Missouri Revised Statutes
Chapter 67
Political Subdivisions, Miscellaneous Powers
←67.1511
Section 67.1521.1
67.1531→
August 28, 2015
Special assessments, petition, funds, how collected--added to annual real estate bill--separate fund required, when.
67.1521. 1. A district may levy by resolution one or more special
assessments against real property within its boundaries, upon receipt of
and in accordance with a petition signed by:
(1) Owners of real property collectively owning more than fifty
percent by assessed value of real property within the boundaries of the
district; and
(2) More than fifty percent per capita of the owners of all real
property within the boundaries of the district.
2. The special assessment petition shall be in substantially the
following form:
The ......................... (insert name of district) Community
Improvement District ("District") shall be authorized to levy special
assessments against real property benefitted within the district for the
purpose of providing revenue for .................... (insert general
description of specific service and/or projects) in the district, such
special assessments to be levied against each tract, lot or parcel of real
property listed below within the district which receives special benefit as
a result of such service and/or projects, the cost of which shall be
allocated among this property by ......................... (insert method
of allocation, e.g., per square foot of property, per square foot on each
square foot of improvement, or by abutting foot of property abutting
streets, roads, highways, parks or other improvements, or any other
reasonable method) in an amount not to exceed ............... dollars per
(insert unit of measure). Such authorization to levy the special
assessment shall expire on .................... (insert date). The tracts
of land located in the district which will receive special benefit from
this service and/or projects are: ................. (list of properties by
common addresses and legal descriptions).
3. The method for allocating such special assessments set forth in
the petition may be any reasonable method which results in imposing
assessments upon real property benefitted in relation to the benefit
conferred upon each respective tract, lot or parcel of real property and
the cost to provide such benefit.
4. By resolution of the board, the district may levy a special
assessment rate lower than the rate ceiling set forth in the petition
authorizing the special assessment and may increase such lowered special
assessment rate to a level not exceeding the special assessment rate
ceiling set forth in the petition without further approval of the real
property owners; provided that a district imposing a special assessment
pursuant to this section may not repeal or amend such special assessment or
lower the rate of such special assessment if such repeal, amendment or
lower rate will impair the district's ability to pay any liabilities that
it has incurred, money that it has borrowed or obligations that it has
issued.
5. Each special assessment which is due and owing shall constitute a
perpetual lien against each tract, lot or parcel of property from which it
is derived. Such lien may be foreclosed in the same manner as any other
special assessment lien as provided in section 88.861. Notwithstanding the
provisions of this subsection and section 67.1541 to the contrary, the
county collector may, upon certification by the district for collection,
add each special assessment to the annual real estate tax bill for the
property and collect the assessment in the same manner the collector uses
for real estate taxes. Any special assessment remaining unpaid on the
first day of January annually is delinquent and enforcement of collection
of the delinquent bill by the county collector shall be governed by the
laws concerning delinquent and back taxes. The lien may be foreclosed in
the same manner as a tax upon real property by land tax sale under chapter
140 or, if applicable to that county, chapter 141.
6. A separate fund or account shall be created by the district for
each special assessment levied and each fund or account shall be
identifiable by a suitable title. The proceeds of such assessments shall
be credited to such fund or account. Such fund or account shall be used
solely to pay the costs incurred in undertaking the specified service or
project.
7. Upon completion of the specified service or project or both, the
balance remaining in the fund or account established for such specified
service or project or both shall be returned or credited against the amount
of the original assessment of each parcel of property pro rata based on the
method of assessment of such special assessment.
8. Any funds in a fund or account created pursuant to this section
which are not needed for current expenditures may be invested by the board
in accordance with applicable laws relating to the investment of funds of
the city in which the district is located.
9. The authority of the district to levy special assessments shall be
independent of the limitations and authorities of the municipality in which
it is located; specifically, the provisions of section 88.812 shall not
apply to any district.
(L. 1998 H.B. 1636 § 13, A.L. 2011 H.B. 142 merged with S.B.117, A.L.
2013 H.B. 175 merged with S.B. 248)
2011
1998
2011
67.1521. 1. A district may levy by resolution one or more special
assessments against real property within its boundaries, upon receipt of
and in accordance with a petition signed by:
(1) Owners of real property collectively owning more than fifty
percent by assessed value of real property within the boundaries of the
district; and
(2) More than fifty percent per capita of the owners of all real
property within the boundaries of the district.
2. The special assessment petition shall be in substantially the
following form:
The ........................... (insert name of district) Community
Improvement District ("District") shall be authorized to levy special
assessments against real property benefitted within the District for the
purpose of providing revenue for ................. (insert general
description of specific service and/or projects) in the district, such
special assessments to be levied against each tract, lot or parcel of real
property listed below within the district which receives special benefit as
a result of such service and/or projects, the cost of which shall be
allocated among this property by ........................ (insert method of
allocation, e.g., per square foot of property, per square foot on each
square foot of improvement, or by abutting foot of property abutting
streets, roads, highways, parks or other improvements, or any other
reasonable method) in an amount not to exceed ............. dollars per
(insert unit of measure). Such authorization to levy the special
assessment shall expire on ................. (insert date). The tracts of
land located in the district which will receive special benefit from this
service and/or projects are: ................. (list of properties by
common addresses and legal descriptions).
3. The method for allocating such special assessments set forth in
the petition may be any reasonable method which results in imposing
assessments upon real property benefitted in relation to the benefit
conferred upon each respective tract, lot or parcel of real property and
the cost to provide such benefit.
4. By resolution of the board, the district may levy a special
assessment rate lower than the rate ceiling set forth in the petition
authorizing the special assessment and may increase such lowered special
assessment rate to a level not exceeding the special assessment rate
ceiling set forth in the petition without further approval of the real
property owners; provided that a district imposing a special assessment
pursuant to this section may not repeal or amend such special assessment or
lower the rate of such special assessment if such repeal, amendment or
lower rate will impair the district's ability to pay any liabilities that
it has incurred, money that it has borrowed or obligations that it has
issued.
5. Each special assessment which is due and owing shall constitute a
perpetual lien against each tract, lot or parcel of property from which it
is derived. Such lien may be foreclosed in the same manner as any other
special assessment lien as provided in section 88.861. Notwithstanding the
provisions of this subsection and section 67.1541 to the contrary, 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, upon certification by the
district for collection, add each special assessment to the annual real
estate tax bill for the property and collect the assessment in the same
manner the collector uses for real estate taxes. In said counties, each
special assessment remaining unpaid on the first day of January annually is
delinquent and enforcement of collection of the delinquent bill by the
county collector shall be governed by the laws concerning delinquent and
back taxes. The lien may be foreclosed in the same manner as a tax upon
real property by land tax sale under chapter 140 or, if applicable to that
county, chapter 141.
6. A separate fund or account shall be created by the district for
each special assessment levied and each fund or account shall be
identifiable by a suitable title. The proceeds of such assessments shall
be credited to such fund or account. Such fund or account shall be used
solely to pay the costs incurred in undertaking the specified service or
project.
7. Upon completion of the specified service or project or both, the
balance remaining in the fund or account established for such specified
service or project or both shall be returned or credited against the amount
of the original assessment of each parcel of property pro rata based on the
method of assessment of such special assessment.
8. Any funds in a fund or account created pursuant to this section
which are not needed for current expenditures may be invested by the board
in accordance with applicable laws relating to the investment of funds of
the city in which the district is located.
9. The authority of the district to levy special assessments shall be
independent of the limitations and authorities of the municipality in which
it is located; specifically, the provisions of section 88.812 shall not
apply to any district.
1998
67.1521. 1. A district may levy by resolution one or more special
assessments against real property within its boundaries, upon receipt of and
in accordance with a petition signed by:
(1) Owners of real property collectively owning more than fifty percent
by assessed value of real property within the boundaries of the district; and
(2) More than fifty percent per capita of the owners of all real property
within the boundaries of the district.
2. The special assessment petition shall be in substantially the
following form:
The ........................... (insert name of district) Community
Improvement District ("District") shall be authorized to levy special
assessments against real property benefited within the District for the
purpose of providing revenue for ................. (insert general
description of specific service and/or projects) in the district, such
special assessments to be levied against each tract, lot or parcel of real
property listed below within the district which receives special benefit as a
result of such service and/or projects, the cost of which shall be allocated
among this property by ........................ (insert method of allocation,
e.g., per square foot of property, per square foot on each square foot of
improvement, or by abutting foot of property abutting streets, roads,
highways, parks or other improvements, or any other reasonable method) in an
amount not to exceed ............. dollars per (insert unit of measure). Such
authorization to levy the special assessment shall expire on
................. (insert date). The tracts of land located in the district
which will receive special benefit from this service and/or projects are:
................. (list of properties by common addresses and legal
descriptions).
3. The method for allocating such special assessments set forth in the
petition may be any reasonable method which results in imposing assessments
upon real property benefited in relation to the benefit conferred upon each
respective tract, lot or parcel of real property and the cost to provide such
benefit.
4. By resolution of the board, the district may levy a special
assessment rate lower than the rate ceiling set forth in the petition
authorizing the special assessment and may increase such lowered special
assessment rate to a level not exceeding the special assessment rate ceiling
set forth in the petition without further approval of the real property
owners; provided that a district imposing a special assessment pursuant to
this section may not repeal or amend such special assessment or lower the
rate of such special assessment if such repeal, amendment or lower rate will
impair the district's ability to pay any liabilities that it has incurred,
money that it has borrowed or obligations that it has issued.
5. Each special assessment which is due and owing shall constitute a
perpetual lien against each tract, lot or parcel of property from which it is
derived. Such lien may be foreclosed in the same manner as any other special
assessment lien as provided in section 88.861.
6. A separate fund or account shall be created by the district for each
special assessment levied and each fund or account shall be identifiable by a
suitable title. The proceeds of such assessments shall be credited to such
fund or account. Such fund or account shall be used solely to pay the costs
incurred in undertaking the specified service or project.
7. Upon completion of the specified service or project or both, the
balance remaining in the fund or account established for such specified
service or project or both shall be returned or credited against the amount
of the original assessment of each parcel of property pro rata based on the
method of assessment of such special assessment.
8. Any funds in a fund or account created pursuant to this section which
are not needed for current expenditures may be invested by the board in
accordance with applicable laws relating to the investment of funds of the
city in which the district is located.
9. The authority of the district to levy special assessments shall be
independent of the limitations and authorities of the municipality in which
it is located; specifically, the provisions of section 88.812 shall not apply
to any district.
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