as to its classification cannot be made under 112
the definitions set out in subsection 1 of this section, 113
shall be classified according to its immediate most suitable 114
economic use, which use shall be determined after 115
consideration of: 116
(1) Immediate prior use, if any, of such property; 117
(2) Location of such property; 118
(3) Zoning classification of such property; except 119
that, such zoning classification shall not be considered 120
conclusive if, upon consideration of all factors, it is 121
determined that such zoning classification does not reflect 122
the immediate most suitable economic use of the property; 123
(4) Other legal restrictions on the use of such 124
property; 125
(5) Availability of water, electricity, gas, sewers, 126
street lighting, and other public services for such property; 127
(6) Size of such property; 128
(7) Access of such property to public thoroughfares; 129
and 130
(8) Any other factors relevant to a determination of 131
the immediate most suitable economic use of such property. 132
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6. All lands classified as forest croplands shall not, 133
for taxation purposes, be classified as subclass (1), 134
subclass (2), or subclass (3) real property, as such classes 135
are prescribed in Section 4(b) of Article X of the Missouri 136
Constitution and defined in this section, but shall be taxed 137
in accordance with the laws enacted to implement Section 7 138
of Article X of the Missouri Constitution. 139
137.037. 1. The county commission of any county may, 1
at any election, submit to the voters of the county a 2
proposition to authorize a levy not to exceed two mills on 3
the dollar of assessed valuation of all tangible property 4
taxable by the county to pay the cost of contracting with a 5
private person or firm to reevaluate all real property 6
subject to taxation by that county or to provide funding for 7
that portion of all costs of the assessor's office which 8
would otherwise be paid from county general revenues. 9
2. The question shall be submitted [in substantially 10
the following form:] as provided in section 115.706. 11
[Shall the county commission be authorized to 12
levy a tax not to exceed twenty cents on the 13
hundred dollars assessed valuation on all 14
property taxable by the county to provide funds 15
annually to pay the cost of assessing and 16
equalizing real property values subject to 17
taxation by the county?] 18
3. If the question receives a majority of the votes 19
cast thereon, the county commission may impose a levy for 20
that purpose, the proceeds of which shall be placed in the 21
assessment fund. 22
137.039. 1. As used in this section, "additional tax 1
abatement revenues" means revenues derived from higher tax 2
levies on real property inside a political subdivision that 3
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has adopted any tax abatement or similar economic incentive 4
authorized under general law but outside an area subject to 5
tax abatement within the political subdivision. 6
2. Beginning on January first of the calendar year 7
immediately following the effective date of this section, 8
each political subdivision that adopts or has adopted any 9
tax abatement or similar economic incentive authorized under 10
state law shall decrease the levy of real property tax rates 11
levied under state law to reduce the amount of tax revenues 12
such political subdivision received from additional tax 13
abatement revenues. 14
137.055. 1. After the assessor's book of each county, 1
except in any city not within a county or any county with a 2
charter form of government, shall be corrected and adjusted 3
according to law, but not later than September twentieth, of 4
each year, the county governing body shall ascertain the sum 5
necessary to be raised for county purposes, and fix the rate 6
of taxes on the several subjects of taxation so as to raise 7
the required sum, and the same to be entered in the proper 8
columns in the tax book. Any city not within a county and 9
any county with a charter form of government shall set the 10
tax rate by October first of each year for each calendar 11
year after December 31, 2008. 12
2. Prior to fixing the rate of taxes, as provided in 13
this section, the county governing body shall hold a public 14
hearing on the proposed rate of taxes at which citizens 15
shall be heard. A notice stating the time and place for the 16
hearing shall be published in at least one newspaper 17
qualified under the laws of Missouri of general circulation 18
in the county at least seven days prior to the date of the 19
hearing. The notice shall include the aggregate assessed 20
valuation by category of real, total personal and other 21
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tangible property in the county as entered in the tax book 22
for the fiscal year for which the tax is to be levied, the 23
aggregate assessed valuation by category of real, total 24
personal and other tangible property in the county for the 25
preceding taxable year, the required sums to be raised from 26
the property tax for each purpose for which the county 27
levies taxes as approved in the budget adopted under chapter 28
50, the proposed rate of taxes which will produce 29
substantially the same revenues as required by the budget, 30
[and the increase in tax revenue realized due to an increase 31
in assessed value as a result of new construction and 32
improvement,] and the increase, both in dollar value and 33
percentage, in tax revenue as a result of reassessment if 34
the proposed tax rate is adopted. Failure of any taxpayer 35
to appear at said hearing shall not prevent the taxpayer 36
from pursuit of any other legal remedy otherwise available 37
to the taxpayer. Nothing in this subsection absolves county 38
governing bodies of responsibilities under section 137.073 39
nor to adjust tax rates in event changes in assessed 40
valuation occur that would alter the tax rate calculations. 41
137.065. 1. For county purposes the annual tax on 1
property, not including taxes for the payment of valid 2
bonded indebtedness or renewal bonds issued in lieu thereof, 3
shall not exceed the rates herein specified: In counties 4
having three hundred million dollars or more assessed 5
valuation and having by operation of law attained the 6
classification of a county of the first class, the rates 7
shall not exceed thirty-five cents on the hundred dollars 8
assessed valuation; and in all other counties, the rate 9
shall not exceed fifty cents, except that in any county the 10
maximum rates of taxation as limited in this section may be 11
increased for not to exceed four years, when the rate and 12
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purpose of the increase are submitted to a vote and two- 13
thirds of the voters of the county voting thereon shall vote 14
therefor. 15
2. County commissions are hereby authorized to submit 16
the question of increasing maximum tax rates herein 17
specified, and shall submit the question when petitioned 18
therefor by not less than ten percent of the voters of the 19
county as determined by the total vote cast for governor in 20
the last preceding general election for governor. 21
3. The question shall be submitted [in substantially 22
the following form:] as provided in section 115.706. 23
[Shall there be a levy for county purposes of 24
______ on the hundred dollars assessed 25
valuation?] 26
4. For any county, which by operation of law attains 27
the classification of a county of the first class on or 28
after January 1, 1991, which has a tax rate ceiling at or 29
below thirty-five cents by application of section 137.073 or 30
137.115, whichever is applicable, it shall not be necessary 31
to further reduce such county's tax rate due to the 32
attainment of such first class county status. 33
137.073. 1. As used in this section, the following 1
terms mean: 2
(1) "General reassessment", changes in value, entered 3
in the assessor's books, of a substantial portion of the 4
parcels of real property within a county resulting wholly or 5
partly from reappraisal of value or other actions of the 6
assessor or county equalization body or ordered by the state 7
tax commission or any court; 8
(2) "Tax rate", "rate", or "rate of levy", singular or 9
plural, includes the tax rate for each purpose of taxation 10
of property a taxing authority is authorized to levy without 11
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a vote and any tax rate authorized by election, including 12
bond interest and sinking fund; 13
(3) "Tax rate ceiling", a tax rate as revised by the 14
taxing authority to comply with the provisions of this 15
section or when a court has determined the tax rate; except 16
that, other provisions of law to the contrary 17
notwithstanding, a school district may levy the operating 18
levy for school purposes required for the current year 19
pursuant to subsection 2 of section 163.021, less all 20
adjustments required pursuant to Article X, Section 22 of 21
the Missouri Constitution, if such tax rate does not exceed 22
the highest tax rate in effect subsequent to the 1980 tax 23
year. This is the maximum tax rate that may be levied, 24
unless a higher tax rate ceiling is approved by voters of 25
the political subdivision as provided in this section; 26
(4) "Tax revenue", when referring to the previous 27
year, means the actual receipts from ad valorem levies on 28
all classes of property, including state-assessed property, 29
in the immediately preceding fiscal year of the political 30
subdivision, plus an allowance for taxes billed but not 31
collected in the fiscal year and plus an additional 32
allowance for the revenue which would have been collected 33
from property which was annexed by such political 34
subdivision but which was not previously used in determining 35
tax revenue pursuant to this section. The term "tax 36
revenue" shall not include any receipts from ad valorem 37
levies on any property of a railroad corporation or a public 38
utility, as these terms are defined in section 386.020, 39
which were assessed by the assessor of a county or city in 40
the previous year but are assessed by the state tax 41
commission in the current year. All school districts and 42
those counties levying sales taxes pursuant to chapter 67 43
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shall include in the calculation of tax revenue an amount 44
equivalent to that by which they reduced property tax levies 45
as a result of sales tax pursuant to section 67.505 and 46
section 164.013 [or as excess home dock city or county fees 47
as provided in subsection 4 of section 313.820] in the 48
immediately preceding fiscal year but not including any 49
amount calculated to adjust for prior years. For purposes 50
of political subdivisions which were authorized to levy a 51
tax in the prior year but which did not levy such tax or 52
levied a reduced rate, the term "tax revenue", as used in 53
relation to the revision of tax levies mandated by law, 54
shall mean the revenues equal to the amount that would have 55
been available if the voluntary rate reduction had not been 56
made. 57
2. (1) Whenever changes in assessed valuation are 58
entered in the assessor's books for any personal property, 59
in the aggregate, or for any subclass of real property as 60
such subclasses are established in Section 4(b) of Article X 61
of the Missouri Constitution and defined in section 137.016, 62
the county clerk in all counties and the assessor of St. 63
Louis City shall notify each political subdivision wholly or 64
partially within the county or St. Louis City of the change 65
in valuation of each subclass of real property, 66
individually, and personal property, in the aggregate[, 67
exclusive of new construction and improvements]. All 68
political subdivisions shall immediately revise the 69
applicable rates of levy for each purpose for each subclass 70
of real property, individually, and personal property, in 71
the aggregate, for which taxes are levied to the extent 72
necessary to produce from all taxable property[, exclusive 73
of new construction and improvements,] substantially the 74
same amount of tax revenue as was produced in the previous 75
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year for each subclass of real property, individually, and 76
personal property, in the aggregate, except that the rate 77
shall not exceed the greater of the most recent voter- 78
approved rate or the most recent voter-approved rate as 79
adjusted under subdivision (2) of subsection 5 of this 80
section. 81
(2) Any political subdivision that has received 82
approval from voters for a tax increase after August 27, 83
2008, may levy a rate to collect substantially the same 84
amount of tax revenue as the amount of revenue that would 85
have been derived by applying the voter-approved increased 86
tax rate ceiling to the total assessed valuation of the 87
political subdivision as most recently certified by the city 88
or county clerk on or before the date of the election in 89
which such increase is approved, increased by the percentage 90
increase in the consumer price index, as provided by law, 91
except that the rate shall not exceed the greater of the 92
most recent voter-approved rate or the most recent voter- 93
approved rate as adjusted under subdivision (2) of 94
subsection 5 of this section. Such tax revenue shall not 95
include any receipts from ad valorem levies on any real 96
property which was assessed by the assessor of a county or 97
city in such previous year but is assessed by the assessor 98
of a county or city in the current year in a different 99
subclass of real property. 100
(3) Where the taxing authority is a school district 101
for the purposes of revising the applicable rates of levy 102
for each subclass of real property, the tax revenues from 103
state-assessed railroad and utility property shall be 104
apportioned and attributed to each subclass of real property 105
based on the percentage of the total assessed valuation of 106
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the county that each subclass of real property represents in 107
the current [taxable] tax year. 108
(4) As provided in Section 22 of Article X of the 109
constitution, a political subdivision may also revise each 110
levy to allow for inflationary assessment growth occurring 111
within the political subdivision. The inflationary growth 112
factor for any such subclass of real property or personal 113
property shall be limited to the actual assessment growth in 114
such subclass or class, [exclusive of new construction and 115
improvements, and] exclusive of the assessed value on any 116
real property which was assessed by the assessor of a county 117
or city in the current year in a different subclass of real 118
property, but not to exceed the consumer price index or five 119
percent, whichever is lower. Should the tax revenue of a 120
political subdivision from the various tax rates determined 121
in this subsection be different than the tax revenue that 122
would have been determined from a single tax rate as 123
calculated pursuant to the method of calculation in this 124
subsection prior to January 1, 2003, then the political 125
subdivision shall revise the tax rates of those subclasses 126
of real property, individually, and/or personal property, in 127
the aggregate, in which there is a tax rate reduction, 128
pursuant to the provisions of this subsection. Such 129
revision shall yield an amount equal to such difference and 130
shall be apportioned among such subclasses of real property, 131
individually, and/or personal property, in the aggregate, 132
based on the relative assessed valuation of the class or 133
subclasses of property experiencing a tax rate reduction. 134
Such revision in the tax rates of each class or subclass 135
shall be made by computing the percentage of current year 136
adjusted assessed valuation of each class or subclass with a 137
tax rate reduction to the total current year adjusted 138
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assessed valuation of the class or subclasses with a tax 139
rate reduction, multiplying the resulting percentages by the 140
revenue difference between the single rate calculation and 141
the calculations pursuant to this subsection and dividing by 142
the respective adjusted current year assessed valuation of 143
each class or subclass to determine the adjustment to the 144
rate to be levied upon each class or subclass of property. 145
The adjustment computed herein shall be multiplied by one 146
hundred, rounded to four decimals in the manner provided in 147
this subsection, and added to the initial rate computed for 148
each class or subclass of property. For school districts 149
that levy separate tax rates on each subclass of real 150
property and personal property in the aggregate, if voters 151
approved a ballot before January 1, 2011, that presented 152
separate stated tax rates to be applied to the different 153
subclasses of real property and personal property in the 154
aggregate, or increases the separate rates that may be 155
levied on the different subclasses of real property and 156
personal property in the aggregate by different amounts, the 157
tax rate that shall be used for the single tax rate 158
calculation shall be a blended rate, calculated in the 159
manner provided under subdivision (1) of subsection 6 of 160
this section. 161
(5) Notwithstanding any provision of this subsection 162
to the contrary, no revision to the rate of levy for 163
personal property shall cause such levy to increase over the 164
levy for personal property from the prior year. 165
3. (1) Where the taxing authority is a school 166
district, it shall be required to revise the rates of levy 167
to the extent necessary to produce from all taxable 168
property, including state-assessed railroad and utility 169
property, which shall be separately estimated in addition to 170
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other data required in complying with section 164.011, 171
substantially the amount of tax revenue permitted in this 172
section. In the year following tax rate reduction, the tax 173
rate ceiling may be adjusted to offset such district's 174
reduction in the apportionment of state school moneys due to 175
its reduced tax rate. However, in the event any school 176
district, in calculating a tax rate ceiling pursuant to this 177
section, requiring the estimating of effects of state- 178
assessed railroad and utility valuation or loss of state 179
aid, discovers that the estimates used result in receipt of 180
excess revenues, which would have required a lower rate if 181
the actual information had been known, the school district 182
shall reduce the tax rate ceiling in the following year to 183
compensate for the excess receipts, and the recalculated 184
rate shall become the tax rate ceiling for purposes of this 185
section. 186
(2) For any political subdivision which experiences a 187
reduction in the amount of assessed valuation relating to a 188
prior year, due to decisions of the state tax commission or 189
a court pursuant to sections 138.430 to 138.433, or due to 190
clerical errors or corrections in the calculation or 191
recordation of any assessed valuation: 192
(a) Such political subdivision may revise the tax rate 193
ceiling for each purpose it levies taxes to compensate for 194
the reduction in assessed value occurring after the 195
political subdivision calculated the tax rate ceiling for 196
the particular subclass of real property or for personal 197
property, in the aggregate, in a prior year. Such revision 198
by the political subdivision shall be made at the time of 199
the next calculation of the tax rate for the particular 200
subclass of real property or for personal property, in the 201
aggregate, after the reduction in assessed valuation has 202
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been determined and shall be calculated in a manner that 203
results in the revised tax rate ceiling being the same as it 204
would have been had the corrected or finalized assessment 205
been available at the time of the prior calculation; 206
(b) In addition, for up to three years following the 207
determination of the reduction in assessed valuation as a 208
result of circumstances defined in this subdivision, such 209
political subdivision may levy a tax rate for each purpose 210
it levies taxes above the revised tax rate ceiling provided 211
in paragraph (a) of this subdivision to recoup any revenues 212
it was entitled to receive had the corrected or finalized 213
assessment been available at the time of the prior 214
calculation. 215
4. (1) In order to implement the provisions of this 216
section and Section 22 of Article X of the Constitution of 217
Missouri, the term improvements shall apply to both real and 218
personal property. In order to determine the value of new 219
construction and improvements, each county assessor shall 220
maintain a record of real property valuations in such a 221
manner as to identify each year the increase in valuation 222
for each political subdivision in the county as a result of 223
new construction and improvements. The value of new 224
construction and improvements shall include the additional 225
assessed value of all improvements or additions to real 226
property which were begun after and were not part of the 227
prior year's assessment, except that the additional assessed 228
value of all improvements or additions to real property 229
which had been totally or partially exempt from ad valorem 230
taxes pursuant to sections 99.800 to 99.865, sections 231
135.200 to 135.255, and section 353.110 shall be included in 232
the value of new construction and improvements when the 233
property becomes totally or partially subject to assessment 234
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and payment of all ad valorem taxes. The aggregate increase 235
in valuation of personal property for the current year over 236
that of the previous year is the equivalent of the new 237
construction and improvements factor for personal property. 238
Beginning January 1, 2027, any increase in the aggregate 239
valuation of personal property for the current year over 240
that of the previous year shall not be counted as new 241
construction. Notwithstanding any opt-out implemented 242
pursuant to subsection 14 of section 137.115, the assessor 243
shall certify the amount of new construction and 244
improvements and the amount of assessed value on any real 245
property which was assessed by the assessor of a county or 246
city in such previous year but is assessed by the assessor 247
of a county or city in the current year in a different 248
subclass of real property separately for each of the three 249
subclasses of real property for each political subdivision 250
to the county clerk in order that political subdivisions 251
shall have this information for the purpose of calculating 252
tax rates pursuant to this section and Section 22, Article 253
X, Constitution of Missouri. In addition, the state tax 254
commission shall certify each year to each county clerk the 255
increase in the general price level as measured by the 256
Consumer Price Index for All Urban Consumers for the United 257
States, or its successor publications, as defined and 258
officially reported by the United States Department of 259
Labor, or its successor agency. The state tax commission 260
shall certify the increase in such index on the latest 261
twelve-month basis available on February first of each year 262
over the immediately preceding prior twelve-month period in 263
order that political subdivisions shall have this 264
information available in setting their tax rates according 265
to law and Section 22 of Article X of the Constitution of 266
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Missouri. For purposes of implementing the provisions of 267
this section and Section 22 of Article X of the Missouri 268
Constitution, the term "property" means all taxable 269
property, including state-assessed property. 270
(2) Each political subdivision required to revise 271
rates of levy pursuant to this section or Section 22 of 272
Article X of the Constitution of Missouri shall calculate 273
each tax rate it is authorized to levy and, in establishing 274
each tax rate, shall consider each provision for tax rate 275
revision provided in this section and Section 22 of Article 276
X of the Constitution of Missouri, separately and without 277
regard to annual tax rate reductions provided in section 278
67.505 and section 164.013. Each political subdivision 279
shall set each tax rate it is authorized to levy using the 280
calculation that produces the lowest tax rate ceiling. It 281
is further the intent of the general assembly, pursuant to 282
the authority of Section 10(c) of Article X of the 283
Constitution of Missouri, that the provisions of such 284
section be applicable to tax rate revisions mandated 285
pursuant to Section 22 of Article X of the Constitution of 286
Missouri as to reestablishing tax rates as revised in 287
subsequent years, enforcement provisions, and other 288
provisions not in conflict with Section 22 of Article X of 289
the Constitution of Missouri. Annual tax rate reductions 290
provided in section 67.505 and section 164.013 shall be 291
applied to the tax rate as established pursuant to this 292
section and Section 22 of Article X of the Constitution of 293
Missouri, unless otherwise provided by law. 294
5. (1) In all political subdivisions, the tax rate 295
ceiling established pursuant to this section shall not be 296
increased unless approved by a vote of the people. Approval 297
of the higher tax rate shall be by at least a majority of 298
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votes cast. When a proposed higher tax rate requires 299
approval by more than a simple majority pursuant to any 300
provision of law or the constitution, the tax rate increase 301
must receive approval by at least the majority required. 302
(2) When voters approve an increase in the tax rate, 303
the amount of the increase shall be added to the tax rate 304
ceiling as calculated pursuant to this section to the extent 305
the total rate does not exceed any maximum rate prescribed 306
by law. If a ballot question presents a stated tax rate for 307
approval rather than describing the amount of increase in 308
the question, the stated tax rate approved shall be adjusted 309
as provided in this section and, so adjusted, shall be the 310
current tax rate ceiling. The increased tax rate ceiling as 311
approved shall be adjusted such that, when applied to the 312
current total assessed valuation of the political 313
subdivision, [excluding new construction and improvements 314
since the date of the election approving such increase,] the 315
revenue derived from the adjusted tax rate ceiling is equal 316
to the sum of: the amount of revenue which would have been 317
derived by applying the voter-approved increased tax rate 318
ceiling to total assessed valuation of the political 319
subdivision, as most recently certified by the city or 320
county clerk on or before the date of the election in which 321
such increase is approved, increased by the percentage 322
increase in the consumer price index, as provided by law. 323
Such adjusted tax rate ceiling may be applied to the total 324
assessed valuation of the political subdivision at the 325
setting of the next tax rate. If a ballot question presents 326
a phased-in tax rate increase, upon voter approval, each tax 327
rate increase shall be adjusted in the manner prescribed in 328
this section to yield the sum of: the amount of revenue 329
that would be derived by applying such voter-approved 330
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increased rate to the total assessed valuation, as most 331
recently certified by the city or county clerk on or before 332
the date of the election in which such increase was 333
approved, increased by the percentage increase in the 334
consumer price index, as provided by law, from the date of 335
the election to the time of such increase and, so adjusted, 336
shall be the current tax rate ceiling. 337
(3) The provisions of subdivision (2) of this 338
subsection notwithstanding, if prior to the expiration of a 339
temporary levy increase voters approve a subsequent levy 340
increase, the new tax rate ceiling shall remain in effect 341
only until such time as the temporary levy expires under the 342
terms originally approved by a vote of the people, at which 343
time the tax rate ceiling shall be decreased by the amount 344
of the temporary levy increase. If prior to the expiration 345
of a temporary levy increase voters of a political 346
subdivision are asked to approve an additional, permanent 347
increase to the political subdivision's tax rate ceiling, 348
voters shall be submitted ballot language that clearly 349
indicates that if the permanent levy increase is approved, 350
the temporary levy shall be made permanent. 351
(4) The governing body of any political subdivision 352
may levy a tax rate lower than its tax rate ceiling and may, 353
in a nonreassessment year, increase that lowered tax rate to 354
a level not exceeding the tax rate ceiling without voter 355
approval in the manner provided under subdivision [(4)] (5) 356
of this subsection. Nothing in this section shall be 357
construed as prohibiting a political subdivision from 358
voluntarily levying a tax rate lower than that which is 359
required under the provisions of this section or from 360
seeking voter approval of a reduction to such political 361
subdivision's tax rate ceiling. 362
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[(4)] (5) In a year of general reassessment, a 363
governing body whose tax rate is lower than its tax rate 364
ceiling shall revise its tax rate pursuant to the provisions 365
of subsection 4 of this section as if its tax rate was at 366
the tax rate ceiling. In a year following general 367
reassessment, if such governing body intends to increase its 368
tax rate, the governing body shall conduct a public hearing, 369
and in a public meeting it shall adopt an ordinance, 370
resolution, or policy statement justifying its action prior 371
to setting and certifying its tax rate. The provisions of 372
this subdivision shall not apply to any political 373
subdivision which levies a tax rate lower than its tax rate 374
ceiling solely due to a reduction required by law resulting 375
from sales tax collections. The provisions of this 376
subdivision shall not apply to any political subdivision 377
which has received voter approval for an increase to its tax 378
rate ceiling subsequent to setting its most recent tax rate. 379
(6) (a) As used in this subdivision, the following 380
terms mean: 381
a. "Current tax rate ceiling", the tax rate ceiling in 382
effect before the voters approve a higher tax rate; 383
b. "Increased tax rate ceiling", the new tax rate 384
ceiling in effect after the voters approve a higher tax rate. 385
(b) Notwithstanding any other provision of law to the 386
contrary, when the required majority of voters in a 387
political subdivision passes an increase in the political 388
subdivision's tax rate, the political subdivision shall use 389
the current tax rate ceiling and the increase approved by 390
the voters in establishing the rates of levy for the tax 391
year immediately following the election. 392
(c) If the assessed valuation of real property in such 393
political subdivision is reduced in such tax year 394
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immediately following the election, such political 395
subdivision may raise its rates of levy so that the revenue 396
received from its local real property tax rates equals the 397
amount the political subdivision would have received from 398
the increased rates of levy had there been no reduction in 399
the assessed valuation of real property in the political 400
subdivision. 401
(d) Using the increased tax rate ceiling shall be 402
revenue neutral as required in Article X, Section 22 of the 403
Constitution of Missouri. 404
6. (1) For the purposes of calculating state aid for 405
public schools pursuant to section 163.031, each taxing 406
authority which is a school district shall determine its 407
proposed tax rate as a blended rate of the classes or 408
subclasses of property. Such blended rate shall be 409
calculated by first determining the total tax revenue of the 410
property within the jurisdiction of the taxing authority, 411
which amount shall be equal to the sum of the products of 412
multiplying the assessed valuation of each class and 413
subclass of property by the corresponding tax rate for such 414
class or subclass, then dividing the total tax revenue by 415
the total assessed valuation of the same jurisdiction, and 416
then multiplying the resulting quotient by a factor of one 417
hundred. Where the taxing authority is a school district, 418
such blended rate shall also be used by such school district 419
for calculating revenue from state-assessed railroad and 420
utility property as defined in chapter 151 and for 421
apportioning the tax rate by purpose. 422
(2) Each taxing authority proposing to levy a tax rate 423
in any year shall notify the clerk of the county commission 424
in the county or counties where the tax rate applies of its 425
tax rate ceiling and its proposed tax rate. Each taxing 426
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authority shall express its proposed tax rate in a fraction 427
equal to the nearest one-tenth of a cent, unless its 428
proposed tax rate is in excess of one dollar, then one/one- 429
hundredth of a cent. If a taxing authority shall round to 430
one/one-hundredth of a cent, it shall round up a fraction 431
greater than or equal to five/one-thousandth of one cent to 432
the next higher one/one-hundredth of a cent; if a taxing 433
authority shall round to one-tenth of a cent, it shall round 434
up a fraction greater than or equal to five/one-hundredths 435
of a cent to the next higher one-tenth of a cent. Any 436
taxing authority levying a property tax rate shall provide 437
data, in such form as shall be prescribed by the state 438
auditor by rule, substantiating such tax rate complies with 439
Missouri law. All forms for the calculation of rates 440
pursuant to this section shall be promulgated as a rule and 441
shall not be incorporated by reference. The state auditor 442
shall promulgate rules for any and all forms for the 443
calculation of rates pursuant to this section which do not 444
currently exist in rule form or that have been incorporated 445
by reference. In addition, each taxing authority proposing 446
to levy a tax rate for debt service shall provide data, in 447
such form as shall be prescribed by the state auditor by 448
rule, substantiating the tax rate for debt service complies 449
with Missouri law. A tax rate proposed for annual debt 450
service requirements will be prima facie valid if, after 451
making the payment for which the tax was levied, bonds 452
remain outstanding and the debt fund reserves do not exceed 453
the following year's payments. The county clerk shall keep 454
on file and available for public inspection all such 455
information for a period of three years. The clerk shall, 456
within three days of receipt, forward a copy of the notice 457
of a taxing authority's tax rate ceiling and proposed tax 458
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rate and any substantiating data to the state auditor. The 459
state auditor shall, within fifteen days of the date of 460
receipt, examine such information and return to the county 461
clerk his or her findings as to compliance of the tax rate 462
ceiling with this section and as to compliance of any 463
proposed tax rate for debt service with Missouri law. If 464
the state auditor believes that a taxing authority's 465
proposed tax rate does not comply with Missouri law, then 466
the state auditor's findings shall include a recalculated 467
tax rate, and the state auditor may request a taxing 468
authority to submit documentation supporting such taxing 469
authority's proposed tax rate. The county clerk shall 470
immediately forward a copy of the auditor's findings to the 471
taxing authority and shall file a copy of the findings with 472
the information received from the taxing authority. The 473
taxing authority shall have fifteen days from the date of 474
receipt from the county clerk of the state auditor's 475
findings and any request for supporting documentation to 476
accept or reject in writing the rate change certified by the 477
state auditor and to submit all requested information to the 478
state auditor. A copy of the taxing authority's acceptance 479
or rejection and any information submitted to the state 480
auditor shall also be mailed to the county clerk. If a 481
taxing authority rejects a rate change certified by the 482
state auditor and the state auditor does not receive 483
supporting information which justifies the taxing 484
authority's original or any subsequent proposed tax rate, 485
then the state auditor shall refer the perceived violations 486
of such taxing authority to the attorney general's office 487
and the attorney general is authorized to obtain injunctive 488
relief to prevent the taxing authority from levying a 489
violative tax rate. 490
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(3) In the event that the taxing authority incorrectly 491
completes the forms created and promulgated under 492
subdivision (2) of this subsection, or makes a clerical 493
error, the taxing authority may submit amended forms with an 494
explanation for the needed changes. If such amended forms 495
are filed under regulations prescribed by the state auditor, 496
the state auditor shall take into consideration such amended 497
forms for the purposes of this subsection. 498
7. No tax rate shall be extended on the tax rolls by 499
the county clerk unless the political subdivision has 500
complied with the foregoing provisions of this section. 501
8. Whenever a taxpayer has cause to believe that a 502
taxing authority has not complied with the provisions of 503
this section, the taxpayer may make a formal complaint with 504
the prosecuting attorney of the county. Where the 505
prosecuting attorney fails to bring an action within ten 506
days of the filing of the complaint, the taxpayer may bring 507
a civil action pursuant to this section and institute an 508
action as representative of a class of all taxpayers within 509
a taxing authority if the class is so numerous that joinder 510
of all members is impracticable, if there are questions of 511
law or fact common to the class, if the claims or defenses 512
of the representative parties are typical of the claims or 513
defenses of the class, and if the representative parties 514
will fairly and adequately protect the interests of the 515
class. In any class action maintained pursuant to this 516
section, the court may direct to the members of the class a 517
notice to be published at least once each week for four 518
consecutive weeks in a newspaper of general circulation 519
published in the county where the civil action is commenced 520
and in other counties within the jurisdiction of a taxing 521
authority. The notice shall advise each member that the 522
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court will exclude him or her from the class if he or she so 523
requests by a specified date, that the judgment, whether 524
favorable or not, will include all members who do not 525
request exclusion, and that any member who does not request 526
exclusion may, if he or she desires, enter an appearance. 527
In any class action brought pursuant to this section, the 528
court, in addition to the relief requested, shall assess 529
against the taxing authority found to be in violation of 530
this section the reasonable costs of bringing the action, 531
including reasonable attorney's fees, provided no attorney's 532
fees shall be awarded any attorney or association of 533
attorneys who receive public funds from any source for their 534
services. Any action brought pursuant to this section shall 535
be set for hearing as soon as practicable after the cause is 536
at issue. 537
9. If in any action, including a class action, the 538
court issues an order requiring a taxing authority to revise 539
the tax rates as provided in this section or enjoins a 540
taxing authority from the collection of a tax because of its 541
failure to revise the rate of levy as provided in this 542
section, any taxpayer paying his or her taxes when an 543
improper rate is applied has erroneously paid his or her 544
taxes in part, whether or not the taxes are paid under 545
protest as provided in section 139.031 or otherwise 546
contested. The part of the taxes paid erroneously is the 547
difference in the amount produced by the original levy and 548
the amount produced by the revised levy. The township or 549
county collector of taxes or the collector of taxes in any 550
city shall refund the amount of the tax erroneously paid. 551
The taxing authority refusing to revise the rate of levy as 552
provided in this section shall make available to the 553
collector all funds necessary to make refunds pursuant to 554
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this subsection. No taxpayer shall receive any interest on 555
any money erroneously paid by him or her pursuant to this 556
subsection. Effective in the 1994 tax year, nothing in this 557
section shall be construed to require a taxing authority to 558
refund any tax erroneously paid prior to or during the third 559
tax year preceding the current tax year. 560
10. Any rule or portion of a rule, as that term is 561
defined in section 536.010, that is created under the 562
authority delegated in this section shall become effective 563
only if it complies with and is subject to all of the 564
provisions of chapter 536 and, if applicable, section 565
536.028. This section and chapter 536 are nonseverable and 566
if any of the powers vested with the general assembly 567
pursuant to chapter 536 to review, to delay the effective 568
date, or to disapprove and annul a rule are subsequently 569
held unconstitutional, then the grant of rulemaking 570
authority and any rule proposed or adopted after August 28, 571
2004, shall be invalid and void. 572
137.082. 1. Notwithstanding the provisions of 1
sections 137.075 and 137.080 to the contrary, a building or 2
other structure classified as residential property pursuant 3
to section 137.016 newly constructed and occupied on any 4
parcel of real property shall be assessed and taxed on such 5
assessed valuation as of the first day of the month 6
following the date of occupancy for the proportionate part 7
of the remaining year at the tax rates established for that 8
year, in all taxing jurisdictions located in the county 9
adopting this section as provided in subsection 8 of this 10
section. Newly constructed residential property which has 11
never been occupied shall not be assessed as improved real 12
property until such occupancy or the first day of January of 13
the fourth year following the year in which construction of 14
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the improvements was completed. The provisions of this 15
subsection shall apply in those counties including any city 16
not within a county in which the governing body has 17
previously adopted or hereafter adopts the provisions of 18
this subsection. 19
2. The assessor may consider a property residentially 20
occupied upon personal verification or when any two of the 21
following conditions have been met: 22
(1) An occupancy permit has been issued for the 23
property; 24
(2) A deed transferring ownership from one party to 25
another has been filed with the recorder of deeds' office 26
subsequent to the date of the first permanent utility 27
service; 28
(3) A utility company providing service in the county 29
has verified a transfer of service for property from one 30
party to another; 31
(4) The person or persons occupying the newly 32
constructed property has registered a change of address with 33
any local, state or federal governmental office or agency. 34
3. In implementing the provisions of this section, the 35
assessor may use occupancy permits, building permits, 36
warranty deeds, utility connection documents, including 37
telephone connections, or other official documents as may be 38
necessary to discover the existence of newly constructed 39
properties. No utility company shall refuse to provide 40
verification monthly to the assessor of a utility connection 41
to a newly occupied single family building or structure. 42
4. In the event that the assessment under subsections 43
1 and 2 of this section is not completed until after the 44
deadline for filing appeals in a given tax year, the owner 45
of the newly constructed property who is aggrieved by the 46
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assessment of the property may appeal this assessment the 47
following year to the county board of equalization in 48
accordance with chapter 138 and may pay any taxes under 49
protest in accordance with section 139.031; provided 50
however, that such payment under protest shall not be 51
required as a condition of appealing to the county board of 52
equalization. The collector shall impound such protested 53
taxes and shall not disburse such taxes until resolution of 54
the appeal. 55
5. The increase in assessed valuation resulting from 56
the implementation of the provisions of this section shall 57
be considered new construction and improvements under the 58
provisions of this chapter. 59
6. In counties which adopt the provisions of 60
subsections 1 to 7 of this section, an amount not to exceed 61
ten percent of all ad valorem property tax collections on 62
newly constructed and occupied residential property 63
allocable to each taxing authority within counties of the 64
first classification having a population of nine hundred 65
thousand or more, one-tenth of one percent of all ad valorem 66
property tax collections allocable to each taxing authority 67
within all other counties of the first classification and 68
one-fifth of one percent of all ad valorem property tax 69
collections allocable to each taxing authority within 70
counties of the second, third and fourth classifications and 71
any county of the first classification having a population 72
of at least eighty-two thousand inhabitants, but less than 73
eighty-two thousand one hundred inhabitants, in addition to 74
the amount prescribed by section 137.720 shall be deposited 75
into the assessment fund of the county for collection costs. 76
7. For purposes of figuring the tax due on such newly 77
constructed residential property, the assessor or the board 78
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of equalization shall place the full amount of the assessed 79
valuation on the tax book upon the first day of the month 80
following occupancy. Such assessed valuation shall be taxed 81
for each month of the year following such date at its new 82
assessed valuation, and for each month of the year preceding 83
such date at its previous valuation. The percentage derived 84
from dividing the number of months at which the property is 85
taxed at its new valuation by twelve shall be applied to the 86
total assessed valuation of the new construction and 87
improvements, and such product shall be included in the next 88
year's base for the purposes of figuring the next year's tax 89
levy rollback. The untaxed percentage shall be considered 90
as new construction and improvements in the following year 91
[and shall be exempt from the rollback provisions]. 92
8. Subsections 1 to 7 of this section shall be 93
effective in those counties including any city not within a 94
county in which the governing body of such county elects to 95
adopt a proposal to implement the provisions of subsections 96
1 to 7 of this section. Such subsections shall become 97
effective in such county on the first day of January of the 98
year following such election. 99
9. In any county which adopts the provisions of 100
subsections 1 to 7 of this section prior to the first day of 101
June in any year pursuant to subsection 8 of this section, 102
the assessor of such county shall, upon application of the 103
property owner, remove on a pro rata basis from the tax book 104
for the current year any residential real property 105
improvements destroyed by a natural disaster if such 106
property is unoccupied and uninhabitable due to such 107
destruction. On or after the first day of July, the board 108
of equalization shall perform such duties. Any person 109
claiming such destroyed property shall provide a list of 110
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such destroyed property to the county assessor. The 111
assessor shall have available a supply of appropriate forms 112
on which the claim shall be made. The assessor may verify 113
all such destroyed property listed to ensure that the person 114
made a correct statement. Any person who completes such a 115
list and, with intent to defraud, includes property on the 116
list that was not destroyed by a natural disaster shall, in 117
addition to any other penalties provided by law, be assessed 118
double the value of any property fraudulently listed. The 119
list shall be filed by the assessor, after he has provided a 120
copy of the list to the county collector and the board of 121
equalization, in the office of the county clerk who, after 122
entering the filing thereof, shall preserve and safely keep 123
them. If the assessor, subsequent to such destruction, 124
considers such property occupied as provided in subsection 2 125
of this section, the assessor shall consider such property 126
new construction and improvements and shall assess such 127
property accordingly as provided in subsection 1 of this 128
section. For the purposes of this section, the term 129
"natural disaster" means any disaster due to natural causes 130
such as tornado, fire, flood, or earthquake. 131
10. Any political subdivision may recover the loss of 132
revenue caused by subsection 9 of this section by adjusting 133
the rate of taxation, to the extent previously authorized by 134
the voters of such political subdivision, for the tax year 135
immediately following the year of such destruction in an 136
amount not to exceed the loss of revenue caused by this 137
section. 138
137.115. 1. (1) All other laws to the contrary 1
notwithstanding, the assessor or the assessor's deputies in 2
all counties of this state including the City of St. Louis 3
shall annually make a list of all real and tangible personal 4
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property taxable in the assessor's city, county, town or 5
district. 6
(2) Except as otherwise provided in subsection 3 of 7
this section and section 137.078, the assessor shall 8
annually assess all personal property at thirty-three and 9
one-third percent of its true value in money as of January 10
first of each calendar year. 11
(3) The assessor shall annually assess all real 12
property, including any new construction and improvements to 13
real property, and possessory interests in real property at 14
the percent of its true value in money set in subsection 5 15
of this section. The true value in money of any possessory 16
interest in real property in subclass (3), where such real 17
property is on or lies within the ultimate airport boundary 18
as shown by a federal airport layout plan, as defined by 14 19
CFR 151.5, of a commercial airport having a FAR Part 139 20
certification and owned by a political subdivision, shall be 21
the otherwise applicable true value in money of any such 22
possessory interest in real property[, less the total dollar 23
amount of costs paid by a party, other than the political 24
subdivision, towards any new construction or improvements on 25
such real property completed after January 1, 2008, and 26
which are included in the above-mentioned possessory 27
interest, regardless of the year in which such costs were 28
incurred or whether such costs were considered in any prior 29
year]. The assessor shall annually assess all real property 30
in the following manner: new assessed values shall be 31
determined as of January first of each odd-numbered year and 32
shall be entered in the assessor's books; those same 33
assessed values shall apply in the following even-numbered 34
year, except for new construction and property improvements 35
which shall be valued as though they had been completed as 36
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of January first of the preceding odd-numbered year. The 37
assessor may call at the office, place of doing business, or 38
residence of each person required by this chapter to list 39
property, and require the person to make a correct statement 40
of all taxable tangible personal property owned by the 41
person or under his or her care, charge or management, 42
taxable in the county. 43
(4) On or before January first of each even-numbered 44
year, the assessor shall prepare and submit a two-year 45
assessment maintenance plan to the county governing body and 46
the state tax commission for their respective approval or 47
modification. The county governing body shall approve and 48
forward such plan or its alternative to the plan to the 49
state tax commission by February first. If the county 50
governing body fails to forward the plan or its alternative 51
to the plan to the state tax commission by February first, 52
the assessor's plan shall be considered approved by the 53
county governing body. If the state tax commission fails to 54
approve a plan and if the state tax commission and the 55
assessor and the governing body of the county involved are 56
unable to resolve the differences, in order to receive state 57
cost-share funds outlined in section 137.750, the county or 58
the assessor shall petition the administrative hearing 59
commission, by May first, to decide all matters in dispute 60
regarding the assessment maintenance plan. Upon agreement 61
of the parties, the matter may be stayed while the parties 62
proceed with mediation or arbitration upon terms agreed to 63
by the parties. The final decision of the administrative 64
hearing commission shall be subject to judicial review in 65
the circuit court of the county involved. 66
(5) In the event a valuation of subclass (1) real 67
property within any county with a charter form of 68
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government, or within a city not within a county, is made by 69
a computer, computer-assisted method or a computer program, 70
the burden of proof, supported by clear, convincing and 71
cogent evidence to sustain such valuation, shall be on the 72
assessor at any hearing or appeal. In any such county, 73
unless the assessor proves otherwise, there shall be a 74
presumption that the assessment was made by a computer, 75
computer-assisted method or a computer program. Such 76
evidence shall include, but shall not be limited to, the 77
following: 78
[(1)] (a) The findings of the assessor based on an 79
appraisal of the property by generally accepted appraisal 80
techniques; and 81
[(2)] (b) The purchase prices from sales of at least 82
three comparable properties and the address or location 83
thereof. As used in this subdivision, the word "comparable" 84
means that: 85
[(a)] a. Such sale was closed at a date relevant to 86
the property valuation; and 87
[(b)] b. Such properties are not more than one mile 88
from the site of the disputed property, except where no 89
similar properties exist within one mile of the disputed 90
property, the nearest comparable property shall be used. 91
Such property shall be within five hundred square feet in 92
size of the disputed property, and resemble the disputed 93
property in age, floor plan, number of rooms, and other 94
relevant characteristics. 95
2. Assessors in each county of this state and the City 96
of St. Louis may send personal property assessment forms 97
through the mail. 98
3. The following items of personal property shall each 99
constitute separate subclasses of tangible personal property 100
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and shall be assessed and valued for the purposes of 101
taxation at the following percentages of their true value in 102
money: 103
(1) Grain and other agricultural crops in an 104
unmanufactured condition, one-half of one percent; 105
(2) Livestock, twelve percent; 106
(3) Farm machinery, twelve percent; 107
(4) Motor vehicles which are eligible for registration 108
as and are registered as historic motor vehicles pursuant to 109
section 301.131 and aircraft which are at least twenty-five 110
years old and which are used solely for noncommercial 111
purposes and are operated less than two hundred hours per 112
year or aircraft that are home built from a kit, five 113
percent; 114
(5) Poultry, twelve percent; 115
(6) Tools and equipment used for pollution control and 116
tools and equipment used in retooling for the purpose of 117
introducing new product lines or used for making 118
improvements to existing products by any company which is 119
located in a state enterprise zone and which is identified 120
by any standard industrial classification number cited in 121
subdivision (7) of section 135.200, twenty-five percent; and 122
(7) Solar panels, racking systems, inverters, and 123
related solar equipment, components, materials, and supplies 124
installed in connection with solar photovoltaic energy 125
systems, as described in subdivision (46) of subsection 2 of 126
section 144.030, that were constructed and producing solar 127
energy prior to August 9, 2022, five percent. 128
4. The person listing the property shall enter a true 129
and correct statement of the property, in a printed blank 130
prepared for that purpose. The statement, after being 131
filled out, shall be signed and either affirmed or sworn to 132
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as provided in section 137.155. The list shall then be 133
delivered to the assessor. 134
5. (1) All subclasses of real property, as such 135
subclasses are established in Section 4(b) of Article X of 136
the Missouri Constitution and defined in section 137.016, 137
shall be assessed at the following percentages of true value: 138
(a) For real property in subclass (1), nineteen 139
percent; 140
(b) For real property in subclass (2), twelve percent; 141
and 142
(c) For real property in subclass (3), thirty-two 143
percent. 144
(2) A taxpayer may apply to the county assessor, or, 145
if not located within a county, then the assessor of such 146
city, for the reclassification of such taxpayer's real 147
property if the use or purpose of such real property is 148
changed after such property is assessed under the provisions 149
of this chapter. If the assessor determines that such 150
property shall be reclassified, he or she shall determine 151
the assessment under this subsection based on the percentage 152
of the tax year that such property was classified in each 153
subclassification. 154
6. Manufactured homes, as defined in section 700.010, 155
which are actually used as dwelling units shall be assessed 156
at the same percentage of true value as residential real 157
property for the purpose of taxation. The percentage of 158
assessment of true value for such manufactured homes shall 159
be the same as for residential real property. If the county 160
collector cannot identify or find the manufactured home when 161
attempting to attach the manufactured home for payment of 162
taxes owed by the manufactured home owner, the county 163
collector may request the county commission to have the 164
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manufactured home removed from the tax books, and such 165
request shall be granted within thirty days after the 166
request is made; however, the removal from the tax books 167
does not remove the tax lien on the manufactured home if it 168
is later identified or found. For purposes of this section, 169
a manufactured home located in a manufactured home rental 170
park, rental community or on real estate not owned by the 171
manufactured home owner shall be considered personal 172
property. For purposes of this section, a manufactured home 173
located on real estate owned by the manufactured home owner 174
may be considered real property. 175
7. Each manufactured home assessed shall be considered 176
a parcel for the purpose of reimbursement pursuant to 177
section 137.750, unless the manufactured home is deemed to 178
be real estate as defined in subsection 7 of section 442.015 179
and assessed as a realty improvement to the existing real 180
estate parcel. 181
8. Any amount of tax due and owing based on the 182
assessment of a manufactured home shall be included on the 183
personal property tax statement of the manufactured home 184
owner unless the manufactured home is deemed to be real 185
estate as defined in subsection 7 of section 442.015, in 186
which case the amount of tax due and owing on the assessment 187
of the manufactured home as a realty improvement to the 188
existing real estate parcel shall be included on the real 189
property tax statement of the real estate owner. 190
9. The assessor of each county and each city not 191
within a county shall use a nationally recognized automotive 192
trade publication such as the National Automobile Dealers' 193
Association Official Used Car Guide, Kelley Blue Book, 194
Edmunds, or other similar publication as the recommended 195
guide of information for determining the true value of motor 196
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vehicles described in such publication. The state tax 197
commission shall select and make available to all assessors 198
which publication shall be used. The assessor of each 199
county and each city not within a county shall use the trade- 200
in value published in the current October issue of the 201
publication selected by the state tax commission. The 202
assessor shall not use a value that is greater than the 203
average trade-in value in determining the true value of the 204
motor vehicle without performing a physical inspection of 205
the motor vehicle. For vehicles two years old or newer from 206
a vehicle's model year, the assessor may use a value other 207
than average without performing a physical inspection of the 208
motor vehicle. In the absence of a listing for a particular 209
motor vehicle in such publication, the assessor shall use 210
such information or publications that, in the assessor's 211
judgment, will fairly estimate the true value in money of 212
the motor vehicle. For motor vehicles with a true value of 213
less than fifty thousand dollars as of January 1, 2025, the 214
assessor shall not assess such motor vehicle for an amount 215
greater than such motor vehicle was assessed in the previous 216
year, provided that such motor vehicle was properly assessed 217
in the previous year. 218
10. Before the assessor may increase the assessed 219
valuation of any parcel of subclass (1) real property or any 220
parcel of subclass (3) real property by more than fifteen 221
percent since the last assessment, excluding increases due 222
to new construction or improvements, the assessor shall 223
conduct a physical inspection of such property. 224
11. If a physical inspection is required, pursuant to 225
subsection 10 of this section, the assessor shall notify the 226
property owner of that fact in writing and shall provide the 227
owner clear written notice of the owner's rights relating to 228
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the physical inspection. If a physical inspection is 229
required, the property owner may request that an interior 230
inspection be performed during the physical inspection. The 231
owner shall have no less than thirty days to notify the 232
assessor of a request for an interior physical inspection. 233
12. A physical inspection, as required by subsection 234
10 of this section, shall include, but not be limited to, an 235
on-site personal observation and review of all exterior 236
portions of the land and any buildings and improvements to 237
which the inspector has or may reasonably and lawfully gain 238
external access, and shall include an observation and review 239
of the interior of any buildings or improvements on the 240
property upon the timely request of the owner pursuant to 241
subsection 11 of this section. Mere observation of the 242
property via a drive-by inspection or the like shall not be 243
considered sufficient to constitute a physical inspection as 244
required by this section. 245
13. A county or city collector may accept credit cards 246
as proper form of payment of outstanding property tax or 247
license due. No county or city collector may charge 248
surcharge for payment by credit card which exceeds the fee 249
or surcharge charged by the credit card bank, processor, or 250
issuer for its service. A county or city collector may 251
accept payment by electronic transfers of funds in payment 252
of any tax or license and charge the person making such 253
payment a fee equal to the fee charged the county by the 254
bank, processor, or issuer of such electronic payment. 255
14. Any county or city not within a county in this 256
state may, by an affirmative vote of the governing body of 257
such county, opt out of the provisions of this section and 258
sections 137.073, 138.060, and 138.100 as enacted by house 259
bill no. 1150 of the ninety-first general assembly, second 260
SB 1517 95
regular session and section 137.073 as modified by house 261
committee substitute for senate substitute for senate 262
committee substitute for senate bill no. 960, ninety-second 263
general assembly, second regular session, for the next year 264
of the general reassessment, prior to January first of any 265
year. No county or city not within a county shall exercise 266
this opt-out provision after implementing the provisions of 267
this section and sections 137.073, 138.060, and 138.100 as 268
enacted by house bill no. 1150 of the ninety-first general 269
assembly, second regular session and section 137.073 as 270
modified by house committee substitute for senate substitute 271
for senate committee substitute for senate bill no. 960, 272
ninety-second general assembly, second regular session, in a 273
year of general reassessment. For the purposes of applying 274
the provisions of this subsection , a political subdivision 275
contained within two or more counties where at least one of 276
such counties has opted out and at least one of such 277
counties has not opted out shall calculate a single tax rate 278
as in effect prior to the enactment of house bill no. 1150 279
of the ninety-first general assembly, second regular 280
session. A governing body of a city not within a county or 281
a county that has opted out under the provisions of this 282
subsection may choose to implement the provisions of this 283
section and sections 137.073, 138.060, and 138.100 as 284
enacted by house bill no. 1150 of the ninety-first general 285
assembly, second regular session, and section 137.073 as 286
modified by house committee substitute for senate substitute 287
for senate committee substitute for senate bill no. 960, 288
ninety-second general assembly, second regular session, for 289
the next year of general reassessment, by an affirmative 290
vote of the governing body prior to December thirty-first of 291
any year. 292
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15. The governing body of any city of the third 293
classification with more than twenty-six thousand three 294
hundred but fewer than twenty-six thousand seven hundred 295
inhabitants located in any county that has exercised its 296
authority to opt out under subsection 14 of this section may 297
levy separate and differing tax rates for real and personal 298
property only if such city bills and collects its own 299
property taxes or satisfies the entire cost of the billing 300
and collection of such separate and differing tax rates. 301
Such separate and differing rates shall not exceed such 302
city's tax rate ceiling. 303
16. Any portion of real property that is available as 304
reserve for strip, surface, or coal mining for minerals for 305
purposes of excavation for future use or sale to others that 306
has not been bonded and permitted under chapter 444 shall be 307
assessed based upon how the real property is currently being 308
used. Any information provided to a county assessor, state 309
tax commission, state agency, or political subdivision 310
responsible for the administration of tax policies shall, in 311
the performance of its duties, make available all books, 312
records, and information requested, except such books, 313
records, and information as are by law declared confidential 314
in nature, including individually identifiable information 315
regarding a specific taxpayer or taxpayer's mine property. 316
For purposes of this subsection, "mine property" shall mean 317
all real property that is in use or readily available as a 318
reserve for strip, surface, or coal mining for minerals for 319
purposes of excavation for current or future use or sale to 320
others that has been bonded and permitted under chapter 444. 321
137.565. 1. Whenever ten or more voters residing in 1
or owners of land in any general or special road district in 2
any county in this state shall petition the county 3
SB 1517 97
commission of the county in which such district is located, 4
asking that such commission submit the question in such 5
district for the purpose of voting for or against the levy 6
of the tax provided for in Section 12(a) of Article X of the 7
Constitution of Missouri, it shall be the duty of the county 8
commission, upon the filing of such petition, to submit the 9
question. The petition so filed shall set out the duration 10
of the tax to be levied in a period of one, two, three, or 11
four years and the ballot to be used for voting shall 12
specify the number of years duration of the tax levy, but in 13
no event shall the duration of the tax levy be for a period 14
of more than four years. Such submission shall be made by 15
an order entered of record setting forth the date and the 16
rate of tax the commission will levy, which rate shall not 17
exceed thirty-five cents on the hundred dollars assessed 18
valuation on all taxable real and tangible personal property 19
in the district. 20
2. The question shall be submitted as provided in 21
section 115.706. 22
137.1040. 1. In addition to other levies authorized 1
by law, the county commission in counties not adopting an 2
alternative form of government and the proper administrative 3
body in counties adopting an alternative form of government, 4
or the governing body of any city, town, or village, in 5
their discretion may levy an additional tax, not to exceed 6
one quarter of one cent on each one hundred dollars assessed 7
valuation, on all taxable real property located within such 8
city, town, village, or county, all of such tax to be 9
collected and allocated to the city, town, village, or 10
county treasury, where it shall be known and designated as 11
the "Cemetery Maintenance Trust Fund" to be used for the 12
SB 1517 98
upkeep and maintenance of cemeteries located within such 13
city, town, village, or county. 14
2. To the extent necessary to comply with Article X, 15
Section 22(a) of the Missouri Constitution, for any city, 16
town, village, or county with a tax levy at or above the 17
limitations provided under Article X, Section 11(b), no 18
ordinance adopted under this section shall become effective 19
unless the county commission or proper administrative body 20
of the county, or governing body of the city, town, or 21
village submits to the voters of the city, town, village, or 22
county at a [state] general[, primary, or special] election 23
a proposal to authorize the imposition of a tax under this 24
section. The tax authorized under this section shall be 25
levied and collected in the same manner as other real 26
property taxes are levied and collected within the city, 27
town, village, or county. Such tax shall be in addition to 28
all other taxes imposed on real property, and shall be 29
stated separately from all other charges and taxes. Such 30
tax shall not become effective unless the county commission 31
or proper administrative body of the county or governing 32
body of the city, town, or village, by order or ordinance, 33
submits to the voters of the county a proposal to authorize 34
the city, town, village, or county to impose a tax under 35
this section on any day [available for such city, town, 36
village, or county to hold elections or at a special 37
election called for that purpose]. 38
3. The ballot of submission for the tax authorized in 39
this section shall be [in substantially the following form:] 40
submitted as provided in section 115.706. 41
42
43
Shall ______ (insert the name of the city, town,
village, or county) impose a tax on all real
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If a majority of the votes cast on the question by the 52
qualified voters voting thereon are in favor of the 53
question, then the tax shall become effective on the first 54
day of the second calendar quarter immediately following 55
notification to the city, town, village, or county 56
collector. If a majority of the votes cast on the question 57
by the qualified voters voting thereon are opposed to the 58
question, then the tax shall not become effective unless and 59
until the question is resubmitted under this section to the 60
qualified voters and such question is approved by a majority 61
of the qualified voters voting on the question. 62
4. The tax imposed under this section shall be known 63
as the "Cemetery Maintenance Tax". Each city, town, 64
village, or county imposing a tax under this section shall 65
establish separate trust funds to be known as the "Cemetery 66
Maintenance Trust Fund". The city, town, village, or county 67
treasurer shall deposit the revenue derived from the tax 68
imposed under this section for cemetery purposes in the 69
city, town, village, or county cemetery maintenance trust 70
fund. The proceeds of such tax shall be appropriated by the 71
county commission or appropriate administrative body, or the 72
governing body of the city, town, or village exclusively for 73
44
45
46
47
48
49
50
property situated in ______ (name of the city,
town, village, or county) at a rate of ______
(insert rate not to exceed one quarter of one cent
per one hundred dollars assessed valuation) for
the sole purpose of providing funds for the
maintenance, upkeep, and preservation of city,
town, village, or county cemeteries?
51 □ YES □ NO
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the maintenance, upkeep, and preservation of cemeteries 74
located within the jurisdiction of such commission or body. 75
5. All applicable provisions in this chapter relating 76
to property tax shall apply to the collection of any tax 77
imposed under this section. 78
137.1050. 1. For the purposes of this section, the 1
following terms shall mean: 2
(1) "Eligible credit amount", the difference between 3
an eligible taxpayer's real property tax liability on such 4
taxpayer's homestead for a given tax year from all political 5
subdivisions levying a real property tax, minus the real 6
property tax liability on such homestead in the eligible 7
taxpayer's initial credit year; 8
(2) "Eligible taxpayer", a Missouri resident who: 9
(a) Is sixty-two years of age or older as of January 10
first of the applicable tax year; 11
(b) Is an owner of record of a homestead or has a 12
legal or equitable interest in such property as evidenced by 13
a publicly recorded or a verified, written instrument 14
including, but not limited to, a trust document in which at 15
least one primary beneficiary is sixty-two years of age or 16
older; and 17
(c) Is liable for the payment of real property taxes 18
on such homestead; 19
(3) "Homestead", real property actually occupied by an 20
eligible taxpayer as the primary residence. An eligible 21
taxpayer shall not claim more than one primary residence; 22
(4) "Initial credit year": 23
(a) In the case of a taxpayer that meets all 24
requirements of subdivision (2) of this subsection prior to 25
the year in which a credit is authorized pursuant to 26
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subsection 2 of this section, the year in which such credit 27
is authorized; 28
(b) For all other taxpayers, the year in which the 29
taxpayer meets all requirements of subdivision (2) of this 30
subsection. 31
If in any tax year subsequent to the eligible taxpayer's 32
initial credit year the eligible taxpayer's real property 33
tax liability is lower than such liability in the initial 34
credit year, such tax year shall be considered the eligible 35
taxpayer's initial credit year for all subsequent tax 36
years. This provision shall not apply if an eligible 37
taxpayer's real property tax liability is lower than such 38
liability in the taxpayer's initial credit year solely due 39
to a reduction in a property tax levy made pursuant to 40
section 321.554. 41
2. (1) Any county authorized to impose a property tax 42
[may] shall grant a property tax credit to all eligible 43
taxpayers residing in such county for certain increases to 44
such taxpayer's real property tax liability in an amount 45
equal to the taxpayer's eligible credit amount, provided 46
that: 47
(a) Such county adopts an ordinance authorizing such 48
credit; or 49
(b) a. A petition in support of a referendum on such 50
a credit is signed by at least five percent of the 51
registered voters of such county voting in the last 52
gubernatorial election and the petition is delivered to the 53
governing body of the county, which shall subsequently hold 54
a referendum on such credit. 55
b. The ballot of submission for the question submitted 56
to the voters pursuant to paragraph (b) of this subdivision 57
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shall be [in substantially the following form:] submitted as 58
provided in section 115.706. 59
If a majority of the votes cast on the proposal by the 65
qualified voters voting thereon are in favor of the 66
proposal, then the credit shall be in effect. 67
(2) An ordinance adopted pursuant to paragraph (a) of 68
subdivision (1) of this subsection shall not preclude such 69
ordinance from being amended or superseded by a petition 70
subsequently adopted pursuant to paragraph (b) of 71
subdivision (1) of this subsection. 72
3. (1) In a county granting a real property tax 73
credit pursuant to this section, the county and each 74
political subdivision levying a real property tax on an 75
eligible taxpayer's homestead shall apply the county's or 76
political subdivision's proportional amount of such credit 77
when calculating the eligible taxpayer's property tax 78
liability for the tax year. The total amount of the credit 79
and the county's and each political subdivision's 80
proportional amount of the credit shall be noted on the 81
statement of tax due sent to the eligible taxpayer by the 82
county collector. The county governing body or political 83
subdivision's governing body may adopt reasonable procedures 84
in order to carry out the purposes and intent of this 85
section, provided that neither the county nor a political 86
subdivision shall [not] adopt any procedure that limits the 87
60
61
62
63
[Shall the County of ______ exempt senior
citizens aged 62 and older from increases in
the property tax liability due on such senior
citizens' primary residence?
64 □ YES □ NO ]
SB 1517 103
definition or scope of eligible credit amount or eligible 88
taxpayer as defined in this section. 89
(2) If an eligible taxpayer makes new construction and 90
improvements to such eligible taxpayer's homestead, the real 91
property tax liability for the taxpayer's initial credit 92
year shall be increased to reflect the real property tax 93
liability attributable to such new construction and 94
improvements. 95
(3) If an eligible taxpayer's homestead is annexed 96
into a taxing jurisdiction to which such eligible taxpayer 97
did not owe real property tax in the eligible taxpayer's 98
initial credit year, then the real property tax liability 99
for the taxpayer's initial credit year shall be increased to 100
reflect the real property tax liability owed to the annexing 101
taxing jurisdiction. 102
4. For the purposes of calculating property tax levies 103
pursuant to section 137.073, the total amount of credits 104
authorized [by] in a county pursuant to this section shall 105
be considered tax revenue, as such term is defined in 106
section 137.073, actually received by the political 107
subdivision levying such tax. 108
5. [A county granting a tax credit pursuant to this 109
section shall notify each political subdivision within such 110
county of the total credit amount applicable to such 111
political subdivision by no later than November thirtieth of 112
each year] For purposes of this section, "real property tax" 113
includes, but is not limited to, the following levies on an 114
eligible taxpayer's homestead by a county or a political 115
subdivision within such county: 116
(1) A tax levy for debt service; 117
(2) A tax levy for operating purposes or operating 118
expenses; 119
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(3) A tax levy for capital improvements or capital 120
projects; 121
(4) A special assessment or special tax levy; and 122
(5) Any other real property tax levied for any purpose. 123
6. Nothing in this section shall be construed to 124
prevent an eligible taxpayer from appealing an assessment. 125
137.1055. 1. For the purposes of this section, the 1
following terms shall mean: 2
(1) "County", a five percent county or a zero percent 3
county; 4
(2) "Five percent county": 5
(a) Any county with more than forty thousand but fewer 6
than fifty thousand inhabitants and with a county seat with 7
more than fourteen thousand but fewer than eighteen thousand 8
inhabitants; 9
(b) Any county with more than five thousand but fewer 10
than six thousand inhabitants and with a county seat with 11
fewer than nine hundred inhabitants; 12
(c) Any county with more than twenty-five thousand but 13
fewer than thirty thousand inhabitants and with a county 14
seat with more than eight thousand but fewer than twelve 15
thousand inhabitants; 16
(d) Any county with more than twelve thousand five 17
hundred but fewer than fourteen thousand inhabitants and 18
with a county seat with more than five thousand but fewer 19
than six thousand inhabitants; 20
(e) Any county with more than fifteen thousand seven 21
hundred but fewer than seventeen thousand six hundred 22
inhabitants and with a county seat with more than two 23
thousand but fewer than three thousand inhabitants; 24
(f) Any county with more than eight thousand but fewer 25
than eight thousand nine hundred inhabitants and with a 26
SB 1517 105
county seat with more than six hundred seventy but fewer 27
than seven hundred thirty inhabitants; 28
(g) Any county with more than fourteen thousand but 29
fewer than fifteen thousand seven hundred inhabitants and 30
with a county seat with more than five thousand five hundred 31
but fewer than eight thousand inhabitants; 32
(h) Any county with more than nine thousand nine 33
hundred but fewer than eleven thousand inhabitants and with 34
a county seat with more than one thousand five hundred but 35
fewer than two thousand five hundred inhabitants; 36
(i) Any county with more than twenty-five thousand but 37
fewer than thirty thousand inhabitants and with a county 38
seat with more than five hundred but fewer than two thousand 39
five hundred inhabitants; 40
(j) Any county with more than nine thousand nine 41
hundred but fewer than eleven thousand inhabitants and with 42
a county seat with more than three hundred but fewer than 43
six hundred inhabitants; 44
(k) Any county with more than seventeen thousand six 45
hundred but fewer than nineteen thousand inhabitants and 46
with a county seat with more than five thousand fifty but 47
fewer than seven thousand inhabitants; 48
(l) Any county with more than five thousand but fewer 49
than six thousand inhabitants and with a county seat with 50
more than nine hundred but fewer than one thousand six 51
hundred inhabitants; 52
(m) Any county with more than eight thousand but fewer 53
than eight thousand nine hundred inhabitants and with a 54
county seat with fewer than three hundred inhabitants; 55
(n) Any county with more than eight thousand but fewer 56
than eight thousand nine hundred inhabitants and with a 57
SB 1517 106
county seat with more than three thousand three hundred but 58
fewer than five thousand inhabitants; 59
(o) Any county with more than seven thousand but fewer 60
than eight thousand inhabitants and with a county seat with 61
fewer than four hundred eighty inhabitants; 62
(p) Any county with more than nineteen thousand but 63
fewer than twenty-two thousand inhabitants and with a county 64
seat with more than two thousand two hundred twenty but 65
fewer than two thousand five hundred inhabitants; 66
(q) Any county with more than eight thousand but fewer 67
than eight thousand nine hundred inhabitants and with a 68
county seat with more than one thousand three hundred but 69
fewer than two thousand inhabitants; 70
(r) Any county with more than eleven thousand but 71
fewer than twelve thousand five hundred inhabitants and with 72
a county seat with more than one thousand but fewer than two 73
thousand inhabitants; 74
(s) Any county with more than six thousand but fewer 75
than seven thousand inhabitants and with a county seat with 76
more than one thousand but fewer than one thousand eight 77
hundred inhabitants; 78
(t) Any county with more than eight thousand nine 79
hundred but fewer than nine thousand nine hundred 80
inhabitants and with a county seat with more than five 81
thousand but fewer than six thousand inhabitants; 82
(u) Any county with more than eight thousand but fewer 83
than eight thousand nine hundred inhabitants and with a 84
county seat with more than two thousand but fewer than three 85
thousand three hundred inhabitants; 86
(v) Any county with more than four thousand but fewer 87
than four thousand five hundred inhabitants and with a 88
county seat with more than eight hundred inhabitants; 89
SB 1517 107
(w) Any county with more than eleven thousand but 90
fewer than twelve thousand five hundred inhabitants and with 91
a county seat with more than one hundred but fewer than five 92
hundred inhabitants; 93
(x) Any county with more than fourteen thousand but 94
fewer than fifteen thousand seven hundred inhabitants and 95
with a county seat with more than eight thousand but fewer 96
than ten thousand inhabitants; 97
(y) Any county with more than two thousand but fewer 98
than three thousand six hundred inhabitants; 99
(z) Any county with more than nineteen thousand but 100
fewer than twenty-two thousand inhabitants and with a county 101
seat with more than ten thousand but fewer than thirteen 102
thousand inhabitants; 103
(aa) Any county with more than five thousand but fewer 104
than six thousand inhabitants and with a county seat with 105
more than one thousand six hundred but fewer than two 106
thousand six hundred inhabitants; 107
(bb) Any county with fewer than two thousand 108
inhabitants; 109
(cc) Any county with more than nineteen thousand but 110
fewer than twenty-two thousand inhabitants and with a county 111
seat with more than one thousand but fewer than two thousand 112
two hundred twenty inhabitants; 113
(dd) Any county with more than fourteen thousand but 114
fewer than fifteen thousand seven hundred inhabitants and 115
with a county seat with more than one thousand but fewer 116
than two thousand inhabitants; 117
(ee) Any county with more than fifteen thousand seven 118
hundred but fewer than seventeen thousand six hundred 119
inhabitants and with a county seat with more than three 120
SB 1517 108
thousand but fewer than three thousand six hundred 121
inhabitants; 122
(ff) Any county with more than nineteen thousand but 123
fewer than twenty-two thousand inhabitants and with a county 124
seat with more than eight thousand five hundred but fewer 125
than ten thousand inhabitants; 126
(gg) Any county with more than eight thousand but 127
fewer than eight thousand nine hundred inhabitants and with 128
a county seat with more than six hundred but fewer than six 129
hundred seventy inhabitants; 130
(hh) Any county with more than forty thousand but 131
fewer than fifty thousand inhabitants and with a county seat 132
with more than twenty-one thousand but fewer than thirty-one 133
thousand inhabitants; 134
(ii) Any county with more than thirty thousand but 135
fewer than thirty-five thousand inhabitants and with a 136
county seat with more than nine thousand but fewer than 137
thirteen thousand inhabitants; 138
(jj) Any county with more than eight thousand nine 139
hundred but fewer than nine thousand nine hundred 140
inhabitants and with a county seat with fewer than one 141
thousand inhabitants; 142
(kk) Any county with more than nineteen thousand but 143
fewer than twenty-two thousand inhabitants and with a county 144
seat with more than six thousand but fewer than eight 145
thousand five hundred inhabitants; 146
(ll) Any county with more than fifteen thousand seven 147
hundred but fewer than seventeen thousand six hundred 148
inhabitants and with a county seat with more than seven 149
thousand but fewer than nine thousand inhabitants; 150
(mm) Any county with more than twenty-two thousand but 151
fewer than twenty-five thousand inhabitants and with a 152
SB 1517 109
county seat with more than twelve thousand five hundred but 153
fewer than sixteen thousand inhabitants; 154
(nn) Any county with more than thirty thousand but 155
fewer than thirty-five thousand inhabitants and with a 156
county seat with more than three thousand eight hundred but 157
fewer than six thousand inhabitants; 158
(oo) Any county with more than twenty-two thousand but 159
fewer than twenty-five thousand inhabitants and with a 160
county seat with more than five thousand but fewer than 161
eight thousand inhabitants; 162
(pp) Any county with more than twenty-two thousand but 163
fewer than twenty-five thousand inhabitants and with a 164
county seat with more than one thousand four hundred but 165
fewer than one thousand nine hundred inhabitants; 166
(qq) Any county with more than sixty thousand but 167
fewer than seventy thousand inhabitants; 168
(rr) Any county with more than seventeen thousand six 169
hundred but fewer than nineteen thousand inhabitants and 170
with a county seat with more than four thousand but fewer 171
than five thousand fifty inhabitants; 172
(ss) Any county with more than twenty-two thousand but 173
fewer than twenty-five thousand inhabitants and with a 174
county seat with more than two thousand three hundred but 175
fewer than four thousand inhabitants; 176
(tt) Any county with more than one hundred thousand 177
but fewer than one hundred twenty thousand inhabitants and 178
with a county seat with more than four thousand but fewer 179
than six thousand inhabitants; 180
(uu) Any county with more than eighty thousand but 181
fewer than one hundred thousand inhabitants and with a 182
county seat with more than seventy thousand but fewer than 183
eighty thousand inhabitants; 184
SB 1517 110
(vv) Any county with more than twenty-five thousand 185
but fewer than thirty thousand inhabitants and with a county 186
seat with more than fourteen thousand but fewer than twenty 187
thousand inhabitants; 188
(ww) Any county with more than twenty-two thousand but 189
fewer than twenty-five thousand inhabitants and with a 190
county seat with more than nine thousand but fewer than 191
twelve thousand five hundred inhabitants; 192
(xx) Any county with more than six thousand but fewer 193
than seven thousand inhabitants and with a county seat with 194
more than one thousand eight hundred but fewer than two 195
thousand five hundred inhabitants; 196
(yy) Any county with more than three thousand six 197
hundred but fewer than four thousand inhabitants; 198
(zz) Any county with more than nine thousand nine 199
hundred but fewer than eleven thousand inhabitants and with 200
a county seat with fewer than two hundred inhabitants; 201
(aaa) Any county with more than fourteen thousand but 202
fewer than fifteen thousand seven hundred inhabitants and 203
with a county seat with more than four thousand nine hundred 204
but fewer than five thousand five hundred inhabitants; 205
(bbb) Any county with more than twenty-five thousand 206
but fewer than thirty thousand inhabitants and with a county 207
seat with more than two thousand five hundred but fewer than 208
six thousand inhabitants; 209
(ccc) Any county with more than eight thousand but 210
fewer than eight thousand nine hundred inhabitants and with 211
a county seat with more than eight hundred but fewer than 212
one thousand three hundred inhabitants; 213
(ddd) Any county with more than four thousand five 214
hundred but fewer than five thousand inhabitants and with a 215
SB 1517 111
county seat with more than one thousand seven hundred thirty- 216
three inhabitants; 217
(eee) Any county with more than nine thousand nine 218
hundred but fewer than eleven thousand inhabitants and with 219
a county seat with more than six hundred but fewer than one 220
thousand inhabitants; 221
(fff) Any county with more than twenty-two thousand 222
but fewer than twenty-five thousand inhabitants and with a 223
county seat with more than nine hundred but fewer than one 224
thousand four hundred inhabitants; 225
(ggg) Any county with more than four thousand but 226
fewer than four thousand five hundred inhabitants and with a 227
county seat with fewer than eight hundred inhabitants; 228
(hhh) Any county with more than four thousand five 229
hundred but fewer than five thousand inhabitants and with a 230
county seat with fewer than one thousand seven hundred 231
thirty-three inhabitants; 232
(iii) Any county with more than six thousand but fewer 233
than seven thousand inhabitants and with a county seat with 234
more than four hundred but fewer than one thousand 235
inhabitants; 236
(jjj) Any county with more than one hundred twenty 237
thousand but fewer than one hundred fifty thousand 238
inhabitants; 239
(kkk) Any county with more than fifty thousand but 240
fewer than sixty thousand inhabitants and with a county seat 241
with more than ten thousand but fewer than twelve thousand 242
six hundred inhabitants; 243
(lll) Any county with more than nine thousand nine 244
hundred but fewer than eleven thousand inhabitants and with 245
a county seat with more than one thousand but fewer than one 246
thousand five hundred inhabitants; 247
SB 1517 112
(mmm) Any county with more than eighty thousand but 248
fewer than one hundred thousand inhabitants and with a 249
county seat with more than thirteen thousand but fewer than 250
seventeen thousand inhabitants; 251
(nnn) Any county with more than eight thousand nine 252
hundred but fewer than nine thousand nine hundred 253
inhabitants and with a county seat with more than one 254
thousand but fewer than two thousand inhabitants; 255
(ooo) Any county with more than twelve thousand five 256
hundred but fewer than fourteen thousand inhabitants and 257
with a county seat with more than four thousand but fewer 258
than five thousand inhabitants; 259
(ppp) Any county with more than seventeen thousand six 260
hundred but fewer than nineteen thousand inhabitants and 261
with a county seat with more than eight thousand but fewer 262
than ten thousand inhabitants; 263
(qqq) Any county with more than six thousand but fewer 264
than seven thousand inhabitants and with a county seat with 265
fewer than three hundred inhabitants; 266
(rrr) Any county with more than thirty-five thousand 267
but fewer than forty thousand inhabitants and with a county 268
seat with more than five hundred but fewer than two thousand 269
inhabitants; 270
(sss) Any county with more than fifteen thousand seven 271
hundred but fewer than seventeen thousand six hundred 272
inhabitants and with a county seat with more than four 273
thousand two hundred ten but fewer than six thousand 274
inhabitants; 275
(ttt) Any county with more than forty thousand but 276
fewer than fifty thousand inhabitants and with a county seat 277
with more than ten thousand but fewer than fourteen thousand 278
inhabitants; 279
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(uuu) Any county with more than fifty thousand but 280
fewer than sixty thousand inhabitants and with a county seat 281
with more than twelve thousand six hundred but fewer than 282
fifteen thousand inhabitants; 283
(vvv) Any county with more than eleven thousand but 284
fewer than twelve thousand five hundred inhabitants and with 285
a county seat with more than two thousand but fewer than two 286
thousand eight hundred fifty inhabitants; 287
(www) Any county with more than fifteen thousand seven 288
hundred but fewer than seventeen thousand six hundred 289
inhabitants and with a county seat with more than three 290
thousand six hundred but fewer than four thousand two 291
hundred ten inhabitants; 292
(3) "Eligible credit amount", the difference between 293
an eligible taxpayer's real property tax liability on such 294
taxpayer's homestead for a given tax year, minus the real 295
property tax liability on such homestead in the eligible 296
taxpayer's initial credit year, provided that, for five 297
percent counties, the real property tax liability on an 298
eligible taxpayer's homestead as determined in the 299
taxpayer's initial credit year may be increased by no more 300
than five percent per year or the percent increase in the 301
Consumer Price Index for All Urban Consumers, as published 302
by the Bureau of Labor Statistics, whichever is [greater] 303
lower, and for zero percent counties, the real property tax 304
liability on an eligible taxpayer's homestead shall not be 305
increased above the liability incurred during the initial 306
credit year. For all counties, an eligible taxpayer's real 307
property tax liability shall be increased to reflect any 308
increase in tax liability derived from any new property tax 309
levy or an increase in an existing property tax levy 310
approved by the voters subsequent to an eligible taxpayer's 311
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initial credit year, provided that, for five percent 312
counties, such increase shall not be considered for the 313
purposes of calculating the allowable increase in an 314
eligible taxpayer's real property tax liability as provided 315
in this subdivision; 316
(4) "Eligible taxpayer", a Missouri resident who: 317
(a) Is an owner of record of a homestead or has a 318
legal or equitable interest in such property as evidenced by 319
a written instrument; and 320
(b) Is liable for the payment of real property taxes 321
on such homestead; 322
(5) "Homestead", real property actually occupied by an 323
eligible taxpayer as the primary residence. An eligible 324
taxpayer shall not claim more than one primary residence; 325
(6) "Initial credit year", the 2024 tax year. 326
If in any tax year subsequent to the eligible taxpayer's 327
initial credit year the eligible taxpayer's real property 328
tax liability is lower than such liability in the initial 329
credit year, such tax year shall be considered the eligible 330
taxpayer's initial credit year for all subsequent tax years; 331
(7) "Zero percent county": 332
(a) Any county with more than one hundred thousand but 333
fewer than one hundred twenty thousand inhabitants and with 334
a county seat with more than nine thousand but fewer than 335
eleven thousand inhabitants; 336
(b) Any county with more than fifty thousand but fewer 337
than sixty thousand inhabitants and with a county seat with 338
more than seventeen thousand but fewer than twenty-one 339
thousand inhabitants; 340
(c) Any county with more than one hundred thousand but 341
fewer than one hundred twenty thousand inhabitants and with 342
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a county seat with more than twelve thousand but fewer than 343
fourteen thousand inhabitants; 344
(d) Any county with more than fourteen thousand but 345
fewer than fifteen thousand seven hundred inhabitants and 346
with a county seat with more than two thousand but fewer 347
than three thousand inhabitants; 348
(e) Any county with more than twelve thousand five 349
hundred but fewer than fourteen thousand inhabitants and 350
with a county seat with more than one thousand but fewer 351
than two thousand inhabitants; 352
(f) Any county with more than thirty-five thousand but 353
fewer than forty thousand inhabitants and with a county seat 354
with more than eight thousand but fewer than ten thousand 355
inhabitants; 356
(g) Any county with more than two hundred thousand but 357
fewer than two hundred thirty thousand inhabitants; 358
(h) Any county with more than eleven thousand but 359
fewer than twelve thousand five hundred inhabitants and with 360
a county seat with more than two thousand eight hundred 361
fifty but fewer than four thousand inhabitants; 362
(i) Any county with more than thirty-five thousand but 363
fewer than forty thousand inhabitants and with a county seat 364
with more than ten thousand but fewer than fourteen thousand 365
inhabitants; 366
(j) Any county with more than eight thousand but fewer 367
than eight thousand nine hundred inhabitants and with a 368
county seat with more than seven hundred thirty but fewer 369
than eight hundred inhabitants; 370
(k) Any county with more than seven thousand but fewer 371
than eight thousand inhabitants and with a county seat with 372
more than four hundred eighty but fewer than one thousand 373
inhabitants; 374
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(l) Any county with more than thirty thousand but 375
fewer than thirty-five thousand inhabitants and with a 376
county seat with more than two hundred but fewer than nine 377
hundred inhabitants; 378
(m) Any county with more than fifty thousand but fewer 379
than sixty thousand inhabitants and with a county seat with 380
more than one thousand but fewer than four thousand 381
inhabitants; 382
(n) Any county with more than twenty-two thousand but 383
fewer than twenty-five thousand inhabitants and with a 384
county seat with more than one thousand nine hundred but 385
fewer than two thousand three hundred inhabitants; 386
(o) Any county with more than thirty thousand but 387
fewer than thirty-five thousand inhabitants and with a 388
county seat with more than two thousand but fewer than three 389
thousand eight hundred inhabitants; 390
(p) Any county with more than eighty thousand but 391
fewer than one hundred thousand inhabitants and with a 392
county seat with more than twenty thousand but fewer than 393
twenty-five thousand inhabitants; 394
(q) Any county with more than thirty-five thousand but 395
fewer than forty thousand inhabitants and with a county seat 396
with more than two thousand but fewer than five thousand 397
inhabitants; 398
(r) Any county with more than twenty-two thousand but 399
fewer than twenty-five thousand inhabitants and with a 400
county seat with more than five hundred but fewer than nine 401
hundred inhabitants; 402
(s) Any county with more than four hundred thousand 403
but fewer than five hundred thousand inhabitants; 404
(t) Any county with more than eleven thousand but 405
fewer than twelve thousand five hundred inhabitants and with 406
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a county seat with more than four thousand but fewer than 407
five thousand inhabitants; 408
(u) Any county with more than seven thousand but fewer 409
than eight thousand inhabitants and with a county seat with 410
more than one thousand but fewer than two thousand 411
inhabitants; 412
(v) Any county with more than thirty-five thousand but 413
fewer than forty thousand inhabitants and with a county seat 414
with more than five thousand but fewer than eight thousand 415
inhabitants. 416
2. By no later than the municipal election in April 417
2026, a county shall place on the ballot a question of 418
whether to grant a property tax credit pursuant to this 419
section to eligible taxpayers residing in such county in an 420
amount equal to the taxpayer's eligible credit amount. If a 421
majority of the votes cast on the proposal by the qualified 422
voters voting thereon are in favor of the proposal, then the 423
credit shall be in effect and the county shall grant such 424
property tax credit to eligible taxpayers residing in such 425
county in an amount equal to the taxpayer's eligible credit 426
amount. 427
3. (1) A county granting a credit pursuant to this 428
section shall apply such credit when calculating the 429
eligible taxpayer's property tax liability for the tax 430
year. The amount of the credit shall be noted on the 431
statement of tax due sent to the eligible taxpayer by the 432
county collector. The county governing body may adopt 433
reasonable procedures in order to carry out the purposes and 434
intent of this section, provided that the county shall not 435
adopt any procedure that limits the definition or scope of 436
eligible credit amount or eligible taxpayer as defined in 437
this section. 438
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(2) If an eligible taxpayer makes new construction and 439
improvements to such eligible taxpayer's homestead, the real 440
property tax liability for the taxpayer's initial credit 441
year shall be increased to reflect the real property tax 442
liability attributable to such new construction and 443
improvements. 444
(3) If an eligible taxpayer's homestead is annexed 445
into a taxing jurisdiction to which such eligible taxpayer 446
did not owe real property tax in the eligible taxpayer's 447
initial credit year, then the real property tax liability 448
for the taxpayer's initial credit year shall be increased to 449
reflect the real property tax liability owed to the annexing 450
taxing jurisdiction. 451
4. For the purposes of calculating property tax levies 452
pursuant to section 137.073, the total amount of credits 453
authorized by a county pursuant to this section shall be 454
considered tax revenue, as such term is defined in section 455
137.073, actually received. 456
5. A county granting a tax credit pursuant to this 457
section shall notify each political subdivision within such 458
county of the total credit amount applicable to such 459
political subdivision by no later than November thirtieth of 460
each year. 461
6. No taxpayer shall be authorized to claim a property 462
tax credit pursuant to this section and section 137.1050 for 463
the same homestead. 464
139.035. 1. As used in this section, the following 1
terms mean: 2
(1) "Motor vehicle", the same meaning as such term is 3
defined under section 301.010; 4
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(2) "Taxing entity", any county or city not within a 5
county within this state that levies and collects personal 6
property taxes on motor vehicles; 7
(3) "Taxpayer", an individual or a business entity 8
subject to personal property tax on the totaled motor 9
vehicle; 10
(4) "Totaled motor vehicle", a motor vehicle 11
considered to be a total loss due to damage that is so 12
severe that it cannot be repaired safely, the total cost of 13
repair or salvage equals or exceeds the vehicle's actual 14
cash value, or a finding by an insurance company declaring 15
the motor vehicle to be a total loss. The term "totaled 16
motor vehicle" includes motorcycles owned by individual 17
taxpayers and motor vehicles primarily for business use, as 18
such term is defined under section 301.010, owned by a 19
business taxpayer; 20
(5) "Totaled motor vehicle personal property tax 21
proration program", a program established under the 22
provisions of this section. 23
2. Any taxing entity may establish a totaled motor 24
vehicle personal property tax proration program in 25
accordance with this section that allows a taxpayer 26
qualifying under the provisions of this section and any 27
additional requirements established by the taxing entity to 28
receive a prorated property tax credit during the tax year 29
to reduce the total personal property tax owed on a totaled 30
motor vehicle and to be claimed against the amount of 31
personal property tax due and owing at the end of the same 32
tax year by such taxpayer. 33
3. The prorated property tax credit amount shall apply 34
to the total of all personal property taxes due and owing on 35
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the totaled motor vehicle, and shall reduce all taxes by an 36
equally distributed pro rata amount. 37
4. The prorated property tax credit, which shall be 38
prorated on a monthly basis, is to be determined by a ratio, 39
the numerator of which shall be the number of full months 40
from the date of disposition of the totaled motor vehicle 41
continuing through the close of the tax year, and the 42
denominator of which shall be twelve. The prorated property 43
tax credit is nonrefundable but may reduce a taxpayer's 44
liability down to zero. 45
5. A taxpayer may apply for such program if: 46
(1) Such taxpayer's totaled motor vehicle was owned, 47
registered, and titled under the taxpayer's name, or in the 48
case of a business taxpayer, the name of the business, 49
authorized agent, or other verifiable entity associated with 50
the business taxpayer, as of January first of the tax year 51
in which the motor vehicle was totaled and at the time of 52
the incident that totaled the taxpayer's motor vehicle in 53
the same tax year; 54
(2) The totaled motor vehicle was included on the 55
local taxing entity's tax roll for the tax year in which the 56
motor vehicle was totaled and such taxpayer is liable for 57
the payment of personal property taxes on the totaled motor 58
vehicle for such tax year; 59
(3) Such taxpayer was, as of the date of application, 60
up-to-date on all state and local taxes and fees owed on 61
such totaled motor vehicle; and 62
(4) As of the date of application for participation in 63
the program, the title on the totaled motor vehicle has been 64
transferred to the insurance company or other entity due to 65
the totaled nature of the vehicle and is no longer titled or 66
registered to the taxpayer nor in the taxpayer's possession. 67
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6. If a taxpayer participating in a program 68
established under this section purchases a replacement 69
vehicle during the same tax year that the taxpayer's motor 70
vehicle was totaled and the taxpayer received a prorated 71
property tax credit for such totaled motor vehicle, such 72
replacement vehicle shall not be included in the tax rolls 73
for that tax year to offset the property tax liability. 74
Taxation of such replacement vehicle shall follow the 75
statutory assessment standards as provided by general law 76
and the applicable taxing entity if such replacement vehicle 77
is owned by such taxpayer as of January first of the 78
following tax year. 79
7. If a taxpayer participating in a program 80
established under this section repurchases the same totaled 81
motor vehicle from the insurance company or other entity by 82
way of a salvage certificate of title, as that term is 83
defined in section 301.217, and the taxpayer operates or 84
maintains the salvaged motor vehicle in the taxpayer's 85
possession, taxation of such salvaged motor vehicle shall 86
follow the statutory assessment standards as provided by 87
general law. Such salvaged motor vehicle shall not benefit 88
from the prorated property tax credit established in this 89
section. 90
8. A totaled motor vehicle personal property tax 91
proration program shall be created upon the adoption of an 92
ordinance by the governing body of such taxing entity. Such 93
ordinance shall be in accordance with the provisions of this 94
section and shall include, but not be limited to, the 95
following: 96
(1) Procedures and deadlines for application and 97
participation in such program and any required documentation 98
to sufficiently prove eligibility necessary for such 99
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program, such as documents ascertaining proof of the totaled 100
motor vehicle's total loss value, copies of valuation 101
reports, insurance total loss documentation or total loss 102
letter, verification of the transfer of title of the totaled 103
motor vehicle, signed copy of title, certified letter of 104
transfer, or other such documentation necessary to 105
substantiate the taxpayer's eligibility; 106
(2) Procedures for verification and record keeping of 107
the prorated property tax credit amount and the total amount 108
by which the personal property tax owed has been modified 109
for each taxpayer participating in the program; 110
(3) Creation of a form for taxpayers participating in 111
the program that may be submitted in person, by mail, or 112
electronically on a taxing entity's website; 113
(4) Procedures for the crediting of the amount of a 114
taxpayer's prorated property tax credit toward such 115
taxpayer's personal property taxes; and 116
(5) Any other provisions that such taxing entity deems 117
reasonable and necessary for the implementation and 118
operation of such program. 119
9. A taxing entity may by ordinance promulgate rules, 120
establish procedures, and provide additional standards of 121
eligibility for a program adopted under this section. 122
10. Any taxing entity that establishes a totaled motor 123
vehicle personal property tax proration program under the 124
provisions of this section shall make information regarding 125
such program available to the taxpayers of the taxing entity. 126
11. Participation in this program and proration of 127
personal property taxes received under such program by any 128
qualified taxpayer as a prorated property tax credit toward 129
any portion of such taxpayer's personal property taxes shall 130
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not affect the taxpayer's right to protest the amount of 131
such tax payments under applicable provisions of law. 132
139.053. 1. The governing body of any county[, 1
excluding township counties,] may by ordinance or order 2
provide for the payment of all or any part of current real 3
and personal property taxes which are owed, at the option of 4
the taxpayer, on an annual, semiannual or quarterly basis at 5
such times as determined by such governing body. 6
2. The ordinance shall provide the method by which the 7
amount of property taxes owed for the current tax year in 8
which the payments are to be made shall be estimated. The 9
collector shall submit to the governing body the procedures 10
by which taxes will be collected pursuant to the ordinance 11
or order. The estimate shall be based on the previous tax 12
year's liability. A taxpayer's payment schedule shall be 13
based on the estimate divided by the number of pay periods 14
in which payments are to be made. The taxpayer shall at the 15
end of the tax year pay any amounts owed in excess of the 16
estimate for such year. The county shall at the end of the 17
tax year refund to the taxpayer any amounts paid in excess 18
of the property tax owed for such year. No interest shall 19
be paid by the county on excess amounts owed to the 20
taxpayer. Any refund paid the taxpayer pursuant to this 21
subsection shall be an amount paid by the county only once 22
in a calendar year. 23
3. If a taxpayer fails to make an installment payment 24
of a portion of the real or personal property taxes owed to 25
the county, then such county may charge the taxpayer 26
interest on the amount of property taxes still owed for that 27
year. 28
4. Any governing body enacting the ordinance or order 29
specified in this section shall first agree to provide the 30
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county collector with reasonable and necessary funds to 31
implement the ordinance or order. 32
5. Subsection 1 of this section shall not apply to 33
payment for real property taxes by financial institutions, 34
as defined in section 381.410, who pay tax obligations which 35
they service from escrow accounts, as defined in Title 24, 36
Part 3500, Section 17, Code of Federal Regulation, as 37
amended. 38
162.441. 1. If any school district desires to be 1
attached to a community college district organized under 2
sections 178.770 to 178.890 or to one or more adjacent seven- 3
director school districts for school purposes, upon the 4
receipt of a petition setting forth such fact, signed either 5
by voters of the district equal in number to ten percent of 6
those voting in the last school election at which school 7
board members were elected or by a majority of the voters of 8
the district, whichever is the lesser, the school board of 9
the district desiring to be so attached shall submit the 10
question to the voters [at a November election] as provided 11
in subsection 1 of section 115.706. 12
2. As an alternative to the procedure in subsection 1 13
of this section, a seven-director district may, by a 14
majority vote of its board of education, propose a plan to 15
the voters of the district [at a November election] as 16
provided in subsection 1 of section 115.706 to attach the 17
district to one or more adjacent seven-director districts 18
and call an election upon the question of such plan. 19
3. As an alternative to the procedures in subsection 1 20
or 2 of this section, a community college district organized 21
under sections 178.770 to 178.890 may, by a majority vote of 22
its board of trustees, propose a plan to the voters of the 23
school district [at a November election] as provided in 24
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subsection 1 of section 115.706 to attach the school 25
district to the community college district, levy the tax 26
rate applicable to the community college district at the 27
time of the vote of the board of trustees, and call an 28
election upon the question of such plan. The community 29
college proposing the annexation shall appear at a public 30
meeting of the school district to which the annexation is 31
being proposed to present the annexation proposal. The 32
school board shall invite the community college to make this 33
presentation at a regularly scheduled meeting no more than 34
one hundred twenty days prior and no less than thirty days 35
prior to the election to present the annexation proposal. 36
The tax rate applicable to the community college district 37
shall not be levied as to the school district until the 38
proposal by the board of trustees of the community college 39
district has been approved by a majority vote of the voters 40
of the school district at the election called for that 41
purpose. The community college district shall be 42
responsible for the costs associated with the election. 43
4. A plat of the proposed changes to all affected 44
districts shall be published and posted with the notice of 45
election. 46
5. The question shall be submitted [in substantially 47
the following form:] as provided in section 115.706. 48
[Shall the ______ school district become a part 49
of and be annexed to the ______ community 50
college district effective the ______ day of 51
______, ______? If this proposition is approved, 52
the overall tax levy in the school district will 53
increase by the community college tax levy of 54
$_____ per $100 of assessed valuation and all 55
residents of the school district will be 56
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eligible for reduced community college tuition 57
at the in-district rate.] 58
6. If a majority of the votes cast in the district 59
proposing annexation favor annexation, the secretary shall 60
certify the fact, with a copy of the record, to the board of 61
the district and to the boards of the districts to which 62
annexation is proposed; whereupon the boards of the seven- 63
director districts to which annexation is proposed shall 64
meet to consider the advisability of receiving the district 65
or a portion thereof, and if a majority of all the members 66
of each board favor annexation, the boundary lines of the 67
seven-director school districts from the effective date 68
shall be changed to include the district, and the board 69
shall immediately notify the secretary of the district which 70
has been annexed of its action. 71
7. Upon the effective date of the annexation, all 72
indebtedness, property and money on hand belonging thereto 73
shall immediately pass to the seven-director school 74
district. If the district is annexed to more than one 75
district, the provisions of sections 162.031 and 162.041 76
shall apply. 77
162.840. The question shall be submitted [in 1
substantially the following form:] as provided in section 2
115.706. 3
[Shall there be organized a special school 4
district comprising the school districts of 5
______ (described by school district name and/or 6
number), state of Missouri, for vocational 7
education and for the education and training of 8
handicapped and severely handicapped children, 9
embracing the entire area of these school 10
districts, having the power to impose a property 11
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tax not to exceed the annual rate of twenty-five 12
cents on each hundred dollars assessed 13
valuation, and any additional tax that is 14
approved hereafter by vote thereon, and to be 15
known as "The Special School District of 16
______," as prayed for by a petition filed with 17
state board of education on the ______ day of 18
______, 20______?] 19
163.021. 1. A school district shall receive state aid 1
for its education program only if it: 2
(1) Provides for at least a minimum school term as 3
provided in section 171.031. When the aggregate hours lost 4
in a term due to inclement weather decreases the total hours 5
of the school term below the required minimum number of 6
hours by more than twelve hours for all-day students or six 7
hours for one-half-day kindergarten students, all such hours 8
below the minimum must be made up as provided in section 9
171.033; 10
(2) Maintains adequate and accurate records of 11
attendance, personnel and finances, as required by the state 12
board of education, which shall include the preparation of a 13
financial statement which shall be submitted to the state 14
board of education the same as required by the provisions of 15
section 165.111 for districts; 16
(3) Levies an operating levy for school purposes of 17
not less than one dollar and twenty-five cents after all 18
adjustments and reductions on each one hundred dollars 19
assessed valuation of the district; and 20
(4) Computes average daily attendance as defined in 21
subdivision (2) of section 163.011 as modified by section 22
171.031. Whenever there has existed within the district an 23
infectious disease, contagion, epidemic, plague or similar 24
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condition whereby the school attendance is substantially 25
reduced for an extended period in any school year, the 26
apportionment of school funds and all other distribution of 27
school moneys shall be made on the basis of the school year 28
next preceding the year in which such condition existed. 29
2. (1) For the 2006-07 school year and thereafter, no 30
school district shall receive more state aid, as calculated 31
under subsections 1 and 2 of section 163.031, for its 32
education program, exclusive of categorical add-ons, than it 33
received per weighted average daily attendance for the 34
school year 2005-06 from the foundation formula, line 14, 35
gifted, remedial reading, exceptional pupil aid, fair share, 36
and free textbook payment amounts, unless it has an 37
operating levy for school purposes, as determined pursuant 38
to section 163.011, of not less than: 39
(a) For school years ending on or before June 30, 40
2026, two dollars and seventy-five cents after all 41
adjustments and reductions; and 42
(b) For the 2026-27 school year and all subsequent 43
school years, one dollar and fifty cents after all 44
adjustments and reductions. 45
(2) Any district which is required, pursuant to 46
Article X, Section 22 of the Missouri Constitution, to 47
reduce its operating levy below the minimum tax rate 48
otherwise required under this subsection shall not be 49
construed to be in violation of this subsection for making 50
such tax rate reduction. 51
(3) Pursuant to Section 10(c) of Article X of the 52
state constitution, a school district may levy the operating 53
levy for school purposes required by this subsection less 54
all adjustments required pursuant to Article X, Section 22 55
of the Missouri Constitution if such rate does not exceed 56
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the highest tax rate in effect subsequent to the 1980 tax 57
year. 58
(4) Nothing in this section shall be construed to mean 59
that a school district is guaranteed to receive an amount 60
not less than the amount the school district received per 61
eligible pupil for the school year 1990-91. 62
(5) The provisions of this subsection shall not apply 63
to any school district located in a county of the second 64
classification which has a nuclear power plant located in 65
such district or to any school district located in a county 66
of the third classification which has an electric power 67
generation unit with a rated generating capacity of more 68
than one hundred fifty megawatts which is owned or operated 69
or both by a rural electric cooperative except that such 70
school districts may levy for current school purposes and 71
capital projects an operating levy not to exceed two dollars 72
and seventy-five cents less all adjustments required 73
pursuant to Article X, Section 22 of the Missouri 74
Constitution. 75
3. No school district shall receive more state aid, as 76
calculated in section 163.031, for its education program, 77
exclusive of categorical add-ons, than it received per 78
eligible pupil for the school year 1993-94, if the state 79
board of education determines that the district was not in 80
compliance in the preceding school year with the 81
requirements of section 163.172, until such time as the 82
board determines that the district is again in compliance 83
with the requirements of section 163.172. 84
4. No school district shall receive state aid, 85
pursuant to section 163.031, if such district was not in 86
compliance, during the preceding school year, with the 87
requirement, established pursuant to section 160.530 to 88
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allocate revenue to the professional development committee 89
of the district. 90
5. No school district shall receive more state aid, as 91
calculated in subsections 1 and 2 of section 163.031, for 92
its education program, exclusive of categorical add-ons, 93
than it received per weighted average daily attendance for 94
the school year 2005-06 from the foundation formula, line 95
14, gifted, remedial reading, exceptional pupil aid, fair 96
share, and free textbook payment amounts, if the district 97
did not comply in the preceding school year with the 98
requirements of subsection 5 of section 163.031. 99
6. Any school district that levies an operating levy 100
for school purposes that is less than the performance levy, 101
as such term is defined in section 163.011, shall provide 102
written notice to the department of elementary and secondary 103
education asserting that the district is providing an 104
adequate education to the students of such district. If a 105
school district asserts that it is not providing an adequate 106
education to its students, such inadequacy shall be deemed 107
to be a result of insufficient local effort. The provisions 108
of this subsection shall not apply to any special district 109
established under sections 162.815 to 162.940. 110
164.021. 1. Whenever it becomes necessary, in the 1
judgment of the school board of any school district in the 2
state, to increase the tax rate beyond the rate authorized 3
by the constitution for district purposes without voter 4
approval plus the last tax rate approved by the voters for 5
school purposes, or when voters of the district equal in 6
number to ten percent or more of the number of votes cast 7
for the member of the school board receiving the greatest 8
number of votes cast at the last school election in the 9
district wherein board members were elected, petition the 10
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board, in writing, for an increase in the tax rate, the 11
board shall determine the rate of taxation necessary to be 12
levied in excess of the existing rate and submit the 13
proposition as to whether the rate of taxation shall be 14
increased by the board to the voters of the district. The 15
proposal may be submitted [at an election] as provided in 16
section 115.706. 17
2. If the necessary majority of the voters voting 18
thereon, as required by Article X, Section 11(c), of the 19
Constitution, favor the proposed increase, the result of 20
vote, including the rate of taxation so voted, shall be 21
certified by the clerk of the district to the clerk of the 22
commission of the proper county or counties, who, on receipt 23
thereof, shall assess the amount so certified, effective as 24
of September twentieth next following, against all taxable 25
property of the school district as provided by law. In 26
metropolitan districts the certification shall be made by 27
the secretary of the board as required by law. 28
164.151. 1. The questions on bond issues in all 1
districts shall be submitted [in substantially the following 2
form:] as provided in section 115.706. 3
[Shall the ______ board of education borrow 4
money in the amount of ______ dollars for the 5
purpose of ______ and issue bonds for the 6
payment thereof resulting in an estimated 7
increase to the debt service property tax levy 8
of ______ (amount of estimated increase) per one 9
hundred dollars of assessed valuation? If this 10
proposition is approved, the adjusted debt 11
service levy of the school district is estimated 12
to increase from ______ (amount of current 13
school district levy) to ______ (estimated 14
SB 1517 132
adjusted debt service levy) per one hundred 15
dollars assessed valuation of real and personal 16
property.] 17
2. If the constitutionally required number of the 18
votes cast are for the loan, the board may, subject to the 19
restrictions of section 164.161, borrow money in the name of 20
the district, to the amount and for the purpose specified in 21
the notices aforesaid, and issue bonds of the district for 22
the payment thereof. 23
167.231. 1. Within all school districts except 1
metropolitan districts the board of education shall provide 2
transportation to and from school for all pupils living more 3
than three and one-half miles from school and may provide 4
transportation for all pupils. State aid for transportation 5
shall be paid as provided in section 163.161 only on the 6
basis of the cost of pupil transportation for those pupils 7
living one mile or more from school, including 8
transportation provided to and from publicly operated 9
university laboratory schools. The board of education may 10
provide transportation for pupils living less than one mile 11
from school at the expense of the district and may prescribe 12
reasonable rules and regulations as to eligibility of pupils 13
for transportation, and, notwithstanding any other provision 14
of law, no such district shall be subject to an 15
administrative penalty when the district demonstrates 16
pursuant to rule established by the state board of education 17
that such students are required to cross a state highway or 18
county arterial in the absence of sidewalks, traffic 19
signals, or a crossing guard and that no existing bus stop 20
location has been changed to permit a district to evade such 21
penalty. If no increase in the tax levy of the school 22
district is required to provide transportation for pupils 23
SB 1517 133
living less than one mile from the school, the board may 24
transport said pupils. If an increase in the tax levy of 25
the school district is required to provide transportation 26
for pupils living less than one mile from school, the board 27
shall submit the question at a public election. If a two- 28
thirds majority of the voters voting on the question at the 29
election are in favor of providing the transportation, the 30
board shall arrange and provide therefor. 31
2. The proposal and the ballots [may] shall be [in 32
substantially the following form:] submitted as provided in 33
section 115.706. 34
3. The board of education of any school district may 47
provide transportation to and from school for any public 48
school pupil not otherwise eligible for transportation under 49
the provisions of state law, and may prescribe reasonable 50
rules and regulations as to eligibility for transportation, 51
if the parents or guardian of the pupil agree in writing to 52
pay the actual cost of transporting the pupil. The minimum 53
charge would be the actual cost of transporting the pupil 54
35
36
37
38
39
40
41
[Shall the board of education of the ______ school
district provide transportation at the expense of
the district for pupils living less than one mile
from school and be authorized to levy an
additional tax of ______ cents on the one hundred
dollars assessed valuation to provide funds to pay
for such transportation service?
42 □ YES □ NO
43
44
45
46
(If you are in favor of the proposition (or
question), place an X in the box opposite "YES".
If you are opposed to the proposition (or
question), place an X in the box opposite "NO".)]
SB 1517 134
for ninety school days, which actual cost is to be 55
determined by the average per-pupil cost of transporting 56
children in the school district during the preceding school 57
year. The full actual cost shall be paid by the parent or 58
guardian of the pupil and shall not be paid out of any state 59
school aid funds or out of any other revenues of the school 60
district. The cost of transportation may be paid in 61
installments, and the board of education shall establish the 62
cost of the transportation and the time or times and method 63
of payment. 64
178.881. 1. The board of trustees of any public 1
community college district in this state may establish a 2
community college capital improvement subdistrict by its 3
order for the sole purpose of capital projects. The 4
boundaries of any capital improvement subdistrict 5
established pursuant to this section shall be within the 6
boundaries of the community college district. 7
2. In the event a capital improvement subdistrict is 8
so established, the board of trustees may propose an annual 9
rate of taxation for the sole purpose of capital projects, 10
within the limits of sections 178.770 to 178.891, which 11
proposal shall be submitted to a vote of the people within 12
the capital improvement subdistrict. 13
3. The question shall be submitted [in substantially 14
the following form:] as provided in section 115.706. 15
16
17
18
19
20
21
[Shall the board of trustees of ______ (name of
district) be authorized, for the purpose of ______
(name of capital project), to borrow money in the
amount of ______ dollars to be used in the capital
improvement subdistrict of ______ (name of capital
improvement subdistrict) for the purpose of ______
SB 1517 135
4. If a majority of the votes cast on the question are 25
for the tax as submitted, the tax shall be levied and 26
collected on property within the capital improvement 27
subdistrict in the same manner as other community college 28
district taxes. Such funds shall be used for capital 29
improvements in the community college capital improvement 30
subdistrict. 31
5. Where a tax has not been approved by the voters 32
within a five-year period from the establishment of a 33
community college capital improvement subdistrict, such 34
capital improvement subdistrict shall be dissolved by the 35
board of trustees. 36
182.010. 1. Whenever voters equal to five percent of 1
the total vote cast for governor at the last election in any 2
county, outside of the territory of all cities and towns in 3
the county which at the time of election as hereinafter 4
provided maintain and control free public and tax supported 5
libraries pursuant to other provisions of this chapter, 6
except as provided in section 182.030, shall petition the 7
county governing body in writing, asking that a county 8
library district of the county, outside of the territory of 9
all the aforesaid cities and towns, be established and be 10
known as "______ County library district", and asking that 11
an annual tax be levied for the purpose herein specified, 12
and specifying in their petition a rate of taxation, then 13
the county governing body, if it finds the petition was 14
signed by the requisite number of voters and verified in 15
22
23
(name of capital project) and issue bonds for
payment thereof?
24 □ YES □ NO]
SB 1517 136
accordance with the provisions of section 126.040, 16
pertaining to initiative petitions, shall enter of record a 17
brief recital of the petition, including a description of 18
the proposed county library district, and of its finding; 19
and shall order that the questions of the petition be 20
submitted to the voters of the proposed county library 21
district as provided in subsection 1 of section 115.706. 22
The order of the county governing body and the notice shall 23
specify the name of the county and the rate of taxation 24
mentioned in the petition. 25
2. The question shall be submitted [in substantially 26
the following form:] as provided in section 115.706. 27
[Shall there be established a ______ County 28
library district? 29
Shall there be a tax of ______ (insert amount) 30
on each one hundred dollars assessed valuation 31
for a county library?] 32
3. In case the boundary limits of any city or town 33
hereinabove mentioned are not the same as the boundary 34
limits of the school district of the city or town, and the 35
school district embraces territory outside the boundary 36
limits of the city or town and within the boundary limits of 37
the proposed county library district, then all voters, 38
otherwise qualified and residing in the school district, but 39
outside the limits of the city or town and within the limits 40
of the proposed county library district, shall be eligible 41
to vote on the proposition, and may cast a vote thereon at 42
the designated polling place within the county. The ballots 43
shall be certified to county governing body as provided in 44
section 179.020. 45
4. In case the proposed tax is sought as an increased 46
tax for the maintenance of a library already established 47
SB 1517 137
hereunder, over a lesser tax rate theretofore voted and 48
adopted, then such fact shall be recited in the petition and 49
the notice of the submission of the question. 50
5. The question shall be submitted [in substantially 51
the following form:] as provided in section 115.706. 52
[Shall there be a tax increase of ______ (insert 53
amount) over the present ______ tax for the county 54
library?] 55
6. If a majority of all the votes cast on the question 56
are for the tax as submitted, the tax specified in the 57
notice shall be levied and collected in the same manner as 58
other county library taxes as provided in section 182.020, 59
and shall be known as and become a part of the "County 60
Library Fund" to be administered as provided in section 61
182.020. 62
182.015. 1. In addition to the provisions of section 1
182.010, the county commission of any county of the state 2
may establish by its order a county library district without 3
a petition or submission to the voters as provided in 4
section 182.010, provided such district conforms otherwise 5
to the provisions of that section and does not include any 6
part of a regional library system established pursuant to 7
other provisions of this chapter. In the event a district 8
is so established, the county commission shall propose an 9
annual rate of taxation within the limitations prescribed by 10
section 182.010, which proposal shall be submitted to a vote 11
of the people in the same manner as though the district were 12
formed under the provisions of that section. 13
2. Where the county library district of any county is 14
not operating a library within such county, the county 15
commission may divide the county library district into 16
subdistricts. In the event the subdistricts are 17
SB 1517 138
established, the county commission shall propose an annual 18
rate of taxation, which proposal shall be submitted to a 19
vote of the people residing in the subdistrict in the same 20
manner as provided for in section 182.010. If a majority of 21
the votes cast on the question are for the tax as submitted, 22
the tax shall be levied and collected on property within the 23
subdistrict in the same manner as other county library taxes 24
are levied and collected pursuant to section 182.020. Such 25
funds shall be used to provide library services in the 26
subdistrict of the county library district. 27
3. Where a tax has not been approved by the voters 28
within a five-year period from the establishment of a 29
library district, such library district shall be dissolved. 30
4. (1) The boundaries of any subdistrict established 31
under this section in any county may be expanded as provided 32
in this subsection. Whenever not less than ten percent of 33
registered voters residing in an area in such county 34
adjacent to an existing subdistrict desire to be annexed 35
into the subdistrict, such registered voters shall file a 36
petition with the governing body of the county requesting, 37
subject to the official approval of the existing county 38
library board, the expansion of the subdistrict. The 39
petition shall contain the following information: 40
(a) The name and residence of each petitioner; and 41
(b) A specific description of the proposed subdistrict 42
boundaries, including a map illustrating the boundaries. 43
(2) Upon the filing of a petition under this 44
subsection, subject to the official approval of the existing 45
county library board, the governing body of the county may, 46
by resolution, approve the expansion of the subdistrict. 47
Any resolution to expand such subdistrict adopted by the 48
SB 1517 139
governing body of the county shall contain the following 49
information: 50
(a) A description of the proposed boundaries of the 51
subdistrict; 52
(b) The time and place of a hearing to be held to 53
consider expansion of the subdistrict; and 54
(c) The rate of tax to be imposed in the area of 55
expansion and voted on within the proposed subdistrict, if 56
any. 57
Following the hearing required in this subsection, if the 58
existing library board approves the expansion, and if the 59
governing body of the county determines that expansion is in 60
the best interest of the current subdistrict, then the 61
governing body may, by order or ordinance, provide for the 62
expansion of the subdistrict and for any imposition of the 63
existing subdistrict tax rate within the area of expansion. 64
The order or ordinance shall not become effective unless the 65
governing body of the county submits to the voters residing 66
within the proposed subdistrict, at a [state] general[, 67
primary, or special] election, a proposal to authorize the 68
governing body of the county to expand the boundaries of the 69
subdistrict and, if necessary, to impose the existing 70
subdistrict tax rate within the area of expansion. If a 71
majority of the votes cast on the question by the qualified 72
voters voting thereon and residing in the existing 73
subdistrict and a majority of the votes cast on the question 74
by the qualified voters voting thereon and residing in the 75
area proposed to be annexed into the subdistrict are in 76
favor of the question, then the expansion of the subdistrict 77
and the imposition of the tax within the area of expansion 78
shall become effective on the first day of the second 79
SB 1517 140
calendar quarter immediately following the vote. If a 80
majority of the votes cast on the question by the qualified 81
voters voting thereon in either the existing subdistrict or 82
in the area proposed to be annexed into the subdistrict are 83
opposed to the question, then the expansion of the 84
subdistrict and the imposition of the tax shall not become 85
effective unless and until the question is resubmitted under 86
this subsection to the qualified voters and such question is 87
approved by the required majorities of the qualified voters 88
voting on the question under this subsection. 89
(3) The governing body of any county that has expanded 90
subdistrict boundaries or imposed a tax increase authorized 91
in this subsection may submit the question of repeal of the 92
expansion of boundaries and the accompanying imposition of 93
the tax in the area of expansion to the voters of the 94
subdistrict on [any date available for elections for the 95
county] a general election day. If a majority of the votes 96
cast on the question by the qualified voters voting thereon 97
are in favor of repeal, that repeal shall become effective 98
on December thirty-first of the calendar year in which such 99
repeal was approved. If a majority of the votes cast on the 100
question by the qualified voters voting thereon are opposed 101
to the repeal, then the expansion of boundaries and the 102
imposition of the tax as authorized in this subsection shall 103
remain effective until the question is resubmitted under 104
this subsection to the qualified voters and the repeal is 105
approved by a majority of the qualified voters voting on the 106
question. 107
(4) Whenever the governing body of any county that has 108
expanded subdistrict boundaries or imposed a tax as 109
authorized in this subsection receives a petition, signed by 110
ten percent of the registered voters of the library 111
SB 1517 141
subdistrict, calling for an election to repeal the expansion 112
of boundaries and the accompanying imposition of the tax in 113
the area of expansion under this subsection, the governing 114
body shall submit to the voters of the subdistrict on a 115
general election day a proposal to repeal the expansion and 116
the accompanying imposition of the tax. If a majority of 117
the votes cast on the question by the qualified voters 118
voting thereon are in favor of the repeal, the repeal shall 119
become effective on December thirty-first of the calendar 120
year in which such repeal was approved. If a majority of 121
the votes cast on the question by the qualified voters 122
voting thereon are opposed to the repeal, then the expansion 123
of boundaries and the imposition of the tax as authorized in 124
this subsection shall remain effective until the question is 125
resubmitted under this subsection to the qualified voters 126
and the repeal is approved by a majority of the qualified 127
voters voting on the question. 128
182.020. 1. If, from returns of the submission of the 1
question, the majority of all the votes cast are in favor of 2
establishing a county library district and for the tax for a 3
free county library, the county governing body shall enter 4
of record a brief recital of the returns and that there has 5
been established "______ county library district", and 6
thereafter such "______ county library district", shall be 7
considered established; and the tax specified in the notice, 8
subject to the provisions of this section, shall be levied 9
and collected, from year to year. 10
2. At least once in every month the county collector 11
in each county of the first and second classes, including 12
such counties having a charter form of government, shall pay 13
over to the treasurer of the county library district all 14
moneys received and collected by him to which the district 15
SB 1517 142
is entitled and take duplicate receipts from the treasurer, 16
one of which he shall file with the secretary of the county 17
library district and the other he shall file in his 18
settlement with the county governing body. The county 19
collector in the counties of the third and fourth classes 20
shall pay over to the county treasurer at least once in 21
every month all moneys received and collected by him which 22
are due the county library district and shall take duplicate 23
receipts therefor, one of which he shall file in his 24
settlement with the county governing body. The county 25
treasurer in such counties shall pay over to the treasurer 26
of the county library district, at least once in every 27
month, all moneys so received by him to which the district 28
is entitled. Upon payment he shall take duplicate receipts 29
from the treasurer of the county library district, one of 30
which he shall file with the secretary of the county library 31
district, and the other he shall file in his settlement with 32
the county governing body. 33
3. The tax may be reconsidered whenever the voters of 34
any county library district shall so determine by a majority 35
vote on such questions after petition, order, and notice of 36
the election and of the purpose thereof, first having been 37
made, filed, and given, as in the case of establishing such 38
county library district. At least five years must elapse 39
after the county library district has been established and a 40
tax therefor has been levied before a question to reconsider 41
the tax may be submitted under this subsection. 42
4. Whenever the county library board of trustees finds 43
it appropriate, it may order an election as provided in 44
subsection 1 of section 115.706 on the question of 45
increasing the tax established pursuant to subsection 2 of 46
section 182.010 or increased pursuant to subsection 5 of 47
SB 1517 143
section 182.010. Notice of the election shall be published 48
in the same manner as is notice of an election to establish 49
a county library district under section 182.010. The notice 50
and order shall each recite the amount of the proposed 51
increase. The question shall be submitted [in substantially 52
the following form:] as provided in section 115.706. 53
[Shall the ______ per hundred dollars assessed 54
valuation tax for the county library be 55
increased to ______ per hundred dollars assessed 56
valuation?] 57
If a majority of votes cast on the question are in favor of 58
the increase, then the increased tax shall be levied and 59
collected in the same manner as the tax was at its previous 60
lower rate. 61
5. As used in sections 182.010 to 182.120, the words 62
"county commission" or "county governing body" shall be 63
construed to mean the proper commission or official in any 64
county operating under a special charter. 65
182.030. Whenever voters equal to five percent of the 1
total vote cast for governor at the last election in an 2
existing municipal library district within the geographical 3
boundaries of a proposed or existing county library district 4
shall petition in writing the county commission to be 5
included in the proposed or existing county library 6
district, subject to the official approval of the existing 7
county library board, the voters of the municipal library 8
district shall be permitted to vote on the question for 9
establishing or joining the county library district, and on 10
the proposition for a tax levy for establishing and 11
maintaining a free county library as provided in section 12
115.706. If the question carries by a majority vote, the 13
SB 1517 144
municipal library district shall become a part of the county 14
library district at the beginning of the next fiscal year 15
and the property within the municipal library district shall 16
be liable to taxes levied for free county library purposes. 17
If a majority of voters in the existing municipal library 18
district oppose the county library district, the existing 19
municipal library district shall continue. 20
182.100. 1. Whenever, in any county library district 1
which has decided or shall hereafter decide to establish and 2
maintain a free county library under the provisions of 3
sections 182.010 to 182.120, the county library board of 4
trustees, by written resolution entered of record, deems it 5
necessary that free county library buildings be erected in 6
the county and voters equal to five percent of the total 7
vote cast for governor at the last election of any county 8
library district shall petition the county governing body in 9
writing asking that an annual tax be levied at and as an 10
increased rate of taxation for the library buildings and 11
specify in their petition a rate of taxation annually, and 12
not to be levied for more than ten years, on all taxable 13
property in such county library district, then the county 14
governing body, if it finds the petition was signed by the 15
requisite number of voters, shall enter of record a brief 16
recital of the petition, and of its finding, and shall order 17
that the question of the petition be submitted to the voters 18
of the county library district [at an election] as provided 19
in subsection 1 of section 115.706. The order and the 20
notice shall specify the rate of taxation mentioned in the 21
petition. 22
2. The question shall be submitted [in substantially 23
the following form:] as provided in section 115.706. 24
SB 1517 145
[Shall there be a tax of ______ (insert amount) 25
on each one hundred dollars assessed valuation 26
for the erection of a free county library 27
building?] 28
3. If the majority of the voters of the county library 29
district voting on the question vote in favor of the tax, 30
the tax specified in the notice shall be levied and 31
collected in like manner with other taxes of the county 32
library district, and shall be known as the "County Library 33
Building Fund", and shall be subject to the exclusive 34
control of the county library board of trustees. At least 35
once in every month the county collector in all counties of 36
the first and second classes, including such counties having 37
a charter form of government, shall pay over to the 38
treasurer of the county library district all money received 39
and collected by him for the fund and take duplicate 40
receipts from the treasurer, one of which he shall file with 41
the secretary of the county library district and the other 42
he shall file in his settlement with the county governing 43
body. The county collector in counties of the third and 44
fourth classes shall pay over to the county treasurer, at 45
least once in every month, all moneys received and collected 46
by him for the county library building fund and shall take 47
duplicate receipts therefor, one of which he shall file in 48
his settlement with the county governing body. The county 49
treasurer in such county shall pay over to the treasurer of 50
the county library district, at least once in every month, 51
all moneys so received by him for the fund; upon payment he 52
shall take duplicate receipts from the treasurer of the 53
county library district, one of which he shall file with the 54
secretary of the district, and the other he shall file in 55
the settlement with the county governing body. This fund 56
SB 1517 146
shall be used for expenses incident to the erection and 57
furnishing of the library building. The tax hereby provided 58
for the erection of free county library buildings in such 59
county shall be in addition to the tax levied for the 60
establishment and maintenance of such county library. 61
182.140. 1. Whenever voters equal to five percent of 1
the total vote cast for governor at the last election in any 2
city petition the mayor, common council or other proper 3
governing body in writing asking that an annual tax be 4
levied for the establishment and maintenance of a free 5
public library in the city, and specify in their petition a 6
rate of taxation on all the taxable property in the city, 7
the governing body shall direct that the question be 8
submitted to the voters of the city [at an election] as 9
provided in subsection 1 of section 115.706. The order of 10
the governing body and the notice shall specify the name of 11
the city and the rate of taxation mentioned in the petition. 12
2. The question shall be submitted [in substantially 13
the following form:] as provided in section 115.706. 14
[Shall there be a tax of ______ (insert amount) 15
on each one hundred dollars assessed valuation 16
for a public library?] 17
3. If, from returns of the election, the majority of 18
all the votes cast on the question are in favor of the tax, 19
the governing body shall enter of record a brief recital of 20
the returns and that there has been established a public 21
library and thereafter the free public library shall be 22
established, and shall be a body corporate, and known as 23
such. 24
4. The tax specified in the notice, subject to the 25
provisions of this section, shall be levied and collected, 26
from year to year, in like manner with other general taxes 27
SB 1517 147
of the city. The proceeds of the levy, together with all 28
interest accruing on same, with library fines, collections, 29
bequests and donations in money, shall be deposited in the 30
city library fund. At least once in every month the proper 31
city finance officer shall pay over to the treasurer of the 32
library district all moneys received and collected for the 33
city library fund, including interest on such moneys, and 34
shall take duplicate receipts from the treasurer, one of 35
which he shall file with the secretary of the library 36
district and the other of which he shall file in his 37
settlement with the city governing body. 38
5. In case the proposed tax is sought as an increased 39
tax for the maintenance of a free public library already 40
established over a lesser tax rate theretofore voted and 41
adopted, then such fact shall be recited in the petition and 42
the notice of the election or whenever the city library 43
board of trustees finds it appropriate it may order an 44
election as provided in subsection 1 of section 115.706 on 45
the question of increasing the tax established pursuant to 46
this section. Notice of the election shall be published in 47
the same manner as is notice of an election to establish a 48
city library district under this section. The notice and 49
order shall each recite the amount of the proposed increase. 50
6. The question shall be submitted [in substantially 51
the following form:] as provided in section 115.706. 52
[Shall there be a tax increase of ______ (insert 53
amount) over the present ______ tax for the public 54
library?] 55
7. If a majority of all the votes cast on the question 56
is for the tax submitted, the tax specified in the notice 57
shall be levied and collected in like manner with other 58
general taxes of the city, and shall be known as and become 59
SB 1517 148
a part of the "City Library Fund" and be administered as 60
provided in section 182.200. 61
8. The tax may be reconsidered whenever the voters of 62
the city determine by a majority vote given at an election. 63
9. Notwithstanding any other provisions of this 64
chapter to the contrary, any city may establish, operate and 65
maintain a free public library in accordance with the 66
provisions of this section if the city is located within the 67
boundaries of a county library district that has been 68
established, but has not levied and collected a library tax 69
pursuant to section 182.020 within a year of when the county 70
library district was first established. 71
10. The authority granted by this section shall be in 72
addition to those powers granted in section 94.400. 73
182.650. 1. Whenever a consolidated public library 1
district has been created it may levy a tax at a rate of not 2
less than twenty cents on the one hundred dollars of 3
assessed valuation of all taxable property in the districts 4
to be served by the consolidated public library district; 5
except that, any increase in the rate of taxation to be 6
assessed shall, on resolution adopted by the board of 7
trustees of the consolidated public library district, be 8
submitted to the county commission or county executive 9
officers of the counties included within the district, to be 10
submitted to the voters of the respective counties for 11
approval. 12
2. The county commissions or county executive 13
officers, after receipt of the resolution pursuant to the 14
provisions of this section, shall order that the proposed 15
increase in the rate of taxation be submitted to the voters 16
of the consolidated public library district [at an election] 17
as provided in subsection 1 of section 115.706. The order 18
SB 1517 149
of the commission and the notice shall specify the name of 19
the county and the rate of taxation mentioned in the 20
petition. 21
3. The question shall be submitted [in substantially 22
the following form:] as provided in section 115.706. 23
[Shall there be a ______ cent tax increase over 24
the ______ cent tax per hundred dollars assessed 25
valuation for the ______ consolidated public 26
library district?] 27
4. If a majority of all the votes cast on the question 28
shall be for the tax increase as submitted, the increased 29
tax specified in the notice shall be levied and collected in 30
like manner with other county taxes and shall be paid and 31
forwarded to the treasurer of the board of trustees of the 32
consolidated public library district by the county collector. 33
5. If a majority of the votes cast on the question 34
shall be against the tax rate as submitted, then the tax 35
rate shall remain at the previously existing levy. 36
6. Whenever in any consolidated public library 37
district which has decided to establish and maintain a free 38
library in any district served under the provisions of 39
sections 182.610 to 182.670, the consolidated public library 40
district board of trustees, by written resolution entered of 41
record, deems it necessary that free library buildings be 42
erected in the district, it shall notify the county 43
commission or chief executive in writing asking that an 44
annual tax be levied at and as an increased rate of taxation 45
for the library buildings and specify in its resolution an 46
additional rate of taxation of ______ cents on the hundred 47
dollars annually, and not to be levied for more than ten 48
years on all taxable property in such consolidated public 49
library district, then the county commission or county 50
SB 1517 150
executive officer shall enter of record a brief recital of 51
the resolution and shall order that the question be 52
submitted to the voters of the consolidated public library 53
district as provided in subsection 1 of section 115.706. 54
The order of the commission or county executive officer and 55
notice shall specify the rate of taxation mentioned in the 56
resolution. 57
7. The question shall be submitted [in substantially 58
the following form:] as provided in section 115.706. 59
[Shall there be a ______ cent tax for erection of 60
library buildings?] 61
8. If the majority of the voters of the county library 62
district voting on the question vote in favor of the tax, 63
the tax specified in the notice shall be levied and 64
collected in like manner with other taxes of the county, and 65
delivered to the treasurer of the board of trustees of the 66
consolidated public library district, and shall be subject 67
to the exclusive control of the consolidated public library 68
district board of trustees, and the fund shall be disbursed 69
by the consolidated public library district treasurer only 70
upon proper instrument of payment of the board, and be used 71
for expenses incident to the erection and furnishing of the 72
library buildings. The levy herein providing for the 73
erection of library buildings shall be in addition to the 74
tax levied for the establishment and maintenance of the 75
consolidated public library district. 76
182.655. 1. The board of trustees of the consolidated 1
public library district may provide for the purchase of 2
ground and for the erection of public library buildings, and 3
for the improvement of existing buildings, and for the 4
furnishing of said buildings and may provide for the payment 5
SB 1517 151
of the same by the issue of bonds or otherwise, subject to 6
the conditions and limitations set forth in this section. 7
2. No bonds shall be issued in an amount in excess of 8
the constitutional limitations of the value of taxable, 9
tangible property in the consolidated public library 10
district, as shown by the last completed assessment for 11
state and county purposes, nor shall such indebtedness be 12
incurred unless it has been approved by the vote of the 13
constitutionally required percentage of the voters of the 14
consolidated public library district voting on the question 15
[at a municipal election] as provided in subsection 1 of 16
section 115.706. The ballot for approval shall state in 17
boldfaced type the tax rate necessary to retire the bonds as 18
nearly accurate as may be and shall be submitted as provided 19
in section 115.706. 20
3. The boards of trustees shall provide for the 21
collection of an annual tax on all taxable, tangible 22
property in the consolidated public library district 23
sufficient to pay the interest and principal of the 24
indebtedness as they shall fall due and to retire the same 25
within twenty years from the date contracted. 26
4. If, upon the returns from the election, which shall 27
be certified to the board of trustees of the district, it 28
appears that the question to incur indebtedness has been 29
assented to by the constitutionally required percentage of 30
the voters voting on the question, the board of trustees 31
shall enter of record a brief recital of the returns and 32
shall declare that the consolidated public library district 33
board of trustees may issue bonds of the consolidated public 34
library district in a total amount not in excess of that 35
authorized by the voters. The board shall offer such bonds 36
at public sale and shall provide such method as it may deem 37
SB 1517 152
necessary for the advertisement of the sale of each issue of 38
said bonds before the same are sold. The bonds shall be 39
issued, payable to bearer and in denominations of not less 40
than one hundred dollars, or some multiple thereof, payable 41
in not more than twenty years from the date they bear, 42
bearing interest from date at a rate not exceeding the rate 43
allowable by law, payable semiannually, and with interest 44
coupons attached to conform to the face thereof. All bonds 45
shall be signed by the president of the board of trustees, 46
attested by the signature of the treasurer, and each bond 47
shall have impressed thereon the corporate seal of the 48
consolidated public library district. 49
182.715. 1. Whenever an urban public library district 1
is created pursuant to section 182.703, the vote for 2
creation of the urban public library district shall provide 3
that any levy for library purposes established pursuant to 4
section 137.030 shall be transferred to the urban public 5
library district and such urban public library district 6
shall be authorized to levy a tax at this established levy 7
rate. Any increase above this levy rate shall, on 8
resolution adopted by the board of trustees of the urban 9
public library district, be submitted to the voters of the 10
urban public library district for approval, in accordance 11
with the provisions of section 137.030 and in compliance 12
with section 115.706. 13
2. If a majority of all the votes cast on the question 14
shall be for the tax increase as submitted, the increased 15
tax specified in the notice shall be levied and collected in 16
like manner with other county taxes and shall be paid and 17
forwarded to the treasurer of the board of trustees of an 18
urban public library district by the county collector. 19
SB 1517 153
3. If a majority of the votes cast on the question 20
shall be against the tax rate as submitted, then the tax 21
rate shall remain at the previously existing levy. 22
4. Whenever in any urban public library district which 23
has decided to establish and maintain a free library in any 24
district served under the provisions of sections 182.701 to 25
182.723, the urban public library district board of 26
trustees, by written resolution entered of record, deems it 27
necessary that free library buildings be erected in the 28
district it shall notify the appropriate election 29
authorities that the question should be submitted to the 30
voters of the urban public library district. The resolution 31
and the notice shall specify the rate of taxation necessary. 32
5. The question shall be submitted [in substantially 33
the following form:] as provided in section 115.706. 34
[Shall there be a ______ cent tax for erection 35
of library buildings?] 36
6. If the majority of the voters of the urban public 37
library district voting on the question vote in favor of the 38
tax, the tax specified in the notice shall be levied and 39
collected in like manner with other taxes of the district, 40
and delivered to the treasurer of the board of trustees of 41
the urban public library district, and shall be subject to 42
the exclusive control of the urban public library district 43
board of trustees and the fund shall be disbursed by the 44
urban public library district treasurer only upon proper 45
instrument of payment of the board of trustees, and be used 46
for expenses incident to the erection and furnishing of the 47
library buildings. The levy herein providing for the 48
erection of library buildings shall be in addition to the 49
tax levied for the establishment and maintenance of the 50
urban public library district. 51
SB 1517 154
182.717. 1. The board of trustees of an urban public 1
library district may provide for the purchase of ground and 2
for the erection of public library buildings, and for the 3
improvement of existing buildings, and for the furnishing of 4
the buildings and may provide for the payment of the same by 5
the issue of bonds or otherwise, subject to the conditions 6
and limitations set forth in this section. 7
2. No bonds of the public library district shall be 8
issued in an amount in excess of the constitutional 9
limitations of the value of taxable, tangible property in an 10
urban public library district, as shown by the last 11
completed assessment for state and county purposes, nor 12
shall such indebtedness be incurred unless it has been 13
approved by the vote of the constitutionally required 14
percentage of the voters of an urban public library district 15
voting on the question [at an election] as provided in 16
subsection 1 of section 115.706. The ballot for approval 17
shall state in boldfaced type the tax rate necessary to 18
retire the bonds as nearly accurate as may be and shall be 19
submitted as provided in section 115.706. 20
3. The board of trustees shall provide for the 21
collection of an annual tax on all taxable, tangible 22
property in an urban public library district sufficient to 23
pay the interest and principal of the indebtedness as they 24
shall fall due and to retire the same within twenty years 25
from the date contracted. 26
4. If, upon the returns from the election, which shall 27
be certified to the board of trustees, it appears that the 28
question to incur indebtedness has been assented to by the 29
constitutionally required percentage of the voters voting on 30
the question, the board of trustees shall enter of record a 31
brief recital of the returns and shall declare that the 32
SB 1517 155
urban public library district board of trustees may issue 33
bonds of the urban public library district in a total amount 34
not in excess of that authorized by the voters. The board 35
of trustees shall offer such bonds at public sale and shall 36
provide such method as it may deem necessary for the 37
advertisement of the sale of each issue of said bonds before 38
the same are sold. The bonds shall be issued, payable to 39
bearer and in denominations of not less than one hundred 40
dollars, or some multiple thereof, payable in not more than 41
twenty years from the date they bear, bearing interest from 42
date at a rate not exceeding the rate allowable by law, 43
payable semiannually, and with interest coupons attached to 44
conform to the fact thereof. All bonds shall be signed by 45
the president of the board of trustees, attested by the 46
signature of the treasurer, and each bond shall have 47
impressed thereon the corporate seal of the urban public 48
library district. 49
184.350. 1. Whenever qualified voters representing 1
five percent of the votes cast at the last preceding 2
election for governor in any constitutional charter city not 3
located within a county and qualified voters representing 4
five percent of the votes cast at the last preceding 5
election for governor in a constitutional charter county 6
adjoining such city shall file verified petitions for the 7
establishment of a metropolitan zoological park and museum 8
district, comprising a zoological subdistrict, and art 9
museum subdistrict or a St. Louis Science Center subdistrict 10
with the respective election officials of such city and 11
county, respectively, requesting such election officials to 12
submit a proposition for the establishment of a metropolitan 13
zoological park and museum district comprised of a 14
zoological subdistrict, and art museum subdistrict and a St. 15
SB 1517 156
Louis Science Center subdistrict at the next general or 16
primary election for the election of state officers or 17
special election for the submission of such proposition, 18
such election officials shall communicate to their 19
corresponding counterparts and the chief executive officers 20
of the respective city and county the fact a verified 21
petition has been filed. At such time that both election 22
officials have received the verified petitions described 23
above, then such officials shall submit the above described 24
proposition or propositions to the qualified voters of such 25
city and county [at the next general or primary election for 26
the election of state officers or special election] as 27
provided in subsection 1 of section 115.706. Such election 28
officials shall give legal notice at least sixty days prior 29
to such general or primary election or special election in 30
at least two newspapers that such proposition or 31
propositions shall be submitted at the next general or 32
primary election or special election held for submission of 33
this proposition. 34
2. Such proposition shall be submitted [to the voters 35
in substantially the following form at such election:] as 36
provided in subsection 1 of section 115.706. 37
38
39
40
41
42
[Shall there be established a Metropolitan
Zoological Park and Museum District comprising the
City of ______ and the County of ______ which
district shall consist of all or any one of the
following subdistricts:
43
44
45
46
a. Zoological Subdistrict with a tax rate not in
excess of four cents on each $100 of assessed
valuation of all taxable property within the
district.
SB 1517 157
3. In the event that a majority of the voters voting 57
on such propositions in such city and the majority of voters 58
voting on such propositions in such county at said election 59
cast votes "FOR" one or more of the propositions, then the 60
district shall be deemed established and the tax rate, as 61
established by the board, for such subdistrict shall be 62
deemed in full force and effect as of the first day of the 63
year following the year of said election. The results of 64
the aforesaid election shall be certified by the election 65
officials of such city and county, respectively, to the 66
respective chief executive officers of such city and county 67
not less than thirty days after the day of election. In the 68
event one or more of the propositions shall fail to receive 69
a majority of the votes "FOR" in either the city or the 70
county, then such proposition shall not be resubmitted at 71
any election held within one year of the date of the 72
election the proposition was rejected. Any such 73
resubmissions of one or more of such propositions shall 74
substantially comply with the provisions of sections 184.350 75
to 184.384. 76
47 □ FOR □ AGAINST
48
49
50
b. Art Museum Subdistrict with a tax rate not in
excess of four cents on each $100 of assessed
valuation of taxable property within the district.
51 □ FOR □ AGAINST
52
53
54
55
c. St. Louis Science Center Subdistrict with a
tax rate not in excess of one cent on each $100 of
assessed valuation of taxable property within the
district.
56 □ FOR □ AGAINST]
SB 1517 158
4. All costs of the election shall be paid as provided 77
by sections 115.063 and 115.065. 78
184.351. 1. The board of directors of any 1
metropolitan zoological park and museum district, as 2
established pursuant to the provisions of sections 184.350 3
to 184.384, on behalf of the district may request the 4
election officials of any city and county containing all or 5
part of such district to submit a proposition to increase 6
the maximum tax rate for the St. Louis Science Center 7
subdistrict set in section 184.350, to the qualified voters 8
of such district at any general [or primary or special] 9
election. Such election officials shall give legal notice 10
as provided in chapter 115. 11
2. Such proposition shall be submitted [to the voters 12
in substantially the following form at such election:] as 13
provided in section 115.706. 14
3. In the event that a majority of the voters voting 29
on such proposition in such city and the majority of voters 30
15
16
17
18
19
20
21
22
23
24
25
26
27
[Shall the Zoological Park and Museum District of
the City of ______ and County of ______ be
authorized to increase the St. Louis Science
Center Subdistrict to a tax rate not in excess of
six cents on each $100 of assessed valuation of
taxable property within the district for the
purpose of operating, maintaining and otherwise
financially supporting the subdistrict? The tax
rate shall be set annually by the board based on
the budget submitted by the St. Louis Science
Center and approved by the board. This rate shall
replace the present tax rate of ______ cent for
the St. Louis Science Center Subdistrict.
28 □ YES □ NO]
SB 1517 159
voting on such proposition in such county at such election 31
cast votes "YES" for the proposition, then the tax rate for 32
such subdistrict shall be deemed in full force and effect as 33
of the first day of the second month following the 34
election. The results of the aforesaid election shall be 35
certified by the election officials of such city and county, 36
respectively, to the respective chief executive officers of 37
such city and county not less than thirty days after the day 38
on which such election was held. All costs of the election 39
shall be paid as provided by sections 115.063 and 115.065. 40
In the event the proposition shall fail to receive a 41
majority of the votes "YES" in either the city or the 42
county, then such proposition shall not be resubmitted at 43
any election held within one year of the date of the 44
election at which such proposition was rejected. 45
184.353. 1. (1) The board of directors of any 1
metropolitan zoological park and museum district, as 2
established according to the provisions of sections 184.350 3
to 184.384, on behalf of the district may request the 4
election officials of any city and county containing all or 5
part of such district to submit the following described 6
proposition to the qualified voters of such district [at any 7
general, primary or special election] as provided in 8
subsection 1 of section 115.706. Such election officials 9
shall give legal notice at least sixty days prior to such 10
[general, primary or special] election in at least two 11
newspapers that such proposition shall be submitted [at any 12
general, primary or special election held for submission of 13
the proposition] as provided in section 115.706. 14
(2) Such proposition shall be submitted [to the voters 15
in substantially the following form at such election:] as 16
provided in section 115.706. 17
SB 1517 160
(3) In the event that a majority of all the voters 26
voting on such proposition in such city and a majority of 27
voters voting on such proposition in such county cast "YES" 28
votes on the proposition, then the botanical garden 29
subdistrict shall be deemed established and the tax rate, as 30
established by the board for such subdistrict, shall be 31
deemed in full force and effect as of the first day of the 32
second month following the election. The results of the 33
election shall be certified by the election officials of 34
such city and county, respectively, to the respective chief 35
executive officers of such city and county not less than 36
thirty days after the day of the election. The cost of the 37
election shall be paid as provided by sections 115.063 and 38
115.065. In the event the proposition shall fail to receive 39
a majority of the "YES" votes in either the city or the 40
county, then the proposition shall not be resubmitted [at 41
any election held prior to] until the next general [or 42
primary] election [in such city or county in the following 43
year]. Any such resubmission shall subsequently comply with 44
the provisions of sections 184.350 to 184.384. 45
(4) If the botanical garden subdistrict shall be 46
established, then its commissioners, or any person with whom 47
its commissioners contract, may establish and charge fees 48
18
19
20
21
22
23
24
Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and County of ______
be authorized to provide for a Botanical Garden
Subdistrict and be authorized to provide the
Botanical Garden Subdistrict with a tax rate not in
excess of four cents on each $100 of assessed
valuation of taxable property within the district?
25 □ YES □ NO
SB 1517 161
for admission to the premises of the botanical garden 49
subdistrict, or to the premises of any person with whom its 50
commissioners contract, not to exceed one dollar for adults 51
and fifty cents for children under sixteen years of age. 52
Any increase in the fees shall be presented prior to 53
implementation for approval or disapproval to the board of 54
the metropolitan zoological park and museum district of 55
which the botanical garden subdistrict is a member. 56
2. (1) The board of directors of any metropolitan 57
zoological park and museum district, as established 58
according to the provisions of sections 184.350 to 184.384, 59
on behalf of the district may request the election officials 60
of any city and county containing all or part of such 61
district to submit the following described proposition to 62
the qualified voters of such district [at any general, 63
primary or special election] as provided in subsection 1 of 64
section 115.706. Such election officials shall give legal 65
notice at least sixty days prior to such [general, primary 66
or special] election in at least two newspapers that such 67
proposition shall be submitted [at any general, primary or 68
special election held for submission of the proposition] as 69
provided in section 115.706. 70
(2) Such proposition shall be submitted [to the voters 71
in substantially the following form at such election:] as 72
provided in section 115.706. 73
74
75
76
77
78
79
80
[Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and County of ______
be authorized to provide for a Transport Museum
Subdistrict and be authorized to provide the
Transport Museum Subdistrict with a tax rate not in
excess of four cents on each $100 of assessed
valuation of taxable property within the district?
SB 1517 162
(3) In the event that a majority of all the voters 82
voting on such proposition in such city and a majority of 83
voters voting on such proposition in such county cast "YES" 84
votes on the proposition, then the transport museum 85
subdistrict shall be deemed established and the tax rate, as 86
established by the board for such subdistrict, shall be 87
deemed in full force and effect as of the first day of the 88
second month following the election. The results of the 89
election shall be certified by the election officials of 90
such city and county, respectively, to the respective chief 91
executive officers of such city and county not less than 92
thirty days after the day of the election. The cost of the 93
election shall be paid as provided by sections 115.063 and 94
115.065. In the event the proposition shall fail to receive 95
a majority of the "YES" votes in either the city or the 96
county, then the proposition shall not be resubmitted [at 97
any election held prior to] until the next general [or 98
primary] election [in such city or county in the following 99
year]. Any such resubmission shall subsequently comply with 100
the provisions of sections 184.350 to 184.384. 101
(4) If the transport museum subdistrict shall be 102
established, then its commissioners, or any person with whom 103
its commissioners contract, may establish and charge fees 104
for admission to the premises of the transport museum 105
subdistrict, or to the premises of any person with whom its 106
commissioners contract, not to exceed one dollar for adults 107
and fifty cents for children under sixteen years of age. 108
Any increase in the fees shall be presented prior to 109
implementation for approval or disapproval to the board of 110
81 □ YES □ NO]
SB 1517 163
the metropolitan zoological park and museum district of 111
which the transport museum subdistrict is a member. 112
3. (1) The board of directors of any metropolitan 113
zoological park and museum district, as established 114
according to the provisions of sections 184.350 to 184.384, 115
on behalf of the district may request the election officials 116
of any city and county containing all or part of such 117
district to submit the following described proposition to 118
the qualified voters of such district [at any general, 119
primary or special election] as provided in subsection 1 of 120
section 115.706. Such election officials shall give legal 121
notice at least sixty days prior to such [general, primary 122
or special] election in at least two newspapers that such 123
proposition shall be submitted [at any general, primary or 124
special election held for submission of the proposition] as 125
provided in section 115.706. 126
(2) Such proposition shall be submitted [to the voters 127
in substantially the following form at such election:] as 128
provided in section 115.706. 129
(3) In the event that a majority of all the voters 139
voting on such proposition in such city and a majority of 140
voters voting on such proposition in such county cast "YES" 141
130
131
132
133
134
135
136
137
[Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and the County of
______ be authorized to provide for a Missouri
History Museum Subdistrict and be authorized to
provide the Missouri History Museum Subdistrict
with a tax rate not in excess of four cents on
each $100 of assessed valuation of taxable
property within the district?
138 □ YES □ NO]
SB 1517 164
votes on the proposition, then the Missouri history museum 142
subdistrict shall be deemed established and the tax rate, as 143
established by the board for such subdistrict, shall be 144
deemed in full force and effect as of the first day of the 145
second month following the election. The results of the 146
election shall be certified by the election officials of 147
such city and county, respectively, to the respective chief 148
executive officers of such city and county not less than 149
thirty days after the day of the election. The cost of the 150
election shall be paid as provided by sections 115.063 and 151
115.065. In the event the proposition shall fail to receive 152
a majority of the "YES" votes in either the city or the 153
county, then the proposition shall not be resubmitted [at 154
any election held prior to] until the next general [or 155
primary or special] election [in such city or county in the 156
following year]. Any such resubmission shall subsequently 157
comply with the provisions of sections 184.350 to 184.384. 158
4. (1) The board of directors of any metropolitan 159
zoological park and museum district, as established 160
according to the provisions of sections 184.350 to 184.354, 161
on behalf of the district may request the election officials 162
of any city and county containing all or part of such 163
district to submit the following described proposition to 164
the qualified voters of such district [at any general, 165
primary or special election] as provided in subsection 1 of 166
section 115.706. Such election officials shall give legal 167
notice at least sixty days prior to such [general, primary 168
or special] election in at least two newspapers that such 169
proposition shall be submitted [at any general, primary or 170
special election held for submission of the proposition] as 171
provided in section 115.706. 172
SB 1517 165
(2) Such proposition shall be submitted [to the voters 173
in substantially the following form at such election:] as 174
provided in section 115.706. 175
(3) In the event that a majority of all the voters 184
voting on such proposition in such city and a majority of 185
voters voting on such proposition in such county cast "YES" 186
votes on the proposition, then the symphony orchestra 187
subdistrict shall be deemed established and the tax rate, as 188
established by the board for such subdistrict, shall be 189
deemed in full force and effect as of the first day of the 190
second month following the election. The results of the 191
election shall be certified by the election officials of 192
such city and county not less than thirty days after the day 193
of election. The cost of the election shall be paid as 194
provided by sections 115.063 and 115.065. In the event the 195
proposition shall fail to receive a majority of the "YES" 196
votes in either the city or the county, then the proposition 197
shall not be resubmitted [at any election held prior to] 198
until the next general [or primary in such city or county in 199
the following year] election. Any such resubmission shall 200
subsequently comply with the provisions of sections 184.350 201
to 184.384. 202
176
177
178
179
180
181
182
[Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and County of ______
be authorized to provide for a Symphony Orchestra
Subdistrict and be authorized to provide the
Symphony Orchestra Subdistrict with a tax rate not
in excess of four cents on each $100 of assessed
valuation of taxable property within the district?
183 □ YES □ NO]
SB 1517 166
(4) If the symphony orchestra subdistrict shall be 203
established, then its commissioners, or any person with whom 204
its commissioners contract, may charge such prices from time 205
to time for tickets for performances conducted under the 206
auspices of the subdistrict or as they or such person deem 207
proper; provided, however, that no fewer than fifty tickets 208
for each such performance conducted at the principal concert 209
hall of such subdistrict or such person shall be made 210
available without charge for distribution to members of the 211
general public and no fewer than fifty tickets shall be made 212
available without charge for distribution to students in 213
public and private elementary, secondary schools and 214
colleges and universities in the metropolitan zoological 215
park and museum district and all performances of the 216
symphony orchestra conducted at the principal concert hall 217
of the symphony orchestra within the district shall be 218
offered for broadcast live on a public or commercial AM or 219
FM radio station located in and generally receivable in the 220
district or on a public or commercial broadcast television 221
station located in or generally receivable in the district. 222
The symphony orchestra subdistrict shall institute a fully 223
staffed educational music appreciation program to benefit 224
all of the citizens of the taxing district at a nominal 225
charge. 226
(5) Immediately following the effective date of the 227
symphony orchestra subdistrict tax rate any person receiving 228
funds from said tax rate shall become ineligible for program 229
assistance funding from the Missouri state council on the 230
arts. 231
5. The board of directors of any metropolitan 232
zoological park and museum district, as established 233
according to the provisions of sections 184.350 to 184.384, 234
SB 1517 167
on behalf of the district may request the election officials 235
of any city and county containing all or part of such 236
district to submit the following described proposition to 237
the qualified voters of such district [at any general, 238
primary or special election] as provided in subsection 1 of 239
section 115.706. Such election officials shall give legal 240
notice at least sixty days prior to such [general, primary 241
or special] election in at least two newspapers that such 242
proposition shall be submitted [at any general, primary or 243
special election held for submission of the proposition] as 244
provided in section 115.706. Such proposition shall be 245
submitted [to the voters in substantially the following form 246
at such election:] as provided in section 115.706. 247
In the event that a majority of all the voters voting on 257
such proposition in such city and a majority of voters 258
voting on such proposition in such county cast "YES" votes 259
on the proposition, then the recreation and amateur sports 260
subdistrict shall be deemed established and the tax rate, as 261
established by the board for such subdistrict, shall be 262
deemed in full force and effect as of the first day of the 263
second month following the election for a period not to 264
exceed nine years. The results of the election shall be 265
248
249
250
251
252
253
254
255
[Shall a Recreational and Amateur Sports
Subdistrict be authorized and provided for by the
Metropolitan Zoological Park and Museum District
of the City of ______ and the County of ______ and
such subdistrict be authorized to establish a tax
rate not in excess of four cents on each $100 of
assessed valuation of taxable property within the
district for a period not to exceed nine years?
256 □ YES □ NO]
SB 1517 168
certified by the election officials of such city and county, 266
respectively, to the respective chief executive officers of 267
such city and county not less than thirty days after the day 268
of the election. The cost of the election shall be paid as 269
provided by sections 115.063 and 115.065. In the event the 270
proposition shall fail to receive a majority of the "YES" 271
votes in either the city or the county, then the proposition 272
shall not be resubmitted [at any election held prior to] 273
until the next general [or primary or special] election [in 274
such city or county in the following year]. Any such 275
resubmission shall subsequently comply with the provisions 276
of sections 184.350 to 184.384. 277
6. (1) The board of directors of any metropolitan 278
zoological park and museum district, as established 279
according to the provisions of sections 184.350 to 184.384, 280
on behalf of the district may request the election officials 281
of any city and county containing all or part of such 282
district to submit the following described proposition to 283
the qualified voters of such district [at any general, 284
primary or special election] as provided in subsection 1 of 285
section 115.706. Such election officials shall give legal 286
notice at least sixty days prior to such [general, primary 287
or special] election in at least two newspapers that such 288
proposition shall be submitted [at any general, primary or 289
special election held for submission of the proposition] as 290
provided in section 115.706. 291
(2) Such proposition shall be submitted [to the voters 292
in substantially the following form at such election:] as 293
provided in section 115.706. 294
295
296
[Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and County of ______
SB 1517 169
(3) In the event that a majority of all the voters 304
voting on such proposition in such city and a majority of 305
voters voting on such proposition in such county cast "YES" 306
votes on the proposition, then the African-American history 307
museum and cultural subdistrict shall be deemed established 308
and the tax rate, as established by the board for such 309
subdistrict, shall be deemed in full force and effect as of 310
the first day of the second month following the election. 311
The results of the election shall be certified by the 312
election officials of such city and county, respectively, to 313
the respective chief executive officers of such city and 314
county not less than thirty days after the day of the 315
election. The cost of the election shall be paid as 316
provided by sections 115.063 and 115.065. In the event the 317
proposition shall fail to receive a majority of the "YES" 318
votes in either the city or the county, then the proposition 319
shall not be resubmitted [at any election held prior to] 320
until the next general [or primary] election [in such city 321
or county in the following year]. Any such resubmission 322
shall subsequently comply with the provisions of sections 323
184.350 to 184.384. 324
(4) If the African-American history museum and 325
cultural subdistrict shall be established, then its 326
commissioners, or any person with whom its commissioners 327
297
298
299
300
301
302
be authorized to provide for an African-American
History Museum and Cultural Subdistrict and be
authorized to provide the African-American history
museum and cultural subdistrict with a tax rate not
in excess of four cents on each $100 of assessed
valuation of taxable property within the district?
303 □ YES □ NO]
SB 1517 170
contract, may establish and charge fees for admission to the 328
premises of the African-American history museum and cultural 329
subdistrict, or to the premises of any person with whom its 330
commissioners contract, not to exceed one dollar for adults 331
and fifty cents for children under sixteen years of age. 332
Any increase in the fees shall be presented prior to 333
implementation for approval or disapproval to the board of 334
the metropolitan zoological park and museum district of 335
which the African-American history museum and cultural 336
subdistrict is a member. 337
184.357. 1. The board of directors of any 1
metropolitan zoological park and museum district as 2
established pursuant to the provisions of sections 184.350 3
to 184.384, on behalf of the district, may request the 4
election officials of any city and county of such district 5
to submit a proposition or propositions to increase the tax 6
rate for the zoological park subdistrict and the art museum 7
subdistrict set in section 184.350 and to increase the rate 8
for the botanical garden subdistrict set in section 184.353 9
to the qualified voters of such district at any general[, 10
primary or special] election. Such election officials, upon 11
receipt of such request in the form of a verified resolution 12
or resolutions approved by the majority of the members of 13
such district board of directors, shall set the date of such 14
election and give notice of such election as provided by 15
sections 115.063 [and], 115.065, and 115.706. 16
2. Such proposition or propositions shall be jointly 17
or severally submitted [to the voters in substantially the 18
following form at such election:] as provided in section 19
115.706. 20
SB 1517 171
21
22
23
24
25
26
27
28
29
30
31
32
33
34
[(1) Shall the Metropolitan Zoological Park and
Museum District of the City of ______ and County of
______ be authorized to increase the tax rate for
the zoological park subdistrict up to the maximum
tax rate of eight cents, or any percent thereof, on
each $100 of assessed valuation of taxable property
within the district for the purpose of operating,
maintaining and otherwise financially supporting
the subdistrict? The tax rate shall be set annually
by the board based on the budget submitted by the
zoological park subdistrict and approved by the
board. This tax rate shall replace the present tax
rate of ______ cents for the zoological park
subdistrict.
35 □ YES □ NO
36
37
38
39
40
41
42
43
44
45
46
47
48
49
(2) Shall the Metropolitan Zoological Park and
Museum District of the City of ______ and County of
______ be authorized to increase the tax rate for
the art museum subdistrict up to the maximum tax
rate of eight cents, or any percent thereof, on
each $100 of assessed valuation of taxable property
within the district for the purpose of operating,
maintaining and otherwise financially supporting
the subdistrict and approved by the board? The tax
rate shall be set annually by the board based on
the budget submitted by the art museum subdistrict
and approved by the board. This tax rate shall
replace the present tax rate of ______ cents for
the art museum subdistrict.
50 □ YES □ NO
51
52
53
54
55
56
57
(3) Shall the Metropolitan Zoological Park and
Museum District of the City of ______ and County of
______ be authorized to increase the tax rate for
the botanical garden subdistrict up to the maximum
tax rate of six cents, or any percent thereof, on
each $100 of assessed valuation of taxable property
within the district for the purpose of operating,
SB 1517 172
In the event that a majority of the voters voting on such 82
proposition or propositions in such city and the majority of 83
the voters voting on such proposition or propositions in 84
such county cast votes "YES" on the proposition or 85
propositions, then the tax rate for such subdistrict shall 86
be deemed in full force and effect as of the first day of 87
the second month following the election. The results of the 88
aforesaid election shall be certified by the election 89
officials of such city and county, respectively, to the 90
58
59
60
61
62
63
64
maintaining and otherwise financially supporting
the subdistrict and approved by the board? The tax
rate shall be set annually by the board based on
the budget submitted by the botanical garden
subdistrict and approved by the board. This tax
rate shall replace the present tax rate of ______
cents for the botanical garden subdistrict.
65 □ YES □ NO
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80
(4) Shall the Metropolitan Zoological Park and
Museum District of the City of ______ and County of
______ be authorized to increase the tax rate for
the Missouri history museum subdistrict up to the
maximum tax rate of six cents, or any percent
thereof, on each $100 of assessed valuation of
taxable property within the district for the
purpose of operating, maintaining, and otherwise
financially supporting the subdistrict and approved
by the board? The tax rate shall be set annually by
the board based on the budget submitted by the
Missouri history museum subdistrict and approved by
the board. This tax rate shall replace the present
tax rate of ______ cents for the Missouri history
museum subdistrict.
81 □ YES □ NO]
SB 1517 173
respective chief executive officers of such city and county 91
not less than thirty days after the day on which such 92
election was held. The cost of the election shall be paid 93
as provided by sections 115.063 and 115.065. In the event 94
the proposition or propositions shall fail to receive a 95
majority of the votes "YES" in either the city or the 96
county, then the proposition or propositions shall not be 97
resubmitted [at any election held within one year of the 98
date of the election the proposition or propositions were 99
rejected] until the next general election. 100
184.359. 1. Notwithstanding any of the provisions of 1
chapter 137, the board of directors of any metropolitan 2
zoological park and museum district, as established 3
according to the provisions of sections 184.350 to 184.384, 4
on behalf of such district, may request the election 5
officials of any city and county containing all or part of 6
such district to submit to the qualified voters of such 7
district at any [municipal, special, primary or] general 8
election [or elections] a referendum or referendums to 9
permit or restore, in part, or, in whole, the tax rate or 10
rates authorized for any subdistrict of such district from 11
time to time under the provisions of sections 184.350 to 12
184.384. 13
2. Such proposal or proposals shall be submitted to 14
the voters [in substantially the following form at such 15
election or elections:] submitted as provided in section 16
115.706. 17
18
19
20
21
22
[Shall the Metropolitan Zoological Park and Museum
District of the City of ______ and the County of
______ be authorized to increase the tax rate for
the ______ Subdistrict to ______ cents on each
$100 of assessed valuation of taxable property
SB 1517 174
3. The proposed tax rate shall not exceed the maximum 27
tax rate authorized by the voters from time to time pursuant 28
to sections 184.350 to 184.384, prior to reduction or 29
reductions in such rate following any reassessment pursuant 30
to chapter 137. 31
4. In the event that a majority of the voters voting 32
thereon in such city and a majority of the voters voting 33
thereon in such county cast votes in favor of the proposal 34
or proposals, then the tax rate or rates for such 35
subdistrict or subdistricts shall be deemed in full force 36
and effect as of the first day of the second month following 37
the election. The results of the election shall be 38
certified by the election officials of such city and county, 39
respectively, to such district not less than thirty days 40
after the day of the election. The cost of the election 41
shall be paid as provided by sections 115.063 and 115.065. 42
In the event any proposal shall fail to receive a majority 43
of the "YES" votes in either the city or the county, then 44
such proposal shall not be resubmitted [at any election held 45
within one year of the date of the election on which such 46
proposal was rejected] until the next general election. 47
5. Such proposal or proposals to the qualified voters 48
of the district may be submitted by a verified resolution of 49
the district board of directors to the respective election 50
officials of the city and county wherein the district is 51
located. 52
23
24
25
within the District? This tax rate shall replace
the present tax rate of ______ for the ______
Subdistrict.
26 □ YES □ NO]
SB 1517 175
184.600. 1. A metropolitan zoo district may be 1
established in any city with a population of one hundred 2
thousand or more inhabitants located within a first class 3
county which does not adjoin any other first class county, 4
after voter approval pursuant to this section. A zoo 5
district shall consist of such institutions and places for 6
the collection and exhibition of animals and animal life, 7
for the instruction and recreation of the people, for the 8
promotion of zoology and kindred subjects, for the 9
encouragement of zoological study and research and for the 10
increase of public interest in wild animals and in the 11
protection of wild animal life. The boundaries of any such 12
metropolitan zoo district shall be the corporate boundaries 13
of the city, any lands annexed into the city after the 14
establishment of the district and areas adjacent to the city 15
which petition and vote to become part of the district 16
pursuant to section 184.602. The question shall be 17
submitted to the qualified voters of the city [at a local or 18
state general, primary or special election] as provided in 19
subsection 1 of section 115.706 upon the petition of five 20
percent of the qualified voters of the city as determined on 21
the basis of the number of votes cast in the city for 22
governor at the last election held prior to the filing of 23
the petition[, except that such election shall not be held 24
prior to 1992]. The election officials shall give legal 25
notice at least sixty days prior to such [general or primary 26
election or special] election in at least one newspaper of 27
general circulation within the city that such proposition 28
shall be submitted [at the next general or primary election 29
or special election held for submission of this proposition] 30
as provided in subsection 1 of section 115.706. A 31
municipality shall include in the ballot a provision for a 32
SB 1517 176
tax to support the district in an amount not to exceed ten 33
cents per one hundred dollars assessed valuation of all 34
taxable property within the district. 35
2. Citizens living in a first class county in an area 36
adjacent to and within two miles of a city that has formed 37
or has called an election to form a metropolitan zoo may 38
petition the county commission where the city is located to 39
become part of the metropolitan zoo district by filing with 40
the county commission a petition containing a description of 41
the area to be included in the district and the signatures 42
of five percent of the qualified voters of the area as 43
determined by the county clerk on the basis of the number of 44
votes cast in the area for governor at the last election 45
held prior to the filing of the petition. The question 46
shall be submitted to the qualified voters of the area [at a 47
local or state general, primary or special election] as 48
provided in subsection 1 of section 115.706 upon the 49
certification by the county clerk that the petition contains 50
the signatures of the required number of qualified voters. 51
The election officials shall give legal notice at least 52
sixty days prior to such [general or primary election or 53
special] election in at least one newspaper of general 54
circulation within the county that such proposition shall be 55
submitted [at the next general or primary election or 56
special election held for submission of this proposition] as 57
provided in subsection 1 of section 115.706. The commission 58
shall include in the ballot as requested in the petition a 59
provision for a tax to support the district at the rate of 60
tax which residents of the city are required to pay to 61
support the district. 62
3. If the election is held in the city such 63
proposition shall be submitted [to the voters in 64
SB 1517 177
substantially the following form at such election:] as 65
provided in section 115.706. 66
4. If the election is held in an area outside the city 73
such proposition shall be submitted [to the voters in 74
substantially the following form at such election:] as 75
provided in section 115.706. 76
5. In the event that a majority of the voters voting 83
on such proposition in the city at such election cast votes 84
"FOR" the proposition, then the district shall be 85
established and the tax rate shall be in full force and 86
effect as of the first day of the year following the year of 87
the election. The results of the election shall be 88
certified by the election officials of the city not less 89
than thirty days after the day of election. In the event 90
the proposition fails to receive a majority of the votes 91
"FOR" in the city, then such proposition shall not be 92
resubmitted [at any election held within one year of the 93
67
68
69
70
71
[Shall there be established a Metropolitan Zoo
District comprising the City of ______ with a tax
rate not to exceed ______ cents on each one
hundred dollars of assessed valuation of all
taxable property within the district?
72 □ FOR □ AGAINST]
77
78
79
80
81
[Shall the area be part of a Metropolitan Zoo
District with the City of ______ with a tax rate
not to exceed ______ cents on each one hundred
dollars of assessed valuation of all taxable
property within the area?
82 □ FOR □ AGAINST]
SB 1517 178
date of the election the proposition was rejected] until the 94
next general election. 95
6. In the event that a majority of the voters voting 96
on such proposition in an area outside the city at such 97
election cast votes "FOR" the proposition, then the area 98
shall be part of the metropolitan zoo district as of the 99
first day of the year following the year of the election 100
provided the voters in the city have voted to form such a 101
district. The results of the election shall be certified by 102
the election official of the county not less than thirty 103
days after the election. In the event the proposition fails 104
to receive a majority of the votes "FOR" in the area outside 105
the city, then such proposition shall not be resubmitted [at 106
any election held within one year of the date of the 107
election the proposition was rejected] until the next 108
general election. 109
184.604. 1. The board of directors of any 1
metropolitan zoo district, as established pursuant to the 2
provisions of section 184.600, on behalf of the district may 3
request the election officials of the city to submit a 4
proposition to increase the maximum tax rate for the 5
district set in section 184.600, to the qualified voters of 6
such district at any general [or primary or special] 7
election. Such election officials shall give legal notice 8
as provided in chapter 115. 9
2. Such proposition shall be submitted to the voters 10
[in substantially the following form at such election:] as 11
provided in section 115.706. 12
13
14
15
16
[Shall the Metropolitan Zoo District of the City
of ______ be authorized to increase the tax rate
to an amount not to exceed ______ cents on each
one hundred dollars of assessed valuation of
SB 1517 179
3. In the event that a majority of the voters voting 23
on such proposition in the district at such election cast 24
votes "YES" for the proposition, then the new tax rate for 25
the district shall be in full force and effect as of the 26
first day of the year following the election. The results 27
of the election shall be certified by the election officials 28
of the city not less than thirty days after the day on which 29
such election was held. In the event the proposition fails 30
to receive a majority of the votes "YES" in the district, 31
then such proposition shall not be resubmitted [at any 32
election held within one year of the date of the election at 33
which such proposition was rejected] until the next general 34
election. 35
184.614. 1. Before incurring any indebtedness under 1
the provisions of section 184.612, the board of the district 2
shall provide for the collection of an annual tax on all 3
taxable tangible property therein sufficient to pay the 4
interest and principal of the indebtedness as they fall due 5
and to retire the same within twenty years from the date 6
contracted. The tax levy shall be in addition to that tax 7
levy authorized by the voters as provided in sections 8
184.600 and 184.604. 9
2. For the purpose of incurring additional 10
indebtedness as provided in section 184.612, the board of 11
17
18
19
20
21
taxable property within the district for the
purpose of operating, maintaining and otherwise
financially supporting the district? This rate
shall replace the present tax rate of ______ cents
for the Metropolitan Zoo District.
22 □ YES □ NO]
SB 1517 180
the district shall submit the question to the voters of the 12
district. 13
3. The question shall be submitted [in substantially 14
the following form:] as provided in section 115.706. 15
[Shall the ______ Metropolitan Zoo District issue 16
bonds in the amount of ______ dollars for the 17
purpose of ______?] 18
190.040. 1. For the organization of a district which 1
shall levy a property tax, the question shall be submitted 2
[in substantially the following form:] as provided in 3
section 115.706. 4
[Shall there be organized in the counties of 5
______, state of Missouri, an ambulance district 6
for the establishment and operation of an 7
ambulance service to be located within the 8
boundaries of said proposed district and having 9
the power to impose a property tax not to exceed 10
the annual rate of thirty cents on the hundred 11
dollars assessed valuation without voter 12
approval, and such additional tax as may be 13
approved hereafter by vote thereon, to be known 14
as "______ Ambulance District" as prayed for by 15
petition filed with the county clerk of ______ 16
County, Missouri, on the ______ day of ______, 17
20______?] 18
2. For the organization of a district which shall levy 19
a sales tax, the question shall be submitted [in 20
substantially the following form:] as provided in section 21
115.706. 22
[Shall there be organized in the counties of 23
______ , state of Missouri, an ambulance 24
district for the establishment and operation of 25
SB 1517 181
an ambulance service to be located within the 26
boundaries of said district and having the power 27
to impose a sales tax in an amount not to exceed 28
one-half of one percent without voter approval, 29
and such additional tax as may be approved 30
hereafter by vote thereon, to be known as 31
"______ Ambulance District" as prayed for by 32
petition filed with the county clerk of ______ 33
County, Missouri, on the ______ day of ______, 34
20______?] 35
3. If a majority of the votes cast on the proposal by 36
the qualified voters voting thereon are in favor of the 37
proposal, then the sales tax authorized in this section 38
shall be in effect and the governing body of the ambulance 39
district shall lower the level of its tax rate by an amount 40
which reduces property tax revenues by an amount equal to 41
fifty percent of the amount of sales tax collected in the 42
preceding year. If a majority of the votes cast by the 43
qualified voters voting are opposed to the proposal, then 44
the governing body of the ambulance district shall not 45
impose the sales tax authorized in this section unless and 46
until the governing body of such ambulance district 47
resubmits a proposal to authorize the governing body of the 48
ambulance district to impose the sales tax authorized by 49
this section and such proposal is approved by a majority of 50
the qualified voters voting thereon. 51
4. All revenue received by a district from the tax 52
authorized pursuant to this section shall be deposited in a 53
special trust fund, and be used solely for the purposes 54
specified in the proposal submitted pursuant to this section 55
for so long as the tax shall remain in effect. 56
SB 1517 182
5. All sales taxes collected by the director of 57
revenue pursuant to this section, less one percent for cost 58
of collection, which shall be deposited in the state's 59
general revenue fund after payment of premiums for surety 60
bonds as provided in section 32.087, shall be deposited in a 61
special trust fund, which is hereby created, to be known as 62
the "Ambulance District Sales Tax Trust Fund". The moneys 63
in the ambulance district sales tax trust fund shall not be 64
deemed to be state funds and shall not be commingled with 65
any funds of the state. The director of revenue shall keep 66
accurate records of the amount of money in the trust and the 67
amount collected in each district imposing a sales tax 68
pursuant to this section, and the records shall be open to 69
inspection by officers of the county and to the public. Not 70
later than the tenth day of each month, the director of 71
revenue shall distribute all moneys deposited in the trust 72
fund during the preceding month to the governing body of the 73
district which levied the tax. Such funds shall be 74
deposited with the board treasurer of each such district. 75
6. The director of revenue may make refunds from the 76
amounts in the trust fund and credit any district for 77
erroneous payments and overpayments made, and may redeem 78
dishonored checks and drafts deposited to the credit of such 79
district. If any district abolishes the tax, the district 80
shall notify the director of revenue of the action at least 81
ninety days prior to the effective date of the repeal and 82
the director of revenue may order retention in the trust 83
fund, for a period of one year, of two percent of the amount 84
collected after receipt of such notice to cover possible 85
refunds or overpayment of the tax and to redeem dishonored 86
checks and drafts deposited to the credit of such accounts. 87
After one year has elapsed after the effective date of 88
SB 1517 183
abolition of the tax in such district, the director of 89
revenue shall remit the balance in the account to the 90
district and close the account of that district. The 91
director of revenue shall notify each district of each 92
instance of any amount refunded or any check redeemed from 93
receipts due the district. 94
7. Except as modified in this section, all provisions 95
of sections 32.085 and 32.087 shall apply to the tax imposed 96
pursuant to this section. 97
190.065. 1. For the purpose of purchasing any 1
property or equipment necessary or incidental to the 2
operation of an ambulance service, the board of directors 3
may borrow money and issue bonds for the payment thereof in 4
the manner provided herein. The question of the loan shall 5
be decided by the submission of the question ordered by the 6
board of directors of the district as provided in subsection 7
1 of section 115.706. 8
2. The question shall be submitted [in substantially 9
the following form:] as provided in section 115.706. 10
[Shall the ______ ambulance district borrow 11
money in the amount of ______ dollars for the 12
purpose of ______ and issue bonds for the 13
payment thereof?] 14
3. If the constitutionally required percentage of the 15
votes cast are for the loan, the board shall, subject to the 16
restrictions of subsection 4, be vested with the power to 17
borrow money in the name of the district, to the amount and 18
for the purposes specified on the ballot, and issue the 19
bonds of the district for the payment thereof. 20
4. The loans authorized by this section shall not be 21
contracted for a period longer than twenty years, and the 22
entire amount of the loan shall at no time exceed, including 23
SB 1517 184
the existing indebtedness of the district, in the aggregate, 24
ten percent of the value of taxable tangible property 25
therein, as shown by the last completed assessment for state 26
and county purposes, the rate of interest to be agreed upon 27
by the parties, but in no case to exceed the highest legal 28
rate allowed by contract; when effected, it shall be the 29
duty of the directors to provide for the collection of an 30
annual tax sufficient to pay the interest on the 31
indebtedness as it falls due, and also to constitute a 32
sinking fund for the payment of the principal thereof within 33
the time the principal becomes due. 34
190.074. To levy and collect taxes as herein provided, 1
the board shall fix a rate of levy, not to exceed ten cents 2
on the one hundred dollars valuation of the taxable tangible 3
property within the district as shown by the last completed 4
assessment, the revenues from which shall be deposited in a 5
special fund and used only for the pension program of the 6
district, by submitting the [following] question to the 7
voters [at the municipal general, or a state primary or 8
general election in such district or at any election at 9
which a member of the board of directors is to be elected:] 10
as provided in section 115.706. 11
[Shall the board of directors of ______ 12
Ambulance District be authorized to levy an 13
annual tax rate of ______ cents per one hundred 14
dollars valuation, the revenues from which shall 15
be deposited in a special fund and used only for 16
the pension program of the district? ] 17
If a majority of the qualified voters casting votes thereon 18
be in favor of the question, the board of directors shall 19
accordingly levy a tax in accordance with the provisions of 20
SB 1517 185
this section, but if a majority of the voters casting votes 21
thereon do not vote in favor of the levy authorized by this 22
subsection, any levy previously authorized shall remain in 23
effect. 24
190.296. 1. For the purpose of purchasing any 1
property or equipment necessary or incidental to the 2
operation of central dispatching of emergency services, the 3
board may borrow money and issue bonds for the payment 4
thereof in the manner provided herein. The question of the 5
loan shall be decided by the submission of the question to 6
the eligible voters of the county [at the first municipal 7
election held in a calendar year] as provided in subsection 8
1 of section 115.706. 9
2. The question shall be submitted [in substantially 10
the following form:] as provided in section 115.706. 11
[Shall the ______ emergency services board 12
borrow money in the amount of ______ dollars for 13
the purpose of ______ and issue bonds for the 14
payment thereof?] 15
3. If the constitutionally required percentage of the 16
votes cast are for the loan, the board shall, subject to the 17
restrictions of subsection 4 of this section, be vested with 18
the power to borrow money in the name of the board, to the 19
amount and for the purposes specified on the ballot, and 20
issue the bonds of the board for the payment thereof. 21
4. The loans authorized by this section shall not be 22
contracted for a period longer than twenty years, and the 23
entire amount of the loan shall at no time exceed, including 24
the existing indebtedness of the board, in the aggregate, 25
ten percent of the value of taxable tangible property 26
therein, as shown by the last completed assessment for state 27
and county purposes, the rate of interest to be agreed upon 28
SB 1517 186
by the parties, but in no case to exceed the highest legal 29
rate allowed by contract; when effected, it shall be the 30
duty of the directors to direct a portion of the tax 31
collected pursuant to section 190.292 in an amount 32
sufficient to pay the interest on the indebtedness as it 33
falls due, and also to constitute a sinking fund for the 34
payment of the principal thereof within the time the 35
principal becomes due. 36
5. This section shall only apply to any county of the 37
third classification without a township form of government 38
and with more than twenty-four thousand five hundred but 39
less than twenty-four thousand six hundred inhabitants. 40
198.260. The question of whether or not a nursing home 1
shall be organized shall be submitted [in substantially the 2
following form:] as provided in section 115.706. 3
[Shall there be organized in the counties of 4
______ , state of Missouri, a nursing home 5
district for the establishment and operation of 6
a nursing home to be located within the 7
boundaries of the proposed district and having 8
the power to impose a property tax not to exceed 9
the annual rate of thirty-five cents on the 10
hundred dollars assessed valuation without voter 11
approval, and such additional tax as may be 12
approved hereafter by vote thereon, to be known 13
as "______ Nursing Home District" as prayed for 14
by petition filed with the county clerk of 15
______ County, Missouri, on the ______ day of 16
______, 20______?] 17
198.263. Any district which has a lower tax levy than 1
the maximum levy authorized by section 198.250 may increase 2
its levy up to, but not in excess of, such maximum levy if a 3
SB 1517 187
majority of the voters of the district who vote on the 4
increase approve the increase. The ballot of submission for 5
a tax increase under this section shall be [in substantially 6
the following form:] submitted as provided in section 7
115.706. 8
If a majority of the qualified voters casting votes thereon 16
are in favor of the increase, the board of directors of the 17
district shall levy the annual rate of tax approved; but if 18
a majority of the voters casting votes thereon are opposed 19
to the increase, any annual tax rate in effect at the time 20
of the election shall remain in effect; provided, however, 21
that if the voters of the district have previously approved 22
a levy and the levy has not been imposed, the board of 23
directors may impose such previously approved levy or 24
portion thereof, subject to other provisions of the law with 25
respect to limitation on tax revenues. 26
198.310. 1. For the purpose of purchasing nursing 1
home district sites, erecting nursing homes and related 2
facilities and furnishing the same, building additions to 3
and repairing old buildings, the board of directors may 4
borrow money and issue bonds for the payment thereof in the 5
manner provided herein. The question of the loan shall be 6
submitted by an order of the board of directors of the 7
9
10
11
12
[Shall the ______ Nursing Home District be
authorized to increase the annual rate of property
tax from ______ cents to ______ cents on the
hundred dollars assessed valuation?
13 □ YES □ NO
14
15
(Place an "X" in the square opposite the answer
for which you wish to vote.)]
SB 1517 188
district as provided in subsection 1 of section 115.706. 8
Notice of the submission of the question, the amount and the 9
purpose of the loan shall be given as provided in section 10
198.250. 11
2. The question shall be submitted [in substantially 12
the following form:] as provided in section 115.706. 13
[Shall the ______ Nursing Home District borrow 14
money in the amount of ______ dollars for the 15
purpose of ______ and issue bonds in payment 16
thereof?] 17
3. If the constitutionally required percentage of the 18
votes cast are for the loan, the board shall, subject to the 19
restrictions of subsection 4, be vested with the power to 20
borrow money in the name of the district, to the amount and 21
for the purposes specified on the ballot, and issue the 22
bonds of the district for the payment thereof. 23
4. The loans authorized by this section shall not be 24
contracted for a period longer than twenty years, and the 25
entire amount of the loan shall at no time exceed, including 26
the existing indebtedness of the district, in the aggregate, 27
ten percent of the value of taxable tangible property 28
therein, as shown by the last completed assessment for state 29
and county purposes, the rate of interest to be agreed upon 30
by the parties, but in no case to exceed the highest legal 31
rate allowed by contract; when effected, it shall be the 32
duty of the directors to provide for the collection of an 33
annual tax sufficient to pay the interest on the 34
indebtedness as it falls due, and also to constitute a 35
sinking fund for the payment of the principal thereof within 36
the time the principal becomes due. 37
204.250. 1. If the construction and maintenance of a 1
common system of trunk sewers and sewage treatment plants is 2
SB 1517 189
necessary to secure proper sanitary conditions for the 3
preservation of public health in a natural drainage area the 4
major portion of which lies within a county of the first 5
class containing all or part of a city having a population 6
of four hundred fifty thousand or more, or in a county of 7
the first class not having a charter form of government, or 8
in a county of the second, third or fourth class, and which 9
natural drainage area contains all or portions of several 10
drainage basins, several municipalities or sewer districts, 11
and if a common sewer district encompassing the entire area 12
would be eligible for federal aid and assistance under the 13
provisions of Title 33, Section 1151 et seq. of the United 14
States Code Annotated, as now or as may hereafter be 15
amended, the area may be established and incorporated as a 16
common sewer district under sections 204.250 to 204.470 in 17
the following manner: The county commission, or in charter 18
counties, the county executive with the concurrence by 19
resolution of the county legislature, of the county within 20
which the major portion of the area lies may petition the 21
circuit court having jurisdiction over the major portion for 22
the appointment of commissioners as herein provided, and to 23
take further action as may be necessary for the submission 24
to the legal voters residing in the area of the question 25
whether the area shall be organized and incorporated as a 26
common sewer district under sections 204.250 to 204.470. 27
2. The petition shall set forth a description in 28
general terms of the territory to be embraced in, suggest a 29
name for the proposed common sewer district and state the 30
aim and purposes for which the district is created. 31
3. Notwithstanding any provisions of law to the 32
contrary, if a sanitary sewage disposal or treatment system 33
is necessary for any number of buildings used solely or 34
SB 1517 190
primarily for residential or commercial purposes which are 35
situated in such geographical proximity and manner to one 36
another that the creation of a sewage disposal or treatment 37
system is feasible, and such buildings are situated in or 38
are in geographical proximity to an existing common sewer 39
district formed pursuant to this chapter, and if sanitary 40
sewage disposal or treatment services are not otherwise 41
available for service to such buildings, regardless of 42
whether the buildings lie in a natural drainage area or 43
natural drainage basin, such area may be established as a 44
common sewer subdistrict of an existing common sewer 45
district formed pursuant to the provisions of this chapter 46
by complying with the procedures set forth in subsections 4 47
to 7 of this section. 48
4. The circuit court of the circuit proposing to 49
create a sewer subdistrict pursuant to subsection 3 of this 50
section may, by order of the court, for good cause shown, 51
submit the question of creating such subdistrict to all 52
owners of record of all real property within such proposed 53
subdistrict at a general [or special] election [called for 54
that purpose] as provided in subsection 1 of section 55
115.706. Such order shall set forth the project name for 56
the proposed subdistrict, the general nature of the proposed 57
subdistrict, the estimated cost of the sewer improvements 58
for such subdistrict, the boundaries of the proposed 59
subdistrict to be assessed for sewer improvements, [and] the 60
proposed method or methods of assessment, and other 61
information as provided in section 115.706. The court may 62
thereafter create a sewer subdistrict of an existing common 63
sewer district formed pursuant to this chapter when the 64
question of creating such subdistrict has been approved by 65
the vote of the percentage of electors within such 66
SB 1517 191
subdistrict voting thereon that is equal to the percentage 67
of voter approval required for the issuance of general 68
obligation bonds of the city or county wherein such 69
subdistrict is located under Article VI, Section 26 of the 70
Constitution of this State. The notice of election 71
containing the question of creating a sewer subdistrict 72
shall contain the project name for the proposed subdistrict, 73
the general nature of the proposed subdistrict, the 74
estimated cost of the sewer improvements for such 75
subdistrict, the boundaries of the proposed subdistrict to 76
be assessed for sewer improvements, the proposed method or 77
methods of assessment, [and] a statement that the final cost 78
of such sewer improvements assessed against property within 79
the subdistrict and the amount of general obligation bonds 80
issued therefor shall not exceed the estimated cost of such 81
sewer improvements, as stated in such notice, by more than 82
twenty-five percent, and other information as provided in 83
section 115.706. The ballot upon which the question of 84
creating a sewer subdistrict is submitted to the qualified 85
voters residing within the proposed subdistrict shall 86
contain a question [in substantially the following form:] as 87
provided in section 115.706. 88
[Shall the ______ Circuit Court be authorized to 89
create a sewer subdistrict proposed for the 90
______ (common sewer district name) and 91
authorize the common sewer district to incur 92
indebtedness and issue general obligation bonds 93
to pay for all or part of the cost of the 94
creation and maintenance of such subdistrict, 95
the cost of all indebtedness so incurred to be 96
assessed by the ______ (common sewer district 97
name) on the property within the subdistrict?] 98
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5. As an alternative to the procedure described in 99
subsection 4 of this section, the circuit court of the 100
circuit may create such a sewer subdistrict when a proper 101
petition has been signed by the owners of record of at least 102
two-thirds by area of all real property located within such 103
proposed subdistrict. The petition, in order to become 104
effective, shall be filed with the circuit court. A proper 105
petition for the creation of a sewer subdistrict shall set 106
forth the proposed subdistrict name, the general nature of 107
the proposed subdistrict, the estimated cost of the sewer 108
improvements for such subdistrict, the boundaries of the 109
proposed subdistrict to be assessed for sewer improvements, 110
the proposed method or methods of assessment, a notice that 111
the names of the signers may not be withdrawn later than 112
seven days after the petition is filed with the court, and a 113
notice that the final cost of such assessments against 114
property within the subdistrict and the amount of general 115
obligation bonds issued therefor shall not exceed the 116
estimated cost of sewer improvements, as stated in such 117
petition, by more than twenty-five percent. 118
6. Upon receiving the requisite voter approval at an 119
election or upon the filing of a proper petition with the 120
court, the court may by order determine the advisability of 121
the subdistrict and may order that the subdistrict be 122
established and that preliminary plans and specifications 123
for the subdistrict be made. Such order shall state and 124
make findings as to the subdistrict name, the nature of the 125
subdistrict, the estimated cost of the sewer improvements 126
for such subdistrict, the boundaries of the subdistrict to 127
be assessed for sewer improvements, the proposed method or 128
methods of assessment, and shall also state that the final 129
cost of such assessments against the property within the 130
SB 1517 193
subdistrict and the amount of general obligation bonds 131
issued therefor shall not, without a new election or 132
petition, exceed the estimated cost of such sewer 133
improvements by more than twenty-five percent. 134
7. The boundaries of the proposed subdistrict shall be 135
described by metes and bounds, streets or other sufficiently 136
specific description. The area of the subdistrict finally 137
determined to be assessed may be less than, but shall not 138
exceed, the total area comprising such district. 139
205.563. 1. The governing body of any city of the 1
fourth classification with more than two hundred but fewer 2
than three hundred inhabitants and located in any county of 3
the second classification with more than forty-eight 4
thousand two hundred but fewer than forty-eight thousand 5
three hundred inhabitants may impose, by order or ordinance, 6
an annual real property tax to fund the construction, 7
operation, and maintenance of a community health center. 8
The tax authorized in this section shall not exceed thirty- 9
five cents per year on each one hundred dollars of assessed 10
valuation on all taxable real property within the city. Any 11
such city may enter into an agreement or agreements with 12
taxing jurisdictions located at least partially within the 13
incorporated limits of such city to levy the tax authorized 14
under this section upon real property located within the 15
jurisdiction of such district, but outside the incorporated 16
limits of such city, provided that any taxing jurisdiction 17
desiring to levy such tax shall first receive voter approval 18
of such measure in the manner and form contained in this 19
section and section 115.706. The tax authorized in this 20
section shall be in addition to all other property taxes 21
imposed by law, and shall be stated separately from all 22
other charges and taxes. 23
SB 1517 194
2. No order or ordinance adopted under this section 24
shall become effective unless the governing body of the city 25
submits to the voters residing within such city at a [state] 26
general[, primary, or special] election a proposal to 27
authorize the city to impose a tax under this section. 28
3. The question shall be submitted [in substantially 29
the following form:] as provided in section 115.706. 30
If a majority of the votes cast on the question by the 43
qualified voters voting thereon are in favor of the 44
question, then the tax shall become effective in the tax 45
year immediately following its approval. If a majority of 46
the votes cast on the question by the qualified voters 47
voting thereon are opposed to the question, then the tax 48
shall not become effective unless and until the question is 49
resubmitted under this section to the qualified voters and 50
such question is approved by a majority of the qualified 51
voters voting on the question. 52
31
32
33
34
35
36
37
[Shall the city of ______ and ______ district (if
applicable) be authorized to impose a tax on
owners of real property in an amount equal to
______ (insert amount not to exceed thirty-five
cents) per one hundred dollars assessed valuation
for the purpose of constructing, operating, and
maintaining a community health center?
38 □ YES □ NO
39
40
41
42
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 195
4. The tax authorized under this section shall be 53
levied and collected in the same manner as other real 54
property taxes are levied and collected within the city. 55
5. The governing body of any city that has imposed a 56
real property tax under this section may submit the question 57
of repeal of the tax to the voters on any [date available 58
for elections for the city] general election day. If a 59
majority of the votes cast on the question by the qualified 60
voters voting thereon are in favor of repeal, that repeal 61
shall become effective on the first day of the tax year 62
immediately following its approval. If a majority of the 63
votes cast on the question by the qualified voters voting 64
thereon are opposed to the repeal, then the tax shall remain 65
effective until the question is resubmitted under this 66
section to the qualified voters and the repeal is approved 67
by a majority of the qualified voters voting on the question. 68
6. Whenever the governing body of any city that has 69
imposed a real property tax under this section receives a 70
petition, signed by a number of registered voters of the 71
city equal to at least two percent of the number of 72
registered voters of the city voting in the last 73
gubernatorial election, calling for an election to repeal 74
the tax, the governing body shall submit to the voters of 75
such city on a general election day a proposal to repeal the 76
tax. If a majority of the votes cast on the question by the 77
qualified voters voting thereon are in favor of the repeal, 78
the repeal shall become effective on the first day of the 79
tax year immediately following its approval. If a majority 80
of the votes cast on the question by the qualified voters 81
voting thereon are opposed to the repeal, then the tax shall 82
remain effective until the question is resubmitted under 83
this section to the qualified voters and the repeal is 84
SB 1517 196
approved by a majority of the qualified voters voting on the 85
question. 86
7. If the real property tax authorized under this 87
section is repealed or terminated by any means, all funds 88
collected under the tax shall continue to be used solely for 89
the designated purposes. 90
205.979. 1. The board of trustees may request that 1
the governing body of the county or counties request the 2
election officials of any county or city not within a county 3
containing all or part of such service area to submit to the 4
qualified voters of such county, or city not within a 5
county, at a general[, primary, or special] election the 6
proposition contained in subsection 3 of this section. Such 7
election officials shall give legal notice at least sixty 8
days prior to such general[, primary, or special] election 9
in at least two newspapers that such proposition shall be 10
submitted at any general[, primary, or special] election 11
held for submission of the proposal. A request by the board 12
of trustees for a proposition to be submitted to the voters 13
as set out in this section shall be considered a request of 14
the county, or city not within a county, for purposes of 15
section 115.063. 16
2. The tax may not be levied to exceed forty cents per 17
each one hundred dollars assessed valuation therefor. 18
3. The ballot to be used for voting on the proposition 19
shall be [substantially in the following form:] submitted as 20
provided in section 115.706. 21
22 [OFFICIAL BALLOT
23 (Check the one for which you wish to vote.)
SB 1517 197
4. The election shall be conducted and the vote 31
canvassed in the same manner as other county elections. 32
206.070. The question shall be submitted [in 1
substantially the following form:] as provided in section 2
115.706. 3
[Shall there be organized in the counties of 4
______, state of Missouri, a hospital district 5
for the establishment and operation of a 6
hospital to be located at ______ in ______ 7
County, Missouri, and having the power to impose 8
a property tax not to exceed the annual rate of 9
fifty cents on the hundred dollars assessed 10
valuation without voter approval, and such 11
additional tax as may be approved hereafter by 12
vote thereon to be known as "______ Hospital 13
District", as prayed for by petition filed with 14
the county clerk of ______ County, Missouri, on 15
the ______ day of ______, 20______?] 16
206.120. 1. For the purpose of purchasing hospital 1
sites, erecting hospitals and related facilities and 2
furnishing the same, building additions to and repairing old 3
buildings, the board of directors may borrow money and issue 4
bonds for the payment thereof in the manner provided 5
24
25
26
27
28
29
Shall (name of county) establish a community mental
health fund to establish, improve (and) (or)
maintain a community mental health service, and for
which the (county) shall levy a tax of (insert
exact amount to be voted upon) cents per each one
hundred dollars assessed valuation therefor?
30 □ YES □ NO]
SB 1517 198
herein. The question of the loan shall be submitted to the 6
voters by an order of the board of directors of the district. 7
2. The question shall be submitted [in substantially 8
the following form:] as provided in section 115.706. 9
[Shall the ______ hospital district borrow money 10
in the amount of ______ dollars for the purpose 11
of ______ and issue bonds in payment thereof?] 12
3. If the then constitutionally required majority of 13
the votes cast are for the loan, the board shall, subject to 14
the restrictions of subsection 5, be vested with the power 15
to borrow money in the name of the district, to the amount 16
and for the purposes specified on the ballot, and issue the 17
bonds of the district for the payment thereof. 18
4. If less than the required majority of the votes 19
cast are for the first loan submitted to the voters 20
following the organization of the district, a second 21
question for authority to borrow money may be submitted and 22
if unsuccessful a third question may be submitted. If each 23
of the first three questions submitted to the voters for 24
authority to borrow money for the purposes of this section 25
is defeated, or if no successful submission for such purpose 26
is conducted within five years after the establishment of 27
the district, then the district shall be immediately 28
dissolved by order of the county commission establishing it, 29
and any funds remaining on hand and belonging to the 30
district shall forthwith be paid pro rata to those taxpayers 31
from whom they were collected; provided that in any district 32
wherein a hospital is in operation without having voted 33
bonds, the provisions of this section as relating to 34
dissolution shall not apply. 35
5. The loans authorized by this section shall not be 36
contracted for a period longer than twenty years, and the 37
SB 1517 199
entire amount of the loan shall at no time exceed, including 38
the existing indebtedness of the district, in the aggregate, 39
ten percent of the value of taxable tangible property 40
therein, as shown by the last completed assessment for state 41
and county purposes, the rate of interest to be agreed upon 42
by the parties, but in no case to exceed the highest legal 43
rate allowed by contract. When effected, it shall be the 44
duty of the directors to provide for the collection of an 45
annual tax sufficient to pay the interest on the 46
indebtedness as it falls due, and also to constitute a 47
sinking fund for the payment of the principal thereof within 48
the time the principal becomes due. 49
209.130. 1. There is hereby levied an annual tax of 1
three cents on each one hundred dollars valuation of taxable 2
property in the state of Missouri to provide a fund out of 3
which shall be paid the pensions for the deserving blind as 4
herein provided. The tax shall be collected at the same 5
time and in the same manner and by the same means as other 6
state taxes are now collected. The tax, when so collected, 7
shall be paid into the state treasury to the credit of the 8
blind pension fund, out of which fund shall be paid the 9
pension as provided by law. Any balance remaining in the 10
fund after the payment of the pensions may be appropriated 11
for the adequate support of the commission for the blind, 12
and any balance remaining at the end of the biennium shall 13
be transferred to the distributive public school fund. 14
2. This section shall expire upon the adoption of an 15
amendment to Article III, Section 38(b) of the Constitution 16
of Missouri requiring the general assembly to annually 17
appropriate moneys for the pensioning of the blind and 18
eliminating the property tax levied for such purpose. 19
SB 1517 200
210.860. 1. The governing body of any county or city 1
not within a county may, after voter approval pursuant to 2
this section, levy a tax not to exceed twenty-five cents on 3
each one hundred dollars of assessed valuation on taxable 4
property in the county for the purpose of providing 5
counseling, family support, and temporary residential 6
services to persons eighteen years of age or less and those 7
services described in section 210.861. The question shall 8
be submitted to the qualified voters of the county or city 9
not within a county at a [county or state] general[, primary 10
or special] election upon the motion of the governing body 11
of the county or city not within a county or upon the 12
petition of eight percent of the qualified voters of the 13
county determined on the basis of the number of votes cast 14
for governor in such county or city not within a county at 15
the last gubernatorial election held prior to the filing of 16
the petition. The election officials of the county or city 17
not within a county shall give legal notice as provided in 18
chapter 115. The question shall be submitted [in 19
substantially the following form:] as provided in section 20
115.706. 21
22
23
24
25
26
27
28
29
30
31
[Shall ______ County (City) be authorized to levy
a tax of ______ cents on each one hundred dollars
of assessed valuation on taxable property in the
county (city) for the purpose of establishing a
community children's services fund for purposes
of providing funds for counseling and related
services to children and youth in the county
(city) eighteen years of age or less and services
which will promote healthy lifestyles among
children and youth and strengthen families?
32 □ YES □ NO]
SB 1517 201
If a majority of the votes cast on the question by the 33
qualified voters voting thereon are in favor of the 34
question, then the tax shall be levied and collected as 35
otherwise provided by law. If a majority of the votes cast 36
on the question by the qualified voters voting thereon are 37
opposed to the question, then the tax shall not be levied 38
unless and until the question is again submitted to the 39
qualified voters of the county or city not within a county 40
and a majority of such voters are in favor of such a tax, 41
and not otherwise. 42
2. All revenues generated by the tax prescribed in 43
this section shall be deposited in the county treasury or, 44
in a city not within a county, to the board established by 45
law to administer such fund to the credit of a special 46
"Community Children's Services Fund" to accomplish the 47
purposes set out herein and shall be used for no other 48
purpose. Such fund shall be administered by and expended 49
only upon approval by a board of directors, established 50
pursuant to section 210.861. 51
233.172. 1. In any county of the first classification 1
without a charter form of government having a population of 2
at least one hundred fifty thousand and either containing a 3
portion of a city with a population of at least three 4
hundred fifty thousand or bordering a city not within a 5
county, the county commission may, by resolution, submit the 6
question of creating a road benefit district pursuant to 7
sections 233.170 to 233.316, encompassing the unincorporated 8
areas of such county to all of the qualified voters residing 9
within such district [at a general or special election 10
called for that purpose] as provided in subsection 1 of 11
section 115.706. Such resolution shall set forth the name 12
SB 1517 202
of the proposed road benefit district, its boundaries and a 13
proposed road and bridge benefit district tax levy in an 14
amount not to exceed twenty cents per one hundred dollars 15
assessed valuation. The ballot upon which the question of 16
creating a road benefit district is submitted to the 17
qualified voters residing within the proposed district shall 18
contain a question [in substantially the following form:] as 19
provided in section 115.706. 20
[Shall the ______ County, be authorized to 21
create a road benefit district within the 22
following boundaries, to-wit: ______ (set forth 23
boundaries of proposed road benefit district) 24
and assess a levy not to exceed ______ cents per 25
one hundred dollars assessed valuation upon all 26
property within the boundaries of said road 27
benefit district the proceeds of which levy 28
shall be placed in a "road benefit district 29
fund" and used solely for the improvement, 30
maintenance, construction and repair of roads 31
and bridges within the boundaries of the road 32
benefit district?] 33
2. If the ballot question is approved by a majority of 34
the qualified voters residing within the boundaries of the 35
proposed district, the governing body of the county shall be 36
authorized to assess and collect a levy in an amount not to 37
exceed the amount specified on the ballot, in which event 38
the sums so collected shall be placed in a separate "road 39
district benefit fund" and used only for the purposes 40
specified on the ballot within the boundaries of the road 41
benefit district. 42
3. Notwithstanding section 233.170, to the contrary, a 43
district established pursuant to this section may contain 44
SB 1517 203
less than six hundred forty acres and may contain 45
territories that are not contiguous. 46
233.200. 1. The commissioners of such districts so 1
incorporated shall have power to issue road and bridge bonds 2
for and on behalf of their respective districts, payable out 3
of funds derived from taxation of all property taxable 4
therein to an amount including existing indebtedness payable 5
out of funds so derived not exceeding five percent of the 6
assessed valuation of such property to be ascertained by the 7
assessment next before the last assessment for state and 8
county purposes. Such bonds to be issued in denominations 9
of one hundred dollars, or some multiple thereof, to bear 10
interest at not exceeding the rate per annum permitted by 11
law, and to become due in not exceeding twenty years after 12
the date of such bonds. Whenever the board of commissioners 13
of any such road district propose to issue such bonds, they 14
shall submit the question to the voters in the district as 15
provided in section 115.706. 16
2. The notice of election shall state the amount of 17
bonds to be issued. 18
3. The result of the submission of the question shall 19
be entered upon the records of the district. If it shall 20
appear that the constitutionally required percentage of the 21
voters voting on the question shall have voted in favor of 22
the issue of the bonds, the commissioners shall order and 23
direct the execution of the bonds for and on behalf of such 24
district and provide for the levy and collection of a direct 25
annual tax upon all the taxable property in the district 26
sufficient to provide for the payment of the principal and 27
interest of the bonds so authorized as they respectively 28
become due. 29
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4. The question shall be submitted [in substantially 30
the following form:] as provided in section 115.706. 31
[Shall the ______ special road district of 32
______ County issue road and bridge bonds in the 33
amount of ______ dollars?] 34
5. The board of commissioners shall not sell the bonds 35
for less than ninety-five percent of the par value thereof, 36
and the proceeds shall be paid over to the county treasurer, 37
and disbursed on warrants drawn by the president or vice 38
president of the board of commissioners and attested by the 39
secretary. The proceeds of the sale of such bonds shall be 40
used for the purpose only of paying the cost of holding such 41
election, and constructing, repairing and maintaining 42
bridges and culverts within the district, and working, 43
repairing, maintaining and dragging public roads within the 44
district. 45
233.345. 1. The special road district commissioners 1
of districts so incorporated shall have power to issue road 2
and bridge bonds for and on behalf of their respective 3
districts, payable out of funds derived from taxation of all 4
property taxable therein, to an amount, including existing 5
indebtedness payable out of funds so derived not exceeding 6
five percent of the assessed valuation of such property to 7
be ascertained by the assessment next before the last 8
assessment for state and county purposes. Such bonds to be 9
issued in denominations of one hundred dollars or some 10
multiple thereof, to bear interest at not exceeding the rate 11
per annum permitted by law, and to become due in not 12
exceeding twenty years after the date of such bonds. 13
2. Whenever the board of special road district 14
commissioners of such road district propose to issue such 15
bonds, they shall order the question to be submitted to the 16
SB 1517 205
voters of the district as provided in section 115.706. The 17
notice of election shall state the amount of bonds to be 18
issued. 19
3. The result of the submission of the question shall 20
be entered upon the records of the district. If it shall 21
appear that the constitutionally required percentage of the 22
voters voting on the question shall have voted in favor of 23
the issue of the bonds, the commissioners shall order and 24
direct the execution of the bonds for and on behalf of such 25
district and provide for the levy and collection of a direct 26
annual tax upon all the taxable property in the district 27
sufficient to provide for the payment of the principal and 28
interest of the bonds so authorized as they respectively 29
become due. 30
4. The question shall be submitted [in substantially 31
the following form:] as provided in section 115.706. 32
[Shall the ______ special road district of 33
______ County issue bonds in the amount of 34
______ dollars?] 35
5. The board of special road district commissioners 36
shall not sell the bonds for less then ninety-five percent 37
of the par value thereof and the proceeds shall be paid over 38
to the treasurer of the special road district and disbursed 39
on warrants drawn by the president or vice president of the 40
board of commissioners and attested by the secretary. The 41
proceeds of the sale of such bonds shall be used for the 42
purpose only of paying the cost of holding such election, 43
and constructing, repairing and maintaining bridges and 44
culverts within the district, and working, repairing, 45
maintaining and dragging public roads within the district. 46
233.455. 1. Whenever the board of commissioners of 1
any special road district proposes to issue bonds for road 2
SB 1517 206
purposes, they shall order the submission of the question to 3
the voters and whenever twenty voters of any township shall 4
file with the clerk of the county commission wherein the 5
township is located a petition in writing asking that bonds 6
for road purposes be issued for and on behalf of such 7
township, it shall be the duty of the county commission to 8
order the submission of the question to the voters as 9
provided in section 115.706. 10
2. The notice of election, in either case, shall state 11
the amount of bonds to be issued. 12
3. The result of the submission of the question shall 13
be entered upon the records of such county commission or the 14
board of commissioners. If it shall appear that two-thirds 15
of the voters voting on said question shall have voted in 16
favor of the issuance of said bonds, the board of 17
commissioners of the special road district, or the county 18
commission, as the case may be, shall order and direct the 19
execution of the bonds for and on behalf of such special 20
road district or township, and shall provide for the levy 21
and collection of a direct annual tax upon all the taxable 22
property in said district or township sufficient to provide 23
for the payment of the principal and interest of the bonds 24
so authorized as they respectively become due. 25
4. It shall be the duty of the clerk of the board of 26
commissioners on or before the first day of May in each 27
year, or the state auditor immediately thereafter, in case 28
the clerk of the board of commissioners should fail or 29
neglect, on or before the first day of May of each year, so 30
to do, to certify to the county commission of the county, or 31
counties, wherein such road district is situated, the amount 32
of money that will be required during the next succeeding 33
SB 1517 207
year to pay interest falling due on bonds issued and the 34
principal of bonds maturing during such year. 35
5. On receipt of such certificate it shall be the duty 36
of the county commission, or commissions, at the time it 37
makes the levy for state, county, school and other taxes, 38
to, by order made, levy such a rate of taxation upon the 39
taxable property in the road district, in such county or 40
counties, as will raise the sum of money required for the 41
purposes aforesaid. On such order being made it shall be 42
the duty of the clerk of the county commission, or 43
commissions, to extend such rate of taxation upon the tax 44
books, against all of the taxable property in the district 45
in such county or counties, and the same shall be collected 46
by the collector of the revenue at the time and in the 47
manner, and by the same means as state, county, school and 48
other taxes are collected. 49
6. At the time the county commission is required to 50
determine and levy the rate of taxation for state, county, 51
school and other taxes, to determine, order and levy such a 52
rate of taxation upon the taxable property in any township 53
in such county as may have outstanding bonds issued under 54
this section as will be sufficient to pay interest and 55
principal falling due during the next succeeding year. It 56
shall be the duty of the clerk of the county commission to 57
extend upon the tax books of the county such rate of 58
taxation upon and against all of the taxable property in 59
such township, and when so extended the same shall be 60
collected by the collector of the revenue at the time, in 61
the manner, and by the means that state, county, school and 62
other taxes are collected. 63
7. All the laws, rights and remedies of the state of 64
Missouri for the collection of state, county, school and 65
SB 1517 208
other taxes, shall be applicable to the collection of taxes 66
herein authorized to be collected. 67
233.460. The question shall be submitted [in 1
substantially the following form:] as provided in section 2
115.706. 3
[Shall the ______ special road district of 4
______ (Name district or township) of ______ 5
county issue road bonds in the amount of ______ 6
dollars?] 7
233.510. 1. The commissioners of any special road 1
subdistrict may levy, if four-sevenths of the voters of the 2
subdistrict voting thereon approve, a tax on all taxable 3
property in the subdistrict, the proceeds of which to be 4
used for the support of the subdistrict, including the 5
payment of bonds issued under section 233.513. The 6
proposition to levy the tax authorized by this section may 7
be submitted by the commissioners at the next annual 8
election of the members of the commission or at any 9
[regularly scheduled primary or] general election [or at a 10
special election called for the purpose]. A separate ballot 11
containing the question shall [read as follows:] be 12
submitted as provided in section 115.706. 13
14
15
16
17
18
19
[Shall the commissioners of the ______
Special Road Subdistrict be authorized to
levy a tax of ______ cents on the one
hundred dollars assessed valuation to
provide funds for the support of the
subdistrict?
20 □ FOR THE PROPOSITION
21 □ AGAINST THE PROPOSITION
SB 1517 209
If four-sevenths of the qualified voters casting votes 24
thereon be in favor of the question, the commissioners shall 25
levy a tax in accordance with the provisions of this 26
section, but if four-sevenths of the voters casting votes 27
thereon do not vote in favor of the levy authorized by this 28
section, no such tax shall be levied. 29
2. Any tax authorized pursuant to the provisions of 30
this section shall be levied and collected as provided by 31
law for the levy and collection of taxes for special road 32
districts. Taxes authorized pursuant to this section shall 33
be deposited with the county treasurer, who shall disburse 34
the moneys only to the president or vice president of the 35
subdistrict upon warrants signed by such officer and 36
attested by the secretary of the subdistrict. 37
235.175. 1. Before the board of directors of any 1
street light maintenance district may increase the 2
district's current tax levy, the proposed increase must be 3
approved by a majority of the voters voting thereon. 4
2. The proposition to increase the tax levy may be 5
submitted by the board of directors or upon petition of five 6
hundred registered voters of the district. All propositions 7
to increase the tax levy shall be submitted [at the next 8
election permitted by section 115.123] as provided in 9
subsection 1 of section 115.706. 10
3. A separate ballot containing the question shall 11
[read as follows:] be submitted as provided in section 12
115.706. 13
22
23
(Place an X in the square opposite the one
for which you wish to vote.)]
SB 1517 210
4. If a majority of the qualified voters casting votes 24
thereon be in favor of the increased tax levy, the board of 25
directors shall raise the tax levy to the level approved by 26
the voters. If a majority of the voters casting votes 27
thereon do not vote in favor of the increased tax levy, any 28
levy previously authorized shall remain in effect. 29
5. No street light maintenance district shall fix a 30
rate of levy which exceeds the maximum tax levy authorized 31
by section 235.170. 32
238.232. 1. If approved by at least four-sevenths of 1
the qualified voters voting on the question in the district, 2
the district may impose a property tax in an amount not to 3
exceed the annual rate of ten cents on the hundred dollars 4
assessed valuation. The district board may levy a property 5
tax rate lower than its approved tax rate ceiling and may 6
increase that lowered tax rate to a level not exceeding the 7
tax rate ceiling without voter approval. The property tax 8
shall be uniform throughout the district. 9
2. The ballot of submission shall be [substantially in 10
the following form:] submitted as provided in section 11
115.706. 12
14
15
16
17
18
19
[Shall the board of directors of the ______ street
light maintenance district be authorized to
increase the current tax levy of ______ cents per
one hundred dollars assessed valuation to ______
cents per one hundred dollars assessed valuation to
provide funds for the support of the district?
20 □ YES □ NO
21
22
23
(If you are in favor of the tax levy, place an X in
the box opposite "YES". If you are opposed to the
tax levy, place an X in the box opposite "NO".)]
SB 1517 211
3. The county collector of each county in which the 28
district is partially or entirely located shall collect the 29
property taxes and special benefit assessments made upon all 30
real property and tangible personal property within that 31
county and the district, in the same manner as other 32
property taxes are collected. 33
4. Every county collector having collected or received 34
district property taxes shall, on or before the fifteenth 35
day of each month and after deducting his commissions, remit 36
to the treasurer of that district the amount collected or 37
received by him prior to the first day of the month. Upon 38
receipt of such money, the district treasurer shall execute 39
a receipt therefor, which he shall forward or deliver to the 40
collector. The district treasurer shall deposit such sums 41
into the district treasury, credited to the appropriate 42
project or purpose. The collector and district treasurer 43
shall make final settlement of the district account and 44
13
14
15
16
17
18
19
20
21
22
[Shall the ______ Transportation Development
District impose a property tax upon all real
and tangible personal property within the
district at a rate of not more than ______
(insert amount) cents per hundred dollars
assessed valuation for the purpose of
providing revenue for the development of a
project (or projects) in the district (insert
general description of the project or
projects, if necessary)?
23 □ YES □ NO
24
25
26
27
If you are in favor of the question, place an
"X" in the box opposite "YES". If you are
opposed to the question, place an "X" in the
box opposite "NO".]
SB 1517 212
commissions owing, not less than once each year, if 45
necessary. 46
5. Notwithstanding any provision of law to the 47
contrary, all property owned by an entity that is exempt 48
from taxation under 26 U.S.C. Section 501(c), as amended, 49
shall be exempt from any special assessment levied by a 50
district under this section so long as the property is used 51
in furtherance of the entity's tax exempt purposes. 52
247.130. 1. Any district organized hereunder shall 1
have power to borrow money for any of the purposes provided 2
for in sections 247.010 to 247.220, and to issue bonds 3
therefor. In such event the board of directors shall 4
proceed substantially as follows: The board shall adopt a 5
resolution, reciting the necessity for the borrowing of 6
money, the amount of money necessary to be raised, the 7
purposes thereof, and the amount and type or character of 8
bonds to be issued. Such resolution shall also fix the date 9
of an election, to be held on a general election day, for 10
the purpose of testing the sense of the voters of the 11
district on the question of incurring such indebtedness and 12
issue bonds in evidence thereof. 13
2. Such resolution may submit at such election a 14
proposal to issue general obligation bonds or special 15
obligation bonds, or both, but in no event shall the board 16
of directors have authority to issue bonds unless at such 17
election the constitutionally required percentage of the 18
qualified voters of the district voting on any general 19
obligation bonds shall assent thereto and a simple majority 20
of the qualified voters of the district voting on any 21
special obligation bonds shall assent thereto. 22
3. Districts organized under the provisions of 23
sections 247.010 to 247.220 may issue either general 24
SB 1517 213
obligation bonds or special obligation bonds, as herein 25
defined; provided, however, that the type or character of 26
bonds to be issued shall be determined by the board of 27
directors in advance of calling the bond election and shall 28
be stated in the notice of election as herein provided. 29
4. General obligation bonds, within the meaning of 30
said sections, shall be bonds issued within the limitation 31
of indebtedness prescribed under Section 26 of Article VI of 32
the Constitution of Missouri, for the payment of which, both 33
principal and interest, a direct tax may be levied upon all 34
taxable property within the district. Before or at the time 35
of issuing general obligation bonds, the board of directors 36
shall provide for the collection of an annual tax, to be 37
levied upon all taxable property within the district 38
sufficient to pay the interest on such bonds as it falls 39
due, and also to constitute a sinking fund for the payment 40
of the principal thereof within twenty years from the date 41
of such bonds; provided, however, that the net income and 42
revenue arising from the operation of the waterworks system 43
of such district, after providing for costs of operation, 44
maintenance, depreciation and necessary extensions and 45
enlargements, shall be transferred to and become a part of 46
the interest and sinking fund applicable to such general 47
obligation bonds, unless or until such net revenues are 48
pledged to the payment of special obligation bonds as herein 49
provided. 50
5. Special obligation bonds, within the meaning of 51
sections 247.010 to 247.220, shall be bonds payable, both as 52
to principal and interest, wholly and only out of the net 53
income and revenues arising from the operation of the 54
waterworks system of any such district, after providing for 55
costs of operation, maintenance, depreciation and necessary 56
SB 1517 214
extensions and enlargements, and such bonds shall not be 57
deemed to be indebtedness of any such district within the 58
meaning of any constitutional or statutory limitation upon 59
the incurring of indebtedness. Before or at the time of 60
issuing any such special obligation bonds, the board of 61
directors shall pledge such net income and revenues to the 62
payment of such bonds, both principal and interest, and 63
shall covenant to fix, maintain and collect rates for water 64
and water service supplied by such district so as to assure 65
that such net income and revenues will be sufficient for the 66
purposes herein required. 67
6. All bonds issued under the provisions of sections 68
247.010 to 247.220 shall be payable serially, beginning not 69
more than five years after the date they bear; the last 70
installment of any general obligation bonds so issued shall 71
be payable not more than twenty years after such date, and 72
the last installment of any special obligation bonds so 73
issued shall be payable not more than thirty-five years 74
after such date. Such bonds shall bear such rate of 75
interest, not exceeding six percent per annum, payable 76
annually or semiannually, shall be payable at such place or 77
places, within or without the state of Missouri, shall be 78
executed by the president of the board of directors, 79
attested by the clerk of said board, under the seal of the 80
district, and shall be of such denomination and be payable 81
in such medium of payment, all as the board of directors may 82
determine; provided, further, that should any bond issue 83
fail to carry at an election held for that purpose, the 84
board of directors shall have no power to call another 85
election on the question of the issuance of bonds for a 86
period of four months thereafter. 87
SB 1517 215
247.350. 1. The decree of incorporation shall not 1
become final and conclusive until it shall have been 2
submitted to voters of the proposed district and until it 3
shall have been assented to by a majority vote of the voters 4
of the district voting on the question. 5
2. The decree shall provide for the submission of the 6
question of incorporating such districts and to vote on the 7
maximum rate of levy for general operating purposes if such 8
maximum rate shall exceed fifteen cents on the one hundred 9
dollar valuation of the district, shall fix the date for 10
holding such election as the general election date. 11
3. The question of incorporating the district shall be 12
submitted [in substantially the following form:] as provided 13
in section 115.706. 14
[Shall there be incorporated a ______ 15
metropolitan water supply district?] 16
4. Any question to determine the maximum rate of levy 17
for general operation purposes in excess of fifteen cents on 18
the one hundred dollars valuation shall be submitted in 19
substantially the following form: 20
Shall the ______ metropolitan water supply district be 21
authorized to levy a tax not exceeding ______ cents per one 22
hundred dollars assessed valuation for general operating 23
purposes? 24
5. The return shall be certified to the circuit court 25
having jurisdiction in the cause, and said court shall 26
thereupon enter its order canvassing said returns and 27
declaring the result of such election. If upon such canvass 28
and declaration it is found and determined that a majority 29
of the voters of the district voting on the question shall 30
have voted in favor of the question, the court shall enter 31
its further order declaring the decree of incorporation to 32
SB 1517 216
be final and conclusive. In the event, however, that the 33
court shall find the majority shall not have voted in favor 34
of the question the court shall enter its further order 35
declaring said decree of incorporation to be void and of no 36
effect. 37
6. If the court enters an order declaring the decree 38
of incorporation to be final and conclusive, it shall at the 39
same time designate the first board of directors of said 40
district from among the names of the voters who have been 41
named in one or more petitions filed in said cause. The 42
court shall designate and the decree shall contain the 43
appointment of two of such directors to serve for a term 44
ending three years after the next succeeding second Tuesday 45
in April, two of such directors to serve for a term ending 46
three years after the next succeeding second Tuesday in 47
April, two of such directors to serve for a term ending two 48
years after the next succeeding second Tuesday in April, and 49
one of such directors to serve for a term ending one year 50
after the next succeeding second Tuesday in April. The 51
directors thus appointed by the court shall serve for the 52
terms thus designated and until their successors shall have 53
been appointed or elected as provided in section 247.430. 54
7. The court shall at the same time enter an order of 55
record declaring the result of the submission of the 56
question to determine the maximum rate of levy of the 57
district, and shall set forth the amount beyond which the 58
board shall not thereafter have power to order a levy except 59
as otherwise provided in section 247.460 and which levy in 60
no event shall exceed the sum of twenty-five cents on the 61
one hundred dollar assessed valuation. 62
247.470. 1. On or before the first day of May of each 1
year, the board shall certify to the county commission of 2
SB 1517 217
the county within which the district is located a rate of 3
levy so fixed by the board as provided by law, with 4
directions that at the time and in the manner required by 5
law for levy of taxes for county purposes such county 6
commission shall levy a tax at the rate so fixed and 7
determined upon the assessed valuation of all the taxable 8
tangible property within the district, in addition to such 9
other taxes as may be levied by such county commission. 10
2. If the board thereafter in any year fixes and 11
determines by resolution of the board a rate of levy in 12
excess of fifteen cents per one hundred dollars valuation or 13
of the rate approved by a vote of the majority of the voters 14
of the district voting thereon, as provided herein for 15
general purposes, then the board shall order the submission 16
of the question of levying a tax rate in such increased 17
amount to the voters of the district in the same manner so 18
far as practicable as is provided for the submission of the 19
question to create a bonded indebtedness. Such resolution 20
of the board shall also fix the date upon which the election 21
is to be held at the next general election date. 22
3. The question shall be submitted [in substantially 23
the following form:] as provided in section 115.706. 24
[Shall the ______ metropolitan water supply 25
district be authorized to levy an annual rate of 26
taxation not exceeding ______ cents per one 27
hundred dollars assessed valuation for general 28
operating purposes?] 29
247.550. 1. Any district organized hereunder shall 1
have power to borrow money for any of the purposes provided 2
for in sections 247.230 to 247.670, and to issue bonds 3
therefor. In such event the board of directors shall 4
proceed substantially as follows: 5
SB 1517 218
(1) The board shall adopt a resolution reciting the 6
necessity for the borrowing of money, the amount of money 7
necessary to be raised, the purposes thereof, the amount and 8
type or character of bonds to be issued. 9
(2) Such resolution shall also fix the date of an 10
election to be held for the purpose of testing the sense of 11
the voters of the district on the question to borrow money 12
and issue bonds in evidence thereof at the next general 13
election date. 14
(3) Such resolution may submit at such election a 15
proposal to issue general obligation bonds or special 16
revenue obligation bonds, or both. Districts organized 17
under the provisions of sections 247.230 to 247.670 may 18
issue either general obligation bonds or special revenue 19
obligation bonds provided that the type or character of 20
bonds to be issued shall be determined by the board of 21
directors in advance of calling the bond election and shall 22
be stated in the notice of election as herein provided. 23
2. If the question is to issue general obligation 24
bonds, it must be assented to by two-thirds of the voters of 25
the district voting on the question; if the question is to 26
issue special revenue obligation bonds, it must be assented 27
to by four-sevenths of the voters on the question. 28
249.929. 1. To establish a sewage or storm water 1
facility improvement district, the governing body of any 2
city with a population of three hundred fifty thousand or 3
more inhabitants which is located in more than one county, 4
or the governing body of any county of the first 5
classification without a charter form of government that has 6
a population of at least one hundred sixty thousand 7
inhabitants, or the governing body of any county of the 8
first classification without a charter form of government 9
SB 1517 219
containing a portion of a city with a population of at least 10
three hundred fifty thousand inhabitants, or the governing 11
body of any county of the first classification without a 12
charter form of government as of August 28, 1995, that has a 13
population of more than one hundred five thousand but less 14
than one hundred twenty thousand inhabitants, shall comply 15
with the procedures described in subsection 2 of this 16
section. 17
2. The governing body of any city with a population of 18
three hundred fifty thousand or more inhabitants which is 19
located in more than one county, or the governing body of 20
any county of the first classification without a charter 21
form of government that has a population of at least one 22
hundred sixty thousand inhabitants, or the governing body of 23
any county of the first classification without a charter 24
form of government containing a portion of a city with a 25
population of at least three hundred fifty thousand 26
inhabitants, or the governing body of any county of the 27
first classification without a charter form of government as 28
of August 28, 1995, that has a population of more than one 29
hundred five thousand but less than one hundred twenty 30
thousand inhabitants, proposing to create a sewage or storm 31
water facility improvement district may, by resolution, 32
submit the question of creating such district to all 33
qualified voters residing within such district [at a general 34
or special election called for that purpose] as provided in 35
subsection 1 of section 115.706. Such resolution shall set 36
forth the project name for the proposed sewage or storm 37
water facility improvement, the general nature of the 38
proposed improvement, the estimated cost of such 39
improvement, the boundaries of the proposed sewage or storm 40
water facility improvement district to be assessed, and the 41
SB 1517 220
proposed method or methods of assessment, including any 42
provision for the annual assessment of maintenance costs of 43
the improvement in each year after the bonds issued for the 44
original sewage or storm water facility improvement are paid 45
in full. The governing body of the city or county may 46
create a sewage or storm water facility improvement district 47
when the question of creating such district has been 48
approved by the vote of the percentage of electors within 49
such district voting thereon that is equal to the percentage 50
of voter approval required for the issuance of general 51
obligation bonds of such county under Article VI, Section 26 52
of the Constitution of this State. The notice of election 53
containing the question of creating a sewage or storm water 54
facility improvement district shall contain the project name 55
for the proposed improvement, the general nature of the 56
proposed improvement, the estimated cost of such 57
improvement, the boundaries of the proposed sewage or storm 58
water facility improvement district to be assessed, the 59
proposed method or methods of assessment, including any 60
provision for the annual assessment of maintenance costs of 61
the improvement in each year after the bonds issued for the 62
original improvement are paid in full, and a statement that 63
the final cost of such improvement assessed against property 64
within the district and the amount of general obligation 65
bonds issued therefor shall not exceed the estimated cost of 66
such improvement, as stated in such notice, by more than 67
twenty-five percent. The question of whether to create any 68
sewage water facility improvement district or storm water 69
facility improvement district, the boundaries of which are 70
not identical to any existing or proposed storm water 71
facility improvement district or any existing or proposed 72
sewage water facility improvement district, shall be 73
SB 1517 221
submitted to the voters as a separate question as provided 74
in section 115.706; however, the question of whether to 75
create a sewage water facility improvement district and a 76
storm water facility improvement district, the boundaries of 77
which are identical, may be submitted as a single question 78
as provided in section 115.706. The ballot upon which the 79
question of creating a sewage or storm water facility 80
improvement district is submitted to the qualified voters 81
residing within the proposed district shall contain a 82
question [in substantially the following form:] submitted as 83
provided in section 115.706. 84
3. Upon receiving the requisite voter approval at an 101
election, the governing body of any city with a population 102
of three hundred fifty thousand or more inhabitants which is 103
located in more than one county, or the governing body of a 104
county of the first classification without a charter form of 105
government that has a population of at least one hundred 106
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
[Shall ______ (name of city or county) be
authorized to create a sewage or storm water
facility improvement district proposed for the
______ (project name for the proposed improvement)
and incur indebtedness and issue general obligation
bonds to pay for all or part of the cost of sewage
or storm water facility improvements within such
district, the cost of all indebtedness so incurred
to be assessed by the governing body of the ______
(city or county) on the property benefitted by such
improvements for a period of ______ years, and, if
included in the resolution, an assessment in each
year thereafter with the proceeds thereof used
solely for maintenance of the sewage or storm water
facility improvement?
100 □ YES □ NO]
SB 1517 222
sixty thousand inhabitants, or the governing body of any 107
county of the first classification without a charter form of 108
government containing a portion of a city with a population 109
of at least three hundred fifty thousand inhabitants, or the 110
governing body of any county of the first classification 111
without a charter form of government as of August 28, 1995, 112
that has a population of more than one hundred five thousand 113
but less than one hundred twenty thousand inhabitants, may, 114
by resolution, determine the advisability of the improvement 115
and may order that the sewage or storm water facility 116
improvement district be established and that preliminary 117
plans and specifications for the improvement be made. Such 118
resolution shall state and make findings as to the project 119
name for the proposed improvement, the nature of the 120
improvement, the estimated cost of such improvement, the 121
boundaries of the sewage or storm water facility improvement 122
district to be assessed, the proposed method or methods of 123
assessment, including any provision for the annual 124
assessment of maintenance costs of the improvement in each 125
year after the bonds issued for the original improvement are 126
paid in full, and shall also state that the final cost of 127
such improvement assessed against the property within the 128
sewage or storm water facility improvement district and the 129
amount of general obligation bonds issued therefor shall 130
not, without a new election, exceed the estimated cost of 131
such improvement by more than twenty-five percent. 132
249.1106. 1. The ballot upon which the question of 1
creating a consolidated sewer district is submitted to the 2
qualified voters residing within each existing sewer 3
district or districts shall contain a question [in 4
substantially the following form:] submitted as provided in 5
section 115.706. 6
SB 1517 223
If a majority of the total votes cast on the proposal by the 25
qualified voters of each existing district or districts 26
voting thereon are in favor of the proposal, then the order 27
shall become effective. If the proposal receives less than 28
the required majority in at least one existing district, 29
then the governing body of the county shall have no power to 30
impose the consolidation of sewer districts as authorized 31
pursuant to this section unless and until the governing body 32
of the county shall again have submitted another proposal to 33
authorize the governing body of the county to consolidate 34
authorized by this section and such proposal is approved by 35
the required majority of the total votes cast on the 36
proposal by the qualified voters of each existing district 37
or districts voting on such proposal. 38
7
8
9
10
11
12
13
14
15
16
17
18
19
[Shall the ______ (governing body's name) of ______
(county's name) be authorized to dissolve the
existing ______ (name of existing sewer district)
and create a consolidated sewer district proposed
for the ______ (name of existing sewer districts to
be consolidated) and authorize the consolidated
sewer districts to incur indebtedness and issue
general obligation bonds to pay for all or part of
the cost of the creation and maintenance of such
consolidated sewer district, with the cost of all
indebtedness so incurred to be assessed by the
______ (name of consolidated sewer district) on the
property within the consolidated sewer district?
20 □ YES □ NO
21
22
23
24
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 224
2. The boundaries of the proposed consolidated sewer 39
district shall be described by metes and bounds, streets or 40
other sufficiently specific description. 41
3. There shall be separate submissions of the question 42
of creating a consolidated sewer district to each group of 43
voters within each existing sewer district or districts, and 44
the elections shall be held simultaneously. 45
249.1150. 1. There is hereby created within any 1
county of the third classification without a township form 2
of government and with more than thirty-four thousand but 3
less than thirty-four thousand one hundred inhabitants, any 4
county of the second classification without a township form 5
of government and with more than fifty-four thousand two 6
hundred but less than fifty-four thousand three hundred 7
inhabitants, any county of the third classification without 8
a township form of government and with more than thirteen 9
thousand seventy-five but less than thirteen thousand one 10
hundred seventy-five inhabitants, any county of the first 11
classification with more than two hundred forty thousand 12
three hundred but less than two hundred forty thousand four 13
hundred inhabitants, any county of the third classification 14
without a township form of government and with more than 15
nine thousand four hundred fifty but less than nine thousand 16
five hundred fifty inhabitants, any county of the third 17
classification without a township form of government and 18
with more than twenty-eight thousand six hundred but less 19
than twenty-eight thousand seven hundred inhabitants, any 20
county of the first classification with more than thirty- 21
nine thousand seven hundred but less than thirty-nine 22
thousand eight hundred inhabitants, any county of the third 23
classification without a township form of government and 24
with more than thirty-one thousand but less than thirty-one 25
SB 1517 225
thousand one hundred inhabitants, and any county of the 26
third classification without a township form of government 27
and with more than seventeen thousand nine hundred but less 28
than eighteen thousand inhabitants, the "Upper White River 29
Basin Watershed Improvement District". The watershed 30
improvement district is authorized to own, install, operate, 31
and maintain decentralized or individual on-site wastewater 32
treatment plants. The watershed improvement district 33
created under this section shall be a body corporate and a 34
political subdivision of the state of Missouri, shall be 35
capable of suing and being sued in contract in its corporate 36
name, and shall be capable of holding such real and personal 37
property necessary for corporate purposes. The district 38
shall implement procedures to regulate the area within the 39
district and to educate property owners within the district 40
about the requirements imposed by the district. 41
2. Any county included in the Upper White River Basin 42
watershed improvement district, as established in subsection 43
1 of this section, may choose to opt out of the district in 44
one of two ways: 45
(1) Upon the filing of a petition signed by at least 46
twenty percent of the property owners residing within the 47
county, a proposal is submitted to the qualified voters 48
within the district boundaries. The ballot of submission 49
shall be in substantially the following form: 50
51
52
Shall the county of ______ opt out of the Upper
White River Basin Watershed Improvement District?
53 □ YES □ NO
54
55
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
SB 1517 226
If a simple majority of the votes cast in the county favors 58
the proposal to opt out of district, then the county shall 59
no longer be included in the Upper White River Basin 60
watershed improvement district, and shall cease all 61
imposition, collection, and assessment of any taxes 62
associated with that district, beginning on the first day of 63
the first month following the election. If a simple 64
majority of the votes cast in the county opposes the 65
proposal to opt out of the district, then the county shall 66
remain a part of the Upper White River Basin watershed 67
improvement district. However, if a proposal to opt out of 68
the district is not approved, the governing body of the 69
county shall not resubmit a proposal to the voters under 70
this section [sooner than twelve months from the date of the 71
last proposal submitted under this section] until the next 72
general election; or 73
(2) Upon the issuance of an order by the county 74
commission, a proposal is submitted to the qualified voters 75
within the district boundaries to opt out of the Upper White 76
River Basin watershed improvement district. The ballot of 77
submission shall be in substantially the following form: 78
56
57
the question, place an "X" in the box opposite
"NO".
79
80
Shall the county of ______ opt out of the Upper
White River Basin Watershed Improvement District?
81 □ YES □ NO
82
83
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
SB 1517 227
If a simple majority of the votes cast in the county favors 86
the proposal to opt out of the Upper White River Basin 87
watershed improvement district, then the county shall no 88
longer be included in the Upper White River Basin watershed 89
improvement district, and shall cease all imposition, 90
collection, and assessment of any taxes associated with that 91
district, beginning on the first day of the first month 92
following the election. If a simple majority of the votes 93
cast in the county opposes the proposal to opt out of the 94
Upper White River Basin watershed improvement district, then 95
the county shall remain a part of the Upper White River 96
Basin watershed improvement district. However, if a 97
proposal to opt out of the Upper White River Basin watershed 98
improvement district is not approved, the governing body of 99
the county shall not resubmit a proposal to the voters under 100
this section [sooner than twelve months from the date of the 101
last proposal submitted under this section] until the next 102
general election. 103
3. Any county who has successfully chosen to opt out 104
of the Upper White River Basin watershed improvement 105
district under the provisions of subsection 2 of this 106
section shall be allowed to rejoin the district at any time, 107
provided the county submits the proposal to rejoin the 108
district in one of two ways: 109
(1) Upon the filing of a petition signed by at least 110
twenty percent of the property owners residing within the 111
county, a proposal is submitted to the qualified voters 112
84
85
the question, place an "X" in the box opposite
"NO".
SB 1517 228
within the county. The ballot of submission shall be in 113
substantially the following form: 114
If a simple majority of the votes cast in the county favors 122
the proposal to rejoin the Upper White River Basin watershed 123
improvement district, then the county shall rejoin the 124
district. If a simple majority of the votes cast in the 125
county opposes the proposal to rejoin the district, then the 126
county shall remain outside the Upper White River Basin 127
watershed improvement district. However, if a proposal to 128
rejoin the Upper White River Basin watershed improvement 129
district is not approved, the governing body of the county 130
shall not resubmit a proposal to the voters under this 131
section [sooner than twelve months from the date of the last 132
proposal submitted under this section] until the next 133
general election; or 134
(2) Upon the issuance of an order by the county 135
commission, a proposal is submitted to the qualified voters 136
within the district boundaries to rejoin the Upper White 137
River Basin watershed improvement district. The ballot of 138
submission shall be in substantially the following form: 139
115
116
Shall the county of ______ rejoin the Upper White
River Basin Watershed Improvement District?
117 □ YES □ NO
118
119
120
121
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
140
141
Shall the county of ______ rejoin the Upper White
River Basin Watershed Improvement District?
SB 1517 229
If a simple majority of the votes cast in the county favors 147
the proposal to rejoin the Upper White River Basin watershed 148
improvement district, then the county shall rejoin the Upper 149
White River Basin watershed improvement district. If a 150
simple majority of the votes cast in the county opposes the 151
proposal to rejoin the Upper White River Basin watershed 152
improvement district, then the county shall remain outside 153
the Upper White River Basin watershed improvement district. 154
However, if a proposal to rejoin the Upper White River Basin 155
watershed improvement district is not approved, the 156
governing body of the county shall not resubmit a proposal 157
to the voters under this section [sooner than twelve months 158
from the date of the last proposal submitted under this 159
section] until the next general election. 160
4. The watershed improvement district created under 161
this section shall have the power to borrow money and incur 162
indebtedness and evidence the same by certificates, notes, 163
or debentures, to issue bonds and use any one or more lawful 164
funding methods the district may obtain for its purposes at 165
such rates of interest as the district may determine. Any 166
bonds, notes, and other obligations issued or delivered by 167
the district may be secured by mortgage, pledge, or deed of 168
trust of any or all of the property within the district. 169
Every issue of such bonds, notes, or other obligations shall 170
be payable out of property and revenues of the district and 171
142 □ YES □ NO
143
144
145
146
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".
SB 1517 230
may be further secured by other property within the 172
district, which may be pledged, assigned, mortgaged, or a 173
security interest granted for such payment, without 174
preference or priority of the first bonds issued, subject to 175
any agreement with the holders of any other bonds pledging 176
any specified property or revenues. Such bonds, notes, or 177
other obligations shall be authorized by resolution of the 178
district board, and shall bear such date or dates, and shall 179
mature at such time or times, but not in excess of thirty 180
years, as the resolution shall specify. Such bonds, notes, 181
or other obligations shall be in such denomination, bear 182
interest at such rate or rates, be in such form, either 183
coupon or registered, be issued as current interest bonds, 184
compound interest bonds, variable rate bonds, convertible 185
bonds, or zero coupon bonds, be issued in such manner, be 186
payable in such place or places, and be subject to 187
redemption as such resolution may provide, notwithstanding 188
section 108.170. The bonds, notes, or other obligations may 189
be sold at either public or private sale, at such interest 190
rates, and at such price or prices as the district shall 191
determine. 192
5. The county commission of any county located within 193
the watershed improvement district may authorize individual 194
properties to be served by the district by adoption of a 195
resolution or upon the filing of a petition signed by at 196
least twenty percent of the property owners of the proposed 197
area. The resolution or petition shall describe generally 198
the size and location of the proposed area. 199
6. In the event that any property within the watershed 200
improvement district proposed under this section lies within 201
or is serviced by any existing sewer district formed under 202
this chapter, chapter 204, or chapter 250, the property 203
SB 1517 231
shall not become part of the watershed improvement district 204
formed under this section unless the existing sewer district 205
agrees to refrain from providing service or to discontinue 206
service to the property. No property shall become part of 207
the watershed district until the owner of that property has 208
paid in full all outstanding costs owed to an existing sewer 209
district formed under this chapter, chapter 204, or chapter 210
250. 211
7. Upon the creation of the watershed improvement 212
district as authorized by this section, a board of trustees 213
for the district consisting of nine members shall be 214
appointed. The governing body of each county shall appoint 215
one member to serve on the board. No trustee shall reside 216
in the same county as another trustee. Of the initial 217
trustees appointed, five shall serve terms of one year, and 218
four shall serve terms of two years, as determined by lot. 219
After the initial appointments of the trustees, the 220
successor trustees shall reside in the same county as the 221
prior trustee and be elected by the resident property owners 222
of their county within the district. Each trustee may be 223
elected to no more than five consecutive two-year terms. 224
Vacancies shall be filled by the board. Each trustee shall 225
serve until a successor is elected and sworn. The trustees 226
shall not receive compensation for their services, but may 227
be reimbursed for their actual and necessary expenses. The 228
board shall elect a chair and other officers necessary for 229
its membership. The board shall enter into contracts with 230
any person or entity for the maintenance, administrative, or 231
support work required to administer the district. The board 232
may charge reasonable fees and submit proposals to levy and 233
impose property taxes to fund the operation of the district 234
to the qualified voters in the district, but such proposals 235
SB 1517 232
shall not become effective unless a majority of the 236
qualified voters in the district voting on the proposals 237
approve the proposed levy and rate of tax. The board may 238
adopt resolutions necessary to the operation of the district. 239
8. No service shall be initiated to any property lying 240
within the watershed improvement district created under this 241
section unless the property owner elects to have the service 242
provided by the district. 243
9. Any on-site wastewater treatment system installed 244
on any property that participates in the watershed 245
improvement district formed under this section shall meet 246
all applicable standards for such on-site wastewater 247
treatment systems under sections 701.025 to 701.059 and as 248
required by rules or regulations promulgated by the board of 249
trustees and the appropriate state agencies. 250
10. Property owners participating in the watershed 251
improvement district formed under this section shall be 252
required as a condition of continued participation to have a 253
maintenance plan approved by the watershed improvement 254
district for the on-site wastewater treatment systems on 255
their properties. Such property owners shall also execute a 256
utilities easement to allow the district access to the 257
system for maintenance purposes and inspections. The 258
property owner shall provide satisfactory proof that 259
periodic maintenance is performed on the sewage system. At 260
a minimum the system shall be installed and maintained 261
according to the manufacturer's recommendations. The level 262
of satisfactory proof required and the frequency of periodic 263
proof shall be determined by the board of trustees. 264
11. A district established under this section may, at 265
a general [or primary] election, submit to the qualified 266
voters within the district boundaries a real property tax 267
SB 1517 233
that shall not exceed five cents per one hundred dollars 268
assessed valuation to fund the operation of the district. 269
The ballot of submission shall be [in substantially the 270
following form:] submitted as provided in section 115.706. 271
If a majority of the votes cast in each county that is part 282
of the district favor the proposal, then the real property 283
tax shall become effective in the district on the first day 284
of the year following the year of the election. If a 285
majority of the votes cast in each county that is a part of 286
the district oppose the proposal, then that county shall not 287
impose the real property tax authorized in this section 288
until after the county governing body has submitted another 289
such real property tax proposal and the proposal is approved 290
by a majority of the qualified voters voting thereon. 291
However, if a real property tax proposal is not approved, 292
the governing body of the county shall not resubmit a 293
proposal to the voters under this section [sooner than 294
twelve months from the date of the last proposal submitted 295
under this section] until the next general election. 296
272
273
274
275
276
[Shall the ______ (name of district) impose a real
property tax within the district at a rate of not
more than ______ (insert amount) dollars per
hundred dollars of assessed valuation to fund the
operation of the district?
277 □ YES □ NO
278
279
280
281
If you are in favor of the question, place an "X"
in the box opposite "YES". If you are opposed to
the question, place an "X" in the box opposite
"NO".]
SB 1517 234
12. The real property tax authorized by this section 297
is in addition to all other real property taxes allowed by 298
law. 299
13. Once the real property tax authorized by this 300
section is abolished or terminated by any means, all funds 301
remaining in the trust fund shall be used solely for the 302
purposes approved in the ballot question authorizing the 303
tax. The tax shall not be abolished or terminated while the 304
district has any financing or other obligations 305
outstanding. Any funds in the trust fund which are not 306
needed for current expenditures may be invested by the 307
district in the securities described in subdivisions (1) to 308
(12) of subsection 1 of section 30.270 or repurchase 309
agreements secured by such securities. 310
14. The governing body of any county included in the 311
Upper White River Basin watershed improvement district 312
established in this section may designate groundwater 313
depletion areas within specific areas of the county and may 314
require well volume monitoring. However, any county 315
included in this district may choose not to require well 316
volume monitoring. 317
250.060. 1. Bonds of any such sewer district, payable 1
from taxes, may be issued for the purpose of improving and 2
extending the sewerage system of the district upon the 3
approval of a proposition to issue such bonds by the 4
constitutionally required percentage of the voters voting on 5
the question as provided in subsection 1 of section 115.706. 6
2. The question shall be submitted [in substantially 7
the following form:] as provided in section 115.706. 8
[Shall ______ (name of city or district) issue 9
bonds payable from taxes?] 10
SB 1517 235
3. Before any sewer district shall incur any 11
indebtedness evidenced by bonds payable from taxes as hereby 12
authorized, such sewer district shall provide for the 13
collection of an annual tax on all taxable tangible property 14
therein sufficient to pay the interest and principal of the 15
indebtedness as they fall due and to retire the same within 16
twenty years from the date contracted. 17
256.445. 1. Any political subdivision which contains 1
a sponsor which has submitted a plan which has been approved 2
by the director pursuant to sections 256.435 to 256.445 may 3
submit to the qualified voters of the political subdivision 4
[the following] question[:] as provided in section 115.706. 5
2. If it appears that the required percentage of the 16
voters of such political subdivision voting on the 17
proposition of incurring indebtedness submitted at the 18
election were in favor of incurring such indebtedness, the 19
election authority shall make an order reciting the holding 20
of such election and the results thereof, both for and 21
against the proposition, and if the result of the election 22
as certified shall be in favor of incurring the indebtedness 23
and issuing the bonds, then the governing body of the 24
6
7
8
9
10
11
12
13
14
[Shall the political subdivision of ______ (name
of political subdivision) incur indebtedness and
issue general obligation bonds to pay for all or
part of the costs of establishing and maintaining
a water resource project with the political
subdivision, the cost of all indebtedness so
incurred to be assessed by the governing body of
______ (name of political subdivision) on property
within the political subdivision?
15 □ YES □ NO]
SB 1517 236
political subdivision shall direct the issuance thereof to 25
the amount of the debt authorized to be incurred, or any 26
portion thereof, and shall either before or at the time of 27
doing so provide for the collection of an annual ad valorem 28
tax upon all of the taxable property within the political 29
subdivision, which tax shall be sufficient to pay the 30
interest on such indebtedness as it falls due and also to 31
create a sinking fund for the payment of the principal 32
thereof within twenty years from the date of contracting the 33
same, such tax to be levied and collected as provided for in 34
chapter 137. 35
3. The governing body of the political subdivision 36
shall have no power to levy or collect any taxes for the 37
payment of any indebtedness incurred by the political 38
subdivision pursuant to this section unless and until the 39
voters of the political subdivision shall have authorized 40
the incurring of indebtedness at [an] a general election, 41
but all such expenses and indebtedness incurred by the 42
political subdivision may be paid out of funds which may be 43
received by the political subdivision from the sale of bonds 44
authorized by the voters at any such election. 45
4. Such bonds shall be issued in denominations of one 46
hundred dollars or some multiple thereof; shall be payable 47
to bearer, not later than twenty years from their date; 48
shall bear interest from their date at a rate not exceeding 49
six percent per annum, payable annually or semiannually; 50
such interest payments to be evidenced by annexed coupons, 51
and such bonds shall not be sold for less than ninety-five 52
percent of the face value thereof and together with existing 53
indebtedness of the political subdivision, if any, shall not 54
exceed in the aggregate five percent of the value of all of 55
the taxable property in the political subdivision to be 56
SB 1517 237
ascertained by the assessment next before the last 57
assessment for state and county purposes previous to the 58
incurring of such indebtedness. 59
5. Such bonds shall be signed by the presiding officer 60
of the governing body of the political subdivision attested 61
by the signature of the secretary of the governing body with 62
the seal of the political subdivision affixed thereto. The 63
bonds may be sold under the same conditions as are provided 64
for the sale of county road bonds. 65
6. All bonds issued under this section shall be 66
registered in the office of the state auditor as provided by 67
law for the registration of bonds of cities and in the 68
office of the governing body of the political subdivision in 69
a book kept for that purpose for registry, shall show the 70
number, date, amount, date of sale, name of the purchaser 71
and the amount for which the bond was sold. 72
7. The governing body of the political subdivision 73
wherein such project is situate shall certify the amount of 74
money that will be required during the next succeeding year 75
to pay interest falling due on bonds issued and the 76
principal of bonds maturing in such year, and the amount 77
necessary to cover the estimated expenses of maintaining 78
such project in good condition. The governing body shall, 79
at the time it makes the levy for other taxes, by order 80
made, levy such a rate of taxes upon all the taxable 81
property in the political subdivision as will produce a sum 82
of money sufficient for the purposes of the water resource 83
project; provided, that the governing body shall have no 84
authority to levy such tax until the voters of the political 85
subdivision shall have voted to incur an indebtedness under 86
the provisions of this section. 87
SB 1517 238
8. On such order being made it shall be the duty of 88
the governing body to cause such rate of taxation to be 89
extended upon the tax books against all the taxable property 90
in the political subdivision and the same shall be collected 91
and remitted to the governing board of the water project by 92
the collector of the revenue of the political subdivision at 93
the time, in the manner, and by the same means as state, 94
county, school and other taxes are collected and remitted. 95
All of the laws, rights and remedies provided by the laws of 96
this state for the collection of state, county, school and 97
other taxes shall be applicable to the collection of taxes 98
herein authorized to be collected. 99
9. All taxes levied pursuant to this section shall be 100
based upon the assessed valuation of lands and other 101
property in the political subdivision in accordance with the 102
current record of the assessed valuations of all taxable 103
property within the political subdivision as may be 104
determined by the records in the assessor's office of the 105
political subdivision and such tax shall be prorated and an 106
equal amount levied upon each one hundred dollars assessed 107
valuation. 108
257.360. 1. The county clerk of each county within 1
the district shall certify to the secretary of the board of 2
trustees the total assessed valuation of all taxable 3
tangible property lying within the district in his county. 4
Thereupon, the board of trustees shall determine the rates 5
of taxation necessary to be levied for the amortization fund 6
and for the general fund for the year and shall direct the 7
secretary to certify the rates to the county clerk of each 8
county in which the district is situated. The several 9
county clerks shall thereupon extend the rates upon and 10
against the assessed valuation of all taxable tangible 11
SB 1517 239
property lying within the district and shall certify the 12
taxes to the collectors of revenue of their respective 13
counties, who shall proceed to collect and enforce the taxes 14
in like manner as state and county taxes are collected and 15
enforced and shall make remittances of their collections 16
monthly to the treasurer of the district. 17
2. The rate levied for the general fund shall in no 18
year exceed one mill on each one dollar assessed valuation 19
of taxable tangible property in such district, except as 20
follows: 21
(1) When the board determines that needs for general 22
fund moneys are greater than the one mill tax will provide 23
and thereupon determines the rate of taxation necessary to 24
be levied in excess of the authorized rate; 25
(2) When, accordingly, the question is submitted by 26
the board to the electorate of the district in the same 27
manner as provided in this chapter for bond elections and as 28
provided in section 115.706; 29
(3) When, at such election, the increase is approved 30
for a year, by a majority vote of those voting, or, in 31
excess of one year and not to exceed four years, by a two- 32
thirds vote of those voting; and provided that any such 33
increase in the tax rate for the general fund shall in no 34
year exceed two mills on each one dollar assessed valuation 35
of taxable tangible property in the district. 36
3. In the event that an increase in the tax rate is 37
voted as prescribed, the procedure for collection shall be 38
as for any general fund levy. 39
257.370. 1. The board of trustees of any river basin 1
conservancy district may issue general obligation bonds for 2
and on behalf of the district for the purpose of providing 3
funds to carry out the official plan or plans of the 4
SB 1517 240
district. The bonds shall not exceed, including existing 5
indebtedness of the district, an amount equal to five 6
percent of the assessed valuation of taxable tangible 7
property in the district, to be ascertained by the last 8
completed assessment for state and county purposes made 9
previous to the incurring of the indebtedness. The bonds 10
shall be issued in the denomination of one hundred dollars 11
each, or some multiple thereof, to bear interest at a rate 12
not exceeding six percent per annum, payable semiannually, 13
and to become due and payable at the times the board of 14
trustees determines by order of record, not exceeding twenty 15
years from date of issue. All bonds shall be signed by the 16
president of the board, and attested by the signature of the 17
secretary of the board, with the seal of the district 18
affixed; and all interest coupons shall be executed by the 19
lithographed facsimile signatures of the officers. 20
2. Whenever a conservancy district proposes to issue 21
bonds as aforesaid, it shall submit the question to the 22
voters of the district as provided in section 115.706. The 23
notice of election shall state the amount and purpose of 24
bonds to be issued, the polling place at which the election 25
is to be held. 26
3. The results of the submission of the question shall 27
be entered upon the records of the board of trustees. 28
4. If it appears that the constitutionally required 29
percentage of the voters voting on the question have voted 30
in favor of the issuance of the bonds, the board of trustees 31
shall order and direct the execution of the bonds for and on 32
behalf of the district and shall provide for the levy and 33
collection of a direct annual tax upon all the taxable 34
property in the district sufficient to provide for the 35
SB 1517 241
payment of the principal and interest of the bonds so 36
authorized as they respectively become due. 37
5. It shall be the duty of the secretary of the board, 38
on or before the first day of May in each year, or the state 39
auditor immediately thereafter, in case the secretary of the 40
board fails or neglects so to do, to certify to the 41
respective county clerks of the counties within the district 42
the amount of money that will be required during the next 43
succeeding year to pay interest falling due on bonds issued 44
and the principal of bonds maturing during such year. Upon 45
receipt of the certificate, it shall be the duty of the 46
county clerks to levy and extend upon the tax books such a 47
rate of taxation upon all taxable tangible property in the 48
district as will raise the sum of money required for the 49
purposes aforesaid. 50
6. All of the laws, rights and remedies of the state 51
of Missouri for the collection of state, county, school and 52
other taxes shall be applicable to the collection of taxes 53
herein authorized to be collected. 54
262.598. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Consolidated district", a district formed jointly 3
by two or more councils; 4
(2) "Council", a University of Missouri extension 5
council authorized under section 262.563; 6
(3) "District" or "extension district", a political 7
subdivision formed by one or more councils; 8
(4) "Governing body", the group of individuals who 9
govern a district; 10
(5) "Single-council district", a district formed by 11
one council. 12
SB 1517 242
2. University of Missouri extension councils, except 13
for any council located in a county with a charter form of 14
government and with more than nine hundred fifty thousand 15
inhabitants, are hereby authorized to form extension 16
districts made up of cooperating counties for the purpose of 17
funding extension programming. An extension district may be 18
a single-council district or a consolidated district. A 19
single-council district shall be formed upon a majority vote 20
of the full council. A consolidated district shall be 21
formed upon a majority vote of each participating council. 22
3. In a single-council district, the council shall 23
serve as the district's governing body. In addition to any 24
other powers and duties granted to the council under 25
sections 262.550 to 262.620, the council shall also have the 26
powers and duties provided under subsection 5 of this 27
section. 28
4. In a consolidated district, the governing body of 29
the district shall consist of at least three, but no more 30
than five, representatives appointed by each participating 31
council. The term of office shall be two years. 32
Representatives may be reappointed. The governing body 33
shall elect officers, who shall serve as officers for two 34
years, and establish a regular meeting schedule which shall 35
not be less than once every three months. 36
5. The governing body of a district shall have the 37
following powers and duties: 38
(1) Review the activities and annual budgets of each 39
participating council; 40
(2) Determine, by September first of each year, the 41
tax rate necessary to generate sufficient revenue to fund 42
the extension programming in the district, which includes 43
annual funding for each participating council for the costs 44
SB 1517 243
of personnel and the acquisition, supply, and maintenance of 45
each council's property, work, and equipment; 46
(3) Oversee the collection of any tax authorized under 47
this section by ensuring the revenue is deposited into a 48
special fund and monitoring the use of the funds to ensure 49
they are used solely for extension programming in the 50
district; 51
(4) Approve payments from the special fund in which 52
the tax revenue is deposited; and 53
(5) Work cooperatively with each participating council 54
to plan and facilitate the programs, equipment, and 55
activities in the district. 56
6. The governing body of a district may submit a 57
question to the voters of the district to institute a 58
property tax levy in the county or counties that compose the 59
district[. Questions may be submitted to the voters of the 60
district at any general municipal election] as provided in 61
subsection 1 of section 115.706. Any such proposed tax 62
shall not exceed thirty cents per one hundred dollars of 63
assessed valuation. The costs of submitting the question to 64
the voters [at the general municipal election] shall be paid 65
as provided in section 115.063. Such question shall be 66
submitted [in substantially the following form:] as provided 67
in section 115.706. 68
[Shall the Extension District in ______ County 69
(insert name of county) be authorized to levy an 70
annual tax of ______ (insert amount not to 71
exceed thirty) cents per one hundred dollars of 72
assessed valuation for the purpose of funding 73
the University of Missouri Extension District 74
programs, equipment, and services in the 75
district?] 76
SB 1517 244
In a single-council district, if a majority of the voters in 77
the county approve the question, then the district shall 78
impose the tax. If a majority of the voters in a single- 79
council district do not approve the question, then no tax 80
shall be imposed. In a consolidated district, if a majority 81
of voters in each county in the district approve the 82
question, then the district shall impose the tax. If a 83
majority of the voters in a consolidated district do not 84
approve the question, then no tax shall be imposed in any 85
county of the district. In a consolidated district, if a 86
majority of voters in a county do not approve the question, 87
the council in the county that did not approve the question 88
may withdraw from the district. Upon such withdrawal, the 89
district shall be made up of the remaining counties and the 90
tax shall be imposed in those counties. However, if the 91
county that did not approve the question does not withdraw 92
from the district, the tax shall not be imposed. Revenues 93
collected from the imposition of a tax authorized under this 94
section shall be deposited into a special fund dedicated 95
only for use by the local district for programming purposes. 96
7. The county commission of any county in which the 97
tax authorized under this section is levied and collected: 98
(1) Shall be exempt from the funding requirements 99
under section 262.597 if revenue derived from the tax 100
authorized under this section is in excess of an amount 101
equal to two hundred percent of the average funding received 102
under section 262.597 for the immediately preceding three 103
years; or 104
(2) May reduce the current year's funding amount under 105
section 262.597 by thirty-three percent of the amount of tax 106
revenues derived from the tax authorized under this section 107
SB 1517 245
which exceed the average amount of funding received under 108
section 262.597 for the immediately preceding three years. 109
8. Any county that collects tax revenues authorized 110
under this section shall transfer all attributable revenue 111
plus monthly interest for deposit into the district's 112
special fund. The governing body of the district shall 113
comply with the prudent investor standard for investment 114
fiduciaries as provided in section 105.688. 115
9. In any county in which a single-council district is 116
established, and for which a tax has not been levied, the 117
district may be dissolved in the same manner in which it was 118
formed. 119
10. A county may withdraw from a consolidated district 120
at any time by the filing of a petition with the circuit 121
court having jurisdiction over the district. The petition 122
shall be signed by not fewer than ten percent of those who 123
voted in the most recent presidential election in the county 124
seeking to withdraw that is part of a consolidated district 125
stating that further operation of the district is contrary 126
to the best interest of the inhabitants of the county in 127
which the district is located and that the county seeks to 128
withdraw from the district. The circuit court shall hear 129
evidence on the petition. If the court finds that it is in 130
the best interest of the inhabitants of the county in which 131
the district is located for the county to withdraw from the 132
district, the court shall make an order reciting the same 133
and submit the question to the voters. The costs of 134
submitting the question to the voters at the general 135
municipal election shall be paid as provided in section 136
115.063. The question shall be submitted in substantially 137
the following format: 138
SB 1517 246
Shall the County of ______ (insert name of 139
county) being part of ______ (insert name of 140
district) Extension District withdraw from the 141
district? 142
The question shall be submitted at the next general 143
municipal election date. The election returns shall be 144
certified to the court. If the court finds that two-thirds 145
of the voters voting on the question voted in favor of 146
withdrawing from the district, the court shall issue an 147
order withdrawing the county from the district, which shall 148
contain a proviso that the district shall remain intact for 149
the sole purposes of paying all outstanding and lawful 150
obligations and disposing of the district's property. No 151
additional costs or obligations for the withdrawing county 152
shall be created except as necessary. The withdrawal shall 153
occur on the first day of the following January after the 154
vote. If the court finds that two-thirds of the voters 155
voting on the question shall not have voted favorably on the 156
question to withdraw from the district, the court shall 157
issue an order dismissing the petition and the district 158
shall continue to operate. 159
11. The governing body of any district may seek voter 160
approval to increase its current tax rate authorized under 161
this section, provided such increase shall not cause the 162
total tax to exceed thirty cents per one hundred dollars of 163
assessed valuation. To propose such an increase, the 164
governing body shall submit the question to the voters [at 165
the general municipal election in the county in which the 166
district is located] as provided in subsection 1 of section 167
115.706. The costs of submitting the question to the voters 168
[at the general municipal election] shall be paid as 169
SB 1517 247
provided in section 115.063. The question shall be 170
submitted [in substantially the following form:] as provided 171
in section 115.706. 172
[Shall the Extension District in ______ (insert 173
name of county or counties) be authorized to 174
increase the tax rate from ______ (insert 175
current amount of tax) cents to ______ (insert 176
proposed amount of tax not to exceed thirty) 177
cents per one hundred dollars of assessed 178
valuation for the purpose of funding the 179
University of Missouri Extension District 180
programs, equipment, and services in the 181
district?] 182
In a single-council district, if a majority of the voters in 183
the county approve the question, then the district shall 184
impose the tax. If a majority of the voters in a single- 185
council district do not approve the question, then the tax 186
shall not be imposed. In a consolidated district, if a 187
majority of voters in the district approve the question, 188
then the district shall impose the new tax rate. If a 189
majority of the voters in a consolidated district do not 190
approve the question, then the tax shall not be imposed in 191
any county of the district. Revenues collected from the 192
imposition of the tax authorized under this section shall be 193
deposited into the special fund dedicated only for use by 194
the district. 195
263.452. 1. Upon motion of the county commission, or 1
upon the petition of one hundred landowners in any county, 2
the county commission shall declare that a threat exists to 3
the agricultural economy of the county by reason of the 4
growth and infestation of noxious weeds. After such 5
SB 1517 248
declaration there shall be submitted to the qualified voters 6
of the county at the next general election, the question of 7
enforcing the provisions of sections 263.450 to 263.474. 8
The question shall be submitted [substantially as follows:] 9
as provided in section 115.706. 10
2. The election thereon shall be conducted, votes 22
canvassed, and the results declared in the manner provided 23
in chapter 115 for county general elections. If a majority 24
of the votes cast at the election are in favor of enforcing 25
the law controlling noxious weeds, the clerk of the county 26
commission shall enter upon the commission records the 27
result of the election and, within ten days after the 28
election, shall notify the state director of agriculture of 29
the result of the election. If a majority of the votes cast 30
at the election are not in favor of enforcing such law, the 31
question shall not be resubmitted for at least two years 32
after the election. 33
263.472. 1. Upon the motion of the county commission 1
or upon the petition of one hundred landowners in any county 2
which has elected to declare itself a Johnson grass 3
11
12
13
14
15
16
17
18
[Shall the county of ______ become a "Noxious Weed
Control Area" by adopting the provisions of
sections 263.450 to 263.474, RSMo, providing for
the control of noxious weeds, and authorizing the
county commission to levy a tax of up to fifteen
cents on each one hundred dollars of assessed
valuation to provide funds for the control of
noxious weeds?
19 □ YES □ NO
20
21
(Place an X in the square opposite the one for
which you wish to vote.)]
SB 1517 249
extermination area pursuant to sections 263.255 to 263.267, 4
there shall be submitted to the qualified voters of the 5
county at the next general election the question of 6
converting a Johnson grass extermination program, 7
established pursuant to sections 263.255 to 263.267, to a 8
noxious weed control program pursuant to sections 263.450 to 9
263.474. The question shall be submitted [substantially as 10
follows:] as provided in section 115.706. 11
2. The election thereon shall be conducted, votes 24
canvassed, and the results declared in the manner provided 25
in chapter 115 for county general elections. 26
278.240. 1. The board of soil and water conservation 1
district supervisors of the soil and water conservation 2
district in which the watershed district is formed shall act 3
in an advisory capacity to the watershed district board. 4
When a watershed district lies in more than one soil and 5
water conservation district, the combined boards of soil and 6
water conservation district supervisors shall act in an 7
advisory capacity to the watershed district board. 8
12
13
14
15
16
17
18
19
20
[Shall the county of ______ convert its Johnson
grass extermination program to a noxious weed
control program pursuant to sections 263.450 to
263.474, RSMo, and authorize the county commission
to levy a tax of up to fifteen cents on each one
hundred dollars of assessed valuation to provide
funds for the control of noxious weeds, and to use
taxes already collected under the Johnson grass
extermination law for these purposes?
21 □ YES □ NO
22
23
(Place an X in the square opposite the one for
which you wish to vote.)]
SB 1517 250
2. Five landowners within the watershed district shall 9
be elected to serve as trustees of the watershed district. 10
The trustees shall be elected by a vote of landowners 11
participating in the referendum for the establishment of the 12
watershed district, but the date of the election shall not 13
fall upon the date of any regular political election held in 14
the county. The ballot submitting the proposition to form 15
the watershed district shall comply with section 115.706 and 16
shall be so worded as to clearly state that a tax, not to 17
exceed forty cents on one hundred dollars valuation of all 18
real estate within the watershed district, may be authorized 19
if the watershed district is formed. In watershed districts 20
formed after September 28, 1977, two trustees shall be 21
elected for a term of six years, two shall be elected for a 22
term of four years, and one shall be elected for a term of 23
two years. Their successors shall be elected for terms of 24
six years. In any district in existence on September 28, 25
1977, the three trustees holding office shall continue as 26
trustees. At the next scheduled election within the 27
watershed district, two additional trustees shall be 28
elected. One of the additional trustees shall be elected 29
for a term of four years and one shall be elected for a term 30
of six years. Each successor shall be elected for a term of 31
six years. In case of the death, loss of landowner standing 32
within the watershed district, or resignation from office of 33
any elected watershed district trustee, his or her successor 34
to the unexpired term shall be appointed by the trustees of 35
that watershed district. A trustee may succeed himself or 36
herself by reelection in this office. The trustees shall 37
elect one of their members as chairman and one of their 38
members as secretary to serve for terms of two years. 39
SB 1517 251
3. The trustees shall act in all matters pertaining to 40
the watershed district, except those concerning formation, 41
consolidation, expansion or disestablishment of the 42
watershed district. It shall be the responsibility of the 43
secretary of the trustees to see that each soil and water 44
district board included in the watershed district is 45
provided a copy of the minutes of each meeting held by the 46
trustees. The trustees shall be reimbursed for expenses 47
incurred relating to the business of the watershed district. 48
278.280. 1. When a plan of work is approved the 1
trustees of the watershed district, pursuant to section 2
278.240, shall then by resolution propose that the cost of 3
all works of improvement contemplated in the plan be paid 4
either by a general levy against all real estate in the 5
watershed district, subject to the limitations of section 6
278.250, or that such cost be paid by special assessment 7
against lands within the watershed district to be benefitted 8
by the installation of the proposed works of improvement, or 9
that such cost be paid by both such general levy and special 10
assessment stating the portion to be paid by each method. 11
2. If the resolution of financing provides that all or 12
any part of the cost of the works of improvement is to be 13
paid by special assessment of benefits the trustees of the 14
watershed district, pursuant to section 278.240, shall 15
appoint three appraisers, who shall be residents of the 16
state of Missouri, and who shall not be landowners in such 17
watershed district, who shall recommend apportionment of the 18
special assessment to the tracts of land which will receive 19
benefits from the installation of the works of improvement 20
proposed in the plan of work. The appraisers shall have 21
access to all available engineering reports and data 22
pertaining to the works contemplated and may request 23
SB 1517 252
additional legal counsel or engineering data from a 24
registered professional engineer as found necessary to carry 25
out their duties. 26
3. The appraisers shall proceed to view the premises 27
and determine the value of all land or other property within 28
or without the watershed district, to be acquired and used 29
for rights-of-way or other works set out in the plan of 30
work; they shall assess the amount of benefits, and the 31
amount of damage if any, that will accrue to each 32
governmental lot, forty-acre tract or other subdivision of 33
land according to ownership, railroad and other rights-of- 34
way, railroad roadways, and other property from carrying out 35
and putting into effect the plan of work heretofore adopted, 36
and shall make written reports of their findings to the 37
trustees of the watershed district. Each appraiser so 38
appointed shall be paid for his or her services and 39
necessary expenses. 40
4. Upon receiving the report from the appraisers, the 41
trustees of the watershed district, pursuant to section 42
278.240, shall prepare a resolution which shall contain a 43
list of the tracts of land found to be benefitted and the 44
amount of assessment to be levied against each such tract, 45
except that no such assessment against any tract of land 46
shall exceed the estimated benefits to such land by such 47
project. Such tracts of land shall be legally described and 48
the names of the owners thereof shall be set forth beside 49
the description of each tract so listed. After adopting 50
such resolution the trustees of the watershed district, 51
pursuant to section 278.240, shall fix a time and place for 52
hearing any complaint that may be made as to the benefit to 53
any tract of land appraised, notice of which hearing shall 54
be given by the secretary by publication pursuant to section 55
SB 1517 253
278.190. The board of trustees at the hearing may alter the 56
benefits to any tract if, in its judgment, the same has been 57
appraised too high or too low. The hearing shall be 58
conducted in the manner set forth in section 278.200. The 59
trustees of the watershed district, pursuant to section 60
278.240, shall immediately after the hearing pass a 61
resolution fixing the benefit assessment as to each tract of 62
land. 63
5. After the resolution fixing the benefit assessment 64
has been adopted the trustees of the watershed district, 65
pursuant to section 278.240, shall submit the proposal for 66
collection of such assessed benefits to the owners of the 67
lands so assessed for approval and if bonds are to be issued 68
the amount of the issue so proposed, the rate of interest, 69
and the amount of any necessary tax levy in excess of the 70
amount authorized in section 278.250. If two-thirds of the 71
owners of such lands voting favor the proposal as submitted, 72
it shall be adopted. The provisions of sections 278.190 to 73
278.210 and section 115.706 as to notice and procedure and 74
the question submitted shall apply to the referendum held 75
pursuant to this section. 76
6. The trustees of the watershed district, pursuant to 77
section 278.240, shall make the necessary general levy 78
against all real estate in the watershed district and the 79
special assessment against lands within the watershed 80
district to be benefitted by the improvement and shall 81
certify the rate of levy and the amount of the special 82
assessment to the county commission of the county or 83
counties in which the watershed district is located with 84
directions that at the time and in the same manner required 85
by law for the levy of taxes for county purposes the county 86
commission shall levy a tax at the rate so fixed and 87
SB 1517 254
determined upon the assessed valuation of all real estate 88
within the watershed district and shall levy the amount of 89
the special assessment, in addition to such other taxes as 90
are levied by the county commission. 91
7. The bond issue, authorized by this section in whole 92
or part, may be offered for sale to the United States 93
Department of Agriculture's Rural Development or other 94
federal agency without public offering or the securing of 95
competitive bids on such bond offering. 96
321.225. 1. A fire protection district may, in 1
addition to its other powers and duties, provide emergency 2
ambulance service within its district if a majority of the 3
voters voting thereon approve a proposition to furnish such 4
service and to levy a tax not to exceed thirty cents on the 5
one hundred dollars assessed valuation to be used 6
exclusively to supply funds for the operation of an 7
emergency ambulance service. The district shall exercise 8
the same powers and duties in operating an emergency 9
ambulance service as it does in operating its fire 10
protection service. 11
2. The proposition to furnish emergency ambulance 12
service may be submitted by the board of directors at any 13
[municipal general, primary or] general election or at any 14
election of the members of the board. 15
3. The question shall be submitted [in substantially 16
the following form:] as provided in section 115.706. 17
18
19
20
21
22
23
[Shall the board of directors of ______
Fire Protection District be authorized to
provide emergency ambulance service
within the district and be authorized to
levy a tax not to exceed thirty cents on
the one hundred dollars assessed
SB 1517 255
4. If a majority of the voters casting votes thereon 26
be in favor of emergency ambulance service and the levy, the 27
district shall forthwith commence such service. 28
5. As used in this section "emergency" means a 29
situation resulting from a sudden or unforeseen situation or 30
occurrence that requires immediate action to save life or 31
prevent suffering or disability. 32
6. In addition to all other taxes authorized on or 33
before September 1, 1990, the board of directors of any fire 34
protection district may, if a majority of the voters of the 35
district voting thereon approve, levy an additional tax of 36
not more than forty cents per one hundred dollars of 37
assessed valuation to be used for the support of the 38
ambulance service or partial or complete support of a 39
paramedic first responder program. The proposition to levy 40
the tax authorized by this subsection may be submitted by 41
the board of directors [at the next annual election of the 42
members of the board or at any regular municipal or school 43
election conducted by the county clerk or board of election 44
commissioners in such district or at a special election 45
called for the purpose,] at a general election or upon 46
petition of five hundred registered voters of the district. 47
A separate ballot containing the question shall [read as 48
follows:] be submitted as provided in section 115.706. 49
24
25
valuation to provide funds for such
services?]
50
51
52
53
54
[Shall the board of directors of the ______
Fire Protection District be authorized to levy
an additional tax of not more than forty cents
per one hundred dollars assessed valuation to
provide funds for the support of an ambulance
SB 1517 256
If a majority of the qualified voters casting votes thereon 61
be in favor of the question, the board of directors shall 62
accordingly levy a tax in accordance with the provisions of 63
this subsection, but if a majority of voters casting votes 64
thereon do not vote in favor of the levy authorized by this 65
subsection, any levy previously authorized shall remain in 66
effect. 67
321.240. 1. To levy and collect taxes as herein 1
provided, the board shall in each year determine the amount 2
of money necessary to be raised by taxation, and shall fix a 3
rate of levy which, when levied upon every dollar of the 4
taxable tangible property within the district as shown by 5
the last completed assessment, and with other revenues, will 6
raise the amount required by the district annually to supply 7
funds for paying the expenses of organization and operation 8
and the costs of acquiring, supplying and maintaining the 9
property, works and equipment of the district, and maintain 10
the necessary personnel, which rate of levy shall not exceed 11
thirty cents on the one hundred dollars valuation[;]. 12
2. The board may fix an additional rate, not to exceed 13
ten cents on the hundred dollars valuation, the revenues 14
from which shall be deposited in a special fund and used 15
55
56
service or partial or complete support of a
paramedic first responder program?
57 □ FOR THE PROPOSITION
58 □ AGAINST THE PROPOSITION
59
60
(Place an X in the square opposite the one for
which you wish to vote.)]
SB 1517 257
only for the pension program of the district, by submitting 16
the following question to the voters[: 17
Shall the board of directors of ______ Fire 18
Protection District be authorized to increase 19
the annual tax rate from ______ cents to ______ 20
cents per one hundred dollars valuation, the 21
revenues from which shall be deposited in a 22
special fund and used only for the pension 23
program of the district? 24
provided, that] as provided in section 115.706. If the 25
question fails to receive a majority of the votes cast, it 26
shall not be resubmitted to the voters [within one year 27
after the election; except, that] until the next general 28
election. 29
3. Any district may impose a tax not to exceed ten 30
cents on the one hundred dollars valuation, in addition to 31
the rate which the board may levy under this section, by 32
submitting the [following] question to the voters [at any 33
election in such district at which a member of the board of 34
directors is to be elected: 35
Shall the board of directors of ______ Fire 36
Protection District be authorized to increase 37
the annual tax rate from ______ cents to ______ 38
cents on the hundred dollars assessed valuation? 39
and] as provided in section 115.706. 40
4. In addition [thereto, to] to other requirements of 41
this section, the board may fix a rate of levy which will 42
enable it to promptly pay in full when due all interest on 43
and principal of bonds and other obligations of the 44
district, and to pay any indebtedness authorized by a vote 45
SB 1517 258
of the people as provided in this chapter; and in the event 46
of accruing defaults or deficiencies in the bonded or 47
contractual indebtedness, an additional levy may be made as 48
provided in section 321.260. 49
321.241. 1. The board of directors of any fire 1
protection district may levy, if a majority of the voters of 2
the district voting thereon approve, in addition to all 3
other taxes heretofore approved, an additional tax of not 4
more than twenty-five cents per one hundred dollars of 5
assessed valuation to be used for the support of the 6
district. The proposition to levy the tax authorized by 7
this subsection may be submitted by the board of directors 8
[at the next annual election of the members of the board or 9
at any regular municipal or school election conducted by the 10
county clerk or board of election commissioners in such 11
district or at a special election called for the purpose,] 12
as provided in subsection 1 of section 115.706 or upon 13
petition of five hundred registered voters of the district. 14
A separate ballot containing the question shall [read as 15
follows:] be submitted as provided in section 115.706. 16
17
18
19
20
21
[Shall the board of directors of the ______ Fire
Protection District be authorized to levy an
additional tax of not more than twenty-five cents
on the one hundred dollars assessed valuation to
provide funds for the support of the district?
22 □ FOR THE PROPOSITION
23 □ AGAINST THE PROPOSITION
24
25
(Place an X in the square opposite the one for
which you wish to vote.) ]
SB 1517 259
If a majority of the qualified voters casting votes thereon 26
be in favor of the question, the board of directors shall 27
accordingly levy a tax in accordance with the provisions of 28
this subsection, but if a majority of the voters casting 29
votes thereon do not vote in favor of the levy authorized by 30
this subsection, any levy previously authorized shall remain 31
in effect. 32
2. After August 13, 1982, the board of directors of 33
any fire protection district may levy, if a majority of the 34
voters of the district voting thereon approve, in addition 35
to all other taxes heretofore approved, an additional tax of 36
not more than ten cents per one hundred dollars of assessed 37
valuation to be used for the support of the district. The 38
proposition to levy the tax authorized by this subsection 39
may be submitted by the board of directors [at the next 40
annual election of the members of the board or at any 41
regular municipal or school election conducted by the county 42
clerk or board of election commissioners in such district or 43
at a special election called for the purpose,] as provided 44
in subsection 1 of section 115.706 or upon petition of five 45
hundred registered voters of the district. A separate 46
ballot containing the question shall [read as follows:] be 47
submitted as provided in section 115.706. 48
49
50
51
52
53
[Shall the board of directors of the ______ Fire
Protection District be authorized to levy an
additional tax of not more than ten cents on the
one hundred dollars assessed valuation to provide
funds for the support of the district?
54 □ FOR THE PROPOSITION
55 □ AGAINST THE PROPOSITION
SB 1517 260
If a majority of the qualified voters casting votes thereon 58
be in favor of the question, the board of directors shall 59
accordingly levy a tax in accordance with the provisions of 60
this subsection, but if a majority of the voters casting 61
votes thereon do not vote in favor of the levy authorized by 62
this subsection, any levy previously authorized shall remain 63
in effect. 64
3. In addition to all other taxes authorized on or 65
before September 28, 1985, the board of directors of any 66
fire protection district may, if a majority of the voters of 67
the district voting thereon approve, levy an additional tax 68
of not more than twenty-five cents per one hundred dollars 69
of assessed valuation to be used for the support of the 70
district. The proposition to levy the tax authorized by 71
this subsection may be submitted by the board of directors 72
[at the next annual election of the members of the board or 73
at any regular municipal or school election conducted by the 74
county clerk or board of election commissioners in such 75
district or at a special election called for the purpose,] 76
as provided in subsection 1 of section 115.706 or upon 77
petition of five hundred registered voters of the district. 78
A separate ballot containing the question shall [read as 79
follows:] be submitted as provided in section 115.706. 80
56
57
(Place an X in the square opposite the one for
which you wish to vote.) ]
81
82
83
84
85
[Shall the board of directors of the ______ Fire
Protection District be authorized to levy an
additional tax of not more than twenty-five cents
on the one hundred dollars assessed valuation to
provide funds for the support of the district?
SB 1517 261
If a majority of the qualified voters casting votes thereon 90
be in favor of the question, the board of directors shall 91
accordingly levy a tax in accordance with the provisions of 92
this subsection, but if a majority of the voters casting 93
votes thereon do not vote in favor of the levy authorized by 94
this subsection, any levy previously authorized shall remain 95
in effect. 96
4. The board of directors of any fire protection 97
district may levy, if a majority of the voters of the 98
district voting thereon approve, in addition to all other 99
taxes heretofore approved, an additional tax of not more 100
than fifty cents per one hundred dollars of assessed 101
valuation to be used for the support of the district. The 102
proposition to levy the tax authorized by this subsection 103
may be submitted by the board of directors [at the next 104
annual election of the members of the board or at any 105
regular municipal or school election conducted by the county 106
clerk or board of election commissioners in such district or 107
at a special election called for that purpose,] as provided 108
in subsection 1 of section 115.706 or upon petition of five 109
hundred registered voters of the district. A separate 110
ballot containing the question shall [read as follows:] be 111
submitted as provided in section 115.706. 112
86 □ FOR THE PROPOSITION
87 □ AGAINST THE PROPOSITION
88
89
(Place an X in the square opposite the one for
which you wish to vote.)]
113
114
[Shall the board of directors of the ______ Fire
Protection District be authorized to levy an
SB 1517 262
If a majority of the qualified voters casting votes thereon 122
be in favor of the question, the board of directors shall 123
accordingly levy a tax in accordance with the provisions of 124
this subsection, but if a majority of the voters casting 125
votes thereon do not vote in favor of the levy authorized by 126
this subsection, any levy previously authorized shall remain 127
in effect. 128
321.243. 1. Notwithstanding any other provision of 1
law to the contrary, an additional tax of not to exceed 2
three cents per one hundred dollars of assessed valuation 3
may be levied and collected by any city, town, village, 4
county, or fire protection district, or a central fire and 5
emergency services board established in subsection 4 of this 6
section as provided in section 115.706. All the funds 7
derived from such tax, including any existing surplus funds, 8
shall be used for the purpose of establishing and providing 9
a joint central fire and emergency dispatching service and 10
for expenditures for equipment and services, except for 11
salaries, wages, and benefits, by cities, towns, villages, 12
counties, or fire protection districts which contract with 13
such joint central fire and emergency dispatching service. 14
115
116
117
additional tax of not more than fifty cents on the
one hundred dollars assessed valuation to provide
funds for the support of the district?
118 □ FOR THE PROPOSITION
119 □ AGAINST THE PROPOSITION
120
121
(Place an X in the square opposite the one for
which you wish to vote.)]
SB 1517 263
2. The additional tax prescribed by this section shall 15
be levied only when the governing body of the city, town, 16
village, county, fire protection district, or central fire 17
and emergency services board determines that a central fire 18
and emergency dispatching center will meet the minimum 19
requirements set by section 321.245, and, except where a 20
central fire and emergency services board is established in 21
accordance with subsection 4 of this section, when the 22
governing body has entered into a contract with the center 23
for fire and emergency dispatching services. The funds from 24
the tax shall be kept separate and apart from all other 25
funds of the city, town, village, county, fire protection 26
district, or central fire and emergency services board and 27
shall be paid out only on order of the governing body. 28
Except as provided in subsection 4 of this section, all 29
funds received by such center, and all operations of such 30
center shall be governed and controlled by a board of 31
directors consisting of one member from each such agency 32
using the joint central fire and emergency dispatching 33
service. Except as otherwise provided in subsection 4 of 34
this section, in any county, city, town, or village, where a 35
tax-supported fire protection district is provided emergency 36
dispatching services by any form of joint communication 37
organization or emergency dispatching center, receiving 38
directly or indirectly any funds so levied and collected as 39
provided in this section including any funds or tariffs paid 40
by telephone subscribers for 911 emergency service, such 41
joint communication organization, however organized, shall 42
be governed by a board of directors, and the board of 43
directors shall consist in part of one member appointed by 44
each county, city, town, village or tax-supported fire 45
protection district so served. The members shall be an 46
SB 1517 264
elected official of a fire protection district, ambulance 47
district or city council appointed by each such agency to 48
serve for a one-year term or until a successor is duly 49
appointed. 50
3. In addition to the tax prescribed by subsections 1 51
and 2 of this section, an additional tax of not to exceed 52
two cents per one hundred dollars of assessed valuation 53
which has been approved by the voters as provided in section 54
115.706 may be levied and collected by any city, town, 55
village, county, or fire protection district, or a central 56
fire and emergency services board established in subsection 57
4 of this section of a county of the first classification 58
with a charter form of government which has a population 59
between two hundred thousand and five hundred thousand 60
inhabitants, but all of the funds derived from such tax 61
shall be used solely for the purpose of establishing and 62
providing a joint central fire and emergency dispatching 63
service. 64
4. A central fire and emergency services board shall 65
be established in any county of the first classification 66
with a charter form of government which has a population 67
between two hundred thousand and five hundred thousand 68
inhabitants in the manner prescribed in this subsection. 69
The board shall have all powers and duties prescribed in 70
this section and section 321.245 to establish and provide a 71
joint central fire and emergency dispatching service. The 72
initial board shall be established at the April, 1996, 73
election. The election authority shall be ordered to 74
conduct such election, which shall be conducted as a 75
nonpartisan election. The board shall consist of one member 76
elected from each county council district. All board 77
members shall serve for four-year terms, except that of the 78
SB 1517 265
initial members elected, the members elected from odd- 79
numbered county council districts shall serve for terms of 80
two years and the members elected from even-numbered county 81
council districts shall serve for terms of four years. Each 82
member shall be a resident of the county council district 83
from which the member is elected. No person who is a paid 84
employee of any fire protection district, ambulance 85
district, joint central fire and emergency dispatch board, 86
or a paid employee of a fire or ambulance department of a 87
municipality shall be elected to the joint central fire and 88
emergency dispatch board. At such election, the election 89
authority of the county shall submit to the qualified voters 90
of the county a proposal for the board to levy and collect 91
the taxes prescribed in this section as provided in section 92
115.706, and such tax shall be conditioned on the 93
replacement of the tax levied in such county by the county 94
under this section with the new tax levied by the board. A 95
portion of the funds derived from the tax levied pursuant to 96
this subsection shall be used to reimburse the county for 97
the cost of the election held in April, 1996, and any 98
subsequent elections that are necessary for the operation of 99
the board and the board's duties. In addition, if such a 100
tax is approved, any funds remaining in the separate fund 101
kept by the county, as required by subsection 2 of this 102
section, and any property and equipment purchased with 103
moneys in such separate fund held by the county shall be 104
transferred to the fund maintained by the board for the same 105
purpose. The board shall abide by section 50.660 in the 106
letting of contracts. The board shall be audited by the 107
state auditor pursuant to section 29.230. Except as 108
otherwise provided in this subsection, the board shall meet 109
as established in the bylaws. Any other meeting may be 110
SB 1517 266
called by four of the seven members voting in favor of 111
having an additional meeting. 112
5. Any fire protection district in any county with a 113
charter form of government and with more than one hundred 114
ninety-eight thousand but fewer than one hundred ninety-nine 115
thousand two hundred inhabitants that has levied any tax 116
under this section and has levied and imposed any 117
communications tax for central fire and emergency 118
dispatching services may submit a proposal to the voters of 119
the fire protection district to use the revenue derived from 120
the tax imposed under this section for general revenue 121
purposes. No revenues derived from any such tax imposed 122
under this section shall be used for any purpose other than 123
the stated purpose unless and until such proposal to use the 124
revenue for general revenue purposes has been submitted to 125
and approved by the voters of the fire protection district 126
in the same manner as other proposals are submitted to and 127
approved by the voters of the fire protection district. 128
321.244. 1. Any fire protection district which has 1
revised or reduced any levy which it has been authorized to 2
impose under the provisions of section 321.225, 321.240, 3
321.241, 321.243, 321.246, 321.610, or 321.620, under any 4
provision of the constitution or laws of this state, may 5
increase each such revised or reduced levy up to, but not in 6
excess of, the maximum limits allowed under the section 7
authorizing the rate of levy sought to be increased by 8
submitting [the following proposition] to the voters of the 9
district at any [primary,] general [or special] election[:] 10
a proposition as provided in section 115.706. 11
12
13
[Shall the board of directors of the ______ Fire
Protection District be authorized to increase the
SB 1517 267
2. If any of the propositions submitted under 18
subsection 1 of this section is approved by a majority of 19
the voters of the district voting thereon, the board of 20
directors may increase the levy which was the subject of 21
such proposition to the amount authorized by such 22
proposition. 23
321.460. 1. Two or more fire protection districts may 1
consolidate with each other in the manner hereinafter 2
provided, and only if the districts have one or more common 3
boundaries, in whole or in part, or are located within the 4
same county, in whole or in part, as to any respective two 5
of the districts which are so consolidating. 6
2. By a majority vote of each board of directors of 7
each fire protection district included within the proposed 8
consolidation, a consolidation plan may be adopted. The 9
consolidation plan shall include the name of the proposed 10
consolidated district, the legal description of the 11
boundaries of each district to be consolidated, and a legal 12
description of the boundaries of the consolidated district, 13
the amount of outstanding bonds, if any, of each district 14
proposed to be consolidated, a listing of the firehouses 15
within each district, and the names of the districts to be 16
consolidated. 17
3. Each board of the districts approving the plan for 18
proposed consolidation shall duly certify and file in the 19
office of the clerk of the circuit court of the county in 20
14
15
16
rate of levy for ______ (insert purpose of which
tax is levied) from ______ cents to ______ cents
on each one hundred dollars of assessed valuation?
17 □ YES □ NO]
SB 1517 268
which the district is located a copy of the plan of 21
consolidation, bearing the signatures of those directors who 22
vote in favor thereof, together with a petition for 23
consolidation. The petition may be made jointly by all of 24
the districts within the respective plan of consolidation. 25
A filing fee of fifty dollars shall be deposited with the 26
clerk, on the filing of the petition, against the costs of 27
court. 28
4. The circuit court sitting in and for any county to 29
which the petition is presented is hereby vested with 30
jurisdiction, power and authority to hear the same, and to 31
approve the consolidation and order such districts 32
consolidated, after holding an election, as hereinafter 33
provided. 34
5. If the circuit court finds the plan for 35
consolidation to have been duly approved by the respective 36
boards of directors of the fire protection districts 37
proposed to be consolidated, then the circuit court shall 38
enter its order of record, directing the submission of the 39
question. 40
6. The order shall direct publication of notice of 41
election, and shall fix the date thereof for the next 42
general election day. The order shall direct that the 43
elections shall be held to vote on the proposition of 44
consolidating the districts and to elect three persons, 45
having the qualifications declared in section 321.130 and 46
being among the then directors of the districts proposed to 47
be consolidated, to become directors of the consolidated 48
district. 49
7. The question shall be submitted in substantially 50
[the following form:] as provided in section 115.706. 51
SB 1517 269
[Shall the ______ Fire Protection Districts and 52
the ______ Fire Protection District be 53
consolidated into one fire protection district 54
to be known as the ______ Fire Protection 55
District, with tax levies not in excess of the 56
following amounts: maintenance fund ______ 57
cents per one hundred dollars assessed 58
valuation; ambulance service ______ cents per 59
one hundred dollars assessed valuation; pension 60
fund ______ cents per one hundred dollars 61
assessed valuation; and dispatching fund ______ 62
cents per one hundred dollars assessed 63
valuation?] 64
8. If, upon the canvass and declaration, it is found 65
and determined that a majority of the voters of the 66
districts voting on the proposition or propositions have 67
voted in favor of the proposition to incorporate the 68
consolidated district, then the court shall then further, in 69
its order, designate the first board of directors of the 70
consolidated district, who have been elected by the voters 71
voting thereon, the one receiving the third highest number 72
of votes to hold office until the first Tuesday in April 73
which is more than one year after the date of election, the 74
one receiving the second highest number of votes to hold 75
office until two years after the first Tuesday aforesaid, 76
and the one receiving the highest number of votes until four 77
years after the first Tuesday in April as aforesaid. If any 78
other propositions are also submitted at the election, the 79
court, in its order, shall also declare the results of the 80
votes thereon. If the court shall find and determine, upon 81
the canvass and declaration, that a majority of the voters 82
of the consolidated district have not voted in favor of the 83
SB 1517 270
proposition to incorporate the consolidated district, then 84
the court shall enter its order declaring the proceedings 85
void and of no effect, and shall dismiss the same at the 86
cost of petitioners. 87
321.610. 1. In addition to all other limits set forth 1
in this chapter, the board in counties of the first 2
classification shall in each year determine the amount of 3
money necessary to be raised by taxation, and shall fix a 4
rate of levy which, when levied upon every dollar of the 5
taxable tangible property within the district as shown by 6
the last completed assessment, and with other revenues, will 7
raise the amount required by the district annually to supply 8
funds for paying the expenses of organization and operation 9
and the costs of acquiring, supplying and maintaining the 10
property, works and equipment of the district, and maintain 11
the necessary personnel, which rate of levy shall not exceed 12
forty cents on the one hundred dollars valuation. The board 13
in any county of the first classification having a 14
population in excess of nine hundred thousand may fix an 15
additional rate not to exceed twenty-five cents on the 16
hundred dollars valuation and the board in all other first 17
classification counties may fix an additional rate, not to 18
exceed fifteen cents on the hundred dollars valuation, the 19
revenues from which shall be deposited in a special fund and 20
used only for the pension program of the district, by 21
submitting [the following question] to the voters at [the 22
municipal general, primary or] a general election in such 23
district [or at any election at which a member of the board 24
of directors is to be elected:] a question as provided in 25
section 115.706. 26
[Shall the board of directors of ______ Fire 27
Protection District be authorized to levy an 28
SB 1517 271
annual tax rate of ______ cents per one hundred 29
dollars valuation, the revenues from which shall 30
be deposited in a special fund and used only for 31
the pension program of the district?] 32
2. Any district approving a tax levy rate pursuant to 33
the provisions of subsection 1 of this section shall 34
transfer all revenue collected plus interest monthly for 35
deposit in the district retirement fund. The board of 36
directors for the fire protection district shall comply with 37
the prudent investor standard for investment fiduciaries as 38
provided in section 105.688 when investing the assets of the 39
pension program. 40
3. Any district may impose a tax not to exceed ten 41
cents on the one hundred dollars valuation, in addition to 42
the rate which the board may levy pursuant to this section, 43
by submitting the [following] question to the voters at any 44
election in such district held on the [first Tuesday in 45
April of any year: 46
Shall the board of directors of ______ Fire 47
District be authorized to increase the annual 48
tax rate from ______ cents to ______ cents on 49
the hundred dollars assessed valuation? 50
and] general election day as provided in section 115.706 in 51
addition thereto, [to] a district may fix a rate of levy 52
which will enable it to promptly pay in full when due all 53
interest on and principal of bonds and other obligations of 54
the district, and to pay any indebtedness authorized by a 55
vote of the people as provided by sections 321.010 to 56
321.450 and section 115.706; and in the event of accruing 57
defaults or deficiencies in the bonded or contractual 58
SB 1517 272
indebtedness, an additional levy may be made as provided in 59
section 321.260 and section 115.706. 60
321.620. 1. Fire protection districts in first class 1
counties may, in addition to their other powers and duties, 2
provide ambulance service within their district if a 3
majority of the voters voting thereon approve a proposition 4
to furnish such service and to levy a tax not to exceed 5
thirty cents on the one hundred dollars assessed valuation 6
to be used exclusively to supply funds for the operation of 7
an emergency ambulance service. The district shall exercise 8
the same powers and duties in operating an ambulance service 9
as it does in operating its fire protection service. As 10
used in this section "emergency" means a situation resulting 11
from a sudden or unforeseen situation or occurrence that 12
requires immediate action to save life or prevent suffering 13
or disability. 14
2. The proposition to furnish ambulance service may be 15
submitted by the board of directors at any [municipal 16
general, primary or] general election or [at any election of 17
the members of the board or] upon petition by five hundred 18
voters of such district. 19
3. The question shall be submitted [in substantially 20
the following form:] as provided in section 115.706. 21
22
23
24
25
26
27
28
[Shall the board of directors of ______ Fire
Protection District be authorized to provide
ambulance service within the district and be
authorized to levy a tax not to exceed thirty
cents on the one hundred dollars assessed
valuation to provide funds for such
services?]
SB 1517 273
4. If a majority of the voters casting votes thereon 29
be in favor of ambulance service and the levy, the district 30
shall forthwith commence such service. 31
5. In addition to all other taxes authorized on or 32
before September 1, 1990, the board of directors of any fire 33
protection district may, if a majority of the voters of the 34
district voting thereon approve, levy an additional tax of 35
not more than forty cents per one hundred dollars of 36
assessed valuation to be used for the support of the 37
ambulance service, or partial or complete support of a 38
paramedic first responder program. The proposition to levy 39
the tax authorized by this subsection may be submitted by 40
the board of directors at the next [annual election of the 41
members of the board or at any regular municipal or school 42
election conducted by the county clerk or board of election 43
commissioners in such district or at a special election 44
called for the purpose,] general election or upon petition 45
of five hundred registered voters of the district. A 46
separate ballot containing the question shall [read as 47
follows:] be submitted as provided in section 115.706. 48
49
50
51
52
53
54
55
[Shall the board of directors of the ______
Fire Protection District be authorized to levy
an additional tax of not more than forty cents
per one hundred dollars assessed valuation to
provide funds for the support of an ambulance
service or partial or complete support of a
paramedic first responder program?
56 □ FOR THE PROPOSITION
57 □ AGAINST THE PROPOSITION
58
59
(Place an X in the square opposite the one for
which you wish to vote).]
SB 1517 274
If a majority of the qualified voters casting votes thereon 60
be in favor of the question, the board of directors shall 61
accordingly levy a tax in accordance with the provisions of 62
this subsection, but if a majority of voters casting votes 63
thereon do not vote in favor of the levy authorized by this 64
subsection, any levy previously authorized shall remain in 65
effect. 66
650.399. 1. The board of commissioners may, by a 1
majority vote of its members, request that the governing 2
body of the county submit to the qualified voters of such 3
county at a general[, primary or special] election [either 4
of the questions] a question relating to sales tax as 5
contained in subsection 2 of this section or a question 6
relating to property tax as provided in section 115.706. 7
The governing body may approve or deny such request. The 8
governing body may also vote to submit such question without 9
a request of the board of commissioners. The county 10
election official shall give legal notice of the election 11
pursuant to chapter 115. 12
2. The [questions] property tax question shall be 13
submitted as provided in section 115.706, and the sales tax 14
question shall be put in substantially the following form: 15
16
17
18
19
20
21
22
[(1) Shall (name of county) establish an emergency
communications system fund to establish (and/or)
maintain an emergency communications system, and
for which the county shall levy a tax of (insert
exact amount, not to exceed six cents) per each one
hundred dollars assessed valuation therefor, to be
paid into the fund for that purpose?
23 □ YES □ NO
SB 1517 275
; or 24
3. The election shall be conducted and vote canvassed 33
in the same manner as other county elections. If the 34
majority of the qualified voters voting thereon vote in 35
favor of such tax, then the county shall levy such tax in 36
the specified amount, beginning in the tax year immediately 37
following its approval. The tax so levied shall be 38
collected along with other county taxes in the manner 39
provided by law. If the majority of the qualified voters 40
voting thereon vote against such tax, then such tax shall 41
not be imposed unless such tax is resubmitted to the voters 42
and a majority of the qualified voters voting thereon 43
approve such tax. 44
4. If a majority of the votes cast on the question by 45
the qualified voters voting thereon are in favor of the 46
question authorizing a sales tax, then the tax shall become 47
effective on the first day of the second calendar quarter 48
after the director of revenue receives notification of 49
adoption of the local sales tax. Any sales tax levied under 50
this section shall apply to all retail sales made within the 51
county which are subject to sales tax under chapter 144, 52
except sales of food as defined in section 144.014. If a 53
majority of the votes cast on the question by the qualified 54
25
26
27
28
29
30
31
(2)] Shall (name of county) establish an
emergency communications system fund to establish
(and/or) maintain an emergency communications
system, and for which the county shall levy a
sales tax of (insert exact amount, not to exceed
one-tenth of one percent), to be paid into the
fund for that purpose?
32 □ YES □ NO
SB 1517 276
voters voting thereon are opposed to the question 55
authorizing the sales tax, then the tax shall not become 56
effective unless and until the question is resubmitted under 57
this section to the qualified voters and such question is 58
approved by a majority of the qualified voters voting on the 59
question, but no question shall be resubmitted under this 60
section [sooner than twelve months from the date of the last 61
question submitted to and opposed by the voters under this 62
section] until the next general election. 63
5. Except as modified in this section, all provisions 64
of sections 32.085 and 32.087 shall apply to the tax imposed 65
under this section. 66
6. All revenue collected under this section by the 67
director of the department of revenue on behalf of any 68
county, except for one percent for the cost of collection 69
which shall be deposited in the state's general revenue 70
fund, shall be deposited in a special trust fund, which is 71
hereby created and shall be known as the "County Emergency 72
Communications Sales Tax Fund", and shall be used solely for 73
the designated purposes. Moneys in the fund shall not be 74
deemed to be state funds, and shall not be commingled with 75
any funds of the state. The director may make refunds from 76
the amounts in the fund and credited to the county for 77
erroneous payments and overpayments made, and may redeem 78
dishonored checks and drafts deposited to the credit of such 79
county. Any funds in the special fund which are not needed 80
for current expenditures shall be invested in the same 81
manner as other funds are invested. Any interest and moneys 82
earned on such investments shall be credited to the fund. 83
Not later than the tenth day of each month, the director of 84
revenue shall distribute all moneys deposited in the fund 85
during the preceding month by distributing the sum due the 86
SB 1517 277
county as certified by the director of revenue to the county 87
treasurer, or such other officer as may be designated by the 88
county ordinance or order, of each county imposing the tax 89
authorized by this section. 90
7. If the tax is repealed or terminated by any means, 91
all funds remaining in the special trust fund shall continue 92
to be used solely for the designated purposes, and the 93
county shall notify the director of the department of 94
revenue of the action at least ninety days before the 95
effective date of the repeal and the director may order 96
retention in the trust fund, for a period of one year, of 97
two percent of the amount collected after receipt of such 98
notice to cover possible refunds or overpayment of the tax 99
and to redeem dishonored checks and drafts deposited to the 100
credit of such accounts. After one year has elapsed after 101
the effective date of abolition of the tax in such county, 102
the director shall remit the balance in the account to the 103
county and close the account of that county. The director 104
shall notify each county of each instance of any amount 105
refunded or any check redeemed from receipts due the county. 106
650.408. 1. The funds necessary for payment of any 1
obligation of the county in connection with the 2
establishment, operation and maintenance of the emergency 3
communications system may be paid by the county out of the 4
fund established pursuant to section 650.402, or from bonds 5
issued pursuant to this section. 6
2. For the purpose of supporting the operation and 7
other purposes of the commission and the emergency 8
communications system, the county may issue bonds for and on 9
behalf of the county, payable out of funds derived from the 10
sales tax authorized in sections 650.396 and 650.399 or from 11
taxation of all taxable real property in the county, up to 12
SB 1517 278
an amount not exceeding six percent of the assessed 13
valuation of such property, with such evaluation to be 14
ascertained by the assessment immediately prior to the most 15
recent assessment for state and county purposes, or from 16
revenue generated from any other tax or fee authorized and 17
approved by the voters pursuant to section 650.399. Such 18
bonds shall be issued in denominations of one hundred 19
dollars, or some multiple thereof, and the provisions of 20
section 108.170 to the contrary notwithstanding, such bonds 21
may bear interest at a rate determined by the emergency 22
communications system commissioners, payable semiannually, 23
to become payable no later than twenty years after the date 24
of the bonds. 25
3. Whenever the board of commissioners of any such 26
emergency communications district proposes to issue bonds 27
pursuant to subdivision (3) of subsection 2 of this section, 28
they shall submit the question to the voters in the district 29
pursuant to this section and section 115.706. The notice 30
for any such election shall, in addition to the requirements 31
of chapter 115, state the amount of bonds to be issued. 32
4. The question shall be submitted in substantially 33
[the following form:] as provided in section 115.706. 34
5. The result of the election on the question shall be 40
entered upon the records of the county. If it shall appear 41
that four-sevenths of the voters voting on the question 42
35
36
37
38
[Shall ______ County issue bonds in the amount of
______ dollars, the purpose of which are to
support the construction, repair and maintenance
of the ______ Emergency Communications System?
39 □ YES □ NO]
SB 1517 279
shall have voted in favor of the issue of the bonds, the 43
commissioners shall order and direct the execution of the 44
bonds for and on behalf of such county and the commission. 45
If the general law of the state is such that an amount other 46
than a four-sevenths majority is required on ballot measures 47
of such type, the amount set by the general law of the state 48
shall control. 49
6. The county shall not sell such bonds for less than 50
ninety-five percent of the par value thereof, and the 51
proceeds shall be paid over to the county treasurer, and 52
disbursed on warrants drawn by the president or vice 53
president of the board of commissioners and attested by the 54
secretary. The proceeds of the sale of such bonds shall be 55
used for the purpose only of paying the cost of holding such 56
election, and constructing, repairing and maintaining the 57
emergency communications system and its appurtenances. 58
7. Such bonds shall be payable and collectible only 59
out of moneys derived from tax revenues authorized by 60
section 650.399, from the sale of such bonds or from 61
interest that may accrue on funds so derived while on 62
deposit with any county depositary. The county treasurer 63
shall hold in reserve, for payment of interest on such 64
bonds, a sufficient amount of the money so derived that may 65
come into his or her hands in excess of the amount then 66
necessary to pay all bonds and interest then past due, to 67
pay all interest that will become payable before the next 68
installment of such special tax becomes payable, and three 69
percent of the principal amount of the bonds not then due. 70
The county treasurer shall, whenever any of the bonds or 71
interest thereon become due, apply such money as may be in 72
his or her custody and applicable thereto, or that may 73
thereafter come into his or her custody and be applicable 74
SB 1517 280
thereto, to payment of such bonds and interest as may be due 75
and unpaid. 76
8. All money derived from the tax authorized pursuant 77
to section 650.399 shall be used in paying the bonds and the 78
interest thereon, except that the money that may be 79
collected pursuant to such tax in excess of the amount 80
necessary to pay all bonds then past due and such bonds and 81
interest as will become payable before another assessment of 82
such tax becomes payable may, less an amount equal to three 83
percent of the principal amount of the bonds not then due, 84
be used for the purposes authorized in section 650.411. 85
9. The county treasurer shall, as such bonds are sold, 86
deliver them to the purchaser upon being ordered to do so by 87
the commissioners. The county treasurer shall cancel bonds 88
as such bonds are paid, and shall deliver them to the clerk 89
of the county. 90
[137.570. The question shall be submitted 1
in substantially the following form: 2
Shall the ______ road district of ______ 3
County levy an additional tax rate of ______ 4
cents on the hundred dollars valuation, for a 5
period of ______ years?] 6
Section B. If any provision of this act or the 1
application thereof to any person or circumstance is held 2
invalid, such determination shall not affect the provisions 3
or applications of this act which may be given effect 4
without the invalid provision or application, and to that 5
end the provisions of this act are severable. 6
✓