Missouri Code of State Regulations › Title 15 - ELECTED OFFICIALS › Division 40 - State Auditor › Chapter 3 - Rules Applying to Political Subdivisions › Section 15 CSR 40-3.125 - Calculation and Revision of Property Tax Rates by School Districts

Current through Register Vol. 49, No. 14, July 15, 2024
PURPOSE: This amendment updates the forms submitted
				  by school districts to the Missouri State Auditor's office when setting their
				  property tax rates under section
				  137.073,
				  RSMo, by removing references to a calculation in Section 137.073.5(2), RSMo,
				  that was found to be unconstitutional by the Court of Appeals, Eastern
				  District, in Blankenship v. Franklin County, Case Number
				  ED108824.
EMERGENCY STATEMENT: On March 2, 2021, in Blankenship
				  v. Franklin County, Case Number ED108824, the Court of Appeals, Eastern
				  District, held that the tax rate calculation provided for political
				  subdivisions in Section 137.073.5(2), RSMo, violates Missouri Constitution,
				  Article X, Section 22(a). In conformity with this decision, this emergency
				  amendment removes the calculation found to be unconstitutional from the tax
				  rate forms that school districts must file with the State Auditor's office to
				  set their tax rates as provided by Section
				  137.073,
				  RSMo. This emergency amendment must be effective when school districts set
				  their tax rates for 2021. School districts in first class charter counties are
				  required to file their final tax rate forms with the State Auditor's office by
				  October 1, 2021. All other school districts must file by September 1, 2021. The
				  State Auditor's office therefore finds that this emergency amendment is
				  necessary to preserve a compelling governmental interest that the tax
				  calculation forms school districts submit to the State Auditor's office contain
				  lawful calculations as provided by law. The State Auditor's office believes
				  this emergency amendment is fair to all interested parties under these
				  circumstances. A proposed amendment, which covers this same material, is
				  published in this issue of the Missouri Register. The scope of the rule is
				  limited to the circumstances creating the emergency and complies with the
				  protections extended in the Missouri and United States Constitutions. This
				  emergency amendment was filed April 28, 2021, becomes effective May 13, 2021,
				  and expires December 30, 2021.
(1) The following forms may be used by school
				districts as applicable to substantiate the tax rate ceilings before submission
				of the information via the Missouri State Auditor's Office website portal,
				which is accessible by obtaining a username and password from the Missouri
				State Auditor's Office. If a school district is unable to submit the
				information via the website, the school district may submit these forms via
				mail to, Missouri State Auditor's Office, Attention: Tax Rate Section, PO Box
				869, Jefferson City, MO 65102.
(2)
				Single Tax Rate-The following forms with instructions for single tax rate
				review have been adopted and approved for use by school districts (not wholly
				in St. Louis County):
(A) Summary Page,
				included herein;
(B) Form A,
				included herein;
(C) Form B,
				included herein;
(D) Form C,
				included herein;
(E) Informational
				Data, included herein;
(F) Form G,
				included herein; and
(G) Form H,
				included herein.