Missouri Revised Statutes
Chapter 71
Provisions Relative to All Cities and Towns
←71.799
Section 71.800.1
71.801→
August 28, 2015
Rate of tax--exception--abatement of certain tax benefits--new tax rate or special assessment, election, procedure, ballot forms--definitions--tax rate ceiling approved, effective when.
71.800. 1. For the purpose of paying for all costs and expenses
incurred in the operation of the district, the provision of services or
improvements authorized in section 71.796, and incidental to the leasing,
construction, acquisition, and maintenance of any improvements provided for
under sections 71.790 to 71.808 or for paying principal and interest on notes
or bonds authorized for the construction or acquisition of any said
improvement, the district may impose a tax upon the owners of real property
within the district which shall not exceed eighty-five cents on the
one-hundred-dollar assessed valuation. In any city other than a city not
within a county, real property subject to partial tax abatement under either
the provisions of the urban redevelopment corporations law of Missouri or the
provisions of sections 99.700 to 99.710 shall for the purpose of assessment
and collection of ad valorem real estate taxes levied under the provisions of
this section be assessed and ad valorem real estate taxes shall be collected
as if the real estate were not subject to the tax abatement. The collection
of delinquent receipts of said tax shall be in the same manner and form as
that provided by law for all ad valorem property taxes. Taxes levied and
collected under sections 71.790 to 71.808 shall be uniform upon the same class
of subjects within the territorial limits of the authority levying the tax.
2. For the purpose of paying for all costs and expenses incurred in the
operation of the district and the provision of services or improvements
authorized in section 71.796, the district may impose additional tax on
businesses and individuals doing business within the district. If the
governing body imposes any business license taxes, such additional taxes shall
not exceed fifty percent of the business license taxes. Whenever a hearing is
held herein, the governing body shall hear all protests and receive evidence
for or against the proposed action; rule upon all protests which determination
shall be final; and may continue the hearing from time to time. Proceedings
shall terminate if protest is made by businesses in the proposed area which
pay a majority of the additional taxes within the area. For purposes of the
additional tax to be imposed pursuant to this part, the governing body of the
city may make a reasonable classification of businesses, giving consideration
to various factors.
3. In addition to the taxes authorized by subsections 1 and 2 of this
section, any district within a city which has a population of three hundred
fifty thousand or more and is located within more than one county upon
authorization of a majority of the voters voting thereon may impose one or
more of the following special assessments on all real property located within
the district:
(1) Not more than five cents per square foot on each square foot of
land;
(2) Not more than one-half of a cent per square foot on each square foot
of improvements on land; and
(3) Not more than twelve dollars per abutting foot of the lots, tracts
and parcels of land within the district abutting on public streets, roads and
highways.
4. For purposes of sections 10(c), 16, and 22 of article X of the
Constitution of Missouri, and of section 137.073, the following terms as
applied to an election pursuant to this section mean:
(1) "Approval of the required majority" or "direct voter approval", a
simple majority;
(2) "Qualified voters", persons or other entities who have filed an
application pursuant to subsection 6 of this section.
5. The governing body of any city in which there is a special business
district may order an election on the approval of a new tax rate ceiling or
assessment limit for any tax imposed pursuant to subsections 1 to 3 of this
section. All costs of any such election shall be borne by the district out of
its existing levy. The order shall set forth the new tax rate ceiling or
assessment limit proposed. Any provision of law to the contrary
notwithstanding, the tax rate ceiling may be increased or decreased, from any
rate as revised under the provisions of section 137.073 to any rate not in
excess of eighty-five cents on the one-hundred-dollar assessed valuation.
Such order shall specify a date on which ballots for the election shall be
mailed. Such date shall be a Tuesday, and shall be not earlier than the
eighth Tuesday from the issuance of the order, nor later than August fifteenth
of the year the order is issued and shall not be on the same day as an
election conducted under the provisions of chapter 115.
6. Application for a ballot shall be conducted as provided in this
subsection:
(1) Persons entitled to apply for a ballot in an election to approve a
new tax rate ceiling for a tax imposed pursuant to subsection 1 or 3 of this
section shall be:
(a) A resident individual of the district; or
(b) A person, including an individual, partnership, limited partnership,
corporation, estate, or trust, which owns real property within the special
business district;
(2) A person entitled to apply for a ballot in an election to approve a
new tax rate ceiling for a tax imposed pursuant to subsection 2 of this
section shall be a person, including an individual, partnership, limited
partnership, corporation, estate, or trust, which possesses a license to do
business in the district;
(3) Only persons entitled to apply for a ballot in elections pursuant to
this section shall apply. Such persons shall apply with the clerk of the city
in which the special business district is organized. Each person applying
shall provide:
(a) Such person's name, address, mailing address, and phone number;
(b) An authorized signature; and
(c) Evidence that such person is entitled to vote. Such evidence shall
be:
a. For resident individuals, proof of registration from the election
authority;
b. For owners of real property, a tax receipt or deed or other document
which evidences an equitable ownership, and identifies the real property by
location;
c. For holders of business licenses, a copy of such business license;
(4) No person shall apply later than the fourth Tuesday before the date
for mailing ballots specified in the governing body's order.
7. The clerk shall mail a ballot to each applicant of the district along
with a return addressed envelope directed to the city clerk's office with a
sworn affidavit on the reverse side of such envelope for the voter's
signature. Such affidavit shall be in the following form:
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. . . . . . . . . . . . . . . . . . . . . Authorized
Signature Subscribed and sworn to before me this . . . . . . . . . . day of
. . . . . . . . , 20 . . . . . . . . . . . . . . . . . . . . . . Printed Name
of Voter . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . .
. . . . . . . . Address of Voter Signature of notary or
other officer authorized . .
. . . . . . . . . . . . . . . . . . . to administer oaths Mailing Address of
Voter
(if different)
8. The question shall be submitted in substantially the following forms:
(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?
[ ] YES [ ] NO
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".
(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 . . . . . . . . . . . . . .?
[ ] YES [ ] NO
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".
(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 land within the district?
[ ] YES [ ] NO
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".
(4) 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?
[ ] YES [ ] NO
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".
(5) 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?
[ ] YES [ ] NO
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".
(6) Shall the special business district of . . . . . . . . . . . .
change its tax on . . . . . . . . . . . . . to . . . . . ?
[ ] YES [ ] NO
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". Each ballot shall be plain paper, through which printing or writing
cannot be read.
9. Each qualified voter shall have one vote. Each voter which is not an
individual shall determine how to cast its vote as provided for in its
articles of incorporation, articles of partnership, bylaws, or other document
which sets forth an appropriate mechanism for the determination of the
entity's vote. If a voter has no such mechanism, then its vote shall be cast
as determined by a majority of the persons who run the day-to-day affairs of
the voter. Each voted ballot shall be signed with the authorized signature.
10. Voted ballots shall be returned to the city clerk's office by mail
or hand delivery no later than 5:00 p.m. on the sixth Tuesday after the date
for mailing the ballots as set forth in the governing body's order. The city
clerk shall transmit all voted ballots to a team of judges of not less than
four, with an equal number from each of the two major political parties. The
judges shall be selected by the city clerk from lists compiled by the election
authority. Upon receipt of the voted ballots the judges shall verify the
authenticity of the ballots, canvass the votes, and certify the results.
Certification by the election judges shall be final and shall be immediately
transmitted to the governing body. Any voter who applied for such election
may contest the result in the same manner as provided in chapter 115.
11. If approved, the new tax rate ceiling or assessment limit shall be
effective for the tax year in which the election is held, the provisions of
section 67.110 to the contrary notwithstanding.
(L. 1972 H.B. 1156 § 6, A.L. 1975 S.B. 322, A.L. 1977
H.B. 651, A.L. 1982 H.B. 1120, A.L. 1985 H.B. 509,
A.L. 1987 H.B. 909, A.L. 1988 H.B. 1729)
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