Section: 067.1521 Special assessments, petition, funds, how collected--added to annual real estate bill--separate fund required, when. RSMO 67.1521


Published: 2015

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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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