164.021. 1. Whenever it becomes necessary, in the judgmentof the school board of any school district in the state, toincrease the tax rate beyond the rate authorized by theconstitution for district purposes without voter approval plusthe last tax rate approved by the voters for school purposes, orwhen voters of the district equal in number to ten percent ormore of the number of votes cast for the member of the schoolboard receiving the greatest number of votes cast at the lastschool election in the district wherein board members wereelected, petition the board, in writing, for an increase in thetax rate, the board shall determine the rate of taxationnecessary to be levied in excess of the existing rate and submitthe proposition as to whether the rate of taxation shall beincreased by the board to the voters of the district. Theproposal may be submitted at an election.
2. If the necessary majority of the voters voting thereon,as required by article X, section 11(c), of the constitution,favor the proposed increase, the result of vote, including therate of taxation so voted, shall be certified by the clerk of thedistrict to the clerk of the commission of the proper county orcounties, who, on receipt thereof, shall assess the amount socertified, effective as of September twentieth next following,against all taxable property of the school district as providedby law. In metropolitan districts the certification shall bemade by the secretary of the board as required by law.
(1989) Tax rate approved by voters on October 7 does not relate back and become rate required to be fixed as of September 1. Southern Bell Telephone v. Mahn, 766 S.W.2d 443 (Mo. en banc).
164.021. 1. Whenever it becomes necessary, in the judgmentof the school board of any school district in the state, toincrease the tax rate beyond the rate authorized by theconstitution for district purposes without voter approval plusthe last tax rate approved by the voters for school purposes, orwhen voters of the district equal in number to ten percent ormore of the number of votes cast for the member of the schoolboard receiving the greatest number of votes cast at the lastschool election in the district wherein board members wereelected, petition the board, in writing, for an increase in thetax rate, the board shall determine the rate of taxationnecessary to be levied in excess of the existing rate and submitthe proposition as to whether the rate of taxation shall beincreased by the board to the voters of the district. Theproposal may be submitted at an election.
2. If the necessary majority of the voters voting thereon,as required by article X, section 11(c), of the constitution,favor the proposed increase, the result of vote, including therate of taxation so voted, shall be certified by the clerk of thedistrict to the clerk of the commission of the proper county orcounties, who, on receipt thereof, shall assess the amount socertified, effective as of September twentieth next following,against all taxable property of the school district as providedby law. In metropolitan districts the certification shall bemade by the secretary of the board as required by law.
(1989) Tax rate approved by voters on October 7 does not relate back and become rate required to be fixed as of September 1. Southern Bell Telephone v. Mahn, 766 S.W.2d 443 (Mo. en banc).
164.021. 1. Whenever it becomes necessary, in the judgmentof the school board of any school district in the state, toincrease the tax rate beyond the rate authorized by theconstitution for district purposes without voter approval plusthe last tax rate approved by the voters for school purposes, orwhen voters of the district equal in number to ten percent ormore of the number of votes cast for the member of the schoolboard receiving the greatest number of votes cast at the lastschool election in the district wherein board members wereelected, petition the board, in writing, for an increase in thetax rate, the board shall determine the rate of taxationnecessary to be levied in excess of the existing rate and submitthe proposition as to whether the rate of taxation shall beincreased by the board to the voters of the district. Theproposal may be submitted at an election.
2. If the necessary majority of the voters voting thereon,as required by article X, section 11(c), of the constitution,favor the proposed increase, the result of vote, including therate of taxation so voted, shall be certified by the clerk of thedistrict to the clerk of the commission of the proper county orcounties, who, on receipt thereof, shall assess the amount socertified, effective as of September twentieth next following,against all taxable property of the school district as providedby law. In metropolitan districts the certification shall bemade by the secretary of the board as required by law.
(1989) Tax rate approved by voters on October 7 does not relate back and become rate required to be fixed as of September 1. Southern Bell Telephone v. Mahn, 766 S.W.2d 443 (Mo. en banc).
