2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 71 - Provisions Relative to All Cities and Towns › Section 71.800 - 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.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 71
• Effective - 28 Aug 1988, 2 histories
71.800. 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. —
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.
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(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)