Missouri Revised Statutes
Chapter 67
Political Subdivisions, Miscellaneous Powers
←67.461
Section 67.463.1
67.465→
August 28, 2015
Public hearing, procedure--apportionment of costs--special assessments, notice--payment and collection of assessments.
67.463. 1. At the hearing to consider the proposed improvements and
assessments, the governing body shall hear and pass upon all objections to
the proposed improvements and proposed assessments, if any, and may amend
the proposed improvements, and the plans and specifications therefor, or
assessments as to any property, and thereupon by ordinance or resolution
the governing body of the city or county shall order that the improvement
be made and direct that financing for the cost thereof be obtained as
provided in sections 67.453 to 67.475.
2. After construction of the improvement has been completed in
accordance with the plans and specifications therefor, the governing body
shall compute the final costs of the improvement and apportion the costs
among the property benefitted by such improvement in such equitable manner
as the governing body shall determine, charging each parcel of property
with its proportionate share of the costs, and by resolution or ordinance,
assess the final cost of the improvement or the amount of general
obligation bonds issued or to be issued therefor as special assessments
against the property described in the assessment roll.
3. After the passage or adoption of the ordinance or resolution
assessing the special assessments, the city clerk or county clerk shall
mail a notice to each property owner within the district which sets forth a
description of each parcel of real property to be assessed which is owned
by such owner, the special assessment assigned to such property, and a
statement that the property owner may pay such assessment in full, together
with interest accrued thereon from the effective date of such ordinance or
resolution, on or before a specified date determined by the effective date
of the ordinance or resolution, or may pay such assessment in annual
installments as provided in subsection 4 of this section.
4. The special assessments shall be assessed upon the property
included therein concurrent with general property taxes, and shall be
payable in substantially equal annual installments for a duration stated in
the ballot measure prescribed in subsection 2 of section 67.457 or in the
petition prescribed in subsection 3 of section 67.457, and, if authorized,
an assessment in each year thereafter levied and collected in the same
manner with the proceeds thereof used solely for maintenance of the
improvement, taking into account such assessments and interest thereon, as
the governing body determines. The first installment shall be payable
after the first collection of general property taxes following the adoption
of the assessment ordinance or resolution unless such ordinance or
resolution was adopted and certified too late to permit its collection at
such time. All assessments shall bear interest at such rate as the
governing body determines, not to exceed the rate permitted for bonds by
section 108.170. Interest on the assessment between the effective date of
the ordinance or resolution assessing the assessment and the date the first
installment is payable shall be added to the first installment. The
interest for one year on all unpaid installments shall be added to each
subsequent installment until paid. In the case of a special assessment by
a city, all of the installments, together with the interest accrued or to
accrue thereon, may be certified by the city clerk to the county clerk in
one instrument at the same time. Such certification shall be good for all
of the installments, and the interest thereon payable as special
assessments.
5. Special assessments shall be collected and paid over to the city
treasurer or county treasurer in the same manner as taxes of the city or
county are collected and paid. In any county with a charter form of
government and with more than six hundred thousand but fewer than seven
hundred thousand inhabitants and any county of the first classification
with more than one hundred thirty-five thousand four hundred but fewer than
one hundred thirty-five thousand five hundred inhabitants, the county
collector may collect a fee as prescribed by section 52.260 for collection
of assessments under this section.
(L. 1991 S.B. 8 § 6, A.L. 1994 H.B. 1200 & 1192, A.L. 2007 S.B. 22,
A.L. 2013 H.B. 175 merged with H.B. 1035 merged with S.B. 248)
Effective 8-28-13 (H.B. 175)
8-28-13 (S.B. 248)
10-11-13 (H.B. 1035)
*H.B. 1035 effective 10-11-13, see § 21.250. H.B. 1035 was vetoed
July 12, 2013. The veto was overridden on September 11, 2013.
2007
1994
2007
67.463. 1. At the hearing to consider the proposed improvements and
assessments, the governing body shall hear and pass upon all objections to the
proposed improvements and proposed assessments, if any, and may amend the
proposed improvements, and the plans and specifications therefor, or
assessments as to any property, and thereupon by ordinance or resolution the
governing body of the city or county shall order that the improvement be made
and direct that financing for the cost thereof be obtained as provided in
sections 67.453 to 67.475.
2. After construction of the improvement has been completed in
accordance with the plans and specifications therefor, the governing body
shall compute the final costs of the improvement and apportion the costs among
the property benefitted by such improvement in such equitable manner as the
governing body shall determine, charging each parcel of property with its
proportionate share of the costs, and by resolution or ordinance, assess the
final cost of the improvement or the amount of general obligation bonds issued
or to be issued therefor as special assessments against the property described
in the assessment roll.
3. After the passage or adoption of the ordinance or resolution
assessing the special assessments, the city clerk or county clerk shall mail a
notice to each property owner within the district which sets forth a
description of each parcel of real property to be assessed which is owned by
such owner, the special assessment assigned to such property, and a statement
that the property owner may pay such assessment in full, together with
interest accrued thereon from the effective date of such ordinance or
resolution, on or before a specified date determined by the effective date of
the ordinance or resolution, or may pay such assessment in annual installments
as provided in subsection 4 of this section.
4. The special assessments shall be assessed upon the property included
therein concurrent with general property taxes, and shall be payable in
substantially equal annual installments for a duration stated in the ballot
measure prescribed in subsection 2 of section 67.457 or in the petition
prescribed in subsection 3 of section 67.457, and, if authorized, an
assessment in each year thereafter levied and collected in the same manner
with the proceeds thereof used solely for maintenance of the improvement,
taking into account such assessments and interest thereon, as the governing
body determines. The first installment shall be payable after the first
collection of general property taxes following the adoption of the assessment
ordinance or resolution unless such ordinance or resolution was adopted and
certified too late to permit its collection at such time. All assessments
shall bear interest at such rate as the governing body determines, not to
exceed the rate permitted for bonds by section 108.170. Interest on the
assessment between the effective date of the ordinance or resolution assessing
the assessment and the date the first installment is payable shall be added to
the first installment. The interest for one year on all unpaid installments
shall be added to each subsequent installment until paid. In the case of a
special assessment by a city, all of the installments, together with the
interest accrued or to accrue thereon, may be certified by the city clerk to
the county clerk in one instrument at the same time. Such certification shall
be good for all of the installments, and the interest thereon payable as
special assessments.
5. Special assessments shall be collected and paid over to the city
treasurer or county treasurer in the same manner as taxes of the city or
county are collected and paid. In any county of the first classification with
more than one hundred thirty-five thousand four hundred but fewer than one
hundred thirty-five thousand five hundred inhabitants, the county collector
may collect a fee as prescribed by section 52.260 for collection of
assessments under this section.
1994
67.463. 1. At the hearing to consider the proposed
improvements and assessments, the governing body shall hear and
pass upon all objections to the proposed improvements and
proposed assessments, if any, and may amend the proposed
improvements, and the plans and specifications therefor, or
assessments as to any property, and thereupon by ordinance or
resolution the governing body of the city or county shall order
that the improvement be made and direct that financing for the
cost thereof be obtained as provided in sections 67.453 to
67.475.
2. After construction of the improvement has been completed
in accordance with the plans and specifications therefor, the
governing body shall compute the final costs of the improvement
and apportion the costs among the property benefited by such
improvement in such equitable manner as the governing body shall
determine, charging each parcel of property with its
proportionate share of the costs, and by resolution or ordinance,
assess the final cost of the improvement or the amount of general
obligation bonds issued or to be issued therefor as special
assessments against the property described in the assessment
roll.
3. After the passage or adoption of the ordinance or
resolution assessing the special assessments, the city clerk or
county clerk shall mail a notice to each property owner within
the district which sets forth a description of each parcel of
real property to be assessed which is owned by such owner, the
special assessment assigned to such property, and a statement
that the property owner may pay such assessment in full, together
with interest accrued thereon from the effective date of such
ordinance or resolution, on or before a specified date determined
by the effective date of the ordinance or resolution, or may pay
such assessment in annual installments as provided in subsection
4 of this section.
4. The special assessments shall be assessed upon the
property included therein concurrent with general property taxes,
and shall be payable in substantially equal annual installments
for a duration stated in the ballot measure prescribed in
subsection 2 of section 67.457 or in the petition prescribed in
subsection 3 of section 67.457, and, if authorized, an assessment
in each year thereafter levied and collected in the same manner
with the proceeds thereof used solely for maintenance of the
improvement, taking into account such assessments and interest
thereon, as the governing body determines. The first installment
shall be payable after the first collection of general property
taxes following the adoption of the assessment ordinance or
resolution unless such ordinance or resolution was adopted and
certified too late to permit its collection at such time. All
assessments shall bear interest at such rate as the governing
body determines, not to exceed the rate permitted for bonds by
section 108.170, RSMo. Interest on the assessment between the
effective date of the ordinance or resolution assessing the
assessment and the date the first installment is payable shall be
added to the first installment. The interest for one year on all
unpaid installments shall be added to each subsequent installment
until paid. In the case of a special assessment by a city, all
of the installments, together with the interest accrued or to
accrue thereon, may be certified by the city clerk to the county
clerk in one instrument at the same time. Such certification
shall be good for all of the installments, and the interest
thereon payable as special assessments.
5. Special assessments shall be collected and paid over to
the city treasurer or county treasurer in the same manner as
taxes of the city or county are collected and paid.
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