164.011. Annual estimate of required funds, tax rates required, criteria for exceptions — estimates, where sent — department duties. — 1. The school board of each district annually shall prepare an estimate of the amount of money to be raised by taxation for the ensuing school year, the rate required to produce the amount, and the rate necessary to sustain the school or schools of the district for the ensuing school year, to meet principal and interest payments on the bonded debt of the district and to provide the funds to meet other legitimate district purposes. In preparing the estimate, the board shall have sole authority in determining what part of the total authorized rate shall be used to provide revenue for each of the funds as authorized by section 165.011. Prior to setting tax rates for the teachers' and incidental funds, the school board of each school district annually shall set the tax rate for the capital projects fund as necessary to meet the expenditures of the capital projects fund after all transfers allowed pursuant to subsection 4 of section 165.011. Furthermore the tax rate set in the capital projects fund shall not require the reduction of the equalized combined tax rates for the teachers' and incidental funds to be less than the greater of the minimum operating levy for the current year for school purposes established under subsection 2 of section 163.021.
2. The school board of each district shall forward the estimate to the county clerk on or before September first. In school districts divided by county lines, the estimate shall be forwarded to the proper officer of each county in which any part of the district lies.
3. When revising its tax rate each year, the aggregate increase in the valuation of property assessed by the state tax commission for the current year over that of the previous year shall be considered new construction and improvement.
4. The department of elementary and secondary education and any other government agency involved in the tax rate process shall update the necessary forms, reports, and documents in order to implement the provisions of this section.
Notes of Decisions
Cited in
14
cases, 1971–2005 · leading case:
Lane v. Lensmeyer, 158 S.W.3d 218 (Mo. 2005).
Lane v. Lensmeyer, 158 S.W.3d 218 (Mo. 2005).
· cites it 7× “Is section 67.110.2 applicable to School District? School District argues that section 67.”
Ederer v. Dalton, 618 S.W.2d 644 (Mo. 1981).
· cites it 8× “The school board appeals from an adverse ruling in its declaratory judgment action against the county clerk and the intervenor taxpayers to declare the clerk’s duty to extend the tax books based on a second estimate filed after the date provided in § 164.011, RSMo 1978. The…”
Sw. Bell Tel. Co. Inc. v. Mahn, 766 S.W.2d 443 (Mo. 1989).
· cites it 4× “Section 164.011, RSMo.1986 ... Following the [tax rate] hearing and before July 15th, the board of education fixesits ad valorem property tax rates for the fiscal year and so notifies the county clerk: the district, however, may amend the filing on or before September 1st.”
Asarco, Inc. v. McHenry, 679 S.W.2d 863 (Mo. 1984).
· cites it 4× “The estimate of required funds for the 1979-81 school year was certified to the county clerks prior to the July 15 deadline, § 164.011, RSMo 1978. A proposed levy of $3.”
Salisbury R-IV Sch. Dist. v. Westran R-I Sch. Dist., 686 S.W.2d 491 (Mo. Ct. App. 1984).
· cites it 3× “istrict within whose territory the lands actually lie, where no levy has been made or taxes collected for its uses and purposes, and where both districts obtained exactly the amount of moneys for which their budget called, and neither district obtained or had the use of money…”
Louis-Sw. Ry. Co. v. Cooper, 496 S.W.2d 836 (Mo. 1973).
· cites it 3× “On the basis of such valuation, each of the ten school districts in Stoddard County, in compliance with § 164.011, RSMo 1969, filed estimates of its financial requirements for the year beginning July 1, 1969, and of the tax levy to produce the required revenue.”
State ex rel. Mantle v. McCuskey, 548 S.W.2d 580 (Mo. Ct. App. 1977).
· cites it 5× “The basic thrust of Relators’ petition for writ of mandamus is that on July 15, 1975, according to § 164.011 RSMo Supp.1975, 1 Respondents adopted an operating budget for the ensuing year prepared from estimates of tax revenues to be received based upon the assessed valuation of…”
Sw. Bell Tel. Co. v. Mitchell, 631 S.W.2d 31 (Mo. 1982).
· cites it 5× “And using the taxes previously estimated to be produced with the October 29th final assessed valuation of all taxable property, this Court finds that the $1.46 revised levy of Jackson County complied with § 137.”
Enright v. Kansas City, 536 S.W.2d 17 (Mo. 1976).
“X, § 11(b) and 11(c); §§ 164.011 and 164.021, RSMo Supp.1973) and state revenue (Mo.”
State ex rel. Sch. Dist. No. 15, Pleasant Valley, Jackson Cnty. v. Conley, 470 S.W.2d 170 (Mo. Ct. App. 1971).
· cites it 3× “The parties herein concede that Pleasant Valley has complied with the requirements of Section 164.011, RSMo 1969, V.A.M.S., in preparing the estimate of the amount of money to be raised for the ensuing year, determining Jhe tax rate required to produce such amount and forwarding…”
Missouri Pac. R.R. Co. v. Campbell, 502 S.W.2d 354 (Mo. 1973).
“See § 164.011. Plaintiffs contend that since the subsequent valuation showed an increase of more than 10 percent, the districts should have lowered the levies, in accordance with § 137.”
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