Opinion ID: 1355183
Heading Depth: 2
Heading Rank: 1

Heading: Is section 67.110.2 applicable to School District?

Text: School District argues that section 67.110 is merely a general statute relating to political subdivisions setting tax rates, whereas section 164.011 is the specific statute applicable to how school districts set tax rates. School District cites Greenbriar Hills Country Club v. Director of Revenue, 935 S.W.2d 36 (Mo. banc 1996), for the proposition that [w]hen the same subject matter is addressed in general terms in one statute and in specific terms in another, the more specific controls over the more general. 935 S.W.2d at 38. This theory, however, only applies where two statutes governing the same issue are in conflict and cannot be harmonized. Nichols v. Dir. of Revenue, 116 S.W.3d 583, 586 (Mo.App.2003). Section 164.011 is the statutory mechanism by which school districts must certify the taxes necessary to be produced (estimate of need) to the county clerk. Southwestern Bell Tel. Co. v. Mitchell, 631 S.W.2d 31, 37 (Mo. banc 1982). It provides in pertinent part: The school board of each district annually shall prepare an estimate of the amount of money to be raised by taxation for the ensuing school year, the rate required to produce the amount, and the rate necessary to sustain the school or schools of the district for the ensuing school year, to meet principal and interest payments on the bonded debt of the district and to provide the funds to meet other legitimate district purposes. In preparing the estimate, the board shall have sole authority in determining what part of the total authorized rate shall be used to provide revenue for each of the funds as authorized by section 165.011, RSMo. Sec. 164.011.1 (emphasis added). While section 164.011 governs the procedure school districts must use in certifying their estimated needs for the ensuing school year, section 67.110 governs the procedure that they must follow in actually fixing their ad valorem property tax rates to meet their estimated needs. Because sections 164.011 and 67.110 address separate and distinct steps in the taxing procedure of school districts, they are not properly characterized as being general versus specific, much less as being in conflict with each other. By its express terms, section 67.110 applies to [e]ach political subdivision in the state, except counties ... as defined in section 70.120. Sec. 67.110.1. Section 70.120(3) defines a political subdivision as any agency or unit of this state which now is, or hereafter shall be, authorized to levy taxes or empowered to cause taxes to be levied, which includes a school district. School District was required to comply with section 67.110.2 in setting its tax levy. The question is whether it did so. That question turns on whether the tax levy produced substantially the same revenues as required in School District's 2001-2002 budget.