| 22 | | - | SectionA.Sections50.800,50.810,67.1521,71.948,137.073,137.115,238.225, |
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| 23 | | - | 2238.230,and238.232,RSMo,andsection50.815asenactedbyhousebillno.1606,one |
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| 24 | | - | 3hundredfirstgeneralassembly,secondregularsession,section50.815asenactedbyhouse |
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| 25 | | - | 4billno.669,seventy-seventhgeneralassembly,firstregularsession,section50.820asenacted |
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| 26 | | - | 5byhousebillno.1606,onehundredfirstgeneralassembly,secondregularsession,section |
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| 27 | | - | 650.820asenactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregular |
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| 28 | | - | 7session,section67.1421asenactedbyhousebillno.1606,onehundredfirstgeneral |
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| 29 | | - | 8assembly,secondregularsession,section67.1421asenactedbysenatebillsnos.153&97, |
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| 30 | | - | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 31 | | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9onehundredfirstgeneralassembly,firstregularsession,section105.145asenactedbyhouse |
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| 32 | | - | 10billno.1606,onehundredfirstgeneralassembly,secondregularsession,andsection105.145 |
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| 33 | | - | 11asenactedbysenatebillno.112,ninety-ninthgeneralassembly,firstregularsession,are |
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| 34 | | - | 12repealedandfourteennewsectionsenactedinlieuthereof,tobeknownassections50.815, |
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| 35 | | - | 1350.820,67.007,67.1421,67.1521,71.948,105.145,115.240,137.067,137.073,137.115, |
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| 36 | | - | 14238.225,238.230,and238.232,toreadasfollows: |
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| 37 | | - | [50.815.1.OnorbeforeJunethirtiethofeachyear,thecounty |
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| 38 | | - | 2 commissionofeachcountyofthefirst,second,third,orfourthclassification |
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| 39 | | - | 3 shall,withtheassistanceofthecountyclerkorotherofficerresponsibleforthe |
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| 40 | | - | 4 preparationofthefinancialstatement,prepareandpublishinsomenewspaper |
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| 41 | | - | 5 ofgeneralcirculationpublishedinthecounty,asprovidedundersection |
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| 42 | | - | 6 493.050,afinancialstatementofthecountyfortheyearendingthepreceding |
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| 43 | | - | 7 Decemberthirty-first. |
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| 44 | | - | 8 2.Thefinancialstatementshallshowatleastthefollowing: |
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| 45 | | - | 9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear; |
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| 46 | | - | 10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthe |
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| 47 | | - | 11 countyfortheyear; |
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| 48 | | - | 12 (3)Astatementofthecashbalanceatthebeginningandattheendof |
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| 49 | | - | 13 theyearforeachfundofthecounty; |
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| 50 | | - | 14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundof |
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| 51 | | - | 15 thecounty; |
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| 52 | | - | 16 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingat |
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| 53 | | - | 17 theendoftheyear; |
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| 54 | | - | 18 (6)Astatementofbondedindebtedness,ifany,atthebeginningandat |
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| 55 | | - | 19 theendoftheyearforeachfundofthecounty; |
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| 56 | | - | 20 (7)Astatementofthetaxleviesofeachfundofthecountyforthe |
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| 57 | | - | 21 year;and |
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| 58 | | - | 22 (8)Thename,office,andcurrentgrossannualsalaryofeachelected |
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| 59 | | - | 23 orappointedcountyofficial. |
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| 60 | | - | 24 3.Thefinancialstatementneednotshowspecificdisbursements, |
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| 61 | | - | 25 warrantsissued,orthenamesofspecificpayeesexcepttocomplywith |
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| 62 | | - | 26 subdivision(8)ofsubsection2ofthissection,buteveryindividualwarrant, |
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| 63 | | - | 27 voucher,receipt,courtorderandallotheritems,records,documentsandother |
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| 64 | | - | 28 informationwhicharenotspecificallyrequiredtoberetainedbytheofficer |
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| 65 | | - | 29 havinginitialchargethereofshallbefiledonorbeforethedateofpublication |
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| 66 | | - | 30 ofthefinancialstatementprescribedbysubsection1ofthissectioninthe |
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| 67 | | - | 31 officeofthecountyclerk.Thecountyclerkorotherofficerresponsibleforthe |
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| 68 | | - | 32 preparationofthefinancialstatementshallpreservethesame,shallprovidean |
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| 69 | | - | 33 electroniccopyofthedatausedtocreatethefinancialstatementwithout |
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| 70 | | - | 34 chargetoanynewspaperrequestingacopyofsuchdata,andshallcausethe |
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| 71 | | - | 35 sametobeavailableforinspectionduringnormalbusinesshoursonthe |
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| 72 | | - | 36 requestofanyperson,foraperiodoffiveyearsfollowingthedateoffilingin |
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| 73 | | - | 37 hisorheroffice,afterwhichfive-yearperiodtheserecordsmaybedisposedof |
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| 74 | | - | 38 accordingtolawunlesstheyarethesubjectofalegalsuitpendingatthe |
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| 75 | | - | 39 expirationofthatperiod. |
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| 76 | | - | HCSHB119 2 40 4.Attheendofthefinancialstatement,eachcommissionerofthe |
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| 77 | | - | 41 countycommissionandthecountyclerkshallsignandappendthefollowing |
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| 78 | | - | 42 certificate: |
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| 79 | | - | 43 We,_________,_________,and_________, |
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| 80 | | - | 44 dulyelectedcommissionersofthecounty |
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| 81 | | - | 45 commissionof_________County,Missouri, |
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| 82 | | - | 46 andI,__________________,countyclerkof |
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| 83 | | - | 47 thatcounty,certifythattheaboveand |
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| 84 | | - | 48 foregoingisacompleteandcorrectstatement |
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| 85 | | - | 49 ofeveryitemofinformationrequiredinsection |
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| 86 | | - | 50 50.815fortheyearendingDecember31,20__ |
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| 87 | | - | 51 _______,andwehavecheckedeveryreceipt |
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| 88 | | - | 52 fromeverysourceandeverydisbursementof |
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| 89 | | - | 53 everykindandtowhomandforwhateach |
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| 90 | | - | 54 disbursementwasmade,andeachreceiptand |
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| 91 | | - | 55 disbursementisaccuratelyincludedinthe |
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| 92 | | - | 56 aboveandforegoingtotals.(Ifforanyreason |
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| 93 | | - | 57 completeandaccurateinformationisnotgiven |
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| 94 | | - | 58 thefollowingshallbeaddedtothecertificate.) |
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| 95 | | - | 59 Exceptions:theabovereportisincomplete |
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| 96 | | - | 60 becauseproperinformationwasnotavailable |
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| 97 | | - | 61 inthefollowingrecords_________whichare |
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| 98 | | - | 62 inthekeepingofthefollowingofficeror |
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| 99 | | - | 63 officers_________. |
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| 100 | | - | 64 Date_________ |
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| 101 | | - | 65 ______________ |
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| 102 | | - | 66 ____ |
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| 103 | | - | 67 ______________ |
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| 104 | | - | 68 ____ |
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| 105 | | - | 69 ______________ |
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| 106 | | - | 70 ____ |
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| 107 | | - | 71 Commissioners,CountyCommission |
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| 108 | | - | 72 ______________ |
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| 109 | | - | 73 ____ |
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| 110 | | - | 74 CountyClerk |
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| 111 | | - | 75 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateis |
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| 112 | | - | 76 liableonhisorherbondandisguiltyofamisdemeanorand,onconviction |
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| 113 | | - | 77 thereof,shallbepunishedbyafineofnotlessthantwohundreddollarsor |
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| 114 | | - | 78 morethanonethousanddollars,orbyconfinementinthecountyjailfora |
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| 115 | | - | 79 periodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch |
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| 116 | | - | 80 fineandconfinement.Anypersonchargedwithpreparingthefinancialreport |
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| 117 | | - | 81 whowillfullyorknowinglymakesafalsereportofanyrecordis,inadditionto |
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| 118 | | - | 82 thepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,and |
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| 119 | | - | 83 uponconvictionthereofshallbesentencedtoimprisonmentbythedepartment |
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| 120 | | - | 84 ofcorrectionsforatermofnotlessthantwoyearsnormorethanfiveyears.] |
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| 121 | | - | HCSHB119 3 50.815.1.Onorbefore[thefirstMondayinMarch] Junethirtiethofeachyear,the |
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| 122 | | - | 2countycommissionofeachcountyofthefirst[classnothavingacharterformof |
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| 123 | | - | 3government], second,third,orfourthclassificationshall,withtheassistanceofthecounty |
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| 124 | | - | 4clerkorotherofficerresponsibleforthepreparationofthefinancialstatement, prepare |
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| 125 | | - | 5andpublishinsomenewspaperofgeneralcirculationpublishedinthecounty, asprovided |
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| 126 | | - | 6undersection493.050,afinancialstatementofthecountyfortheyearendingthepreceding |
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| 127 | | - | 7Decemberthirty-first. |
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| 128 | | - | 8 2.Thefinancialstatementshallshowatleastthefollowing: |
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| 129 | | - | 9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear; |
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| 130 | | - | 10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe |
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| 131 | | - | 11year; |
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| 132 | | - | 12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor |
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| 133 | | - | 13eachfundofthecounty; |
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| 134 | | - | 14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty; |
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| 135 | | - | 15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe |
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| 136 | | - | 16year; |
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| 137 | | - | 17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe |
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| 138 | | - | 18yearforeachfundofthecounty;[and] |
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| 139 | | - | 19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and |
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| 140 | | - | 20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor |
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| 141 | | - | 21appointedcountyofficial. |
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| 142 | | - | 22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or |
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| 143 | | - | 23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis |
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| 144 | | - | 24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems, |
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| 145 | | - | 25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained |
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| 146 | | - | 26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor |
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| 147 | | - | 27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800] |
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| 148 | | - | 28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby |
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| 149 | | - | 29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother |
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| 150 | | - | 30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame, |
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| 151 | | - | 31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement |
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| 152 | | - | 32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame |
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| 153 | | - | 33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora |
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| 154 | | - | 34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year |
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| 155 | | - | 35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal |
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| 156 | | - | 36suitpendingattheexpirationofthatperiod. |
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| 157 | | - | HCSHB119 4 37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission |
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| 158 | | - | 38andthecountyclerkshallsignandappendthefollowingcertificate: |
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| 159 | | - | 39 We,_________,_________,and_________, |
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| 160 | | - | 40 dulyelectedcommissionersofthecounty |
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| 161 | | - | 41 commissionof_________County,Missouri, |
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| 162 | | - | 42 andI,__________________,countyclerkof |
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| 163 | | - | 43 thatcounty,certifythattheaboveand |
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| 164 | | - | 44 foregoingisacompleteandcorrectstatement |
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| 165 | | - | 45 ofeveryitemofinformationrequiredinsection |
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| 166 | | - | 46 50.815fortheyearendingDecember31,[19] |
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| 167 | | - | 47 20_________,andwehavecheckedevery |
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| 168 | | - | 48 receiptfromeverysourceandevery |
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| 169 | | - | 49 disbursementofeverykindandtowhomand |
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| 170 | | - | 50 forwhateachdisbursementwasmade,and |
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| 171 | | - | 51 eachreceiptanddisbursementisaccurately |
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| 172 | | - | 52 includedintheaboveandforegoingtotals.(If |
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| 173 | | - | 53 foranyreasoncompleteandaccurate |
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| 174 | | - | 54 informationisnotgiventhefollowingshallbe |
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| 175 | | - | 55 addedtothecertificate.)Exceptions:theabove |
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| 176 | | - | 56 reportisincompletebecauseproper |
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| 177 | | - | 57 informationwasnotavailableinthefollowing |
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| 178 | | - | 58 records_________whichareinthekeepingof |
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| 179 | | - | 59 thefollowingofficerorofficers_________. |
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| 180 | | - | 60 Date_________ |
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| 181 | | - | 61 ______________ |
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| 182 | | - | 62 ____ |
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| 183 | | - | 63 ______________ |
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| 184 | | - | 64 ____ |
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| 185 | | - | 65 ______________ |
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| 186 | | - | 66 ____ |
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| 187 | | - | 67 Commissioners,CountyCommission |
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| 188 | | - | 68 ______________ |
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| 189 | | - | 69 ____ |
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| 190 | | - | 70 CountyClerk |
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| 191 | | - | 71 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis |
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| 192 | | - | 72bondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbyafineof |
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| 193 | | - | 73notlessthantwohundreddollarsormorethanonethousanddollars,orbyconfinementinthe |
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| 194 | | - | HCSHB119 5 74countyjailforaperiodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch |
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| 195 | | - | 75fineandconfinement.Anypersonchargedwithpreparingthefinancialreportwhowillfully |
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| 196 | | - | 76orknowinglymakesafalsereportofanyrecordis,inadditiontothepenaltiesotherwise |
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| 197 | | - | 77providedforinthissection,guiltyofafelony,anduponconvictionthereofshallbesentenced |
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| 198 | | - | 78toimprisonmentbythedivisionofcorrectionsforatermofnotlessthantwoyearsnormore |
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| 199 | | - | 79thanfiveyears. |
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| 200 | | - | 80 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst |
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| 201 | | - | 81classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis |
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| 202 | | - | 82section.] |
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| 203 | | - | [50.820.1.Thestatementrequiredbysection50.815shallbesetin |
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| 204 | | - | 2 thestandardcolumnwidthmeasurewhichwilltaketheleastspaceandthe |
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| 205 | | - | 3 publishershallfiletwoproofsofpublicationwiththecountycommissionand |
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| 206 | | - | 4 thecommissionshallforwardoneprooftothestateauditorandshallfilethe |
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| 207 | | - | 5 otherintheofficeofthecommission.Asrequiredundersection493.025,a |
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| 208 | | - | 6 newspaperpublishingthestatementshallchargeandreceivenomorethanits |
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| 209 | | - | 7 regularlocalclassifiedadvertisingrate,whichshallbetherateonthe |
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| 210 | | - | 8 newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe |
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| 211 | | - | 9 publicationofthestatement.Thecountycommissionshallpaythepublisher |
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| 212 | | - | 10 uponthefilingofproofofpublicationwiththecommission.After |
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| 213 | | - | 11 verification,thestateauditorshallnotifythecommissionthatproofof |
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| 214 | | - | 12 publicationhasbeenreceivedandthatitcomplieswiththerequirementsof |
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| 215 | | - | 13 thissection. |
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| 216 | | - | 14 2.Thestatementshallbespreadontherecordofthecommissionand |
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| 217 | | - | 15 forthispurposethepublishershallberequiredtofurnishthecommissionwith |
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| 218 | | - | 16 atleasttwocopiesofthestatementwhichmaybeplacedintherecord. |
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| 219 | | - | 17 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof |
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| 220 | | - | 18 thereceiptoftheproofofpublicationofthestatement.Afterthefirstdayof |
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| 221 | | - | 19 Julyofeachyearthecountytreasurershallnotpayorenterforprotestany |
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| 222 | | - | 20 warrantforthepayofanyofthecountycommissionuntilnoticeisreceived |
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| 223 | | - | 21 fromthestateauditorthattherequiredproofofpublicationhasbeenfiled. |
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| 224 | | - | 22 4.Thestateauditorshallpreparesampleformsforfinancialstatements |
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| 225 | | - | 23 requiredbysection50.815andshallprovidethesametothecountyclerkof |
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| 226 | | - | 24 eachcountyofthefirst,second,third,orfourthclassificationinthisstate,but |
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| 227 | | - | 25 failureoftheauditortosupplysuchformsshallnotinanywayexcuseany |
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| 228 | | - | 26 personfromtheperformanceofanydutyimposedbythissectionorbysection |
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| 229 | | - | 27 50.815.Ifanycountyofficerfails,neglects,orrefusestocomplywiththe |
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| 230 | | - | 28 provisionsofthissectionorsection50.815,thecountyofficershall,in |
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| 231 | | - | 29 additiontootherpenaltiesprovidedbylaw,beliableonhisorherofficialbond |
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| 232 | | - | 30 forderelictionofduty.] |
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| 233 | | - | 50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard |
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| 234 | | - | 2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs |
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| 235 | | - | 3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe |
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| 236 | | - | 4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder |
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| 237 | | - | HCSHB119 6 5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore |
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| 238 | | - | 6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe |
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| 239 | | - | 7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe |
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| 240 | | - | 8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until] |
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| 241 | | - | 9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After |
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| 242 | | - | 10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication |
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| 243 | | - | 11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection. |
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| 244 | | - | 12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose |
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| 245 | | - | 13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe |
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| 246 | | - | 14statementwhichmaybe[pastedon]placedintherecord. |
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| 247 | | - | 15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe |
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| 248 | | - | 16proofofpublicationofthestatement.Afterthefirstdayof[April] Julyofeachyearthe |
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| 249 | | - | 17countytreasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty |
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| 250 | | - | 18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof |
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| 251 | | - | 19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant |
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| 252 | | - | 20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe |
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| 253 | | - | 21stateauditorshallbeliablethereforonhisofficialbond.] |
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| 254 | | - | 22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby |
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| 255 | | - | 23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe |
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| 256 | | - | 24first[classnothavingacharterformofgovernment], second,third,orfourthclassification |
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| 257 | | - | 25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany |
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| 258 | | - | 26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany |
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| 259 | | - | 27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor |
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| 260 | | - | 28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw, |
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| 261 | | - | 29beliableonhisorherofficialbondforderelictionofduty. |
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| 262 | | - | 67.007.1.Notwithstandinganyotherprovisionoflawtothecontrary,beginning |
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| 263 | | - | 2August28,2025,ifanyproposalbyanypoliticalsubdivisiontoimposeanewtax |
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| 264 | | - | 3authorizedbyaspecificstatuteortoincreasetherateofanexistingtaxauthorizedbya |
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| 265 | | - | 4specificstatuteissubmittedtoandrejectedbythevotersofthepoliticalsubdivision, |
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| 266 | | - | 5suchproposalshallnotberesubmittedtothevotersatanytimeduringthetwoyears |
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| 267 | | - | 6immediatelyfollowingtherejectionoftheproposalbythevoters. |
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| 268 | | - | 7 2.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary, |
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| 269 | | - | 8apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal |
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| 270 | | - | 9soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal |
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| 271 | | - | 10statesachange. |
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| 272 | | - | 11 3.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary, |
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| 273 | | - | 12apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal |
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| 274 | | - | HCSHB119 7 13soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal |
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| 275 | | - | 14imposesanewtaxauthorizedbyaspecificstatuteorincreasestherateofanexistingtax |
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| 276 | | - | 15authorizedbyaspecificstatuteinafederal-orstate-declarednaturaldisasterarea. |
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| 277 | | - | [67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipal |
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| 278 | | - | 2 clerk,thegoverningbodyofthemunicipalityinwhichtheproposeddistrictis |
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| 279 | | - | 3 locatedshallholdapublichearinginaccordancewithsection67.1431and |
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| 280 | | - | 4 mayadoptanordinancetoestablishtheproposeddistrict. |
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| 281 | | - | 5 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk, |
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| 282 | | - | 6 orthecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty, |
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| 283 | | - | 7 asofthetimeoffilingthepetitionwiththemunicipalclerk,itmeetsthe |
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| 284 | | - | 8 followingrequirements: |
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| 285 | | - | 9 (1)Ithasbeensignedbypropertyownerscollectivelyowningmore |
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| 286 | | - | 10 thanfiftypercentbyassessedvalueoftherealpropertywithintheboundaries |
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| 287 | | - | 11 oftheproposeddistrict; |
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| 288 | | - | 12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofall |
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| 289 | | - | 13 ownersofrealpropertywithintheboundariesoftheproposeddistrict;and |
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| 290 | | - | 14 (3)Itcontainsthefollowinginformation: |
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| 291 | | - | 15 (a)Thelegaldescriptionoftheproposeddistrict,includingamap |
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| 292 | | - | 16 illustratingthedistrictboundaries; |
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| 293 | | - | 17 (b)Thenameoftheproposeddistrict; |
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| 294 | | - | 18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawn |
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| 295 | | - | 19 laterthansevendaysafterthepetitionisfiledwiththemunicipalclerk; |
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| 296 | | - | 20 (d)Afive-yearplanstatingadescriptionofthepurposesofthe |
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| 297 | | - | 21 proposeddistrict,theservicesitwillprovide,eachimprovementitwillmake |
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| 298 | | - | 22 fromthelistofallowableimprovementsundersection67.1461,anestimateof |
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| 299 | | - | 23 thecostsoftheseservicesandimprovementstobeincurred,theanticipated |
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| 300 | | - | 24 sourcesoffundstopaythecosts,andtheanticipatedtermofthesourcesof |
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| 301 | | - | 25 fundstopaythecosts; |
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| 302 | | - | 26 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivision |
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| 303 | | - | 27 oranot-for-profitcorporationandifitistobeanot-for-profitcorporation,the |
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| 304 | | - | 28 nameofthenot-for-profitcorporation; |
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| 305 | | - | 29 (f)Ifthedistrictistobeapoliticalsubdivision,astatementasto |
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| 306 | | - | 30 whetherthedistrictwillbegovernedbyaboardelectedbythedistrictor |
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| 307 | | - | 31 whethertheboardwillbeappointedbythemunicipality,and,iftheboardisto |
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| 308 | | - | 32 beelectedbythedistrict,thenamesandtermsoftheinitialboardmaybe |
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| 309 | | - | 33 stated; |
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| 310 | | - | 34 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberof |
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| 311 | | - | 35 directorstoserveontheboard; |
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| 312 | | - | 36 (h)Thetotalassessedvalueofallrealpropertywithintheproposed |
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| 313 | | - | 37 district; |
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| 314 | | - | 38 (i)Astatementastowhetherthepetitionersareseekinga |
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| 315 | | - | 39 determinationthattheproposeddistrict,oranylegallydescribedportion |
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| 316 | | - | 40 thereof,isablightedarea; |
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| 317 | | - | 41 (j)Theproposedlengthoftimefortheexistenceofthedistrict,which |
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| 318 | | - | 42 inthecaseofdistrictsestablishedafterAugust28,2021,shallnotexceed |
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| 319 | | - | HCSHB119 8 43 twenty-sevenyearsfromtheadoptionoftheordinanceestablishingthedistrict |
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| 320 | | - | 44 unlessthemunicipalityextendsthelengthoftimeundersection67.1481; |
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| 321 | | - | 45 (k)Themaximumratesofrealpropertytaxes,and,businesslicense |
|---|
| 322 | | - | 46 taxesinthecountyseatofacountyofthefirstclassificationwithoutacharter |
|---|
| 323 | | - | 47 formofgovernmentcontainingapopulationofatleasttwohundredthousand, |
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| 324 | | - | 48 thatmaybesubmittedtothequalifiedvotersforapproval; |
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| 325 | | - | 49 (l)Themaximumratesofspecialassessmentsandrespectivemethods |
|---|
| 326 | | - | 50 ofassessmentthatmaybeproposedbypetition; |
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| 327 | | - | 51 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict; |
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| 328 | | - | 52 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict; |
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| 329 | | - | 53 (o)Otherlimitations,ifany,onthepowersofthedistrict; |
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| 330 | | - | 54 (p)Arequestthatthedistrictbeestablished;and |
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| 331 | | - | 55 (q)Anyotheritemsthepetitionersdeemappropriate; |
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| 332 | | - | 56 (4)Thesignatureblockforeachrealpropertyownersigningthe |
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| 333 | | - | 57 petitionshallbeinsubstantiallythefollowingformandcontainthefollowing |
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| 334 | | - | 58 information: |
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| 335 | | - | 59 Nameofowner:______ |
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| 336 | | - | 60 Owner'stelephonenumberandmailingaddress:______ |
|---|
| 337 | | - | 61 Ifsignerisdifferentfromowner: |
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| 338 | | - | 62 Nameofsigner:______ |
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| 339 | | - | 63 Statebasisoflegalauthoritytosign:______ |
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| 340 | | - | 64 Signer'stelephonenumberandmailingaddress:______ |
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| 341 | | - | 65 Iftheownerisanindividual,stateifownerissingleormarried:_____ |
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| 342 | | - | 66 Ifownerisnotanindividual,statewhattypeofentity:______ |
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| 343 | | - | 67 Mapandparcelnumberandassessedvalueofeachtractofreal |
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| 344 | | - | 68 propertywithintheproposeddistrictowned:______ |
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| 345 | | - | 69 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat |
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| 346 | | - | 70 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty |
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| 347 | | - | 71 ownernamedimmediatelyabove |
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| 348 | | - | 72 ________________ |
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| 349 | | - | 73 __ |
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| 350 | | - | ________________ |
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| 351 | | - | __ |
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| 352 | | - | 74 Signatureofperson Date |
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| 353 | | - | 75 signingforowner |
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| 354 | | - | 76 STATEOFMISSOURI ) |
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| 355 | | - | 77 )ss. |
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| 356 | | - | 78 COUNTYOF______ ) |
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| 357 | | - | 79 Beforemepersonallyappeared______,tomepersonallyknowntobe |
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| 358 | | - | 80 theindividualdescribedinandwhoexecutedtheforegoinginstrument. |
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| 359 | | - | 81 WITNESSmyhandandofficialsealthis______dayof______ |
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| 360 | | - | 82 (month),______(year). |
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| 361 | | - | 83 _____________________________ |
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| 362 | | - | 84 NotaryPublic |
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| 363 | | - | HCSHB119 9 85 MyCommissionExpires:______;and |
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| 364 | | - | 86 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmore |
|---|
| 365 | | - | 87 thanfourhundredthousandinhabitantsandlocatedinmorethanonecounty |
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| 366 | | - | 88 mayfileapetitiontoinitiatetheprocesstoestablishadistrictintheportionof |
|---|
| 367 | | - | 89 thecitylocatedinanycountyofthefirstclassificationwithmorethantwo |
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| 368 | | - | 90 hundredthousandbutfewerthantwohundredsixtythousandinhabitants |
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| 369 | | - | 91 containingtheinformationrequiredinsubdivision(3)ofthissubsection; |
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| 370 | | - | 92 providedthattheonlyfundingmethodsfortheservicesandimprovementswill |
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| 371 | | - | 93 bearealpropertytax. |
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| 372 | | - | 94 3.Uponreceiptofapetitionthemunicipalclerkshall,withina |
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| 373 | | - | 95 reasonabletimenottoexceedninetydaysafterreceiptofthepetition,review |
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| 374 | | - | 96 anddeterminewhetherthepetitionsubstantiallycomplieswiththe |
|---|
| 375 | | - | 97 requirementsofsubsection2ofthissection.Intheeventthemunicipal |
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| 376 | | - | 98 clerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2 |
|---|
| 377 | | - | 99 ofthissection,themunicipalclerkshall,withinareasonabletime,returnthe |
|---|
| 378 | | - | 100 petitiontothesubmittingpartybyhanddelivery,firstclassmail,postage |
|---|
| 379 | | - | 101 prepaidorotherefficientmeansofreturnandshallspecifywhichrequirements |
|---|
| 380 | | - | 102 havenotbeenmet. |
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| 381 | | - | 103 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection |
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| 382 | | - | 104 1ofthissection,thegoverningbodyofthemunicipalitymayadoptan |
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| 383 | | - | 105 ordinanceapprovingthepetitionandestablishingadistrictassetforthinthe |
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| 384 | | - | 106 petitionandmaydetermine,ifrequestedinthepetition,whetherthedistrict,or |
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| 385 | | - | 107 anylegallydescribedportionthereof,constitutesablightedarea.Ifthe |
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| 386 | | - | 108 petitionwasfiledbythegoverningbodyofamunicipalitypursuantto |
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| 387 | | - | 109 subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublic |
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| 388 | | - | 110 hearingrequiredpursuanttosubsection1ofthissection,thepetitionmaybe |
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| 389 | | - | 111 approvedbythegoverningbodyandanelectionshallbecalledpursuantto |
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| 390 | | - | 112 section67.1422. |
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| 391 | | - | 113 5.Amendmentstoapetitionmaybemadewhichdonotchangethe |
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| 392 | | - | 114 proposedboundariesoftheproposeddistrictifanamendedpetitionmeeting |
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| 393 | | - | 115 therequirementsofsubsection2ofthissectionisfiledwiththemunicipal |
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| 394 | | - | 116 clerkatthefollowingtimesandthefollowingrequirementshavebeenmet: |
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| 395 | | - | 117 (1)Atanytimepriortothecloseofthepublichearingrequired |
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| 396 | | - | 118 pursuanttosubsection1ofthissection;providedthat,noticeofthecontentsof |
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| 397 | | - | 119 theamendedpetitionisgivenatthepublichearing; |
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| 398 | | - | 120 (2)Atanytimeafterthepublichearingandpriortotheadoptionofan |
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| 399 | | - | 121 ordinanceestablishingtheproposeddistrict;providedthat,noticeofthe |
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| 400 | | - | 122 amendmentstothepetitionisgivenbypublishingthenoticeinanewspaperof |
|---|
| 401 | | - | 123 generalcirculationwithinthemunicipalityandbysendingthenoticevia |
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| 402 | | - | 124 registeredcertifiedUnitedStatesmailwithareturnreceiptattachedtothe |
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| 403 | | - | 125 addressofrecordofeachownerofrecordofrealpropertywithinthe |
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| 404 | | - | 126 boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,or |
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| 405 | | - | 127 thecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty. |
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| 406 | | - | 128 Suchnoticeshallbepublishedandmailednotlessthantendayspriortothe |
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| 407 | | - | 129 adoptionoftheordinanceestablishingthedistrict.Suchnoticeshallalsobe |
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| 408 | | - | 130 senttotheMissouridepartmentofrevenue,whichshallpublishsuchnoticeon |
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| 409 | | - | 131 itswebsite; |
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| 410 | | - | HCSHB119 10 132 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthe |
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| 411 | | - | 133 districtapublichearingontheamendedpetitionisheldandnoticeofthe |
|---|
| 412 | | - | 134 publichearingisgiveninthemannerprovidedinsection67.1431andthe |
|---|
| 413 | | - | 135 governingbodyofthemunicipalityinwhichthedistrictislocatedadoptsan |
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| 414 | | - | 136 ordinanceapprovingtheamendedpetitionafterthepublichearingisheld. |
|---|
| 415 | | - | 137 6.Uponthecreationofadistrict,themunicipalclerkshallreportin |
|---|
| 416 | | - | 138 writingthecreationofsuchdistricttotheMissouridepartmentofeconomic |
|---|
| 417 | | - | 139 developmentandthestateauditor. |
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| 418 | | - | 140 7.(1)Thegoverningbodyofthemunicipalityorcountyestablishinga |
|---|
| 419 | | - | 141 districtorthegoverningbodyofsuchdistrictshall,assoonasispracticable, |
|---|
| 420 | | - | 142 submitthefollowinginformationtothestateauditorandthedepartmentof |
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| 421 | | - | 143 revenue: |
|---|
| 422 | | - | 144 (a)Adescriptionoftheboundariesofsuchdistrictaswellastherate |
|---|
| 423 | | - | 145 ofpropertytaxorsalestaxleviedinsuchdistrict; |
|---|
| 424 | | - | 146 (b)Anyamendmentsmadetotheboundariesofadistrictorthetax |
|---|
| 425 | | - | 147 ratesleviedinsuchdistrict;and |
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| 426 | | - | 148 (c)Thedateonwhichthedistrictistoexpireunlesssoonerterminated. |
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| 427 | | - | 149 (2)Thegoverningbodyofacommunityimprovementdistrict |
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| 428 | | - | 150 establishedonorafterAugust28,2022,shallnotorderanyassessmenttobe |
|---|
| 429 | | - | 151 madeonanyrealpropertylocatedwithinadistrictandshallnotlevyany |
|---|
| 430 | | - | 152 propertyorsalestaxuntiltheinformationrequiredbyparagraph(a)of |
|---|
| 431 | | - | 153 subdivision(1)ofthissubsectionhasbeensubmitted.] |
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| 432 | | - | 67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipalclerk,the |
|---|
| 433 | | - | 2governingbodyofthemunicipalityinwhichtheproposeddistrictislocatedshallholda |
|---|
| 434 | | - | 3publichearinginaccordancewithsection67.1431andmayadoptanordinancetoestablish |
|---|
| 435 | | - | 4theproposeddistrict, providedthatiftheproposedfundingmechanismfortheproposed |
|---|
| 436 | | - | 5districtincludesasalestax,suchordinanceshallbeadoptedbyatleastatwo-thirds |
|---|
| 437 | | - | 6majorityvote. |
|---|
| 438 | | - | 7 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,orthecollector |
|---|
| 439 | | - | 8ofrevenueifthedistrictislocatedinacitynotwithinacounty,asofthetimeoffilingthe |
|---|
| 440 | | - | 9petitionwiththemunicipalclerk,itmeetsthefollowingrequirements: |
|---|
| 441 | | - | 10 (1)Ithasbeensignedbypropertyownerscollectivelyowningmorethanfiftypercent |
|---|
| 442 | | - | 11byassessedvalueoftherealpropertywithintheboundariesoftheproposeddistrict; |
|---|
| 443 | | - | 12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofallownersofreal |
|---|
| 444 | | - | 13propertywithintheboundariesoftheproposeddistrict;and |
|---|
| 445 | | - | 14 (3)Itcontainsthefollowinginformation: |
|---|
| 446 | | - | 15 (a)Thelegaldescriptionoftheproposeddistrict,includingamapillustratingthe |
|---|
| 447 | | - | 16districtboundaries; |
|---|
| 448 | | - | 17 (b)Thenameoftheproposeddistrict; |
|---|
| 449 | | - | 18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven |
|---|
| 450 | | - | 19daysafterthepetitionisfiledwiththemunicipalclerk; |
|---|
| 451 | | - | HCSHB119 11 20 (d)Afive-yearplanstatingadescriptionofthepurposesoftheproposeddistrict,the |
|---|
| 452 | | - | 21servicesitwillprovide,eachimprovementitwillmakefromthelistofallowable |
|---|
| 453 | | - | 22improvementsundersection67.1461,anestimateofthecostsoftheseservicesand |
|---|
| 454 | | - | 23improvementstobeincurred,theanticipatedsourcesoffundstopaythecosts,andthe |
|---|
| 455 | | - | 24anticipatedtermofthesourcesoffundstopaythecosts; |
|---|
| 456 | | - | 25 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivisionoranot-for- |
|---|
| 457 | | - | 26profitcorporationandifitistobeanot-for-profitcorporation,thenameofthenot-for-profit |
|---|
| 458 | | - | 27corporation; |
|---|
| 459 | | - | 28 (f)Ifthedistrictistobeapoliticalsubdivision,astatementastowhetherthedistrict |
|---|
| 460 | | - | 29willbegovernedbyaboardelectedbythedistrictorwhethertheboardwillbeappointedby |
|---|
| 461 | | - | 30themunicipality,and,iftheboardistobeelectedbythedistrict,thenamesandtermsofthe |
|---|
| 462 | | - | 31initialboardmaybestated; |
|---|
| 463 | | - | 32 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberofdirectorstoserveon |
|---|
| 464 | | - | 33theboard; |
|---|
| 465 | | - | 34 (h)Thetotalassessedvalueofallrealpropertywithintheproposeddistrict; |
|---|
| 466 | | - | 35 (i)Astatementastowhetherthepetitionersareseekingadeterminationthatthe |
|---|
| 467 | | - | 36proposeddistrict,oranylegallydescribedportionthereof,isablightedarea; |
|---|
| 468 | | - | 37 (j)Theproposedlengthoftimefortheexistenceofthedistrict,whichinthecaseof |
|---|
| 469 | | - | 38districtsestablishedafterAugust28,2021,shallnotexceedtwenty-sevenyearsfromthe |
|---|
| 470 | | - | 39adoptionoftheordinanceestablishingthedistrictunlessthemunicipalityextendsthelength |
|---|
| 471 | | - | 40oftimeundersection67.1481; |
|---|
| 472 | | - | 41 (k)Themaximumratesofrealpropertytaxes,and,businesslicensetaxesinthe |
|---|
| 473 | | - | 42countyseatofacountyofthefirstclassificationwithoutacharterformofgovernment |
|---|
| 474 | | - | 43containingapopulationofatleasttwohundredthousand,thatmaybesubmittedtothe |
|---|
| 475 | | - | 44qualifiedvotersforapproval; |
|---|
| 476 | | - | 45 (l)Themaximumratesofspecialassessmentsandrespectivemethodsofassessment |
|---|
| 477 | | - | 46thatmaybeproposedbypetition; |
|---|
| 478 | | - | 47 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict; |
|---|
| 479 | | - | 48 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict; |
|---|
| 480 | | - | 49 (o)Otherlimitations,ifany,onthepowersofthedistrict; |
|---|
| 481 | | - | 50 (p)Arequestthatthedistrictbeestablished;and |
|---|
| 482 | | - | 51 (q)Anyotheritemsthepetitionersdeemappropriate; |
|---|
| 483 | | - | 52 (4)Thesignatureblockforeachrealpropertyownersigningthepetitionshallbein |
|---|
| 484 | | - | 53substantiallythefollowingformandcontainthefollowinginformation: |
|---|
| 485 | | - | 54 Nameofowner:______ |
|---|
| 486 | | - | 55 Owner'stelephonenumberandmailingaddress:______ |
|---|
| 487 | | - | 56 Ifsignerisdifferentfromowner: |
|---|
| 488 | | - | HCSHB119 12 57 Nameofsigner:______ |
|---|
| 489 | | - | 58 Statebasisoflegalauthoritytosign:______ |
|---|
| 490 | | - | 59 Signer'stelephonenumberandmailingaddress:______ |
|---|
| 491 | | - | 60 Iftheownerisanindividual,stateifownerissingleormarried:_____ |
|---|
| 492 | | - | 61 Ifownerisnotanindividual,statewhattypeofentity:______ |
|---|
| 493 | | - | 62 Mapandparcelnumberandassessedvalueofeachtractofreal |
|---|
| 494 | | - | 63 propertywithintheproposeddistrictowned:______ |
|---|
| 495 | | - | 64 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat |
|---|
| 496 | | - | 65 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty |
|---|
| 497 | | - | 66 ownernamedimmediatelyabove |
|---|
| 498 | | - | 67 __________________ __________________ |
|---|
| 499 | | - | 68 Signatureofperson Date |
|---|
| 500 | | - | 69 signingforowner |
|---|
| 501 | | - | 70 STATEOFMISSOURI ) |
|---|
| 502 | | - | 71 )ss. |
|---|
| 503 | | - | 72 COUNTYOF______ ) |
|---|
| 504 | | - | 73 Beforemepersonallyappeared______,tomepersonallyknowntobe |
|---|
| 505 | | - | 74 theindividualdescribedinandwhoexecutedtheforegoinginstrument. |
|---|
| 506 | | - | 75 WITNESSmyhandandofficialsealthis______dayof______ |
|---|
| 507 | | - | 76 (month),______(year). |
|---|
| 508 | | - | 77 ____________________________ |
|---|
| 509 | | - | 78 __ |
|---|
| 510 | | - | 79 NotaryPublic |
|---|
| 511 | | - | 80 MyCommissionExpires:______;and |
|---|
| 512 | | - | 81 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmorethanfour |
|---|
| 513 | | - | 82hundredthousandinhabitantsandlocatedinmorethanonecountymayfileapetitionto |
|---|
| 514 | | - | 83initiatetheprocesstoestablishadistrictintheportionofthecitylocatedinanycountyofthe |
|---|
| 515 | | - | 84firstclassificationwithmorethantwohundredthousandbutfewerthantwohundredsixty |
|---|
| 516 | | - | 85thousandinhabitantscontainingtheinformationrequiredinsubdivision(3)ofthissubsection; |
|---|
| 517 | | - | 86providedthattheonlyfundingmethodsfortheservicesandimprovementswillbeareal |
|---|
| 518 | | - | 87propertytax. |
|---|
| 519 | | - | 88 3.Uponreceiptofapetitionthemunicipalclerkshall,withinareasonabletimenotto |
|---|
| 520 | | - | 89exceedninetydaysafterreceiptofthepetition,reviewanddeterminewhetherthepetition |
|---|
| 521 | | - | 90substantiallycomplieswiththerequirementsofsubsection2ofthissection.Intheeventthe |
|---|
| 522 | | - | 91municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of |
|---|
| 523 | | - | 92thissection,themunicipalclerkshall,withinareasonabletime,returnthepetitiontothe |
|---|
| 524 | | - | HCSHB119 13 93submittingpartybyhanddelivery,firstclassmail,postageprepaidorotherefficientmeansof |
|---|
| 525 | | - | 94returnandshallspecifywhichrequirementshavenotbeenmet. |
|---|
| 526 | | - | 95 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection1ofthis |
|---|
| 527 | | - | 96section,thegoverningbodyofthemunicipalitymayadoptanordinanceapprovingthe |
|---|
| 528 | | - | 97petitionandestablishingadistrictassetforthinthepetitionandmaydetermine,ifrequested |
|---|
| 529 | | - | 98inthepetition,whetherthedistrict,oranylegallydescribedportionthereof,constitutesa |
|---|
| 530 | | - | 99blightedarea.Ifthepetitionwasfiledbythegoverningbodyofamunicipalitypursuantto |
|---|
| 531 | | - | 100subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublichearingrequired |
|---|
| 532 | | - | 101pursuanttosubsection1ofthissection,thepetitionmaybeapprovedbythegoverningbody |
|---|
| 533 | | - | 102andanelectionshallbecalledpursuanttosection67.1422.Anyordinanceorpetition |
|---|
| 534 | | - | 103approvedunderthissubsectionthatestablishesadistrictforwhichtheproposed |
|---|
| 535 | | - | 104fundingmechanismfortheproposeddistrictincludesasalestaxshallbebyatleasta |
|---|
| 536 | | - | 105two-thirdsmajorityvote. |
|---|
| 537 | | - | 106 5.Amendmentstoapetitionmaybemadewhichdonotchangetheproposed |
|---|
| 538 | | - | 107boundariesoftheproposeddistrictifanamendedpetitionmeetingtherequirementsof |
|---|
| 539 | | - | 108subsection2ofthissectionisfiledwiththemunicipalclerkatthefollowingtimesandthe |
|---|
| 540 | | - | 109followingrequirementshavebeenmet: |
|---|
| 541 | | - | 110 (1)Atanytimepriortothecloseofthepublichearingrequiredpursuanttosubsection |
|---|
| 542 | | - | 1111ofthissection;providedthat,noticeofthecontentsoftheamendedpetitionisgivenatthe |
|---|
| 543 | | - | 112publichearing; |
|---|
| 544 | | - | 113 (2)Atanytimeafterthepublichearingandpriortotheadoptionofanordinance |
|---|
| 545 | | - | 114establishingtheproposeddistrict;providedthat,noticeoftheamendmentstothepetitionis |
|---|
| 546 | | - | 115givenbypublishingthenoticeinanewspaperofgeneralcirculationwithinthemunicipality |
|---|
| 547 | | - | 116andbysendingthenoticeviaregisteredcertifiedUnitedStatesmailwithareturnreceipt |
|---|
| 548 | | - | 117attachedtotheaddressofrecordofeachownerofrecordofrealpropertywithinthe |
|---|
| 549 | | - | 118boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,orthecollectorof |
|---|
| 550 | | - | 119revenueifthedistrictislocatedinacitynotwithinacounty.Suchnoticeshallbepublished |
|---|
| 551 | | - | 120andmailednotlessthantendayspriortotheadoptionoftheordinanceestablishingthe |
|---|
| 552 | | - | 121district; |
|---|
| 553 | | - | 122 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthedistrictapublic |
|---|
| 554 | | - | 123hearingontheamendedpetitionisheldandnoticeofthepublichearingisgiveninthe |
|---|
| 555 | | - | 124mannerprovidedinsection67.1431andthegoverningbodyofthemunicipalityinwhichthe |
|---|
| 556 | | - | 125districtislocatedadoptsanordinanceapprovingtheamendedpetitionafterthepublichearing |
|---|
| 557 | | - | 126isheld. |
|---|
| 558 | | - | 127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe |
|---|
| 559 | | - | 128creationofsuchdistricttotheMissouridepartmentofeconomicdevelopmentandthestate |
|---|
| 560 | | - | 129auditor. |
|---|
| 561 | | - | HCSHB119 14 67.1521.1.Adistrictmaylevybyresolutiononeormorespecialassessmentsagainst |
|---|
| 562 | | - | 2realpropertywithinitsboundaries,uponreceiptofandinaccordancewithapetitionsigned |
|---|
| 563 | | - | 3by: |
|---|
| 564 | | - | 4 (1)Ownersofrealpropertycollectivelyowningmorethanfiftypercentbyassessed |
|---|
| 565 | | - | 5valueofrealpropertywithintheboundariesofthedistrict;and |
|---|
| 566 | | - | 6 (2)Morethanfiftypercentpercapitaoftheownersofallrealpropertywithinthe |
|---|
| 567 | | - | 7boundariesofthedistrict. |
|---|
| 568 | | - | 8 2.Thespecialassessmentpetitionshallbeinsubstantiallythefollowingform: |
|---|
| 569 | | - | 9 |
|---|
| 570 | | - | 10The______(insertnameofdistrict)CommunityImprovementDistrict("District")shallbe |
|---|
| 571 | | - | 11authorizedtolevyspecialassessmentsagainstrealpropertybenefittedwithinthedistrictfor |
|---|
| 572 | | - | 12thepurposeofprovidingrevenuefor______(insertgeneraldescriptionofspecificservice |
|---|
| 573 | | - | 13and/orprojects)inthedistrict,suchspecialassessmentstobeleviedagainsteachtract,lotor |
|---|
| 574 | | - | 14parcelofrealpropertylistedbelowwithinthedistrictwhichreceivesspecialbenefitasa |
|---|
| 575 | | - | 15resultofsuchserviceand/orprojects,thecostofwhichshallbeallocatedamongthisproperty |
|---|
| 576 | | - | 16by______(insertmethodofallocation,e.g.,persquarefootofproperty,persquarefooton |
|---|
| 577 | | - | 17eachsquarefootofimprovement,orbyabuttingfootofpropertyabuttingstreets,roads, |
|---|
| 578 | | - | 18highways,parksorotherimprovements,oranyotherreasonablemethod)inanamountnotto |
|---|
| 579 | | - | 19exceed______dollarsper(insertunitofmeasure).Suchauthorizationtolevythespecial |
|---|
| 580 | | - | 20assessmentshallexpireon______(insertdate).Thetractsoflandlocatedinthedistrict |
|---|
| 581 | | - | 21whichwillreceivespecialbenefitfromthisserviceand/orprojectsare:______(listof |
|---|
| 582 | | - | 22propertiesbycommonaddressesandlegaldescriptions). |
|---|
| 583 | | - | 23 3.Themethodforallocatingsuchspecialassessmentssetforthinthepetitionmaybe |
|---|
| 584 | | - | 24anyreasonablemethodwhichresultsinimposingassessmentsuponrealpropertybenefitted |
|---|
| 585 | | - | 25inrelationtothebenefitconferreduponeachrespectivetract,lotorparcelofrealproperty |
|---|
| 586 | | - | 26andthecosttoprovidesuchbenefit. |
|---|
| 587 | | - | 27 4.Byresolutionoftheboard,thedistrictmaylevyaspecialassessmentratelower |
|---|
| 588 | | - | 28thantherateceilingsetforthinthepetitionauthorizingthespecialassessmentandmay |
|---|
| 589 | | - | 29increasesuchloweredspecialassessmentratetoalevelnotexceedingthespecialassessment |
|---|
| 590 | | - | 30rateceilingsetforthinthepetitionwithoutfurtherapprovaloftherealpropertyowners; |
|---|
| 591 | | - | 31providedthatadistrictimposingaspecialassessmentpursuanttothissectionmaynotrepeal |
|---|
| 592 | | - | 32oramendsuchspecialassessmentorlowertherateofsuchspecialassessmentifsuchrepeal, |
|---|
| 593 | | - | 33amendmentorlowerratewillimpairthedistrict'sabilitytopayanyliabilitiesthatithas |
|---|
| 594 | | - | 34incurred,moneythatithasborrowedorobligationsthatithasissued. |
|---|
| 595 | | - | 35 5.Eachspecialassessmentwhichisdueandowingshallconstituteaperpetuallien |
|---|
| 596 | | - | 36againsteachtract,lotorparcelofpropertyfromwhichitisderived.Suchlienmaybe |
|---|
| 597 | | - | 37foreclosedinthesamemannerasanyotherspecialassessmentlienasprovidedinsection |
|---|
| 598 | | - | HCSHB119 15 3888.861.Notwithstandingtheprovisionsofthissubsectionandsection67.1541tothe |
|---|
| 599 | | - | 39contrary,thecountycollectormay,uponcertificationbythedistrictforcollection,addeach |
|---|
| 600 | | - | 40specialassessmenttotheannualrealestatetaxbillforthepropertyandcollecttheassessment |
|---|
| 601 | | - | 41inthesamemannerthecollectorusesforrealestatetaxes.Anyspecialassessmentremaining |
|---|
| 602 | | - | 42unpaidonthefirstdayofJanuaryannuallyisdelinquentandenforcementofcollectionofthe |
|---|
| 603 | | - | 43delinquentbillbythecountycollectorshallbegovernedbythelawsconcerningdelinquent |
|---|
| 604 | | - | 44andbacktaxes.Thelienmaybeforeclosedinthesamemannerasataxuponrealpropertyby |
|---|
| 605 | | - | 45landtaxsaleunderchapter140or,ifapplicabletothatcounty,chapter141. |
|---|
| 606 | | - | 46 6.Aseparatefundoraccountshallbecreatedbythedistrictforeachspecial |
|---|
| 607 | | - | 47assessmentleviedandeachfundoraccountshallbeidentifiablebyasuitabletitle.The |
|---|
| 608 | | - | 48proceedsofsuchassessmentsshallbecreditedtosuchfundoraccount.Suchfundoraccount |
|---|
| 609 | | - | 49shallbeusedsolelytopaythecostsincurredinundertakingthespecifiedserviceorproject. |
|---|
| 610 | | - | 50 7.Uponcompletionofthespecifiedserviceorprojectorboth,thebalanceremaining |
|---|
| 611 | | - | 51inthefundoraccountestablishedforsuchspecifiedserviceorprojectorbothshallbe |
|---|
| 612 | | - | 52returnedorcreditedagainsttheamountoftheoriginalassessmentofeachparcelofproperty |
|---|
| 613 | | - | 53proratabasedonthemethodofassessmentofsuchspecialassessment. |
|---|
| 614 | | - | 54 8.Anyfundsinafundoraccountcreatedpursuanttothissectionwhicharenot |
|---|
| 615 | | - | 55neededforcurrentexpendituresmaybeinvestedbytheboardinaccordancewithapplicable |
|---|
| 616 | | - | 56lawsrelatingtotheinvestmentoffundsofthecityinwhichthedistrictislocated. |
|---|
| 617 | | - | 57 9.Theauthorityofthedistricttolevyspecialassessmentsshallbeindependentofthe |
|---|
| 618 | | - | 58limitationsandauthoritiesofthemunicipalityinwhichitislocated;specifically,the |
|---|
| 619 | | - | 59provisionsofsection88.812shallnotapplytoanydistrict. |
|---|
| 620 | | - | 60 10.Notwithstandinganyotherprovisionofthissectiontothecontrary,all |
|---|
| 621 | | - | 61propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 |
|---|
| 622 | | - | 62(c),asamended,shallbeexemptfromanypropertytaxorspecialassessmentleviedbya |
|---|
| 623 | | - | 63district. |
|---|
| 624 | | - | 71.948.1.Ifamunicipality'sgeneralordinancesarenotavailableonlinefor |
|---|
| 625 | | - | 2inspectionwithoutcostbythepublic,atleastthreecopiesofthepublishedbookshallbe |
|---|
| 626 | | - | 3keptonfileintheofficeofthemunicipalclerkandkeptavailableforinspectionbythepublic |
|---|
| 627 | | - | 4atallreasonablebusinesshours. |
|---|
| 628 | | - | 5 2.Ifamunicipality'sgeneralordinancesareavailableonlineforinspection |
|---|
| 629 | | - | 6withoutcostbythepublic,atleastonecopyofthepublishedbookshallbekeptonfilein |
|---|
| 630 | | - | 7theofficeofthemunicipalclerkandkeptavailableforinspectionbythepublicatall |
|---|
| 631 | | - | 8reasonablebusinesshours. |
|---|
| 632 | | - | [105.145.1.Thefollowingdefinitionsshallbeappliedtotheterms |
|---|
| 633 | | - | 2 usedinthissection: |
|---|
| 634 | | - | HCSHB119 16 3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowers |
|---|
| 635 | | - | 4 ofapoliticalsubdivisionasabodycorporate,orotherwise,arevested; |
|---|
| 636 | | - | 5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,except |
|---|
| 637 | | - | 6 countiesandschooldistricts,whichnowis,orhereaftershallbe,authorizedto |
|---|
| 638 | | - | 7 levytaxesorempoweredtocausetaxestobelevied. |
|---|
| 639 | | - | 8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshall |
|---|
| 640 | | - | 9 causetobepreparedanannualreportofthefinancialtransactionsofthe |
|---|
| 641 | | - | 10 politicalsubdivisioninsuchsummaryformasthestateauditorshallprescribe |
|---|
| 642 | | - | 11 byrule,exceptthattheannualreportofpoliticalsubdivisionswhosecash |
|---|
| 643 | | - | 12 receiptsforthereportingperiodaretenthousanddollarsorlessshallonlybe |
|---|
| 644 | | - | 13 requiredtocontainthecashbalanceatthebeginningofthereportingperiod,a |
|---|
| 645 | | - | 14 summaryofcashreceipts,asummaryofcashdisbursementsandthecash |
|---|
| 646 | | - | 15 balanceattheendofthereportingperiod. |
|---|
| 647 | | - | 16 3.Withinsuchtimefollowingtheendofthefiscalyearasthestate |
|---|
| 648 | | - | 17 auditorshallprescribebyrule,thegoverningbodyofeachpolitical |
|---|
| 649 | | - | 18 subdivisionshallcauseacopyoftheannualfinancialreporttoberemitted |
|---|
| 650 | | - | 19 tothestateauditor. |
|---|
| 651 | | - | 20 4.Thestateauditorshallimmediatelyonreceiptofeachfinancial |
|---|
| 652 | | - | 21 reportacknowledgethereceiptofthereport. |
|---|
| 653 | | - | 22 5.Inanyfiscalyearnomemberofthegoverningbodyofanypolitical |
|---|
| 654 | | - | 23 subdivisionofthestateshallreceiveanycompensationorpaymentof |
|---|
| 655 | | - | 24 expensesaftertheendofthetimewithinwhichthefinancialstatementofthe |
|---|
| 656 | | - | 25 politicalsubdivisionisrequiredtobefiledwiththestateauditoranduntilsuch |
|---|
| 657 | | - | 26 timeasthenoticefromthestateauditorofthefilingoftheannualfinancial |
|---|
| 658 | | - | 27 reportforthefiscalyearhasbeenreceived. |
|---|
| 659 | | - | 28 6.Thestateauditorshallpreparesampleformsforfinancialreports |
|---|
| 660 | | - | 29 andshallmailthesametothepoliticalsubdivisionsofthestate.Failureofthe |
|---|
| 661 | | - | 30 auditortosupplysuchformsshallnotinanywayexcuseanypersonfromthe |
|---|
| 662 | | - | 31 performanceofanydutyimposedbythissection. |
|---|
| 663 | | - | 32 7.Allreportsorfinancialstatementshereinabovementionedshallbe |
|---|
| 664 | | - | 33 consideredtobepublicrecords. |
|---|
| 665 | | - | 34 8.Theprovisionsofthissectionapplytotheboardofdirectorsof |
|---|
| 666 | | - | 35 everytransportationdevelopmentdistrictorganizedundersections238.200to |
|---|
| 667 | | - | 36 238.275. |
|---|
| 668 | | - | 37 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyofthe |
|---|
| 669 | | - | 38 annualfinancialstatementtothestateauditorshallbesubjecttoafineoffive |
|---|
| 670 | | - | 39 hundreddollarsperday. |
|---|
| 671 | | - | 40 10.Thestateauditorshallreportanyviolationofsubsection9ofthis |
|---|
| 672 | | - | 41 sectiontothedepartmentofrevenue.Uponnotificationfromthestate |
|---|
| 673 | | - | 42 auditor'sofficethatapoliticalsubdivisionfailedtotimelysubmitacopyofthe |
|---|
| 674 | | - | 43 annualfinancialstatement,thedepartmentofrevenueshallnotifysuch |
|---|
| 675 | | - | 44 politicalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived. |
|---|
| 676 | | - | 45 Suchnoticeshallclearlysetforththefollowing: |
|---|
| 677 | | - | 46 (1)Thenameofthepoliticalsubdivision; |
|---|
| 678 | | - | 47 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffive |
|---|
| 679 | | - | 48 hundreddollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyof |
|---|
| 680 | | - | 49 theannualfinancialstatementtothestateauditor'sofficewithinthirtydays |
|---|
| 681 | | - | 50 fromthepostmarkeddatestampedonthecertifiedmailenvelope; |
|---|
| 682 | | - | HCSHB119 17 51 (3)Thatthefinewillbeenforcedandcollectedasprovidedunder |
|---|
| 683 | | - | 52 subsection11ofthissection;and |
|---|
| 684 | | - | 53 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthe |
|---|
| 685 | | - | 54 postmarkeddatestampedonthecertifiedmailenvelopeandwillcontinueto |
|---|
| 686 | | - | 55 accrueuntilthestateauditor'sofficereceivesacopyofthefinancialstatement. |
|---|
| 687 | | - | 56 |
|---|
| 688 | | - | 57 Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuch |
|---|
| 689 | | - | 58 thirty-dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshall |
|---|
| 690 | | - | 59 reportreceiptofthefinancialstatementtothedepartmentofrevenuewithin |
|---|
| 691 | | - | 60 tenbusinessdays.Failureofthepoliticalsubdivisiontosubmittherequired |
|---|
| 692 | | - | 61 annualfinancialstatementwithinsuchthirty-dayperiodshallcausethefineto |
|---|
| 693 | | - | 62 becollectedasprovidedundersubsection11ofthissection. |
|---|
| 694 | | - | 63 11.Thedepartmentofrevenuemaycollectthefineauthorizedunder |
|---|
| 695 | | - | 64 theprovisionsofsubsection9ofthissectionbyoffsettinganysalesorusetax |
|---|
| 696 | | - | 65 distributionsduetothepoliticalsubdivision.Thedirectorofrevenueshall |
|---|
| 697 | | - | 66 retaintwopercentforthecostofsuchcollection.Theremainingrevenues |
|---|
| 698 | | - | 67 collectedfromsuchviolationsshallbedistributedannuallytotheschoolsof |
|---|
| 699 | | - | 68 thecountyinthesamemannerthatproceedsforallpenalties,forfeitures,and |
|---|
| 700 | | - | 69 finescollectedforanybreachofthepenallawsofthestatearedistributed. |
|---|
| 701 | | - | 70 12.Anypoliticalsubdivisionthathasgrossrevenuesoflessthanfive |
|---|
| 702 | | - | 71 thousanddollarsorthathasnotleviedorcollectedtaxesinthefiscalyearfor |
|---|
| 703 | | - | 72 whichtheannualfinancialstatementwasnottimelyfiledshallnotbesubject |
|---|
| 704 | | - | 73 tothefineauthorizedinthissection. |
|---|
| 705 | | - | 74 13.Ifafailuretotimelysubmittheannualfinancialstatementisthe |
|---|
| 706 | | - | 75 resultoffraudorotherillegalconductbyanemployeeorofficerofthe |
|---|
| 707 | | - | 76 politicalsubdivision,thepoliticalsubdivisionshallnotbesubjecttoafine |
|---|
| 708 | | - | 77 authorizedunderthissectionifthestatementisfiledwithinthirtydaysofthe |
|---|
| 709 | | - | 78 discoveryofthefraudorillegalconduct.Ifafineisassessedandpaidpriorto |
|---|
| 710 | | - | 79 thefilingofthestatement,thedepartmentofrevenueshallrefundthefine |
|---|
| 711 | | - | 80 uponnotificationfromthepoliticalsubdivision. |
|---|
| 712 | | - | 81 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesor |
|---|
| 713 | | - | 82 penaltiesatthetimeitfilesitsfirstannualfinancialstatementafterJanuary1, |
|---|
| 714 | | - | 83 2023,thedirectorofrevenueshallmakeaone-timedownwardadjustmentto |
|---|
| 715 | | - | 84 suchoutstandingbalanceinanamountthatreducestheoutstandingbalanceby |
|---|
| 716 | | - | 85 nolessthanninetypercent. |
|---|
| 717 | | - | 86 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time |
|---|
| 718 | | - | 87 downwardadjustmenttoanyoutstandingpenaltyimposedunderthissection |
|---|
| 719 | | - | 88 onapoliticalsubdivisionifthedirectordeterminesthefineisuncollectable. |
|---|
| 720 | | - | 89 Thedirectorofrevenuemayprescriberulesandregulationsnecessarytocarry |
|---|
| 721 | | - | 90 outtheprovisionsofthissubsection.Anyruleorportionofarule,asthatterm |
|---|
| 722 | | - | 91 isdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedin |
|---|
| 723 | | - | 92 thissectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoall |
|---|
| 724 | | - | 93 oftheprovisionsofchapter536and,ifapplicable,section536.028.This |
|---|
| 725 | | - | 94 sectionandchapter536arenonseverableandifanyofthepowersvestedwith |
|---|
| 726 | | - | 95 thegeneralassemblypursuanttochapter536toreview,todelaytheeffective |
|---|
| 727 | | - | 96 date,ortodisapproveandannularulearesubsequentlyheldunconstitutional, |
|---|
| 728 | | - | 97 thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafter |
|---|
| 729 | | - | 98 August28,2022,shallbeinvalidandvoid.] |
|---|
| 730 | | - | HCSHB119 18 105.145.1.Thefollowingdefinitionsshallbeappliedtothetermsusedinthis |
|---|
| 731 | | - | 2section: |
|---|
| 732 | | - | 3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowersofapolitical |
|---|
| 733 | | - | 4subdivisionasabodycorporate,orotherwise,arevested; |
|---|
| 734 | | - | 5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,exceptcountiesandschool |
|---|
| 735 | | - | 6districts,whichnowis,orhereaftershallbe,authorizedtolevytaxesorempoweredtocause |
|---|
| 736 | | - | 7taxestobelevied. |
|---|
| 737 | | - | 8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshallcausetobe |
|---|
| 738 | | - | 9preparedanannualreportofthefinancialtransactionsofthepoliticalsubdivisioninsuch |
|---|
| 739 | | - | 10summaryformasthestateauditorshallprescribebyrule,exceptthattheannualreportof |
|---|
| 740 | | - | 11politicalsubdivisionswhosecashreceiptsforthereportingperiodaretenthousanddollarsor |
|---|
| 741 | | - | 12lessshallonlyberequiredtocontainthecashbalanceatthebeginningofthereportingperiod, |
|---|
| 742 | | - | 13asummaryofcashreceipts,asummaryofcashdisbursementsandthecashbalanceattheend |
|---|
| 743 | | - | 14ofthereportingperiod. |
|---|
| 744 | | - | 15 3.Withinsuchtimefollowingtheendofthefiscalyearasthestateauditorshall |
|---|
| 745 | | - | 16prescribebyrule,thegoverningbodyofeachpoliticalsubdivisionshallcauseacopyofthe |
|---|
| 746 | | - | 17annualfinancialreporttoberemittedtothestateauditor. |
|---|
| 747 | | - | 18 4.Thestateauditorshallimmediatelyonreceiptofeachfinancialreportacknowledge |
|---|
| 748 | | - | 19thereceiptofthereport. |
|---|
| 749 | | - | 20 5.Inanyfiscalyearnomemberofthegoverningbodyofanypoliticalsubdivisionof |
|---|
| 750 | | - | 21thestateshallreceiveanycompensationorpaymentofexpensesaftertheendofthetime |
|---|
| 751 | | - | 22withinwhichthefinancialstatementofthepoliticalsubdivisionisrequiredtobefiledwith |
|---|
| 752 | | - | 23thestateauditoranduntilsuchtimeasthenoticefromthestateauditorofthefilingofthe |
|---|
| 753 | | - | 24annualfinancialreportforthefiscalyearhasbeenreceived. |
|---|
| 754 | | - | 25 6.Thestateauditorshallpreparesampleformsforfinancialreportsandshallmailthe |
|---|
| 755 | | - | 26sametothepoliticalsubdivisionsofthestate.Failureoftheauditortosupplysuchforms |
|---|
| 756 | | - | 27shallnotinanywayexcuseanypersonfromtheperformanceofanydutyimposedbythis |
|---|
| 757 | | - | 28section. |
|---|
| 758 | | - | 29 7.Allreportsorfinancialstatementshereinabovementionedshallbeconsideredtobe |
|---|
| 759 | | - | 30publicrecords. |
|---|
| 760 | | - | 31 8.Theprovisionsofthissectionapplytotheboardofdirectorsofevery |
|---|
| 761 | | - | 32transportationdevelopmentdistrictorganizedundersections238.200to238.275. |
|---|
| 762 | | - | 33 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyoftheannualfinancial |
|---|
| 763 | | - | 34statementtothestateauditorshallbesubjecttoafineoffivehundreddollarsperday. |
|---|
| 764 | | - | 35 10.Thestateauditorshallreportanyviolationofsubsection9ofthissectiontothe |
|---|
| 765 | | - | 36departmentofrevenue.Uponnotificationfromthestateauditor'sofficethatapolitical |
|---|
| 766 | | - | 37subdivisionfailedtotimelysubmitacopyoftheannualfinancialstatement,thedepartmentof |
|---|
| 767 | | - | HCSHB119 19 38revenueshallnotifysuchpoliticalsubdivisionbycertifiedmailthatthestatementhasnot |
|---|
| 768 | | - | 39beenreceived.Suchnoticeshallclearlysetforththefollowing: |
|---|
| 769 | | - | 40 (1)Thenameofthepoliticalsubdivision; |
|---|
| 770 | | - | 41 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffivehundreddollarsper |
|---|
| 771 | | - | 42dayifthepoliticalsubdivisiondoesnotsubmitacopyoftheannualfinancialstatementtothe |
|---|
| 772 | | - | 43stateauditor'sofficewithinthirtydaysfromthepostmarkeddatestampedonthecertified |
|---|
| 773 | | - | 44mailenvelope; |
|---|
| 774 | | - | 45 (3)Thatthefinewillbeenforcedandcollectedasprovidedundersubsection11of |
|---|
| 775 | | - | 46thissection;and |
|---|
| 776 | | - | 47 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthepostmarkeddate |
|---|
| 777 | | - | 48stampedonthecertifiedmailenvelopeandwillcontinuetoaccrueuntilthestateauditor's |
|---|
| 778 | | - | 49officereceivesacopyofthefinancialstatement. |
|---|
| 779 | | - | 50 |
|---|
| 780 | | - | 51Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuchthirty-dayperiod, |
|---|
| 781 | | - | 52nofineshallaccrueorbeimposed.Thestateauditorshallreportreceiptofthefinancial |
|---|
| 782 | | - | 53statementtothedepartmentofrevenuewithintenbusinessdays.Failureofthepolitical |
|---|
| 783 | | - | 54subdivisiontosubmittherequiredannualfinancialstatementwithinsuchthirty-dayperiod |
|---|
| 784 | | - | 55shallcausethefinetobecollectedasprovidedundersubsection11ofthissection. |
|---|
| 785 | | - | 56 11.Thedepartmentofrevenuemaycollectthefineauthorizedundertheprovisionsof |
|---|
| 786 | | - | 57subsection9ofthissectionbyoffsettinganysalesorusetaxdistributionsduetothepolitical |
|---|
| 787 | | - | 58subdivision.Thedirectorofrevenueshallretaintwopercentforthecostofsuchcollection. |
|---|
| 788 | | - | 59Theremainingrevenuescollectedfromsuchviolationsshallbedistributedannuallytothe |
|---|
| 789 | | - | 60schoolsofthecountyinthesamemannerthatproceedsforallpenalties,forfeitures,andfines |
|---|
| 790 | | - | 61collectedforanybreachofthepenallawsofthestatearedistributed. |
|---|
| 791 | | - | 62 12.(1)Any[transportationdevelopmentdistrictorganizedundersections238.200to |
|---|
| 792 | | - | 63238.275having] politicalsubdivisionthathasgrossrevenuesoflessthanfivethousand |
|---|
| 793 | | - | 64dollarsorthathasnotleviedorcollectedsalesorusetaxesinthefiscalyearforwhichthe |
|---|
| 794 | | - | 65annualfinancialstatementwasnottimelyfiledshallnotbesubjecttothefineauthorizedin |
|---|
| 795 | | - | 66thissection. |
|---|
| 796 | | - | 67 (2)Notwithstandinganyprovisionofthissectionoranyotherlawtothe |
|---|
| 797 | | - | 68contrary,nopoliticalsubdivisionwithfewerthanfivehundredinhabitantsshallbe |
|---|
| 798 | | - | 69subjecttothefineauthorizedinthissection,andanyfineorfinespreviouslyassessed |
|---|
| 799 | | - | 70butnotpaidinfullshallbedeemedvoid.Apoliticalsubdivisionsubjecttothis |
|---|
| 800 | | - | 71subdivisionshalltimelyfiletheannualfinancialstatementunderthissection. |
|---|
| 801 | | - | 72 13.Ifafailuretotimelysubmittheannualfinancialstatementistheresultof |
|---|
| 802 | | - | 73fraudorotherillegalconductbyanemployeeorofficerofthepoliticalsubdivision,the |
|---|
| 803 | | - | 74politicalsubdivisionshallnotbesubjecttoafineauthorizedunderthissectionifthe |
|---|
| 804 | | - | HCSHB119 20 75statementisfiledwithinthirtydaysofthediscoveryofthefraudorillegalconduct.Ifa |
|---|
| 805 | | - | 76fineisassessedandpaidpriortothefilingofthestatement,thedepartmentofrevenue |
|---|
| 806 | | - | 77shallrefundthefineuponnotificationfromthepoliticalsubdivision. |
|---|
| 807 | | - | 78 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesorpenaltiesat |
|---|
| 808 | | - | 79thetimeitfilesitsfirstannualfinancialstatementafterAugust28,2025,thedirectorof |
|---|
| 809 | | - | 80revenueshallmakeaone-timedownwardadjustmenttosuchoutstandingbalanceinan |
|---|
| 810 | | - | 81amountthatreducestheoutstandingbalancebynolessthanninetypercent. |
|---|
| 811 | | - | 82 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time |
|---|
| 812 | | - | 83downwardadjustmenttoanyoutstandingpenaltyimposedunderthissectionona |
|---|
| 813 | | - | 84politicalsubdivisionifthedirectordeterminesthefineisuncollectable.Thedirectorof |
|---|
| 814 | | - | 85revenuemayprescriberulesandregulationsnecessarytocarryouttheprovisionsofthis |
|---|
| 815 | | - | 86subsection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that |
|---|
| 816 | | - | 87iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit |
|---|
| 817 | | - | 88complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable, |
|---|
| 818 | | - | 89section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers |
|---|
| 819 | | - | 90vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe |
|---|
| 820 | | - | 91effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional, |
|---|
| 821 | | - | 92thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust |
|---|
| 822 | | - | 9328,2025,shallbeinvalidandvoid. |
|---|
| 10 | + | SectionA.Section137.073,RSMo,isrepealedandthreenewsectionsenactedinlieu |
|---|
| 11 | + | 2thereof,tobeknownassections115.240,137.067,and137.073,toreadasfollows: |
|---|
| 1193 | | - | 137.115.1.Allotherlawstothecontrarynotwithstanding,theassessororthe |
|---|
| 1194 | | - | 2assessor'sdeputiesinallcountiesofthisstateincludingtheCityofSt.Louisshallannually |
|---|
| 1195 | | - | 3makealistofallrealandtangiblepersonalpropertytaxableintheassessor'scity,county, |
|---|
| 1196 | | - | 4townordistrict.Exceptasotherwiseprovidedinsubsection3ofthissectionandsection |
|---|
| 1197 | | - | 5137.078,theassessorshallannuallyassessallpersonalpropertyatthirty-threeandone-third |
|---|
| 1198 | | - | 6percentofitstruevalueinmoneyasofJanuaryfirstofeachcalendaryear.Theassessorshall |
|---|
| 1199 | | - | 7annuallyassessallrealproperty,includinganynewconstructionandimprovementstoreal |
|---|
| 1200 | | - | 8property,andpossessoryinterestsinrealpropertyatthepercentofitstruevalueinmoneyset |
|---|
| 1201 | | - | 9insubsection5ofthissection.Thetruevalueinmoneyofanypossessoryinterestinreal |
|---|
| 1202 | | - | 10propertyinsubclass(3),wheresuchrealpropertyisonorlieswithintheultimateairport |
|---|
| 1203 | | - | 11boundaryasshownbyafederalairportlayoutplan,asdefinedby14CFR151.5,ofa |
|---|
| 1204 | | - | 12commercialairporthavingaFARPart139certificationandownedbyapoliticalsubdivision, |
|---|
| 1205 | | - | 13shallbetheotherwiseapplicabletruevalueinmoneyofanysuchpossessoryinterestinreal |
|---|
| 1206 | | - | 14property,lessthetotaldollaramountofcostspaidbyaparty,otherthanthepolitical |
|---|
| 1207 | | - | 15subdivision,towardsanynewconstructionorimprovementsonsuchrealpropertycompleted |
|---|
| 1208 | | - | HCSHB119 31 16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest, |
|---|
| 1209 | | - | 17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere |
|---|
| 1210 | | - | 18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe |
|---|
| 1211 | | - | 19followingmanner:newassessedvaluesshallbedeterminedasofJanuaryfirstofeachodd- |
|---|
| 1212 | | - | 20numberedyearandshallbeenteredintheassessor'sbooks;thosesameassessedvaluesshall |
|---|
| 1213 | | - | 21applyinthefollowingeven-numberedyear,exceptfornewconstructionandproperty |
|---|
| 1214 | | - | 22improvementswhichshallbevaluedasthoughtheyhadbeencompletedasofJanuaryfirstof |
|---|
| 1215 | | - | 23theprecedingodd-numberedyear.Theassessormaycallattheoffice,placeofdoing |
|---|
| 1216 | | - | 24business,orresidenceofeachpersonrequiredbythischaptertolistproperty,andrequirethe |
|---|
| 1217 | | - | 25persontomakeacorrectstatementofalltaxabletangiblepersonalpropertyownedbythe |
|---|
| 1218 | | - | 26personorunderhisorhercare,chargeormanagement,taxableinthecounty.Onorbefore |
|---|
| 1219 | | - | 27Januaryfirstofeacheven-numberedyear,theassessorshallprepareandsubmitatwo-year |
|---|
| 1220 | | - | 28assessmentmaintenanceplantothecountygoverningbodyandthestatetaxcommissionfor |
|---|
| 1221 | | - | 29theirrespectiveapprovalormodification.Thecountygoverningbodyshallapproveand |
|---|
| 1222 | | - | 30forwardsuchplanoritsalternativetotheplantothestatetaxcommissionbyFebruaryfirst. |
|---|
| 1223 | | - | 31Ifthecountygoverningbodyfailstoforwardtheplanoritsalternativetotheplantothestate |
|---|
| 1224 | | - | 32taxcommissionbyFebruaryfirst,theassessor'splanshallbeconsideredapprovedbythe |
|---|
| 1225 | | - | 33countygoverningbody.Ifthestatetaxcommissionfailstoapproveaplanandifthestatetax |
|---|
| 1226 | | - | 34commissionandtheassessorandthegoverningbodyofthecountyinvolvedareunableto |
|---|
| 1227 | | - | 35resolvethedifferences,inordertoreceivestatecost-sharefundsoutlinedinsection137.750, |
|---|
| 1228 | | - | 36thecountyortheassessorshallpetitiontheadministrativehearingcommission,byMayfirst, |
|---|
| 1229 | | - | 37todecideallmattersindisputeregardingtheassessmentmaintenanceplan.Uponagreement |
|---|
| 1230 | | - | 38oftheparties,themattermaybestayedwhilethepartiesproceedwithmediationor |
|---|
| 1231 | | - | 39arbitrationupontermsagreedtobytheparties.Thefinaldecisionoftheadministrative |
|---|
| 1232 | | - | 40hearingcommissionshallbesubjecttojudicialreviewinthecircuitcourtofthecounty |
|---|
| 1233 | | - | 41involved.Intheeventavaluationofsubclass(1)realpropertywithinanycountywitha |
|---|
| 1234 | | - | 42charterformofgovernment,orwithinacitynotwithinacounty,ismadebyacomputer, |
|---|
| 1235 | | - | 43computer-assistedmethodoracomputerprogram,theburdenofproof,supportedbyclear, |
|---|
| 1236 | | - | 44convincingandcogentevidencetosustainsuchvaluation,shallbeontheassessoratany |
|---|
| 1237 | | - | 45hearingorappeal.Inanysuchcounty,unlesstheassessorprovesotherwise,thereshallbea |
|---|
| 1238 | | - | 46presumptionthattheassessmentwasmadebyacomputer,computer-assistedmethodora |
|---|
| 1239 | | - | 47computerprogram.Suchevidenceshallinclude,butshallnotbelimitedto,thefollowing: |
|---|
| 1240 | | - | 48 (1)Thefindingsoftheassessorbasedonanappraisalofthepropertybygenerally |
|---|
| 1241 | | - | 49acceptedappraisaltechniques;and |
|---|
| 1242 | | - | 50 (2)Thepurchasepricesfromsalesofatleastthreecomparablepropertiesandthe |
|---|
| 1243 | | - | 51addressorlocationthereof.Asusedinthissubdivision,theword"comparable"meansthat: |
|---|
| 1244 | | - | 52 (a)Suchsalewasclosedatadaterelevanttothepropertyvaluation;and |
|---|
| 1245 | | - | HCSHB119 32 53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty, |
|---|
| 1246 | | - | 54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest |
|---|
| 1247 | | - | 55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin |
|---|
| 1248 | | - | 56sizeofthedisputedproperty,andresemblethedisputedpropertyinage,floorplan,numberof |
|---|
| 1249 | | - | 57rooms,andotherrelevantcharacteristics. |
|---|
| 1250 | | - | 58 2.AssessorsineachcountyofthisstateandtheCityofSt.Louismaysendpersonal |
|---|
| 1251 | | - | 59propertyassessmentformsthroughthemail. |
|---|
| 1252 | | - | 60 3.Thefollowingitemsofpersonalpropertyshalleachconstituteseparatesubclasses |
|---|
| 1253 | | - | 61oftangiblepersonalpropertyandshallbeassessedandvaluedforthepurposesoftaxationat |
|---|
| 1254 | | - | 62thefollowingpercentagesoftheirtruevalueinmoney: |
|---|
| 1255 | | - | 63 (1)Grainandotheragriculturalcropsinanunmanufacturedcondition,one-halfof |
|---|
| 1256 | | - | 64onepercent; |
|---|
| 1257 | | - | 65 (2)Livestock,twelvepercent; |
|---|
| 1258 | | - | 66 (3)Farmmachinery,twelvepercent; |
|---|
| 1259 | | - | 67 (4)Motorvehicleswhichareeligibleforregistrationasandareregisteredashistoric |
|---|
| 1260 | | - | 68motorvehiclespursuanttosection301.131andaircraftwhichareatleasttwenty-fiveyears |
|---|
| 1261 | | - | 69oldandwhichareusedsolelyfornoncommercialpurposesandareoperatedlessthantwo |
|---|
| 1262 | | - | 70hundredhoursperyearoraircraftthatarehomebuiltfromakit,fivepercent; |
|---|
| 1263 | | - | 71 (5)Poultry,twelvepercent;and |
|---|
| 1264 | | - | 72 (6)Toolsandequipmentusedforpollutioncontrolandtoolsandequipmentusedin |
|---|
| 1265 | | - | 73retoolingforthepurposeofintroducingnewproductlinesorusedformakingimprovements |
|---|
| 1266 | | - | 74toexistingproductsbyanycompanywhichislocatedinastateenterprisezoneandwhichis |
|---|
| 1267 | | - | 75identifiedbyanystandardindustrialclassificationnumbercitedinsubdivision(7)ofsection |
|---|
| 1268 | | - | 76135.200,twenty-fivepercent. |
|---|
| 1269 | | - | 77 4.Thepersonlistingthepropertyshallenteratrueandcorrectstatementofthe |
|---|
| 1270 | | - | 78property,inaprintedblankpreparedforthatpurpose.Thestatement,afterbeingfilledout, |
|---|
| 1271 | | - | 79shallbesignedandeitheraffirmedorsworntoasprovidedinsection137.155.Thelistshall |
|---|
| 1272 | | - | 80thenbedeliveredtotheassessor. |
|---|
| 1273 | | - | 81 5.(1)Allsubclassesofrealproperty,assuchsubclassesareestablishedinSection4 |
|---|
| 1274 | | - | 82(b)ofArticleXoftheMissouriConstitutionanddefinedinsection137.016,shallbeassessed |
|---|
| 1275 | | - | 83atthefollowingpercentagesoftruevalue: |
|---|
| 1276 | | - | 84 (a)Forrealpropertyinsubclass(1),nineteenpercent; |
|---|
| 1277 | | - | 85 (b)Forrealpropertyinsubclass(2),twelvepercent;and |
|---|
| 1278 | | - | 86 (c)Forrealpropertyinsubclass(3),thirty-twopercent. |
|---|
| 1279 | | - | 87 (2)Ataxpayermayapplytothecountyassessor,or,ifnotlocatedwithinacounty, |
|---|
| 1280 | | - | 88thentheassessorofsuchcity,forthereclassificationofsuchtaxpayer'srealpropertyiftheuse |
|---|
| 1281 | | - | 89orpurposeofsuchrealpropertyischangedaftersuchpropertyisassessedunderthe |
|---|
| 1282 | | - | HCSHB119 33 90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified, |
|---|
| 1283 | | - | 91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe |
|---|
| 1284 | | - | 92taxyearthatsuchpropertywasclassifiedineachsubclassification. |
|---|
| 1285 | | - | 93 6.Manufacturedhomes,asdefinedinsection700.010,whichareactuallyusedas |
|---|
| 1286 | | - | 94dwellingunitsshallbeassessedatthesamepercentageoftruevalueasresidentialreal |
|---|
| 1287 | | - | 95propertyforthepurposeoftaxation.Thepercentageofassessmentoftruevalueforsuch |
|---|
| 1288 | | - | 96manufacturedhomesshallbethesameasforresidentialrealproperty.Ifthecountycollector |
|---|
| 1289 | | - | 97cannotidentifyorfindthemanufacturedhomewhenattemptingtoattachthemanufactured |
|---|
| 1290 | | - | 98homeforpaymentoftaxesowedbythemanufacturedhomeowner,thecountycollectormay |
|---|
| 1291 | | - | 99requestthecountycommissiontohavethemanufacturedhomeremovedfromthetaxbooks, |
|---|
| 1292 | | - | 100andsuchrequestshallbegrantedwithinthirtydaysaftertherequestismade;however,the |
|---|
| 1293 | | - | 101removalfromthetaxbooksdoesnotremovethetaxlienonthemanufacturedhomeifitis |
|---|
| 1294 | | - | 102lateridentifiedorfound.Forpurposesofthissection,amanufacturedhomelocatedina |
|---|
| 1295 | | - | 103manufacturedhomerentalpark,rentalcommunityoronrealestatenotownedbythe |
|---|
| 1296 | | - | 104manufacturedhomeownershallbeconsideredpersonalproperty.Forpurposesofthis |
|---|
| 1297 | | - | 105section,amanufacturedhomelocatedonrealestateownedbythemanufacturedhomeowner |
|---|
| 1298 | | - | 106maybeconsideredrealproperty. |
|---|
| 1299 | | - | 107 7.Eachmanufacturedhomeassessedshallbeconsideredaparcelforthepurposeof |
|---|
| 1300 | | - | 108reimbursementpursuanttosection137.750,unlessthemanufacturedhomeisdeemedtobe |
|---|
| 1301 | | - | 109realestateasdefinedinsubsection7ofsection442.015andassessedasarealtyimprovement |
|---|
| 1302 | | - | 110totheexistingrealestateparcel. |
|---|
| 1303 | | - | 111 8.Anyamountoftaxdueandowingbasedontheassessmentofamanufactured |
|---|
| 1304 | | - | 112homeshallbeincludedonthepersonalpropertytaxstatementofthemanufacturedhome |
|---|
| 1305 | | - | 113ownerunlessthemanufacturedhomeisdeemedtoberealestateasdefinedinsubsection7of |
|---|
| 1306 | | - | 114section442.015,inwhichcasetheamountoftaxdueandowingontheassessmentofthe |
|---|
| 1307 | | - | 115manufacturedhomeasarealtyimprovementtotheexistingrealestateparcelshallbe |
|---|
| 1308 | | - | 116includedontherealpropertytaxstatementoftherealestateowner. |
|---|
| 1309 | | - | 117 9.Theassessorofeachcountyandeachcitynotwithinacountyshallusethetrade-in |
|---|
| 1310 | | - | 118valuepublishedintheOctoberissueoftheNationalAutomobileDealers'AssociationOfficial |
|---|
| 1311 | | - | 119UsedCarGuide,oritssuccessorpublication,astherecommendedguideofinformationfor |
|---|
| 1312 | | - | 120determiningthetruevalueofmotorvehiclesdescribedinsuchpublication.Theassessorshall |
|---|
| 1313 | | - | 121notuseavaluethatisgreaterthantheaveragetrade-invalueindeterminingthetruevalueof |
|---|
| 1314 | | - | 122themotorvehiclewithoutperformingaphysicalinspectionofthemotorvehicle.Forvehicles |
|---|
| 1315 | | - | 123twoyearsoldornewerfromavehicle'smodelyear,theassessormayuseavalueotherthan |
|---|
| 1316 | | - | 124averagewithoutperformingaphysicalinspectionofthemotorvehicle.Intheabsenceofa |
|---|
| 1317 | | - | 125listingforaparticularmotorvehicleinsuchpublication,theassessorshallusesuch |
|---|
| 1318 | | - | HCSHB119 34 126informationorpublicationswhichintheassessor'sjudgmentwillfairlyestimatethetrue |
|---|
| 1319 | | - | 127valueinmoneyofthemotorvehicle. |
|---|
| 1320 | | - | 128 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass |
|---|
| 1321 | | - | 129(1)realpropertybymorethanfifteenpercentsincethelastassessment,excludingincreases |
|---|
| 1322 | | - | 130duetonewconstructionorimprovements,theassessorshallconductaphysicalinspectionof |
|---|
| 1323 | | - | 131suchproperty. |
|---|
| 1324 | | - | 132 11.Ifaphysicalinspectionisrequired,pursuanttosubsection10ofthissection,the |
|---|
| 1325 | | - | 133assessorshallnotifythepropertyownerofthatfactinwritingandshallprovidetheowner |
|---|
| 1326 | | - | 134clearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifaphysical |
|---|
| 1327 | | - | 135inspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe |
|---|
| 1328 | | - | 136performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto |
|---|
| 1329 | | - | 137notifytheassessorofarequestforaninteriorphysicalinspection. |
|---|
| 1330 | | - | 138 12.Aphysicalinspection,asrequiredbysubsection10ofthissection,shallinclude, |
|---|
| 1331 | | - | 139butnotbelimitedto,anon-sitepersonalobservationandreviewofallexteriorportionsofthe |
|---|
| 1332 | | - | 140landandanybuildingsandimprovementstowhichtheinspectorhasormayreasonablyand |
|---|
| 1333 | | - | 141lawfullygainexternalaccess,andshallincludeanobservationandreviewoftheinteriorof |
|---|
| 1334 | | - | 142anybuildingsorimprovementsonthepropertyuponthetimelyrequestoftheownerpursuant |
|---|
| 1335 | | - | 143tosubsection11ofthissection.Mereobservationofthepropertyviaadrive-byinspectionor |
|---|
| 1336 | | - | 144thelikeshallnotbeconsideredsufficienttoconstituteaphysicalinspectionasrequiredby |
|---|
| 1337 | | - | 145thissection. |
|---|
| 1338 | | - | 146 13.Acountyorcitycollectormayacceptcreditcardsasproperformofpaymentof |
|---|
| 1339 | | - | 147outstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurchargefor |
|---|
| 1340 | | - | 148paymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcardbank, |
|---|
| 1341 | | - | 149processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby |
|---|
| 1342 | | - | 150electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking |
|---|
| 1343 | | - | 151suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof |
|---|
| 1344 | | - | 152suchelectronicpayment. |
|---|
| 1345 | | - | 153 14.ForalltaxyearsbeginningonorbeforeDecember31,2025,Anycountyor |
|---|
| 1346 | | - | 154citynotwithinacountyinthisstatemay,byanaffirmativevoteofthegoverningbodyof |
|---|
| 1347 | | - | 155suchcounty,optoutoftheprovisionsofthissectionandsections137.073,138.060,and |
|---|
| 1348 | | - | 156138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly,secondregular |
|---|
| 1349 | | - | 157sessionandsection137.073asmodifiedbyhousecommitteesubstituteforsenatesubstitute |
|---|
| 1350 | | - | 158forsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneralassembly, |
|---|
| 1351 | | - | 159secondregularsession,forthenextyearofthegeneralreassessment,priortoJanuaryfirstof |
|---|
| 1352 | | - | 160anyyear,butendingonorbeforeDecember31,2025. Foralltaxyearsbeginningonor |
|---|
| 1353 | | - | 161afterJanuary1,2026,Nocountyorcitynotwithinacountyshallexercisethisopt-out |
|---|
| 1354 | | - | 162provisionafterimplementingtheprovisionsofthissectionandsections137.073,138.060, |
|---|
| 1355 | | - | HCSHB119 35 163and138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly,second |
|---|
| 1356 | | - | 164regularsessionandsection137.073asmodifiedbyhousecommitteesubstituteforsenate |
|---|
| 1357 | | - | 165substituteforsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneral |
|---|
| 1358 | | - | 166assembly,secondregularsession,inayearofgeneralreassessment.Forthepurposesof |
|---|
| 1359 | | - | 167applyingtheprovisionsofthissubsection,apoliticalsubdivisioncontainedwithintwoor |
|---|
| 1360 | | - | 168morecountieswhereatleastoneofsuchcountieshasoptedoutandatleastoneofsuch |
|---|
| 1361 | | - | 169countieshasnotoptedoutshallcalculateasingletaxrateasineffectpriortotheenactmentof |
|---|
| 1362 | | - | 170housebillno.1150oftheninety-firstgeneralassembly,secondregularsession.Agoverning |
|---|
| 1363 | | - | 171bodyofacitynotwithinacountyoracountythathasoptedoutundertheprovisionsofthis |
|---|
| 1364 | | - | 172subsectionmaychoosetoimplementtheprovisionsofthissectionandsections137.073, |
|---|
| 1365 | | - | 173138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly, |
|---|
| 1366 | | - | 174secondregularsession,andsection137.073asmodifiedbyhousecommitteesubstitutefor |
|---|
| 1367 | | - | 175senatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneral |
|---|
| 1368 | | - | 176assembly,secondregularsession,forthenextyearofgeneralreassessment,byanaffirmative |
|---|
| 1369 | | - | 177voteofthegoverningbodypriortoDecemberthirty-firstofanyyear. |
|---|
| 1370 | | - | 178 15.Thegoverningbodyofanycityofthethirdclassificationwithmorethantwenty- |
|---|
| 1371 | | - | 179sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundredinhabitants |
|---|
| 1372 | | - | 180locatedinanycountythathasexerciseditsauthoritytooptoutundersubsection14ofthis |
|---|
| 1373 | | - | 181sectionmaylevyseparateanddifferingtaxratesforrealandpersonalpropertyonlyifsuch |
|---|
| 1374 | | - | 182citybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthebillingand |
|---|
| 1375 | | - | 183collectionofsuchseparateanddifferingtaxrates.Suchseparateanddifferingratesshallnot |
|---|
| 1376 | | - | 184exceedsuchcity'staxrateceiling. |
|---|
| 1377 | | - | 185 16.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,orcoal |
|---|
| 1378 | | - | 186miningformineralsforpurposesofexcavationforfutureuseorsaletoothersthathasnot |
|---|
| 1379 | | - | 187beenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal |
|---|
| 1380 | | - | 188propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax |
|---|
| 1381 | | - | 189commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax |
|---|
| 1382 | | - | 190policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and |
|---|
| 1383 | | - | 191informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared |
|---|
| 1384 | | - | 192confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific |
|---|
| 1385 | | - | 193taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall |
|---|
| 1386 | | - | 194meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal |
|---|
| 1387 | | - | 195miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat |
|---|
| 1388 | | - | 196hasbeenbondedandpermittedunderchapter444. |
|---|
| 1389 | | - | 238.225.1.Beforeconstructionorfundingofanyprojectthedistrictshallsubmitthe |
|---|
| 1390 | | - | 2proposedprojecttothecommissionforitspriorapproval, andapprovalofsuchproject |
|---|
| 1391 | | - | 3shallbebyatleastatwo-thirdsmajorityvoteifthefundingmechanismoftheproject |
|---|
| 1392 | | - | HCSHB119 36 4includesasalestax.Ifthecommissionbyminutefindsthattheprojectwillimproveorisa |
|---|
| 1393 | | - | 5necessaryordesirableextensionofthestatehighwaysandtransportationsystem,the |
|---|
| 1394 | | - | 6commissionmaypreliminarilyapprovetheprojectsubjecttothedistrictprovidingplansand |
|---|
| 1395 | | - | 7specificationsfortheproposedprojectandmakinganyrevisionsintheplansand |
|---|
| 1396 | | - | 8specificationsrequiredbythecommissionandthedistrictandcommissionenteringintoa |
|---|
| 1397 | | - | 9mutuallysatisfactoryagreementregardingdevelopmentandfuturemaintenanceofthe |
|---|
| 1398 | | - | 10project.Aftersuchpreliminaryapproval,thedistrictmayimposeandcollectsuchtaxesand |
|---|
| 1399 | | - | 11assessmentsasmaybeincludedinthecommission'spreliminaryapproval.Afterthe |
|---|
| 1400 | | - | 12commissionapprovesthefinalconstructionplansandspecifications,thedistrictshallobtain |
|---|
| 1401 | | - | 13priorcommissionapprovalofanymodificationofsuchplansorspecifications. |
|---|
| 1402 | | - | 14 2.Iftheproposedprojectisnotintendedtobemergedintothestatehighwaysand |
|---|
| 1403 | | - | 15transportationsystemunderthecommission'sjurisdiction,thedistrictshallalsosubmitthe |
|---|
| 1404 | | - | 16proposedprojectandproposedplansandspecificationstothelocaltransportationauthority |
|---|
| 1405 | | - | 17thatwillbecometheowneroftheprojectforitspriorapproval, whichshallbebyatleasta |
|---|
| 1406 | | - | 18two-thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax. |
|---|
| 1407 | | - | 19 3.Inthoseinstanceswherealocaltransportationauthorityisrequiredtoapprovea |
|---|
| 1408 | | - | 20projectandthecommissiondeterminesthatithasnodirectinterestinthatproject,the |
|---|
| 1409 | | - | 21commissionmaydeclinetoconsidertheproject.Approvaloftheprojectshallthenvest |
|---|
| 1410 | | - | 22exclusivelywiththelocaltransportationauthoritysubjecttothedistrictmakinganyrevisions |
|---|
| 1411 | | - | 23intheplansandspecificationsrequiredbythelocaltransportationauthorityandthedistrict |
|---|
| 1412 | | - | 24andthelocaltransportationauthorityenteringintoamutuallysatisfactoryagreement |
|---|
| 1413 | | - | 25regardingdevelopmentandfuturemaintenanceoftheproject.Afterthelocaltransportation |
|---|
| 1414 | | - | 26authorityapprovesthefinalconstructionplansandspecifications,byatwo-thirdsvoteifthe |
|---|
| 1415 | | - | 27proposedprojectistobefundedbyasalestax,thedistrictshallobtainpriorapprovalofthe |
|---|
| 1416 | | - | 28localtransportationauthoritybeforemodifyingsuchplansorspecifications. |
|---|
| 1417 | | - | 29 4.Notwithstandinganyprovisionofthissectiontothecontrary,thissectionshallnot |
|---|
| 1418 | | - | 30applytoanydistrictwhoseprojectisapublicmasstransportationsystem. |
|---|
| 1419 | | - | 31 5.Notwithstandinganyprovisionofthissectiontothecontrary,nothinginthis |
|---|
| 1420 | | - | 32sectionshallaffectavoteofthepeopleundertheprovisionsofsection238.230. |
|---|
| 1421 | | - | 238.230.1.Ifapprovedby: |
|---|
| 1422 | | - | 2 (1)Amajorityofthequalifiedvotersvotingonthequestioninthedistrict;or |
|---|
| 1423 | | - | 3 (2)Theownersofrecordofalloftherealpropertylocatedwithinthedistrictwho |
|---|
| 1424 | | - | 4shallindicatetheirapprovalbysigningaspecialassessmentpetition; |
|---|
| 1425 | | - | 5 |
|---|
| 1426 | | - | 6thedistrictmaymakeoneormorespecialassessmentsforthoseprojectimprovementswhich |
|---|
| 1427 | | - | 7speciallybenefitthepropertieswithinthedistrict.Improvementswhichmayconferspecial |
|---|
| 1428 | | - | 8benefitswithinadistrictincludebutarenotlimitedtoimprovementswhichareintended |
|---|
| 1429 | | - | HCSHB119 37 9primarilytoservetrafficoriginatingorendingwithinthedistrict,toreducelocaltraffic |
|---|
| 1430 | | - | 10congestionorcircuityoftravel,ortoimprovethesafetyofmotoristsorpedestrianswithinthe |
|---|
| 1431 | | - | 11district. |
|---|
| 1432 | | - | 12 2.Theballotquestionshallbesubstantiallyinthefollowingform: |
|---|
| 1433 | | - | 13 |
|---|
| 1434 | | - | 14Shallthe______TransportationDevelopmentDistrictbeauthorizedtolevyspecial |
|---|
| 1435 | | - | 15assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding |
|---|
| 1436 | | - | 16revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription |
|---|
| 1437 | | - | 17oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedratablyagainst |
|---|
| 1438 | | - | 18eachtract,lotorparcelofpropertywithinthedistrictwhichisbenefittedbysuchprojectin |
|---|
| 1439 | | - | 19proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto |
|---|
| 1440 | | - | 20exceed$______perannumper(insertunitofmeasurement)? |
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| 1441 | | - | 21 3.Thespecialassessmentpetitionshallbesubstantiallyinthefollowingform: |
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| 1442 | | - | 22 |
|---|
| 1443 | | - | 23The______TransportationDevelopmentDistrictshallbeauthorizedtolevyspecial |
|---|
| 1444 | | - | 24assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding |
|---|
| 1445 | | - | 25revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription |
|---|
| 1446 | | - | 26oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedprorataagainst |
|---|
| 1447 | | - | 27eachtract,lotorparcelorpropertywithinthedistrictwhichisbenefittedbysuchprojectin |
|---|
| 1448 | | - | 28proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto |
|---|
| 1449 | | - | 29exceed$______perannumper(insertunitofmeasurement). |
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| 1450 | | - | 30 4.Ifaproposalformakingaspecialassessmentfails,thedistrictboardofdirectors |
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| 1451 | | - | 31may,withthepriorapprovalofthecommissionorthelocaltransportationauthoritywhich |
|---|
| 1452 | | - | 32willassumeownershipofthecompletedproject,deletefromtheprojectanyportionwhich |
|---|
| 1453 | | - | 33wastobefundedbyspecialassessmentandwhichisnototherwiserequiredforproject |
|---|
| 1454 | | - | 34integrity. |
|---|
| 1455 | | - | 35 5.Adistrictmayestablishdifferentclassesorsubclassesofrealpropertywithinthe |
|---|
| 1456 | | - | 36districtforpurposesoflevyingdifferingratesofspecialassessments.Thelevyratefor |
|---|
| 1457 | | - | 37specialassessmentsmayvaryforeachclassorsubclassofrealpropertybasedonthelevelof |
|---|
| 1458 | | - | 38benefitderivedbyeachclassorsubclassfromprojectsfundedbythedistrict. |
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| 1459 | | - | 39 6.Notwithstandinganyotherprovisionofthissectiontothecontrary,all |
|---|
| 1460 | | - | 40propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 |
|---|
| 1461 | | - | 41(c),asamended,shallbeexemptfromanyspecialassessmentleviedbyadistrictunder |
|---|
| 1462 | | - | 42thissectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt |
|---|
| 1463 | | - | 43purposes. |
|---|
| 1464 | | - | 238.232.1.Ifapprovedbyatleastfour-seventhsofthequalifiedvotersvotingonthe |
|---|
| 1465 | | - | 2questioninthedistrict,thedistrictmayimposeapropertytaxinanamountnottoexceedthe |
|---|
| 1466 | | - | HCSHB119 38 3annualrateoftencentsonthehundreddollarsassessedvaluation.Thedistrictboardmay |
|---|
| 1467 | | - | 4levyapropertytaxratelowerthanitsapprovedtaxrateceilingandmayincreasethatlowered |
|---|
| 1468 | | - | 5taxratetoalevelnotexceedingthetaxrateceilingwithoutvoterapproval.Thepropertytax |
|---|
| 1469 | | - | 6shallbeuniformthroughoutthedistrict. |
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| 1470 | | - | 7 2.Theballotofsubmissionshallbesubstantiallyinthefollowingform: |
|---|
| 1471 | | - | 8Shallthe______TransportationDevelopmentDistrictimposea |
|---|
| 1472 | | - | 9propertytaxuponallrealandtangiblepersonalpropertywithinthe |
|---|
| 1473 | | - | 10districtatarateofnotmorethan______(insertamount)centsper |
|---|
| 1474 | | - | 11hundreddollarsassessedvaluationforthepurposeofproviding |
|---|
| 1475 | | - | 12revenueforthedevelopmentofaproject(orprojects)inthedistrict |
|---|
| 1476 | | - | 13(insertgeneraldescriptionoftheprojectorprojects,ifnecessary)? |
|---|
| 1477 | | - | 14☐YES☐NO |
|---|
| 1478 | | - | 15Ifyouareinfavorofthequestion,placean"X"intheboxopposite |
|---|
| 1479 | | - | 16"YES".Ifyouareopposedtothequestion,placean"X"inthebox |
|---|
| 1480 | | - | 17opposite"NO". |
|---|
| 1481 | | - | 18 3.Thecountycollectorofeachcountyinwhichthedistrictispartiallyorentirely |
|---|
| 1482 | | - | 19locatedshallcollectthepropertytaxesandspecialbenefitassessmentsmadeuponallreal |
|---|
| 1483 | | - | 20propertyandtangiblepersonalpropertywithinthatcountyandthedistrict,inthesame |
|---|
| 1484 | | - | 21mannerasotherpropertytaxesarecollected. |
|---|
| 1485 | | - | 22 4.Everycountycollectorhavingcollectedorreceiveddistrictpropertytaxesshall,on |
|---|
| 1486 | | - | 23orbeforethefifteenthdayofeachmonthandafterdeductinghiscommissions,remittothe |
|---|
| 1487 | | - | 24treasurerofthatdistricttheamountcollectedorreceivedbyhimpriortothefirstdayofthe |
|---|
| 1488 | | - | 25month.Uponreceiptofsuchmoney,thedistricttreasurershallexecuteareceipttherefor, |
|---|
| 1489 | | - | 26whichheshallforwardordelivertothecollector.Thedistricttreasurershalldepositsuch |
|---|
| 1490 | | - | 27sumsintothedistricttreasury,creditedtotheappropriateprojectorpurpose.Thecollector |
|---|
| 1491 | | - | 28anddistricttreasurershallmakefinalsettlementofthedistrictaccountandcommissions |
|---|
| 1492 | | - | 29owing,notlessthanonceeachyear,ifnecessary. |
|---|
| 1493 | | - | 30 5.Notwithstandinganyotherprovisionofthissectiontothecontrary,all |
|---|
| 1494 | | - | 31propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 |
|---|
| 1495 | | - | 32(c),asamended,shallbeexemptfromanypropertytaxleviedbyadistrictunderthis |
|---|
| 1496 | | - | 33sectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt |
|---|
| 1497 | | - | 34purposes. |
|---|
| 1498 | | - | [50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the |
|---|
| 1499 | | - | 2 countycommissionofeachcountyofthesecond,third,orfourthclassshall |
|---|
| 1500 | | - | 3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if |
|---|
| 1501 | | - | 4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a |
|---|
| 1502 | | - | 5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty- |
|---|
| 1503 | | - | 6 first,preceding. |
|---|
| 1504 | | - | HCSHB119 39 7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind |
|---|
| 1505 | | - | 8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand |
|---|
| 1506 | | - | 9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking |
|---|
| 1507 | | - | 10 fundthathasbeencollectedandinterestandsinkingfundonhandincash. |
|---|
| 1508 | | - | 11 3.Thestatementshallalsoshowseparatelythetotalamountofthe |
|---|
| 1509 | | - | 12 countyandtownshipschoolfundsonhandandloanedout,theamountof |
|---|
| 1510 | | - | 13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand |
|---|
| 1511 | | - | 14 disbursedorexpendedduringtheyearandturnedintothepermanentschool |
|---|
| 1512 | | - | 15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund, |
|---|
| 1513 | | - | 16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand |
|---|
| 1514 | | - | 17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of |
|---|
| 1515 | | - | 18 delinquentinterestoneachloan. |
|---|
| 1516 | | - | 19 4.Thestatementshallshowthetotalvaluationofthecountyfor |
|---|
| 1517 | | - | 20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe |
|---|
| 1518 | | - | 21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby |
|---|
| 1519 | | - | 22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe |
|---|
| 1520 | | - | 23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall |
|---|
| 1521 | | - | 24 yearsasofDecemberthirty-first. |
|---|
| 1522 | | - | 25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery |
|---|
| 1523 | | - | 26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund; |
|---|
| 1524 | | - | 27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof |
|---|
| 1525 | | - | 28 revenue;thetotalamountavailableineachfund;thetotalamountof |
|---|
| 1526 | | - | 29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach |
|---|
| 1527 | | - | 30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear |
|---|
| 1528 | | - | 31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe |
|---|
| 1529 | | - | 32 townshipformofgovernment,eachtownshipshallbeconsideredafund |
|---|
| 1530 | | - | 33 pursuanttothissubsection. |
|---|
| 1531 | | - | 34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants |
|---|
| 1532 | | - | 35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe |
|---|
| 1533 | | - | 36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor |
|---|
| 1534 | | - | 37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas |
|---|
| 1535 | | - | 38 hereinprovided.Underaseparateheadingineachfundthestatementsshall |
|---|
| 1536 | | - | 39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat |
|---|
| 1537 | | - | 40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe. |
|---|
| 1538 | | - | 41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks |
|---|
| 1539 | | - | 42 ofelectionsshallbeinthefollowingform: |
|---|
| 1540 | | - | 43 |
|---|
| 1541 | | - | 44 Namesofjudgesandclerksofelectionsat$______perday(listingthenames |
|---|
| 1542 | | - | 45 runinandnotlistingeachnamebylines,andattheendofthelistofnames |
|---|
| 1543 | | - | 46 givingthetotaloftheamountofallthewarrantsissuedforsuchelection |
|---|
| 1544 | | - | 47 services). |
|---|
| 1545 | | - | 48 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe |
|---|
| 1546 | | - | 49 followingform: |
|---|
| 1547 | | - | 50 |
|---|
| 1548 | | - | 51 Namesofjurorsat$______perday(listingthenamesruninandnotlisting |
|---|
| 1549 | | - | 52 eachnamebylines,andattheendofthelistofnamesgivingthetotalofthe |
|---|
| 1550 | | - | 53 amountofallthewarrantsissuedforsuchelectionservice). |
|---|
| 1551 | | - | HCSHB119 40 54 9.WarrantstoInternalRevenueServiceforSocialSecurityand |
|---|
| 1552 | | - | 55 withholdingtaxesshallbebroughtintoonecall. |
|---|
| 1553 | | - | 56 10.WarrantstothedirectorofrevenueofMissouriforwithholding |
|---|
| 1554 | | - | 57 taxesshallbebroughtintoonecall. |
|---|
| 1555 | | - | 58 11.Warrantstothedivisionofemploymentsecurityshallbebrought |
|---|
| 1556 | | - | 59 intoonecall. |
|---|
| 1557 | | - | 60 12.WarrantstoMissourilocalgovernmentemployees'retirement |
|---|
| 1558 | | - | 61 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall. |
|---|
| 1559 | | - | 62 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe |
|---|
| 1560 | | - | 63 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor. |
|---|
| 1561 | | - | 64 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto |
|---|
| 1562 | | - | 65 onecallforeachofficeinthefollowingform: |
|---|
| 1563 | | - | 66 |
|---|
| 1564 | | - | 67 (NameofTelephoneCompanyfor______officeandtotalamountofwarrants |
|---|
| 1565 | | - | 68 issued). |
|---|
| 1566 | | - | 69 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto |
|---|
| 1567 | | - | 70 onecallforeachofficeinthefollowingform: |
|---|
| 1568 | | - | 71 |
|---|
| 1569 | | - | 72 (Postmasterfor______officeandtotalamountofwarrantsissued). |
|---|
| 1570 | | - | 73 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe |
|---|
| 1571 | | - | 74 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin |
|---|
| 1572 | | - | 75 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby |
|---|
| 1573 | | - | 76 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto |
|---|
| 1574 | | - | 77 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor |
|---|
| 1575 | | - | 78 revenuesintothecountydistributiveschoolfundshallbelistedindetail, |
|---|
| 1576 | | - | 79 disbursementsorexpendituresshallbelistedandtheamountofeach |
|---|
| 1577 | | - | 80 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof |
|---|
| 1578 | | - | 81 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial |
|---|
| 1579 | | - | 82 statementshallcontainthefollowing: |
|---|
| 1580 | | - | 83 |
|---|
| 1581 | | - | 84 Byvirtueandauthorityofthediscretionarypowerconferreduponthecounty |
|---|
| 1582 | | - | 85 commissionsoftheseveralcountiesofthisstatetolevyataxofnottoexceed |
|---|
| 1583 | | - | 86 35centsonthe$100assessedvaluationthecountycommissionof______ |
|---|
| 1584 | | - | 87 Countydidfortheyearcoveredbythisreportlevyataxrateof______cents |
|---|
| 1585 | | - | 88 onthe$100assessedvaluationwhichsaidtaxamountedto$______andwas |
|---|
| 1586 | | - | 89 disbursedorexpendedasfollows: |
|---|
| 1587 | | - | 90 |
|---|
| 1588 | | - | 91 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif |
|---|
| 1589 | | - | 92 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious |
|---|
| 1590 | | - | 93 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin |
|---|
| 1591 | | - | 94 detail. |
|---|
| 1592 | | - | 95 17.Attheendofthestatementthepersondesignatedbythecounty |
|---|
| 1593 | | - | 96 commissiontopreparethefinancialstatementhereinrequiredshallappendthe |
|---|
| 1594 | | - | 97 followingcertificate: |
|---|
| 1595 | | - | 98 I,______,thedulyauthorizedagentappointedbythecounty |
|---|
| 1596 | | - | 99 commissionof______County,stateofMissouri,topreparefor |
|---|
| 1597 | | - | 100 publicationthefinancialstatementasrequiredbysection50.800, |
|---|
| 1598 | | - | 101 RSMo,herebycertifythatIhavediligentlycheckedtherecordsofthe |
|---|
| 1599 | | - | HCSHB119 41 102 countyandthattheaboveandforegoingisacompleteandcorrect |
|---|
| 1600 | | - | 103 statementofeveryitemofinformationrequiredinsection50.800, |
|---|
| 1601 | | - | 104 RSMo,fortheyearendingDecember31,______,andespecially |
|---|
| 1602 | | - | 105 haveIcheckedeveryreceiptfromeverysourcewhatsoeverandevery |
|---|
| 1603 | | - | 106 disbursementorexpenditureofeverykindandtowhomandforwhat |
|---|
| 1604 | | - | 107 eachsuchdisbursementorexpenditurewasmadeandthateach |
|---|
| 1605 | | - | 108 receiptorrevenueanddisbursementorexpenditureisaccurately |
|---|
| 1606 | | - | 109 shown.(Ifforanyreasoncompleteandaccurateinformationisnot |
|---|
| 1607 | | - | 110 giventhefollowingshallbeaddedtothecertificate.)Exceptions: |
|---|
| 1608 | | - | 111 Theabovereportisincompletebecauseproperinformationwasnot |
|---|
| 1609 | | - | 112 availableinthefollowingrecords______whichareinthekeepingof |
|---|
| 1610 | | - | 113 thefollowingofficerorofficers.Thepersondesignatedtoprepare |
|---|
| 1611 | | - | 114 thefinancialstatementshallgiveindetailanyincompletedatacalled |
|---|
| 1612 | | - | 115 forbythissection. |
|---|
| 1613 | | - | 116 Date______ |
|---|
| 1614 | | - | 117 Officerdesignatedbycountycommissiontopreparefinancial |
|---|
| 1615 | | - | 118 statementrequiredbysection50.800,RSMo. |
|---|
| 1616 | | - | 119 |
|---|
| 1617 | | - | 120 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe |
|---|
| 1618 | | - | 121 countyclerk,signatureshallbeinthefollowingform: |
|---|
| 1619 | | - | 122 |
|---|
| 1620 | | - | 123 Clerkofthecountycommissionandexofficioofficerdesignatedtoprepare |
|---|
| 1621 | | - | 124 financialstatementrequiredbysection50.800,RSMo. |
|---|
| 1622 | | - | 125 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate |
|---|
| 1623 | | - | 126 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact |
|---|
| 1624 | | - | 127 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine |
|---|
| 1625 | | - | 128 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby |
|---|
| 1626 | | - | 129 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix |
|---|
| 1627 | | - | 130 monthsorbybothfineandimprisonment.Anypersonchargedwiththe |
|---|
| 1628 | | - | 131 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly |
|---|
| 1629 | | - | 132 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise |
|---|
| 1630 | | - | 133 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall |
|---|
| 1631 | | - | 134 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive |
|---|
| 1632 | | - | 135 years.] |
|---|
| 1633 | | - | [50.810.1.Thestatementshallbeprintedinnotlessthan8-point |
|---|
| 1634 | | - | 2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand |
|---|
| 1635 | | - | 3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The |
|---|
| 1636 | | - | 4 publishershallfiletwoproofsofpublicationwiththecountycommissionand |
|---|
| 1637 | | - | 5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe |
|---|
| 1638 | | - | 6 otherintheofficeofthecommission.Thecountycommissionshallnotpay |
|---|
| 1639 | | - | 7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall |
|---|
| 1640 | | - | 8 notpaythepersondesignatedtopreparethestatementforthepreparationof |
|---|
| 1641 | | - | 9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat |
|---|
| 1642 | | - | 10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe |
|---|
| 1643 | | - | 11 requirementsofthissection. |
|---|
| 1644 | | - | HCSHB119 42 12 2.Thestatementshallbespreadontherecordofthecommissionand |
|---|
| 1645 | | - | 13 forthispurposethepublishershallberequiredtofurnishthecommissionwith |
|---|
| 1646 | | - | 14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The |
|---|
| 1647 | | - | 15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas |
|---|
| 1648 | | - | 16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor |
|---|
| 1649 | | - | 17 paymenttothecountycommission.Thecountycommissionshallpayoutof |
|---|
| 1650 | | - | 18 eachfundintheproportionthateachitembearstothetotalcostofpublishing |
|---|
| 1651 | | - | 19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly |
|---|
| 1652 | | - | 20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue |
|---|
| 1653 | | - | 21 fund. |
|---|
| 1654 | | - | 22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof |
|---|
| 1655 | | - | 23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril |
|---|
| 1656 | | - | 24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant |
|---|
| 1657 | | - | 25 forthepayofanycommissionerofanycountycommissionuntilnoticeis |
|---|
| 1658 | | - | 26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen |
|---|
| 1659 | | - | 27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany |
|---|
| 1660 | | - | 28 commissionerofthecountycommissionpriortothereceiptofsuchnotice |
|---|
| 1661 | | - | 29 fromthestateauditorshallbeliableonhisofficialbondtherefor. |
|---|
| 1662 | | - | 30 4.Thestateauditorshallpreparesampleformsforfinancialstatements |
|---|
| 1663 | | - | 31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis |
|---|
| 1664 | | - | 32 state.Ifthecountycommissionemploysanypersonotherthanabonded |
|---|
| 1665 | | - | 33 countyofficertopreparethefinancialstatementthecountycommissionshall |
|---|
| 1666 | | - | 34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal |
|---|
| 1667 | | - | 35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany |
|---|
| 1668 | | - | 36 countyofficerorotherpersonemployedtopreparethefinancialstatement |
|---|
| 1669 | | - | 37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith |
|---|
| 1670 | | - | 38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein |
|---|
| 1671 | | - | 39 provided,beliableonhisofficialbondforderelictionofduty.] |
|---|