Schools, certain districts, operating levy adjustment required when,effect--not to affect senior citizen tax relief benefit.
164.013. 1. When the revenue from the rate of one cent onthe dollar of the state sales is collected for distribution underthe provisions of section 163.087, RSMo, the school board of eachseven-director, including special districts, urban and metropolitanschool districts, after determining its budget for the schoolyear and the rate of levy needed to produce the required revenueas provided in section 164.011, and after making any otheradjustments to the levy that may be required by any other law,shall, unless at least a simple majority of district votersvoting thereon have approved a proposal to forego all or part ofa reduction in the total operating levy for school purposes asprovided for in this section, reduce the total operating levy forschool purposes in an amount sufficient to decrease the revenueit would have received therefrom by an amount equal to fiftypercent of the previous fiscal year's sales tax receiptsexcluding the sales tax revenue estimated to be received by thedistrict attributable to pupils residing on federal lands andexcluding the amount of sales tax revenue estimated to benecessary to offset the loss of property tax revenue to theschool district under the provisions of section 50.338, RSMo,except that the provision of this section shall not require aschool board to reduce its total operating levy for schoolpurposes below an amount which is equal to the highest amountspecified in subsection 2 of section 163.021, RSMo, as aneligibility requirement for state aid or increased state aidpursuant to section 163.031, RSMo. Loss of revenue, due to adecrease in the assessed valuation of real property locatedwithin the school district as a result of general reassessment,and from state-assessed railroad and utility distributableproperty based upon the previous fiscal year's receipts shall beconsidered in lowering the rate of levy to comply with thissection in the year of general reassessment and in eachsubsequent year. For any district for which the total assessedvaluation of the district is reduced as a result of a naturaldisaster for which the county or counties containing the districtwere designated a disaster area, the reduction of the totaloperating levy for school purposes pursuant to this section may,at the district's discretion, be calculated either on thedistrict's current assessed valuation or upon the district'sassessed valuation for the year preceding the natural disaster,until the fifth year following the designation as a disaster areaor until the district's assessed valuation equals or exceeds thedistrict's assessed valuation for the year preceding thedisaster, whichever first occurs. In the event that in theimmediately preceding year the school district actually receivedmore or less sales tax revenue than estimated, the school boardshall adjust its operating levy for the current year to reflectsuch increase or decrease. Adjustments in the tax rate of aschool district pursuant to the provisions of this section shallin no way affect the eligibility of claimants for benefits, orthe amount of claimants' benefits, under the provisions ofsections 135.010 to 135.035, RSMo. Such claimants shall, if theyare otherwise qualified, receive the benefits to which they wereor would have been entitled in the year prior to March 3, 1983.There shall be transferred from the school district trust fund tothe general revenue fund an amount equal to the difference in theamount paid or credited or which would have been paid or creditedto individuals qualifying under sections 135.010 to 135.035,RSMo, in the year prior to March 3, 1983, and the amount paid orcredited under the provisions of such sections each yearthereafter. The director of revenue shall certify the amountpayable from the school district trust fund to the generalrevenue fund to the state treasurer, the commissioner ofadministration and the state board of education on or before thefirst day of each month. Any school district required to reduceits total operating levy under the provisions of this sectionshall not become ineligible for state aid under the provisions ofsection 163.021, RSMo, because of such required reduction. Inthe event a district fails to reduce its operating levy incompliance with this section, an amount equivalent to the amountby which the district fails to reduce its levy shall be deductedfrom the district's apportionment of state aid under theprovisions of section 163.031, RSMo, for the following year.
2. In a year of general reassessment, as defined by section137.073, RSMo, or assessment maintenance as defined by section137.115, RSMo, in which a school district in reliance upon theinformation then available to it relating to the total assessedvaluation of such school district revises its property tax levypursuant to section 137.073 or 137.115, RSMo, and it issubsequently determined by decisions of the state tax commissionor a court pursuant to sections 138.430 to 138.433, RSMo, or dueto clerical errors or corrections in the calculation orrecordation of assessed valuations that the assessed valuation ofsuch school district has been changed, and but for such changethe school district would have adopted a different levy on thedate of its original action, then the school district may adjustits levy to an amount to reflect such change in assessedvaluation, including, if necessary, a change in the levyreduction required by this section to the amount it would havelevied had the correct assessed valuation been known to it on thedate of its original action, provided:
(1) The school district first levies the maximum levyallowed without a vote of the people by article X, section 11(b)of the constitution; and
(2) The school district first adopts the tax rate ceilingotherwise authorized by other laws of this state; and
(3) The levy adjustment or reduction may include a one-timecorrection to recoup lost revenues the school district wasentitled to receive during the prior year.
(1984) A district court order directing the St. Louis City Board of Education not to reduce its operating levy pursuant to this section, in order to help finance the court's desegregation order, was deficient for years beyond 1983-84 because the order was not accompanied by a factual finding by the district court that all other fiscal alternatives were unavailable or insufficient. The same standard would apply to any ordered increases in the tax levy. Liddell v. State of Missouri (8th Cir.), 731 F.2d 1294.
(1985) The rollback provision of this section may be enjoined if necessary to finance a school desegregation order. Jenkins v. State of Missouri, 639 F.Supp. 19 (W.D.Mo.).
Schools, certain districts, operating levy adjustment required when,effect--not to affect senior citizen tax relief benefit.
164.013. 1. When the revenue from the rate of one cent onthe dollar of the state sales is collected for distribution underthe provisions of section 163.087, RSMo, the school board of eachseven-director, including special districts, urban and metropolitanschool districts, after determining its budget for the schoolyear and the rate of levy needed to produce the required revenueas provided in section 164.011, and after making any otheradjustments to the levy that may be required by any other law,shall, unless at least a simple majority of district votersvoting thereon have approved a proposal to forego all or part ofa reduction in the total operating levy for school purposes asprovided for in this section, reduce the total operating levy forschool purposes in an amount sufficient to decrease the revenueit would have received therefrom by an amount equal to fiftypercent of the previous fiscal year's sales tax receiptsexcluding the sales tax revenue estimated to be received by thedistrict attributable to pupils residing on federal lands andexcluding the amount of sales tax revenue estimated to benecessary to offset the loss of property tax revenue to theschool district under the provisions of section 50.338, RSMo,except that the provision of this section shall not require aschool board to reduce its total operating levy for schoolpurposes below an amount which is equal to the highest amountspecified in subsection 2 of section 163.021, RSMo, as aneligibility requirement for state aid or increased state aidpursuant to section 163.031, RSMo. Loss of revenue, due to adecrease in the assessed valuation of real property locatedwithin the school district as a result of general reassessment,and from state-assessed railroad and utility distributableproperty based upon the previous fiscal year's receipts shall beconsidered in lowering the rate of levy to comply with thissection in the year of general reassessment and in eachsubsequent year. For any district for which the total assessedvaluation of the district is reduced as a result of a naturaldisaster for which the county or counties containing the districtwere designated a disaster area, the reduction of the totaloperating levy for school purposes pursuant to this section may,at the district's discretion, be calculated either on thedistrict's current assessed valuation or upon the district'sassessed valuation for the year preceding the natural disaster,until the fifth year following the designation as a disaster areaor until the district's assessed valuation equals or exceeds thedistrict's assessed valuation for the year preceding thedisaster, whichever first occurs. In the event that in theimmediately preceding year the school district actually receivedmore or less sales tax revenue than estimated, the school boardshall adjust its operating levy for the current year to reflectsuch increase or decrease. Adjustments in the tax rate of aschool district pursuant to the provisions of this section shallin no way affect the eligibility of claimants for benefits, orthe amount of claimants' benefits, under the provisions ofsections 135.010 to 135.035, RSMo. Such claimants shall, if theyare otherwise qualified, receive the benefits to which they wereor would have been entitled in the year prior to March 3, 1983.There shall be transferred from the school district trust fund tothe general revenue fund an amount equal to the difference in theamount paid or credited or which would have been paid or creditedto individuals qualifying under sections 135.010 to 135.035,RSMo, in the year prior to March 3, 1983, and the amount paid orcredited under the provisions of such sections each yearthereafter. The director of revenue shall certify the amountpayable from the school district trust fund to the generalrevenue fund to the state treasurer, the commissioner ofadministration and the state board of education on or before thefirst day of each month. Any school district required to reduceits total operating levy under the provisions of this sectionshall not become ineligible for state aid under the provisions ofsection 163.021, RSMo, because of such required reduction. Inthe event a district fails to reduce its operating levy incompliance with this section, an amount equivalent to the amountby which the district fails to reduce its levy shall be deductedfrom the district's apportionment of state aid under theprovisions of section 163.031, RSMo, for the following year.
2. In a year of general reassessment, as defined by section137.073, RSMo, or assessment maintenance as defined by section137.115, RSMo, in which a school district in reliance upon theinformation then available to it relating to the total assessedvaluation of such school district revises its property tax levypursuant to section 137.073 or 137.115, RSMo, and it issubsequently determined by decisions of the state tax commissionor a court pursuant to sections 138.430 to 138.433, RSMo, or dueto clerical errors or corrections in the calculation orrecordation of assessed valuations that the assessed valuation ofsuch school district has been changed, and but for such changethe school district would have adopted a different levy on thedate of its original action, then the school district may adjustits levy to an amount to reflect such change in assessedvaluation, including, if necessary, a change in the levyreduction required by this section to the amount it would havelevied had the correct assessed valuation been known to it on thedate of its original action, provided:
(1) The school district first levies the maximum levyallowed without a vote of the people by article X, section 11(b)of the constitution; and
(2) The school district first adopts the tax rate ceilingotherwise authorized by other laws of this state; and
(3) The levy adjustment or reduction may include a one-timecorrection to recoup lost revenues the school district wasentitled to receive during the prior year.
(1984) A district court order directing the St. Louis City Board of Education not to reduce its operating levy pursuant to this section, in order to help finance the court's desegregation order, was deficient for years beyond 1983-84 because the order was not accompanied by a factual finding by the district court that all other fiscal alternatives were unavailable or insufficient. The same standard would apply to any ordered increases in the tax levy. Liddell v. State of Missouri (8th Cir.), 731 F.2d 1294.
(1985) The rollback provision of this section may be enjoined if necessary to finance a school desegregation order. Jenkins v. State of Missouri, 639 F.Supp. 19 (W.D.Mo.).
Schools, certain districts, operating levy adjustment required when,effect--not to affect senior citizen tax relief benefit.
164.013. 1. When the revenue from the rate of one cent onthe dollar of the state sales is collected for distribution underthe provisions of section 163.087, RSMo, the school board of eachseven-director, including special districts, urban and metropolitanschool districts, after determining its budget for the schoolyear and the rate of levy needed to produce the required revenueas provided in section 164.011, and after making any otheradjustments to the levy that may be required by any other law,shall, unless at least a simple majority of district votersvoting thereon have approved a proposal to forego all or part ofa reduction in the total operating levy for school purposes asprovided for in this section, reduce the total operating levy forschool purposes in an amount sufficient to decrease the revenueit would have received therefrom by an amount equal to fiftypercent of the previous fiscal year's sales tax receiptsexcluding the sales tax revenue estimated to be received by thedistrict attributable to pupils residing on federal lands andexcluding the amount of sales tax revenue estimated to benecessary to offset the loss of property tax revenue to theschool district under the provisions of section 50.338, RSMo,except that the provision of this section shall not require aschool board to reduce its total operating levy for schoolpurposes below an amount which is equal to the highest amountspecified in subsection 2 of section 163.021, RSMo, as aneligibility requirement for state aid or increased state aidpursuant to section 163.031, RSMo. Loss of revenue, due to adecrease in the assessed valuation of real property locatedwithin the school district as a result of general reassessment,and from state-assessed railroad and utility distributableproperty based upon the previous fiscal year's receipts shall beconsidered in lowering the rate of levy to comply with thissection in the year of general reassessment and in eachsubsequent year. For any district for which the total assessedvaluation of the district is reduced as a result of a naturaldisaster for which the county or counties containing the districtwere designated a disaster area, the reduction of the totaloperating levy for school purposes pursuant to this section may,at the district's discretion, be calculated either on thedistrict's current assessed valuation or upon the district'sassessed valuation for the year preceding the natural disaster,until the fifth year following the designation as a disaster areaor until the district's assessed valuation equals or exceeds thedistrict's assessed valuation for the year preceding thedisaster, whichever first occurs. In the event that in theimmediately preceding year the school district actually receivedmore or less sales tax revenue than estimated, the school boardshall adjust its operating levy for the current year to reflectsuch increase or decrease. Adjustments in the tax rate of aschool district pursuant to the provisions of this section shallin no way affect the eligibility of claimants for benefits, orthe amount of claimants' benefits, under the provisions ofsections 135.010 to 135.035, RSMo. Such claimants shall, if theyare otherwise qualified, receive the benefits to which they wereor would have been entitled in the year prior to March 3, 1983.There shall be transferred from the school district trust fund tothe general revenue fund an amount equal to the difference in theamount paid or credited or which would have been paid or creditedto individuals qualifying under sections 135.010 to 135.035,RSMo, in the year prior to March 3, 1983, and the amount paid orcredited under the provisions of such sections each yearthereafter. The director of revenue shall certify the amountpayable from the school district trust fund to the generalrevenue fund to the state treasurer, the commissioner ofadministration and the state board of education on or before thefirst day of each month. Any school district required to reduceits total operating levy under the provisions of this sectionshall not become ineligible for state aid under the provisions ofsection 163.021, RSMo, because of such required reduction. Inthe event a district fails to reduce its operating levy incompliance with this section, an amount equivalent to the amountby which the district fails to reduce its levy shall be deductedfrom the district's apportionment of state aid under theprovisions of section 163.031, RSMo, for the following year.
2. In a year of general reassessment, as defined by section137.073, RSMo, or assessment maintenance as defined by section137.115, RSMo, in which a school district in reliance upon theinformation then available to it relating to the total assessedvaluation of such school district revises its property tax levypursuant to section 137.073 or 137.115, RSMo, and it issubsequently determined by decisions of the state tax commissionor a court pursuant to sections 138.430 to 138.433, RSMo, or dueto clerical errors or corrections in the calculation orrecordation of assessed valuations that the assessed valuation ofsuch school district has been changed, and but for such changethe school district would have adopted a different levy on thedate of its original action, then the school district may adjustits levy to an amount to reflect such change in assessedvaluation, including, if necessary, a change in the levyreduction required by this section to the amount it would havelevied had the correct assessed valuation been known to it on thedate of its original action, provided:
(1) The school district first levies the maximum levyallowed without a vote of the people by article X, section 11(b)of the constitution; and
(2) The school district first adopts the tax rate ceilingotherwise authorized by other laws of this state; and
(3) The levy adjustment or reduction may include a one-timecorrection to recoup lost revenues the school district wasentitled to receive during the prior year.
(1984) A district court order directing the St. Louis City Board of Education not to reduce its operating levy pursuant to this section, in order to help finance the court's desegregation order, was deficient for years beyond 1983-84 because the order was not accompanied by a factual finding by the district court that all other fiscal alternatives were unavailable or insufficient. The same standard would apply to any ordered increases in the tax levy. Liddell v. State of Missouri (8th Cir.), 731 F.2d 1294.
(1985) The rollback provision of this section may be enjoined if necessary to finance a school desegregation order. Jenkins v. State of Missouri, 639 F.Supp. 19 (W.D.Mo.).
