Missouri Revised Statutes













Chapter 71

Provisions Relative to All Cities and Towns

←71.799

Section 71.800.1

71.801→

August 28, 2015

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.

71.800. 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.



(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)







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