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.

Statutes > Missouri Statutes > Title VII — CITIES, TOWNS AND VILLAGES > Chapter 71 Provisions Relative to All Cities and Towns > 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.

Rate of tax--exception--abatement of certain tax benefits--new taxrate or special assessment, election, procedure, ballotforms--definitions--tax rate ceiling approved, effective when.

71.800. 1. For the purpose of paying for all costs and expensesincurred in the operation of the district, the provision of services orimprovements authorized in section 71.796, and incidental to the leasing,construction, acquisition, and maintenance of any improvements provided forunder sections 71.790 to 71.808 or for paying principal and interest on notesor bonds authorized for the construction or acquisition of any saidimprovement, the district may impose a tax upon the owners of real propertywithin the district which shall not exceed eighty-five cents on theone-hundred-dollar assessed valuation. In any city other than a city notwithin a county, real property subject to partial tax abatement under eitherthe provisions of the urban redevelopment corporations law of Missouri or theprovisions of sections 99.700 to 99.710, RSMo, shall for the purpose ofassessment and collection of ad valorem real estate taxes levied under theprovisions of this section be assessed and ad valorem real estate taxes shallbe collected as if the real estate were not subject to the tax abatement. Thecollection of delinquent receipts of said tax shall be in the same manner andform as that provided by law for all ad valorem property taxes. Taxes leviedand collected under sections 71.790 to 71.808 shall be uniform upon the sameclass of subjects within the territorial limits of the authority levying thetax.

2. For the purpose of paying for all costs and expenses incurred in theoperation of the district and the provision of services or improvementsauthorized in section 71.796, the district may impose additional tax onbusinesses and individuals doing business within the district. If thegoverning body imposes any business license taxes, such additional taxes shallnot exceed fifty percent of the business license taxes. Whenever a hearing isheld herein, the governing body shall hear all protests and receive evidencefor or against the proposed action; rule upon all protests which determinationshall be final; and may continue the hearing from time to time. Proceedingsshall terminate if protest is made by businesses in the proposed area whichpay a majority of the additional taxes within the area. For purposes of theadditional tax to be imposed pursuant to this part, the governing body of thecity may make a reasonable classification of businesses, giving considerationto various factors.

3. In addition to the taxes authorized by subsections 1 and 2 of thissection, any district within a city which has a population of three hundredfifty thousand or more and is located within more than one county uponauthorization of a majority of the voters voting thereon may impose one ormore of the following special assessments on all real property located withinthe district:

(1) Not more than five cents per square foot on each square foot ofland;

(2) Not more than one-half of a cent per square foot on each square footof improvements on land; and

(3) Not more than twelve dollars per abutting foot of the lots, tractsand parcels of land within the district abutting on public streets, roads andhighways.

4. For purposes of sections 10(c), 16, and 22 of article X of theConstitution of Missouri, and of section 137.073, RSMo, the following terms asapplied to an election pursuant to this section mean:

(1) "Approval of the required majority" or "direct voter approval", asimple majority;

(2) "Qualified voters", persons or other entities who have filed anapplication pursuant to subsection 6 of this section.

5. The governing body of any city in which there is a special businessdistrict may order an election on the approval of a new tax rate ceiling orassessment limit for any tax imposed pursuant to subsections 1 to 3 of thissection. All costs of any such election shall be borne by the district out ofits existing levy. The order shall set forth the new tax rate ceiling orassessment limit proposed. Any provision of law to the contrarynotwithstanding, the tax rate ceiling may be increased or decreased, from anyrate as revised under the provisions of section 137.073, RSMo, to any rate notin 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 bemailed. Such date shall be a Tuesday, and shall be not earlier than theeighth Tuesday from the issuance of the order, nor later than August fifteenthof the year the order is issued and shall not be on the same day as anelection conducted under the provisions of chapter 115, RSMo.

6. Application for a ballot shall be conducted as provided in thissubsection:

(1) Persons entitled to apply for a ballot in an election to approve anew tax rate ceiling for a tax imposed pursuant to subsection 1 or 3 of thissection 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 specialbusiness district;

(2) A person entitled to apply for a ballot in an election to approve anew tax rate ceiling for a tax imposed pursuant to subsection 2 of thissection shall be a person, including an individual, partnership, limitedpartnership, corporation, estate, or trust, which possesses a license to dobusiness in the district;

(3) Only persons entitled to apply for a ballot in elections pursuant tothis section shall apply. Such persons shall apply with the clerk of the cityin which the special business district is organized. Each person applyingshall provide:

(a) Such person's name, address, mailing address, and phone number;

(b) An authorized signature; and

a. For resident individuals, proof of registration from the electionauthority;

b. For owners of real property, a tax receipt or deed or other documentwhich evidences an equitable ownership, and identifies the real property bylocation;

c. For holders of business licenses, a copy of such business license;

(4) No person shall apply later than the fourth Tuesday before the datefor mailing ballots specified in the governing body's order.

7. The clerk shall mail a ballot to each applicant of the district alongwith a return addressed envelope directed to the city clerk's office with asworn affidavit on the reverse side of such envelope for the voter'ssignature. 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 .................. beauthorized to impose a tax on owners of real property in a sum not to exceed.......... cents on the one hundred dollar assessed valuation?

â ã YES â ã NO