Missouri Revised Statutes

Mo. Rev. Stat. § 162.740 (2026)

District of residence to pay toward cost, when

✓ current as of May 2026
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  162.740.  District of residence to pay toward cost, when — amount, how calculated. — The district of residence of each child attending a Missouri school for the severely disabled or an educational program for a full-time patient or resident at a facility operated by the department of mental health, except school districts which are a part of a special district and except special school districts, shall pay toward the cost of the education of the child an amount equal to the average sum produced per child by the local tax effort of the district.  The district of residence shall be notified each year, not later than December fifteenth, of the names and addresses of pupils enrolled in such schools.  In the case of a special district, said special district shall be responsible for an amount per child not to exceed the average sum produced per child by the local tax efforts of the component districts.  The district of residence of the child's parents or guardians shall be the district responsible for local tax contributions required by this section.

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(L. 1973 H.B. 474 § 16, A.L. 1980 H.B. 1724, A.L. 2005 S.B. 287, A.L. 2008 H.B. 1807)

Notes of Decisions
Cited in 2 cases, 1984–2004 · leading case: St. Louis Developmental Disabilities Treatment Ctr. Parents Ass'n v. Mallory, 591 F. Supp. 1416 (W.D. Mo. 1984).
St. Louis Developmental Disabilities Treatment Ctr. Parents Ass'n v. Mallory, 591 F. Supp. 1416 (W.D. Mo. 1984). · cites it 4× “See Mo.Rev.Stat. § 162.740. The other source is the money the participating districts, those districts sending their severely handicapped children to the local program, have agreed to pay for the educational services.”
Missouri Dep't of Elementary & Secondary Educ. v. Springfield R-12 Sch. Dist., 358 F.3d 992 (8th Cir. 2004). “725; (4) Pursuant to Mo.Rev.Stat. § 162.740, the financial responsibility of a local school district for educating a “severely handicapped child” is limited to the amount of its local tax effort; (5) DESE is responsible for the cost and expenses of Katherine’s placement at…”
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