Missouri Statute | Act | Code |Cities, Towns And Villages| US Code - US Statute | Chapter 92 Taxation In St. Louis, Kansas City (and Certain Other Cities)

1. Any constitutional charter cities in this state which may now
have or hereafter acquire seven hundred thousand or more inhabitants may
levy upon all subjects and objects of taxation a rate for general
municipal purposes not to exceed the annual rate of one dollar on the one
hundred dollars assessed valuation; provided, that the city of St. Louis
may levy for county purposes, in addition to the municipal rate of
taxation above provided, a rate not exceeding the rate which would be
allowed for county purposes if said city of St. Louis were a county;
provided, however, that the rate of taxation for general municipal
purposes herein limited may be increased for not to exceed four years,
when the rate and purpose of the increase are submitted to a vote and
two-thirds of the voters voting thereon shall vote therefor, but such
increase so voted shall be limited to a maximum rate of taxation not to
exceed thirty cents on the one hundred dollars assessed valuation. The
legislative body of any of said cities may submit the question of an
increase of levy when, in the opinion of such legislative body, necessity
therefor arises, and such question shall be submitted by such legislative
body when petitioned therefor by the voters equaling in number one
percent or more of the voters of the city voting for mayor at the last
city election at which a mayor was elected.

2. The question shall be submitted in substantially the following form:

Shall there be a ....... cent increase in tax levy on one hundred dollars
valuation for general municipal purposes for ....... years?

3. If such increase in levy shall be voted, then such increased levy
shall be effective for the number of years designated, and no longer, but
said cities, through their legislative bodies, may submit any such
proposal for continuing such increase of levy at any time for like
periods not to exceed four years each. (L. 1945 p. 1296 § 1, A.L. 1978
H.B. 971)

1. Notwithstanding any other provision of law to the contrary,
the collector of revenue in the city of St. Louis, who now or hereafter
collects any fee to provide for, ensure or guarantee the repair of
lateral sewer lines connected to public sewer lines, may add such fee to
the general tax levy bills of property owners within the city. All
revenues received on such combined bill which are for the purpose of
providing for, ensuring or guaranteeing the repair of lateral sewer
lines, shall be separated from all other revenues so collected and
credited to the appropriate fund or account.

2. The collector of revenue in the city of St. Louis may collect such fee
in the same manner and to the same extent as he now or hereafter may
collect delinquent real estate taxes and tax bills. (L. 1992 H.B. 973 § 1)

Any such municipality is hereby authorized by ordinance to levy a
rate of taxation on all property subject to its taxing power for library,
hospital, public health, recreation grounds and museum purposes, and the
rate of taxation levied for such purposes shall be in addition to the
maximum rate of taxation levied for general municipal purposes, as
limited by the constitution or laws of this state. No tax levied for the
special purposes enumerated in this section shall exceed the following
annual rates:

(1) Library, in the manner and at the rate authorized under the
provisions of sections 182.140 to 182.301, RSMo;

(2) Hospital, ten cents on the hundred dollars assessed valuation;

(3) Public health, two cents on the hundred dollars assessed valuation;

(4) Recreation grounds other than zoological park, two cents on the
hundred dollars assessed valuation;

(5) Zoological park, in the manner and at the rate authorized under the
provisions of sections 90.640 and 90.650, RSMo;

(6) Art museum, in the manner and at the rate authorized by law. (L. 1945
p. 1296 § 2, A.L. 1983 H.B. 713 Revision)

1. All cities in this state which now have or which may hereafter
contain a population of not less than three hundred thousand and not more
than seven hundred thousand inhabitants, according to the last preceding
federal decennial census, framing and adopting charters for their own
government under the provisions of section 19, article VI of the
Constitution of Missouri, or which framed and adopted charters for their
own government under the provisions of section 16, article IX of the
Constitution of Missouri for 1875, as amended, may by city ordinance levy
and impose annually for municipal purposes upon the real and tangible
personal property located within their corporate limits a tax which shall
not exceed a maximum rate of one dollar on the hundred dollars assessed
valuation, except as herein provided.

2. Such annual rate of tax levy of one dollar on the hundred dollars
assessed valuation shall be limited, or may be increased, by such cities
by city ordinance, as follows:

(1) If the annual rate of tax levy for debt service, including principal
and interest payments on any bonded debt of such cities, equals or
exceeds fifty cents on the hundred dollars assessed valuation, then such
cities cannot by city ordinance levy and impose any tax for municipal
operating purposes at an annual tax rate in excess of said one dollar on
the hundred dollars assessed valuation; provided, however, that if the
annual rate of tax levy for municipal operating purposes is less than one
dollar on the hundred dollars assessed valuation, then such cities may by
city ordinance levy and impose an annual tax for capital improvements,
such as public works, public buildings and any other public improvements
in such cities, at a rate which may equal, but shall not exceed, the
difference between the annual rate of tax levy for municipal operating
purposes and one dollar on the hundred dollars assessed valuation.

(2) If the annual rate of tax levy for debt service, including principal
and interest payments on any bonded debt of such cities, is less than
fifty cents on the hundred dollars assessed valuation and the annual rate
of tax levy for municipal operating purposes is one dollar on the hundred
dollars assessed valuation, then such cities may by city ordinance levy
and impose additional taxes at an annual rate not to exceed such tax rate
as shall represent the difference between the one dollar on the hundred
dollars assessed valuation imposed for municipal operating purposes, plus
the rate required for such debt service, and an annual tax rate not to
exceed one dollar and fifty cents on the hundred dollars assessed
valuation; provided, however, that any such additional tax levy shall be
imposed solely for capital improvements or operating expenses for any one
or all of the following purposes, namely, hospital, public health,
recreation grounds and museum.

(3) If the annual rate of tax levy for debt service, including principal
and interest payments on any bonded debt of such cities, is less than
fifty cents on the hundred dollars assessed valuation, and the annual
rate of tax levy for municipal operating purposes is less than one dollar
on the hundred dollars assessed valuation, then such cities may by city
ordinance, in addition to any tax levy for the specific purposes
described in subdivision (2) of this section, namely, hospital, public
health, recreation grounds and museum, also levy and impose taxes at an
annual rate not to exceed such tax rate as shall represent the difference
between the annual tax rate for municipal operating purposes and one
dollar on the hundred dollars assessed valuation, for any capital
improvements such as public works, public buildings or public
improvements of any kind in such cities, but such total annual tax rate
shall not exceed one dollar and fifty cents on the hundred dollars
assessed valuation. (RSMo 1939 § 7686, A.L. 1945 p. 1293)

Prior revision: 1929 § 7538

1. Such cities may, in the alternative to imposing the levies for
debt service and for capital improvements and operating expenses for
hospital, public health, recreation grounds and museum purposes as
provided for in section 92.030, elect by ordinance to levy and impose an
annual tax for debt service and an annual tax for capital improvements
and operating expenses for hospital, public health, recreation grounds
and museum purposes such as are referred to* in subdivisions (1), (2) and
(3) of subsection 2 of section 92.030, which tax levies shall be
independent of the other tax levies provided for in section 92.030.

2. In the event such cities make such election, the limits on individual
and total annual tax levy rate referred to in subdivisions (1), (2) and
(3) of subsection 2 of section 92.030 for debt service and for capital
improvements and operating expenses for hospital, public health,
recreation grounds and museum purposes shall not apply. The tax levy rate
for capital improvements and operating expenses for hospital, public
health, recreation grounds and museum purposes may be increased from its
current rate to a rate not to exceed one dollar per hundred dollars
assessed valuation by submission to and approval by a vote of the people.
(L. 1986 H.B. 1571, A.L. 1999 S.B. 348, A.L. 2000 H.B. 1238)

*Word "to" does not appear in original rolls.

1. Any city having a charter form of government and a population
of at least three hundred thousand, but less than six hundred and fifty
thousand and located wholly or partially within a county of the first
class having a charter form of government, in addition to the levy and
imposition of taxes authorized by section 92.030, may, except as
otherwise provided in this section, by ordinance, levy or impose a tax
not to exceed the rate of ten cents on each one hundred dollars of
assessed valuation of real and tangible personal property located within
the city. The proceeds of the tax representing a rate of at least three
cents on each one hundred dollars of assessed valuation to be used for
the operation, improvement or construction expansion of museum facilities
in existence on August 13, 1978, and the remaining proceeds of the tax to
be used exclusively for the construction, operation, improvement, or
expansion of additional facilities for such museum and no other. The word
"museum" as used in this section, shall not be construed to mean or
include an art gallery. General admission to the museum's facility in
existence prior to August 13, 1978, shall be free and open to the
residents of such city. Before the city shall impose any tax under this
section at a rate which exceeds two cents on each one hundred dollars of
assessed valuation, the governing body of the city shall submit the
proposed tax rate increase to the voters of the city for approval or
rejection at an election.

2. The question shall be submitted in substantially the following form:

Shall there be an increased tax levy of ....... cents on the hundred
dollars assessed valuation for museum purposes?

3. If a majority of the votes cast upon the proposal are in favor of the
levy increase, the governing body of the city may, by ordinance, impose
the additional tax. If a majority of the votes cast upon the proposal are
against the levy increase, the governing body of the city shall not
impose the increase. Nothing in this section shall prohibit a rejected
proposal from being resubmitted to a vote of the voters. (L. 1967 p. 170
§ 1, A.L. 1977 S.B. 73, A.L. 1978 H.B. 971, A.L. 1991 S.B. 344)

The director and a majority of the officers of the board of
governors of any museum in any city authorized to levy a tax under
section 92.035 shall be residents of the state of Missouri and taxpayers
of such city. (L. 1977 S.B. 73 § 2)

For the purpose of state, county, and municipal taxes,
merchandise held by merchants and the raw material, merchandise, finished
products, tools, machinery and appliances used or kept on hand by
manufacturers shall constitute a class separate and distinct by itself.
All cities in this state having a population of over three hundred
thousand inhabitants are authorized to levy for local purposes a less ad
valorem rate of taxation than that levied by them on real estate or other
property for the same purpose, and such reductions may from time to time
be arranged to apply on both or either the tax rate for payments of valid
indebtedness or the tax rate for city purposes. All such cities, for city
and local purposes, are hereby authorized to license, tax and regulate
the occupation of merchants and manufacturers, and may graduate the
amount of annual license imposed upon a merchant or manufacturer in
proportion to the sales made by such merchant or manufacturer during the
year next preceding any fixed date; provided, however, that no such
license, tax, or regulation shall apply to grain and other agricultural
crops in an unmanufactured condition, as defined in section 137.010,
RSMo, which are subject to assessment, valuation, and taxation under
subsection 3 of section 137.115, RSMo. (RSMo 1939 §§ 7743, 7744, 10942,
A.L. 1945 p. 1799 § 6, A.L. 1981 S.B. 13)

Prior revisions: 1929 §§ 7595, 7596, 9748; 1919 §§ 9005, 9006, 12758;
1909 §§ 9856, 9857, 11340

Effective 1-1-82

CROSS REFERENCES: Farmer selling own produce, exempt from license tax,
RSMo 71.630, 150.030 Merchants and manufacturers tax, assessment
equalization and collection in St. Louis City, RSMo 150.090, 150.350

(1954) License tax in fourth class city on merchants fixed on the basis
of the aggregate amount of all sales made during preceding fiscal year
held valid as against contention grant of such power to cities governed
by section 92.040 deprived other cities of power to levy such tax. City
of Flordell Hills v. Hardekopf (A.), 271 S.W.2d 256.

For the purpose of state, county, local and municipal taxes,
merchandise held by merchants and the raw material, merchandise, finished
products, tools, machinery, and appliances used or kept on hand by
manufacturers shall constitute a class separate and distinct by itself.
(L. 1967 p. 170 § 1)

Any constitutional charter city in this state which now has or
may hereafter acquire a population in excess of six hundred fifty
thousand inhabitants is authorized to levy for local purposes on the
class of property enumerated in section 92.041 hereof an ad valorem rate
of taxation less than that levied by such city on real estate or other
property for the same purposes, and said reductions may from time to time
be arranged to apply on both or either the tax rate for payments of valid
indebtedness or the tax rate for city purposes. (L. 1967 p. 170 § 2)

1. Any constitutional charter city in this state which now has or
may hereafter acquire a population in excess of three hundred fifty
thousand inhabitants, according to the last federal decennial census, is
hereby authorized, for city and local purposes, to license, tax, and
regulate the occupation of merchants, manufacturers, and all businesses,
avocations, pursuits, and callings that are not exempt from the payment
of licenses by law and may, by ordinance, base such licenses on gross
receipts, gross profits or net profits, per capita, flat fee, graduated
scale based on gross or net receipts or sales, or any other method or
measurement of tax or any combination thereof derived or allocable to the
carrying on or conducting of any business, avocation, pursuits or
callings or activities carried on in such cities.

2. The local legislative body may grant by ordinance to its administering
tax official the power to adopt regulations and rules relating to any
matters pertaining to the administration and enforcement of any
ordinances enacted in accordance with the authority heretofore given.
Copies of such regulations and rules shall be kept in the office of such
tax official designated in such ordinance and shall be open to inspection
by the public. Said regulations or rules may be changed or amended from
time to time. (L. 1967 p. 170 §§ 3, 4, A.L. 1992 H.B. 1228)

1. All laws inconsistent with or repugnant to the foregoing shall
be deemed to have been repealed to the extent of such inconsistency or
repugnancy. The provisions of this statute shall in no way be construed
to prohibit any city which has a population in excess of seven hundred
thousand inhabitants from assessing, levying and collecting a tax
pursuant to the provisions of sections 92.110 through 92.200.

2. For the purposes of sections 92.041 to 92.047, chapters 311 and 312,
RSMo 1959, as amended, or any section thereof, as amended, shall not be
construed to be inconsistent with or repugnant to the provisions of
sections 92.041 to 92.047, and shall not be deemed to have been repealed
by sections 92.041 to 92.047, but shall continue in full force and
effect. For the purpose of sections 92.041 to 92.047, no such city
included within the scope of sections 92.041 to 92.047 shall charge or
exact an occupational license tax on manufacturers, wholesalers, or
retailers of alcoholic beverages or nonintoxicating beer in excess of
that permitted by chapters 311 and 312, RSMo for cities. (L. 1967 p. 170
§ 5)

Back tax books in cities of seven hundred thousand inhabitants or
more shall be made at the time and in the manner provided by sections
140.050 and 140.060, RSMo. The back tax book when completed shall be
delivered by the register to the comptroller, who shall deliver the same
to the collector of such city, taking triplicate receipts therefor, one
to be filed in his office, one with the director of revenue, and one with
the auditor of such city. (RSMo 1939 §§ 7737, 7738, A. 1949 H.B. 2040)

Prior revisions: 1929 §§ 7589, 7590; 1919 §§ 8999, 9000; 1909 §§ 9850,
9851

CROSS REFERENCE: Delinquent tax list, uncollected bills to be returned in
St. Louis, RSMo 140.050

All taxes, interest and register's fees contained in the back tax
books described in section 92.050 shall be computed, charged and
collected in the same manner as is now or as may be hereafter from time
to time provided by law. (RSMo 1939 § 7739)

Prior revisions: 1929 § 7591; 1919 § 9001; 1909 § 9852

CROSS REFERENCES: Collection of back taxes, Chaps. 140, 141, RSMo Special
tax bills, notice of suit to enforce payment, RSMo 88.923

Any failure to make or complete the back tax books within the
time required by sections 92.050 and 92.060, or any informality in making
said back tax books, shall in no way affect the validity of the same.
(RSMo 1939 § 7740)

Prior revisions: 1929 § 7592; 1919 § 9002; 1909 § 9853

1. The director of revenue shall collect any tax imposed on gross
receipts by ordinance of any city not within a county if there is an
agreement in existence between such city and the director of revenue
which contains substantially the following provisions:

(1) That all taxes collected on behalf of the city, less one percent for
the cost of collection, shall be collected and treated in the same manner
as taxes collected under section 94.550, RSMo, and money so collected
shall be distributed to the treasurer of the city as provided in
subsection 1 of section 94.550, RSMo;

(2) That the director of revenue, and any of his deputies, assistants and
employees who shall have any duties or responsibilities in connection
with the collection, deposit, transfer, transmittal, disbursement,
safekeeping, accounting, or recording of any funds which come into the
hands of the director of revenue pursuant to the imposition of a tax on
gross receipts by ordinance of such city shall meet the bonding
requirements established in subsection 4 of section 94.550, RSMo;

(3) That the director of revenue shall notify the city of all delinquent
taxpayers who have either failed or refused to file or remit the tax
imposed on gross receipts by the ordinance of the city, and of the
assignment of any other claims arising against him pursuant to such
agreement;

(4) That the city agrees to hold the state of Missouri and the director
of revenue harmless for any loss, cost or expenses due to or arising from
any payments of refunds, assessed damages of any courts or any action
arising directly or indirectly under such agreement, and that all claims
against the state of Missouri or the director of revenue, or both, shall
be offset and withheld from future tax revenue distributions to the city
due under the ordinance of the city or section 94.550, RSMo.

2. It shall be the duty of every person who sells or furnishes tangible
personal property or who renders services subject to the provisions of
sections 144.010 to 144.510, RSMo, to collect, file, and remit all taxes
due on gross receipts pursuant to applicable ordinances of any city not
within a county to the director of revenue as provided in sections
144.080 and 144.090, RSMo.

3. All applicable provisions contained in sections 144.010 to 144.510,
RSMo, and section 32.057, RSMo, shall apply to the collection of any tax
imposed on gross receipts by ordinance of any city not within a county;
except that, the taxes so imposed on the purchase and sale of motor
vehicles shall be collected pursuant to section 94.560, RSMo. The
interest provisions of section 144.170, RSMo, relating to delinquent
sales taxes shall apply to delinquent taxes due as a result of the
imposition of the tax on gross receipts by ordinance of any city not
within a county.

4. The claim for refund provisions of section 144.190, RSMo, shall apply
to all claims for refunds of taxes paid pursuant to any tax imposed on
gross receipts by ordinance of any city not within a county. (L. 1985
H.B. 842 § 1)

Effective 5-7-85

Sections 92.074 to 92.095 shall be known as the "Municipal
Telecommunications Business License Tax Simplification Act". (L. 2005
H.B. 209)

As used in sections 92.074 to 92.095, unless the context clearly
requires otherwise, the following terms mean:

(1) "Business license tax", any tax, including any fee, charge, or
assessment in the nature of a tax, assessed by a municipality on a
telecommunications company for the privilege of doing business within the
borders of such municipality, and specifically includes any tax assessed
on a telecommunications company by a municipality under section 66.300,
RSMo, and section 80.090, RSMo, section 92.073, section 94.110, 94.270,
or 94.360, RSMo, or under authority granted in its charter, as well as an
occupation license tax, gross receipts tax, franchise tax, or similar
tax, but shall not include:

(a) Any state or municipal sales tax imposed under sections 144.010 to
144.525, RSMo; or

(b) Any municipal right-of-way usage fee imposed under the authority of a
municipality's police powers under Section 253(c) of the Federal
Telecommunications Act of 1996, or under sections 67.1830 to 67.1846,
RSMo; or

(c) Any tax or fee levied for emergency services under section 190.292,
190.305, 190.325, 190.335, or 190.430, RSMo, or any tax authorized by the
general assembly after August 28, 2005, for emergency services;

(d) Any flat tax duly imposed on or before August 28, 2005;

(2) "Director", the director of the department of revenue;

(3) "Municipal", of or relating to a municipality;

(4) "Municipality", any city, county, town, or village in Missouri
entitled by authority of section 66.300, RSMo, section 80.090, RSMo,
section 92.073, section 94.110, 94.270, or 94.360, RSMo, or under
authority granted in its charter to assess a business license tax on
telecommunications companies;

(5) "Telecommunications company", any company doing business in this
state that provides telecommunications service;

(6) "Telecommunications service", the same meaning as such term is
defined in section 144.010, RSMo. The term telephone company, as used in
sections 94.110, 94.270, and 94.360, RSMo, shall have the same meaning as
telecommunications company as defined in this section. (L. 2005 H.B. 209)

Notwithstanding any provisions of this chapter or chapter 66, 80,
or 94, RSMo, or the provisions of any municipal charter, after August 28,
2005, no municipality may impose any business license tax, tower tax, or
antennae tax on a telecommunications company except as specified in
sections 92.074 to 92.095. (L. 2005 H.B. 209)

1. On or after July 1, 2006, if any city, county, village, or
town has imposed a business license tax on a telecommunications company,
as authorized in this chapter, or chapter 66, 80, or 94, RSMo, or under
the authority granted in its charter, the terms used in such ordinance
shall be construed, for the purposes of sections 92.074 to 92.095, to
have the meanings set forth in this section, regardless of any contrary
definition in the ordinance:

(1) "Gross receipts" means all receipts from the retail sale of
telecommunications service taxable under section 144.020, RSMo, and from
any retail customer now or hereafter exempt from the state sales tax;

(2) "Telephone service", "telecommunications service",
"telecommunications", "local exchange service", "local exchange telephone
transmission service", "exchange telephone service" or similar terms
means telecommunications service as defined in section 92.077.

2. Nothing in this section shall have the effect of repealing any
existing ordinance imposing a business license tax on a
telecommunications company; provided that a city with an ordinance in
effect prior to August 28, 2005, complies with the provisions of section
92.086.

3. Any business license tax imposed on a telecommunications company after
July 1, 2006, shall be imposed on the retail sale of telecommunications
service. (L. 2005 H.B. 209)

1. On or before January 1, 2006, the director shall publish a
list of the municipalities which have, prior to August 28, 2005, enacted
ordinances imposing a business license tax on a telecommunications
company. The list shall contain:

(1) The name of the municipality imposing the tax;

(2) The name of the tax as denoted by the municipality;

(3) The citation to the municipal code provisions imposing the tax; and

(4) The percentage of gross receipts.

The director shall not be required to include any figures for the
percentage of gross receipts if the municipality in question at the time
of August 28, 2005, had an ordinance which imposed a flat fee instead of
a fee based on gross receipts as its business license tax. In compiling
the list, the director shall collect information from telecommunications
companies, municipalities, municipal codes, and other reliable sources.

2. (1) On or before February 1, 2006, all telecommunications companies in
Missouri shall provide the director and the state auditor with the amount
of municipal business license tax which they paid each Missouri
municipality identified by the director in accordance with subsection 1
of this section for the previous four quarters. On or before February 1,
2006, all telecommunications companies in Missouri shall provide the
director and the state auditor with an itemized list establishing their
gross receipts for the previous four quarters for each category of gross
receipts in each municipality identified by the director in accordance
with subsection 1 of this section upon which a sales tax is paid.

(2) On or before February 1, 2006, each municipality shall provide the
director and state auditor with the total amount of tax revenue collected
for the previous fiscal year of taxable gross receipts from
telecommunications companies. Any inconsistency or dispute arising from
the information provided by the municipalities and telecommunications
companies shall be resolved through an audit performed by the state
auditor.

3. Beginning on July 1, 2006, the director shall henceforth collect,
administer, and distribute telecommunications business license tax
revenues in accordance with the provisions of sections 92.074 to 92.095.

4. Notwithstanding the provisions of any municipal business license tax
ordinance, effective July 1, 2006, all business license taxes shall be
based solely and exclusively on those gross receipts of
telecommunications companies for the retail sale of telecommunications
services which are subject to taxation under sections 144.010 and
144.020, RSMo. Any provisions in any municipal taxing ordinances which
provide different definitions, rules, or provisions are expressly
preempted and are null and void.

5. The director is authorized to promulgate regulations to establish the
appropriate procedures for collecting, administering, and distributing
such taxes. A telecommunications company shall file a quarterly return
with the director with an attached schedule setting forth the total
amount of taxable gross receipts for the quarter and the amount of
business license tax due to each municipality. The director shall
distribute the appropriate amounts, as set forth in this section, to the
municipalities. In exchange for its collection, administration, and
distribution functions, the department of revenue shall retain a
collection fee of up to one percent (not to exceed the actual costs
incurred) on all funds collected and distributed and shall be allowed to
collect the interest off such funds during the time between collection
and distribution. In no event shall the director fail to distribute the
collected funds to a municipality more than thirty days after the
collection of the funds.

6. It is the intent of the general assembly that sections 92.074 to
92.095 comply with article X, section 22 of the Missouri Constitution, so
that the application of sections 92.074 to 92.095 shall have a revenue-
neutral effect. Because business license taxes shall now be based on the
gross receipts subject to the sales tax, it is anticipated that the base
of the existing business license taxes in most cases shall be broadened,
so in order to comply with article X, section 22 of the Missouri
Constitution, the municipality shall adjust the gross receipts percentage
rate identified by the director in accordance with subsection 2 of this
section so that the amount collectible, in total from all
telecommunications companies, excluding the collection fee authorized in
subsection 5 as defined herein, before and immediately after enactment
remains the same in each municipality. If the determination is made by a
municipality that in order to comply with article X, section 22 of the
Missouri Constitution the gross receipts percentage rate must be
increased, such increase shall be passed by a majority vote of the
qualified voters voting in that municipality. The existing tax base shall
be an amount equal to the total amount of telecommunications business
license taxes collected by a municipality for fiscal year 2005, increased
by fifty percent of the difference between such amount and the business
license tax receipts that would have been yielded by applying the gross
receipts percentage rate identified in accordance with subsection 1 of
this section to the total gross receipts for all wireless
telecommunications services provided by telecommunications companies as
identified in 47 U.S.C. Section 332(D)(1) and 47 C.F.R. Parts 22 or 24 in
such fiscal year attributable to the municipality. Based upon the rate
information received from the director under this section, each
municipality shall, no later than April 1, 2006, promulgate and publish
the revenue-neutral rates to be applied in each municipality. Such tax
rates shall be the applicable business license tax rate for bills
rendered on or after July 1, 2006. Any percentages in any ordinance that
are contrary to that established by the municipality herein are null and
void. If any municipal business license tax ordinance as of January 1,
2005, had a provision stating that the tax only applied to business
customers, the new calculated rate under this section also shall be
determined based only on business customers and shall apply only to
business customers.

7. On or before April 1, 2007, the director, in consultation with the
state auditor and municipalities, shall examine revenues collected and
forecast whether a shortfall or excess in municipal revenues for each
municipality is likely to occur for the fiscal year ending June 30, 2007,
due to data reporting errors or other errors in the calculation of the
revenue-neutral tax rate. Section 32.057, RSMo, shall not restrict the
disclosure of information to perform such consultation. If a shortfall or
excess is expected, the director, after review and comment from
municipalities and telecommunications companies, shall promulgate and
publish an adjustment in the rate in such municipalities. Such tax rate
adjustment, if necessary, shall apply to bills issued after July 1, 2007.

8. The director shall be notified in writing within thirty days of any
change in the municipal business license tax rate adopted by a
municipality. The director shall promulgate such rate changes, but such
rate changes may only take effect on the first day of a calendar quarter
and only after a minimum of ninety days notice from the director to a
telecommunications company. Any subsequent increase in the business
license tax rate passed through an ordinance by a municipality which is
above that rate as established by the municipality under subsection 6 of
this section shall be passed by a majority vote of the qualified voters
voting in that municipality. No municipal tax rate shall exceed the cap
provided in subsection 9 of this section.

9. Notwithstanding the provisions of subsections 3 to 8 of this section
or any other provision of law to the contrary, for any municipality not
subject to the provisions of subsection 10 of this section, the maximum
rate of taxation on gross receipts shall not exceed five percent for
bills rendered on or after July 1, 2006, except if the business license
tax rate for any municipality, as calculated in subsection 6 of this
section, or if necessary, subsection 7 of this section, is determined to
be greater than five percent, then, notwithstanding the provisions of
such subsections, the business license tax rates for such municipality on
and after July 1, 2006, shall be as follows:

(1) For bills rendered between July 1, 2006, and June 30, 2008, the rate
shall be the actual adjusted rate as determined by subsection 6 of* this
section, or, if necessary, subsection 7 of this section;

(2) For bills rendered between July 1, 2008, and June 30, 2010, the rate
shall be half the sum of the rate determined in subdivision (1) of this
subsection and five percent; and

(3) For all bills rendered on and after July 1, 2010, five percent.

10. (1) Any municipality which prior to November 4, 1980, had an
ordinance imposing a business license tax on telecommunications companies
which specifically included the words "wireless", "cell phones", or
"mobile phones" in its business license tax ordinance as revenues upon
which a business license tax could be imposed, and had not limited its
tax to local exchange telephone service or landlines, and had taken
affirmative action to collect such tax from wireless telecommunications
providers prior to January 15, 2005, shall not be required to adjust its
business license tax rate as provided in subsection 6 of this section and
shall not be subject to the provisions of subsection 9 of this section.

(2) Any municipality which has an ordinance or an amendment to an
ordinance imposing a business license tax on telecommunications companies
which was authorized or amended by a public vote subsequent to November
4, 1980, and such authorization specifically included the terms
"wireless", "cell phones", or "mobile telephones" as revenues upon which
a business license tax could be imposed, and had not limited its tax to
local exchange telephone service or landlines, and had taken affirmative
action to collect such tax from wireless telecommunications providers
prior to January 15, 2005, shall not be required to adjust its business
license tax rate as provided in subsection 6 of this section and shall
not be subject to the provisions of subsection 9 of this section.

11. For purposes of sections 92.074 to 92.095, the director and any
municipality shall have the authority to audit any telecommunications
company. Notwithstanding the provisions of section 32.057, RSMo, the
director of revenue shall furnish any municipality with information it
requests to permit the municipality to review and audit the payments of
any telecommunications company.

12. The statute of limitations shall be three years for the alleged
nonpayment or underpayment of the business license tax.

13. Any telecommunications company is authorized to pass through to its
retail customers all or part of the business license tax.

14. The provisions of subsection 5 of section 144.190, RSMo, and
subdivision (3) of subsection 12 of section 32.087, RSMo, shall apply to
the tax imposed under sections 92.074 to 92.095.

15. Unless specifically stated otherwise in sections 92.074 to 92.095,
taxpayer remedies, enforcement mechanisms, tax refunds, tax protests,
assessments, and all other procedures shall be the same as those provided
in chapter 144, RSMo.

16. Any rule or portion of a rule, as that term is defined in section
536.010, RSMo, that is created under the authority delegated in this
section shall become effective only if it complies with and is subject to
all of the provisions of chapter 536, RSMo, and, if applicable, section
536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and
if any of the powers vested with the general assembly pursuant to chapter
536, RSMo, to review, to delay the effective date, or to disapprove and
annul a rule are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after August 28,
2005, shall be invalid and void. (L. 2005 H.B. 209)

*Word "or" appears in original rolls.

1. The general assembly finds and declares it to be the policy of
the state of Missouri that costly litigation which have or may be filed
by Missouri municipalities against telecommunications companies,
concerning the application of certain business license taxes to certain
telecommunications companies, and to certain revenues of those
telecommunications companies, as set forth below, is detrimental to the
economic well being of the state, and the claims of the municipal
governments regarding such business licenses have neither been determined
to be valid nor liquidated. The general assembly further finds and
declares that the resolution of such uncertain litigation, the
uniformity, and the administrative convenience and cost savings to
municipalities resulting from, and the revenues which will or may accrue
to municipalities in the future as a result of the enactment of sections
92.074 to 92.095 are full and adequate consideration to municipalities,
as the term "consideration" is used in article III, section 39(5) of the
Missouri Constitution, for the immunity and dismissal of lawsuits
outlined in subsection 2 of this section.

2. In the event any telecommunications company, prior to July 1, 2006,
failed to pay any amount to a municipality based on a subjective good
faith belief that either:

(1) It was not a telephone company covered by the municipal business
license tax ordinance, or the statute authorizing the enactment of such
taxing ordinance, or did not provide telephone service as stated in the
business license tax ordinance, and therefore owed no business license
tax to the municipality; or

(2) That certain categories of its revenues did not qualify under the
definition or wording of the ordinance as gross receipts or revenues upon
which business license taxes should be calculated;

such a telecommunications company is entitled to full immunity from, and
shall not be liable to a municipality for, the payment of the disputed
amounts of business license taxes, up to and including July 1, 2006.
However, such immunity and release from liability shall not apply to any
business license tax imposed in accordance with subdivisions (1) and (2)
of subsection 10 of section 92.086 or sections 92.074 to 92.095 after
July 1, 2006. If any municipality, prior to July 1, 2006, has brought
litigation or caused an audit of back taxes for the nonpayment by a
telecommunications company of municipal business license taxes, it shall
immediately dismiss such lawsuit without prejudice and shall cease and
desist from continuing any audit, except those cities described in
subsection 10 of section 92.086. (L. 2005 H.B. 209)

All provisions of sections 92.074 to 92.089 are so essentially
and inseparably connected with, and so dependent upon, each other that no
such provision would be enacted without all others. If a court of
competent jurisdiction enters a final judgment on the merits that is not
subject to appeal and that declares any provision or part of sections
92.074* to 92.089 unconstitutional or unenforceable then sections 92.074
to 92.089, in their collective entirety, are invalid and shall have no
legal effect as of the date of such judgment. In such event, both
telecommunications companies and municipalities shall have the same
rights as existed before August 28, 2005, but shall not be entitled to
reimbursement, or required to pay reimbursement, for any sums paid in the
good faith belief in the validity and constitutionality of sections
92.074 to 92.089. (L. 2005 H.B. 209)

*Original rolls contained "92.974".

The provisions of section 71.675, RSMo, are severable from the
provisions of sections 92.074 to 92.092. If any portion of sections
92.074 to 92.092 is declared unconstitutional or the application of any
part of sections 92.074 to 92.092 to any person or circumstance is held
invalid, section 71.675, RSMo, and its applicability to any person or
circumstance shall remain valid and enforceable. If any portion of
section 71.675, RSMo, is declared unconstitutional or the application of
any part of section 71.675, RSMo, to any person or circumstance is held
invalid, sections 92.074 to 92.092 and its applicability to any person or
circumstance shall remain valid and enforceable. (L. 2005 H.B. 209 §
92.098)

Any constitutional charter city in this state which now has or
may hereafter acquire a population in excess of seven hundred thousand
inhabitants, according to the last federal decennial census, is hereby
authorized to levy and collect, by ordinance, for general revenue
purposes, an earnings tax on the salaries, wages, commissions and other
compensation earned by its residents; on the salaries, wages, commissions
and other compensation earned by nonresidents of the city for work done
or services performed or rendered in the city; on the net profits of
associations, business or other activities conducted by residents; on the
net profits of associations, businesses or other activities conducted in
the city by nonresidents; and on the net profits earned by all
corporations as the result of work done or services performed or rendered
and business or other activities conducted in the city. (Reenacted L.
1953 2d Ex. Sess. p. 14 § 1)

(1956) Tax on earnings imposed by city under §§ 92.110 to 92.200 held not
tax on privilege of practicing law so as to be prohibited by § 71.620.
Lawyers Assn. of St. Louis v. City of St. Louis (A.), 294 S.W.2d 676.

(1963) Validity of ordinance of St. Louis City imposing earnings tax
upheld against charges by Illinois resident (1) that it deprived
nonresident workers of property without due process of law by exacting a
tax without corresponding benefit and (2) that it placed an undue burden
on interstate commerce. Arnold v. Berra (Mo.), 366 S.W.2d 321.

(1967) Five-year statute of limitations applies to action by city to
collect delinquent city earnings tax and the statute begins running at
the time the grace period for the payment of the taxes due expires
whether or not a return was filed as the tax became delinquent at that
time. State v. Robertson (A.), 417 S.W.2d 699.

(1968) The enabling legislation for the St. Louis earnings tax does not
violate constitutional provisions against arbitrary and unreasonable
classification of taxes. Barhorst v. City of St. Louis (Mo.), 423 S.W.2d
843.

(1978) Held payments made to employees in form of supplemental
unemployment benefits were dependent on so many other factors than
services rendered by employee, that they could not be considered earnings
for general revenue purposes in an ordinance passed based on this
section. Adams v. City of St. Louis (Mo.), 563 S.W.2d 771.

(2000) Stock options granted to corporate employees as part of
compensation for services rendered were "earnings" taxable pursuant to
section. Ralston Purina Co. v. Leggett, 23 S.W.3d 697 (Mo.App.E.D.).

As referred to in sections 92.110 and 92.210, the terms salaries,
wages, commissions and other compensation shall not include any
contributions to any deferred compensation plans, such as but not limited
to, any salary reduction plans, cafeteria plans or any other similar
plans deferring the receipt of compensation by a resident or nonresident
if such contribution is not subject to Missouri state income tax at the
time such contribution is made. (L. 1997 H.B. 331 § 1)

The tax on salaries, wages, commissions and other compensation of
individuals, subject to tax, and on the net profits or earnings of
associations, businesses or other activities, and corporations, subject
to tax, shall not be in excess of one percent per annum. (Reenacted L.
1953 2d Ex. Sess. p. 14 § 4, A.L. 1959 S.B. 27)

1. The income received by any

(1) Labor, agricultural or horticultural organizations;

(2) Mutual savings bank not having a capital stock represented by shares;

(3) Fraternal-beneficiary society, order or association, operating under
the lodge system or for the exclusive benefit of the members of a
fraternity itself operating under the lodge system, and providing for the
payment of life, sick, accident or other benefits to the members of such
society, order, or association or their dependents;

(4) Domestic building and loan associations and credit unions without
capital stock organized and operated for mutual purposes and without
profit;

(5) Cemetery company owned and operated exclusively for the benefit of
its members, unless said cemetery is operated for profit;

(6) Corporation or association organized and operated exclusively for
religious, charitable, scientific or educational purposes, no part of the
net income of which inures to the benefit of any private stockholder or
individual;

(7) Business league, chamber of commerce or board of trade not organized
for profit and no part of the net income of which inures to the benefit
of any private stockholder or individual;

(8) Civic league or organization not organized for profit but operated
exclusively for the promotion of social welfare;

(9) Club organized and operated exclusively for pleasure, recreation and
other nonprofitable purposes, no part of the net income of which inures
to the benefit of any private stockholder or member;

(10) Farmers or other mutual hail, cyclone or fire insurance company,
mutual ditch or irrigation company, mutual or cooperative telephone
company, or like organization, the income of which consists solely of
assessments, dues and fees collected from members for the sole purpose of
meeting its expenses;

(11) Farmers, fruit growers or like association, organized and operated
as a sales agent for the purpose of marketing the products of its members
and turning back to them the proceeds of sales, less the necessary
selling expenses, on the basis of the quantity of produce furnished by
them;

(12) Corporation or association organized for the exclusive purpose of
holding title to property, collecting income therefrom, and turning over
the entire amount thereof, less expenses, to an organization which itself
is exempt from the tax imposed by chapter 143, RSMo;

(13) Federal land banks and national farm loan associations, as provided
in section 26 of an act of congress approved July 17, 1916, entitled "An
act to provide capital for agricultural development, to create standard
forms of investment based upon farm mortgage, to equalize rates of
interest upon farm loans, to furnish a market for United States bonds, to
create government depositaries and financial agents for the United
States, and for other purposes";

(14) Joint stock land banks as to income derived from bonds or debentures
or other joint stock land banks or any federal land bank belonging to
such joint stock land bank;

(15) Express companies which now pay an annual tax on their gross
receipts in this state and insurance companies which pay an annual tax on
their gross premium receipts in this state;

(16) Trusts created by an employer and employees as part of a stock
bonus, pension or profit-sharing plan, for the exclusive benefit of
employees, to which contributions are made by such employer or employees,
or both, for the purpose of distributing to such employees the earnings
and principal of the fund accumulated by the trust in accordance with
such plan, or a trust consisting solely of one or more restricted
retirement funds created for one or more self-employed persons as part of
a retirement plan for the exclusive benefit of such self-employed person
or persons, to which contributions are made by such self-employed person
or persons, for the purpose of distributing to such self-employed person
or persons the earnings and principal of the fund accumulated by the
trust in accordance with such plan and the amount actually distributed,
or made available to any distributee;

shall not be taxable under any tax ordinance enacted pursuant to the
provisions of sections 92.110 to 92.200.

2. The following income shall be exempt, regardless of who receives it,
from such tax:

(1) The proceeds of life insurance policies paid to the individual
beneficiaries upon the death of the insured;

(2) The amount received by the insured as a return of premium or premiums
paid by him under life insurance or endowment contracts, either during
the term or at the maturity of the term mentioned in the contract or upon
the surrender of the contract;

(3) Any amount received under workers' compensation acts, as compensation
for personal injuries or sickness, plus the amount of any damages
received whether by suit or agreement on account of such injuries or
sickness, or through the war risk insurance act or any law for the
benefit or relief of injured or disabled members of the military or naval
forces of the United States;

(4) The value of property acquired by gift, bequest, devise or descent,
but the income from such property shall be included as income;

(5) Interest upon the obligations of this state or of any political
subdivision thereof, or upon the obligations of the United States or its
possessions;

(6) Any income derived from any public utility performing functions of
national government or those incident to the state or any political
subdivision thereof, or from the exercise of any essential government
function accruing to any state, territory or the District of Columbia;
provided, that whenever any state, territory or the District of Columbia,
or any political subdivision of a state or territory has, prior to the
passage of chapter 143, RSMo, entered in good faith into a contract with
any person or corporation the object and purpose of which is to acquire,
construct, operate or maintain a public utility, no tax shall be levied
under the provisions of chapter 143, RSMo, upon the income derived from
the operation of such public utility, so far as the payment thereof will
impose a loss or burden upon such state, territory or the District of
Columbia, or a political subdivision of this state; but this provision is
not intended to confer upon such person or corporation any financial gain
or exemption or to relieve such person or corporation from the payment of
a tax as provided for in chapter 143, RSMo, upon the part or portion of
said income to which such person or corporation shall be entitled under
such contract. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 6, A.L. 1973 S.B.
25)

The municipal assembly of any such city may provide for
deductions and exemptions from salaries, wages and commissions of
employees and may provide for exemptions on account of the wives,
husbands and dependents of such employees. (Reenacted L. 1953 2d Ex.
Sess. p. 14 § 2)

The net profits or earnings of associations, businesses or other
activities, and corporations shall be ascertained and determined by
deducting the necessary expenses of operation from the gross profits or
earnings. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 3)

The earnings or net profits subject to tax of any nonresident
individual, of any association or business conducted by nonresidents, or
of any corporation, in any case in which the work done, services
performed or rendered, and business or other activities conducted are
done, performed, rendered or conducted both within and without the city
may be ascertained by formulae set forth in any ordinance enacted
pursuant to sections 92.110 to 92.200 or prescribed by rules or
regulations adopted pursuant to such ordinance. (Reenacted L. 1953 2d Ex.
Sess. p. 14 § 5)

Any such city is hereby authorized to impose upon employers the
duty of collecting and remitting to the city any tax that may be levied
upon the earnings of employees pursuant to sections 92.110 to 92.200, and
to prescribe penalties for failure to perform such duty. In the event
that any such city should impose such duty on employers, each such
employer shall be entitled to deduct and retain one and one-half percent
of the total amount collected to compensate such employer for collecting
such tax. The governing body of any such city may, by ordinance, reduce,
eliminate, or reimpose, if eliminated, the fee allowed to employers by
this section. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 7, A.L. 1961 p.
219, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84

In order to facilitate the collection of the tax herein
authorized any such city may by ordinance create wage brackets within
which the tax shall be uniform for taxpayers entitled to the same number
of exemptions. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 8)

No tax ordinance enacted pursuant to the provisions of sections
92.110 to 92.200 shall require any taxpayer to file copies of his state
or federal income tax returns with any city officer, employee or other
person designated by said ordinance to collect or otherwise administer
any tax imposed thereunder. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 9)

No ordinance enacted under sections 92.110 to 92.200, except an
ordinance limited to the purposes of section 92.170, shall be effective
unless it is authorized pursuant to a charter amendment of such city;
provided that any ordinance authorized by charter and presently in effect
shall remain in effect until an ordinance is adopted under the authority
of sections 92.110 to 92.200. (Reenacted L. 1953 2d Ex. Sess. p. 14 § 10,
A.L. 1959 S.B. 27, A.L. 1961 p. 219)

Any constitutional charter city in this state which now has or
may hereafter acquire a population of more than four hundred fifty
thousand but less than seven hundred thousand inhabitants, according to
the last federal decennial census, and any city with a population of
seventy thousand or more inhabitants which is located entirely within one
county which does not have a charter form of government, but which does
have another state as one of its boundaries, and which does not adjoin a
first class county with a population of at least nine hundred thousand
inhabitants is hereby authorized to levy and collect, by ordinance, for
general revenue purposes, an earnings tax on the salaries, wages,
commissions and other compensation earned by its residents; on the
salaries, wages, commissions and other compensation earned by
nonresidents of the city for work done or services performed or rendered
in the city; on the net profits of associations, businesses or other
activities conducted by residents; on the net profits of associations,
businesses or other activities conducted in the city by nonresidents; and
on the net profits earned by all corporations as the result of work done
or services performed or rendered and business or other activities
conducted in the city. (L. 1963 p. 152 § 1, A.L. 1990 S.B. 525)

CROSS REFERENCE: Earnings tax not to include deferred compensation and
certain salary deferred or reduction plans, RSMo 92.112

1. The income received by any

(1) Labor, agricultural or horticultural organizations;

(2) Mutual savings bank not having a capital stock represented by shares;

(3) Fraternal-beneficiary society, order or association, operating under
the lodge system or for the exclusive benefit of the members of a
fraternity itself operating under the lodge system, and providing for the
payment of life, sick, accident or other benefits to the members of such
society, order, or association or their dependents;

(4) Domestic building and loan associations and credit unions without
capital stock organized and operated for mutual purposes and without
profit;

(5) Cemetery company owned and operated exclusively for the benefit of
its members, unless said cemetery is operated for profit;

(6) Corporation or association organized and operated exclusively for
religious, charitable, scientific or educational purposes, no part of the
net income of which inures to the benefit of any private stockholder or
individual;

(7) Business league, chamber of commerce or board of trade not organized
for profit and no part of the net income of which inures to the benefit
of any private stockholder or individual;

(8) Civic league or organization not organized for profit but operated
exclusively for the promotion of social welfare;

(9) Club organized and operated exclusively for pleasure, recreation and
other nonprofitable purposes, no part of the net income of which inures
to the benefit of any private stockholder or member;

(10) Farmers or other mutual hail, cyclone or fire insurance company,
mutual ditch or irrigation company, mutual or cooperative telephone
company, or like organization, the income of which consists solely of
assessments, dues and fees collected from members for the sole purpose of
meeting its expenses;

(11) Farmers, fruit growers or like association, organized and operated
as a sales agent for the purpose of marketing the products of its members
and turning back to them the proceeds of sales, less the necessary
selling expenses, on the basis of the quantity of produce furnished by
them;

(12) Corporation or association organized for the exclusive purpose of
holding title to property, collecting income therefrom, and turning over
the entire amount thereof, less expenses, to an organization which itself
is exempt from the tax imposed by chapter 143, RSMo;

(13) Federal land banks and national farm loan associations, as provided
in section 26 of an act of Congress approved July 17, 1916, entitled "An
act to provide capital for agricultural development, to create standard
forms of investment based upon farm mortgage, to equalize rates of
interest upon farm loans, to furnish a market for United States bonds, to
create government depositaries and financial agents for the United
States, and for other purposes";

(14) Joint stock land banks as to income derived from bonds or debentures
or other joint stock land banks or any federal land bank belonging to
such joint stock land bank;

(15) Express companies which now pay an annual tax on their gross
receipts in this state and insurance companies which pay an annual tax on
their gross premium receipts in this state;

(16) Trust created by an employer and employees as part of a stock bonus,
pension or profit-sharing plan, for the exclusive benefit of employees,
to which contributions are made by such employer or employees, or both,
for the purpose of distributing to such employees the earnings and
principal of the fund accumulated by the trust in accordance with such
plan, or a trust consisting solely of one or more restricted retirement
funds created for one or more self-employed persons as part of a
retirement plan for the exclusive benefit of such self-employed person or
persons, to which contributions are made by such self-employed person or
persons, for the purpose of distributing to such self-employed person or
persons the earnings and principal of the fund accumulated by the trust
in accordance with such plan and the amount actually distributed, or made
available to any distributee;

shall not be taxable under any tax ordinance enacted pursuant to the
provisions of sections 92.210 to 92.300.

2. The following income, regardless of who receives it, shall be exempt
from such tax:

(1) The proceeds of life insurance policies paid to the individual
beneficiaries upon the death of the insured;

(2) The amount received by the insured as a return of premium or premiums
paid by him under life insurance or endowment contracts, either during
the term or at the maturity of the term mentioned in the contract or upon
the surrender of the contract;

(3) Any amount received under workers' compensation acts, as compensation
for personal injuries or sickness, plus the amount of any damages
received whether by suit or agreement on account of such injuries or
sickness, or through the war risk insurance act or any law for the
benefit or relief of injured or disabled members of the military or naval
forces of the United States;

(4) The value of property acquired by gift, bequest, devise or descent,
but the income from such property shall be included as income;

(5) Interest upon the obligations of this state or of any political
subdivision thereof, or upon the obligations of the United States or its
possessions;

(6) Any income derived from any public utility performing functions of
national government or those incident to the state or any political
subdivision thereof, or from the exercise of any essential government
function accruing to any state, territory or the District of Columbia;
provided, that whenever any state, territory or the District of Columbia,
or any political subdivision of a state or territory has, prior to the
passage of chapter 143, RSMo, entered in good faith into a contract with
any person or corporation the object and purpose of which is to acquire,
construct, operate or maintain a public utility, no tax shall be levied
under the provisions of chapter 143, RSMo, upon the income derived from
the operation of such public utility, so far as the payment thereof will
impose a loss or burden upon such state, territory or the District of
Columbia, or a political subdivision of this state; but this provision is
not intended to confer upon such person or corporation any financial gain
or exemption or to relieve such person or corporation from the payment of
a tax as provided for in chapter 143, RSMo, upon the part or portion of
said income to which such person or corporation shall be entitled under
such contract. (L. 1963 p. 152 § 6, A.L. 1973 S.B. 25)

The tax on salaries, wages, commissions and other compensation of
individuals, subject to tax, and on the net profits or earnings of
associations, businesses or other activities, and corporations, subject
to tax, shall not be in excess of one percent a year. (L. 1963 p. 152 §
4, A.L. 1969 p. 165)

The net profits or earnings of associations, businesses or other
activities, and corporations shall be ascertained and determined by
deducting the necessary expenses of operation from the gross profits or
earnings. (L. 1963 p. 152 § 3)

The earnings or net profits subject to tax of any nonresident
individual, of any association or business conducted by nonresidents, or
of any corporation, in any case in which the work done, services
performed or rendered, and business or other activities conducted or
done, performed, rendered or conducted both within and without the city
may be ascertained by formulae set forth in any ordinance enacted
pursuant to sections 92.210 to 92.300 or prescribed by rules or
regulations adopted pursuant to the ordinance. (L. 1963 p. 152 § 5)

The municipal assembly of the city may provide for deductions,
exemptions and credits. (L. 1963 p. 152 § 2)

In order to facilitate the collection of the tax herein
authorized, the city may by ordinance create wage brackets within which
the tax shall be uniform for taxpayers entitled to the same number of
exemptions. (L. 1963 p. 152 § 8)

The city is hereby authorized to impose upon employers the duty
of collecting and remitting to the city any tax that may be levied upon
the earnings of employees pursuant to sections 92.210 to 92.300, and to
prescribe penalties for failure to perform the duty. In the event that
the city should impose the duty on employers, each employer shall be
entitled to deduct and retain three percent of the total amount collected
to compensate the employer for collecting the tax. The governing body of
the city may, by ordinance, reduce, eliminate, or reimpose, if
eliminated, the fee allowed to employers by this section. (L. 1963 p. 152
§ 7, A.L. 1983 1st Ex. Sess. H.B. 10)

Effective 1-1-84

No tax ordinance enacted pursuant to the provisions of sections
92.210 to 92.300 shall require any taxpayer to file copies of his state
or federal income tax returns with any city officer, employee or other
person designated by the ordinance to collect or otherwise administer any
tax imposed thereunder. (L. 1963 p. 152 § 9)

No ordinance enacted pursuant to the authority granted in
sections 92.210 to 92.300 shall be effective unless the legislative body
of the city shall have submitted to the voters of the city the question
of amending the charter, or revised charter, or amended charter of the
city authorizing the legislative body of the city to impose a tax defined
under sections 92.210 to 92.300. If a majority of the votes cast on the
question by the voters voting thereon are in favor of the charter
amendment, then the ordinance and any amendments thereto shall be in
effect. If a majority of the votes cast by the voters voting thereon are
opposed to the charter amendment, then the legislative body of the city
shall have no power to impose the tax herein authorized unless and until
the legislative body of the city shall again have submitted another
proposal to amend the charter, or revised charter, or amended charter of
the city, authorizing the legislative body of the city to impose the tax
defined under sections 92.210 to 92.300, and the question has been
approved by a majority of the voters voting thereon; except that, any tax
rate previously adopted by a majority of the voters under the provisions
of sections 92.210 to 92.300 and in effect at the time of the submission
of a higher tax rate shall remain in effect if the higher rate is
defeated by a majority of the voters voting thereon. If a proposed higher
rate of taxation is defeated, no proposal to impose a higher rate of tax
than the one remaining in effect after the defeat of the proposed higher
rate shall again be submitted to the voters of the city within one year
from the date of the election at which the proposed higher rate was
defeated. (L. 1963 p. 152 § 10, A.L. 1969 p. 165, A.L. 1978 H.B. 971)

As used in sections 92.325 to 92.340, the following terms mean:

(1) "City", a constitutional charter city located in four or more
counties;

(2) "Food", all articles commonly used for food or drink, including
alcoholic beverages, the provisions of chapter 311, RSMo, notwithstanding;

(3) "Food establishment", any cafe, cafeteria, lunchroom or restaurant
which sells food at retail;

(4) "Governing body", the city council charged with governing the city;

(5) "Gross receipts", the gross receipts from retail sales of food
prepared on the premises and delivered to the purchaser (excluding sales
tax);

(6) "Hotel, motel or tourist court", any structure or building, under one
management, which contains rooms furnished for the accommodation or
lodging of guests, with or without meals being so provided, and kept,
used, maintained, advertised, or held out to the public as a place where
sleeping accommodations are sought for pay or compensation to transient
guests or permanent guests and having more than eight bedrooms furnished
for the accommodations of such guests. Sleeping accommodations consisting
of one bedroom or more, that rent for less than twenty dollars per day or
less than eighty-five dollars per week and shelters for the homeless
operated by not-for-profit organizations are not a "hotel, motel or
tourist court" for the purposes of this act*;

(7) "Person", any individual, corporation, partnership or other entity;

(8) "Transient guest", a person who occupies a room or rooms in a hotel,
motel or tourist court for thirty-one days or less during any calendar
quarter. (L. 1989 S.B. 295 & 312 § 6)

*"This act" (S.B. 295 & 312, 1989) contained numerous sections. Consult
Disposition of Sections table for a definitive listing.

1. Any city may submit a proposition to the voters of such city:

(1) A tax not to exceed seven and one-half percent of the amount of sales
or charges for all sleeping rooms paid by the transient guests of hotels,
motels and tourist courts situated within the city involved, and doing
business within such city (excluding sales tax); and

(2) A tax not to exceed two percent of the gross receipts derived from
the retail sales of food by every person operating a food establishment.

2. Such taxes shall be known as the "convention and tourism tax" and when
collected shall be deposited by the city treasurer in a separate fund to
be known as the "Convention and Tourism Fund". The governing body of the
city shall appropriate from the convention and tourism fund as provided
in sections 92.325 to 92.340. (L. 1989 S.B. 295 & 312 § 7, A.L. 1999 H.B.
35, A.L. 2002 H.B. 1041 merged with S.B. 1210)

The governing body of any city may, by adopting an ordinance,
impose the convention and tourism tax, but no ordinance enacted pursuant
to the authority granted by the provisions of sections 92.325 to 92.340
shall be effective unless the governing body of the city submits to the
voters of the city at a citywide general or primary election or at a
special election called for that purpose, a proposal to authorize the
governing body of the city to impose the convention and tourism tax. (L.
1989 S.B. 295 & 312 § 8)

Such proposition shall be submitted to the voters in
substantially the following form at such election:

Shall a convention and tourism tax of .......... percent on the amount of
sales or charges for all rooms paid by the transient guests of hotels,
motels and tourist courts and ........... percent on the gross receipts
derived from the retail sales of food at a food establishment be levied
in the city of ............... to provide funds for the promotion of
convention and tourism?

YES NO (L. 1989 S.B. 295 & 312 § 9)

In the event that a majority of the qualified voters voting on
such proposition in such city at such election approve the proposition,
then the ordinance shall be in effect. If a majority of the votes cast by
the qualified voters voting are opposed to the proposal, then the
governing body of the city shall have no power to impose the tax
authorized by sections 92.325 to 92.340 unless and until the governing
body of the city shall again have submitted another proposal to authorize
the imposition and collection of the tax, and such proposal is approved
by a majority of the qualified voters voting thereon. (L. 1989 S.B. 295 &
312 § 10)

In the event a tax is lawfully imposed under sections 92.325 to
92.340, no gross receipts tax imposed solely on hotels, motels or tourist
courts or cafes, cafeterias, lunchrooms or restaurants shall be levied or
collected by the city involved so long as the tax imposed under sections
92.325 to 92.340 remains in effect. (L. 1989 S.B. 295 & 312 § 11)

The revenues received from the tax authorized under sections
92.325 to 92.340 shall be used exclusively for the advertising and
promotion of convention and tourism business and international trade for
the city from which it is collected, subject to the following
requirements:

(1) Not less than forty percent of the proceeds of any tax imposed
pursuant to subdivision (1) of section 92.327 shall be appropriated and
paid to a general not-for-profit organization, with whom the city has
contracted, and which is incorporated in the state of Missouri and
located within the city limits of such city, established for the purpose
of promoting such city as a convention, visitors and tourist center with
the balance to be used for operating expenses and capital expenditures,
including debt service, for sports, convention, exhibition, trade and
tourism facilities located within the city limits of the city;

(2) Not less than ten percent of the proceeds of any tax imposed pursuant
to subdivision (1) of section 92.327 shall be appropriated to a fund that
hereby shall be established and called the "Neighborhood Tourist
Development Fund". Such moneys from said funds shall be paid to
not-for-profit neighborhood organizations with whom the city has
contracted, and which are incorporated in the state of Missouri and
located within the city limits of such city established for the purpose
of promoting such neighborhood through cultural, social, ethnic,
historic, educational, and recreational activities in conjunction with
promoting such city as an international trade, convention, visitors and
tourist center;

(3) The proceeds of any tax imposed pursuant to subdivision (2) of
section 92.327 shall be used by the city only for capital expenditures,
including debt service, for sports, convention, exhibition, trade and
tourism facilities located within the city limits of the city. (L. 1989
S.B. 295 & 312 § 12, A.L. 1999 H.B. 35, A.L. 2002 H.B. 1041 merged with
S.B. 1210)

1. All applicable provisions contained in sections 144.010 to
144.510, RSMo, governing the state sales tax and section 32.057, RSMo,
the uniform confidentiality provision, shall apply to the collection of
the tax imposed by sections 92.325 to 92.340, except as modified in
sections 92.325 to 92.340.

2. All exemptions granted to agencies of government, organizations,
persons and to the sale of certain articles and items of tangible
personal property and taxable services under the provisions of sections
144.010 to 144.510, RSMo, are hereby made applicable to the imposition
and collection of the tax imposed by sections 92.325 to 92.340.

3. The same sales tax permit, exemption certificate and retail
certificate required by sections 144.010 to 144.510, RSMo, for the
administration and collection of the state sales tax shall satisfy the
requirements of sections 92.325 to 92.340, and no additional permit or
exemption certificate or retail certificate shall be required; except
that the director of revenue may prescribe a form of exemption
certificate for an exemption from the tax imposed by sections 92.325 to
92.340.

4. The person, firm or corporation subject to any tax imposed pursuant to
sections 92.325 to 92.340 shall collect the tax from the transient guests
and patrons of the food establishment and each such transient guest and
patron of the food establishment shall pay the amount of the tax due to
the person, firm or corporation required to collect the tax. The city
shall permit the person required to remit the tax to deduct and retain an
amount equal to two percent of the taxes collected. The city governing
body may either require the license collector of the city to collect the
tax imposed by sections 92.325 to 92.340 or may enter into an agreement
with the director of revenue to have the director collect such tax on
behalf of the city. In the event such an agreement is entered into, the
director of revenue shall perform all functions incident to the
collection, enforcement and operation of such tax, and the director shall
collect the tax on behalf of the city and shall transfer the funds
collected to the city license collector, except for an amount not less
than one percent nor more than three percent, which shall be retained by
the director for costs of collection. If the director of revenue is to
collect such tax, the tax shall be collected and reported upon such forms
and under such administrative rules and regulations as the director may
prescribe. All refunds and penalties as provided in sections 144.010 to
144.525, RSMo, are hereby made applicable to violations of sections
92.325 to 92.340. (L. 1989 S.B. 295 & 312 § 13)

It is unlawful for any person to advertise or hold out or state
to the public or to any transient guest or food establishment patron
directly or indirectly, that the tax or any part thereof imposed by
sections 92.325 to 92.340, and required to be collected by that person,
will be absorbed by that person, or anyone on behalf of that person, or
that it will not be separately stated and added to the price of the
sleeping room or food establishment bill, or if added, that it or any
part thereof will be refunded. (L. 1989 S.B. 295 & 312 § 14)

The state of Missouri and all its political subdivisions or
instrumentalities shall deduct from the wages and salaries of their
employees the amount of any municipal earnings tax levied upon the income
of the particular employee, and pay same to the municipality levying said
tax. The state of Missouri and its political subdivisions and
instrumentalities shall be entitled to deduct and retain of the total
amount so collected to compensate such employer for collecting the tax a
percentage as follows: Three percent if said municipal earnings tax is
one-half of one percent of gross earnings. One and one-half percent if
said municipal earnings tax is one percent of gross earnings. (L. 1965 p.
216 § 92.285)

*Transferred 1969; formerly 92.285

The following words as used in sections 92.400 to 92.421, shall
have the following meaning unless a different meaning clearly appears
from the context:

(1) "City", any city having a population of over four hundred thousand in
the state of Missouri located within an interstate transportation
district containing a constitutional charter city having a population of
over four hundred thousand and under six hundred thousand;

(2) "Director of revenue", the director of revenue of the state of
Missouri;

(3) "Interstate transportation authority", any political subdivision
created by compact between this state and another state, which is a body
corporate and politic and a political subdivision of both contracting
states, and which operates a public mass transportation system;

(4) "Interstate transportation district", that geographical area set
forth and defined in the particular compact between this state and
another state;

(5) "Motor pool operations", special transportation services provided by
a city, or by an interstate transportation authority pursuant to a
contract with a city, to certain residents of the city, including the
transporting of elderly persons and persons with disabilities in
accordance with standards and specifications of the United States
Department of Transportation and any other federal agency or body charged
with promulgating standards for persons with disabilities relating to the
transportation of such persons;

(6) "Person", an individual, corporation, partnership or other entity;

(7) "Public mass transportation system", a transportation system or
systems owned and operated by an interstate transportation authority,
employing motor buses, rails or any other means of conveyance, by any
type of power, operated for public use in the conveyance of persons,
mainly providing local transportation service within an interstate
transportation district, as set forth by the interstate compact between
this state and another state. (L. 1971 S.B. 147 § 1, A.L. 1973 H.B. 64,
A.L. 1991 H.B. 29 merged with S.B. 119)

1. Any city may, by a majority vote of its council or governing
body, impose a sales tax for the benefit of the public mass
transportation system operating within such city as provided in sections
92.400 to 92.421.

2. The sales tax may be imposed at a rate not to exceed one-half of one
percent on the receipts from the sale at retail of all tangible personal
property or taxable services at retail within any city adopting such tax,
if such property and services are subject to taxation by the state of
Missouri pursuant to the provisions of sections 144.010 to 144.525, RSMo.
Seven and one-half percent of the sales tax shall be distributed to the
interstate transportation authority pursuant to the provisions of section
92.421. The remainder of the tax in excess of such seven and one-half
percent shall expire on December 31, 2015, on which date the authority
shall be in full compliance with handicapped accessibility pursuant to
the terms of the Americans with Disabilities Act.

3. Within ten days after the adoption of any ordinance imposing such a
sales tax, the city clerk shall forward to the director of revenue by
United States registered mail or certified mail a certified copy of the
ordinance of the council or governing body. The ordinance shall reflect
the effective date thereof and shall be accompanied by a map of the city
clearly showing the boundaries thereof.

4. If the boundaries of a city in which such sales tax has been imposed
shall thereafter be changed or altered, the city clerk shall forward to
the director of revenue by United States registered mail or certified
mail a certified copy of the ordinance adding or detaching territory from
the city. The ordinance shall reflect the effective date thereof, and
shall be accompanied by a map of the city clearly showing the territory
added thereto or detached therefrom. Upon receipt of the ordinance and
map, the tax imposed by sections 92.400 to 92.421 shall be effective in
the added territory or abolished in the detached territory on the
effective date of the change of the city boundary. (L. 1971 S.B. 147 § 2,
A.L. 1989 H.B. 473, A.L. 1991 H.B. 29 merged with S.B. 119, A.L. 1993
S.B. 376, A.L. 1995 S.B. 72, A.L. 1997 S.B. 212, A.L. 1999 H.B. 346, A.L.
2001 H.B. 321, A.L. 2003 H.B. 122 & 80, A.L. 2005 H.B. 114)

1. All sales taxes collected by the director of revenue under the
provisions of sections 92.400 to 92.421, less one percent for the cost of
collection which shall be deposited in the state's general revenue fund
after payment of premiums for surety bonds as provided in section 32.087,
RSMo, shall be deposited with the state treasurer in a special trust
fund, which is hereby created, to be known as the "Public Mass
Transportation Sales Tax Trust Fund". The moneys in this fund are not
state funds and shall not be commingled with any funds of the state. The
director of revenue shall keep accurate records of the amount of money in
the trust fund which was collected in each city wherein a sales tax is
imposed pursuant to the provisions of sections 92.400 to 92.421. The
records shall be open to the inspection of the officers of the city and
the public.

2. Except as modified in sections 92.400 to 92.421, all provisions of
sections 32.085 and 32.087, RSMo, shall apply to the tax imposed under
sections 92.400 to 92.421. (L. 1971 S.B. 147 § 6, A.L. 1980 S.B. 693,
A.L. 1991 H.B. 29)

1. Not later than the tenth day of each month the director of
revenue shall distribute all moneys deposited in the trust fund during
the preceding month to the city treasurer or such other officer as may be
designated by the city ordinance imposing the tax authorized by sections
92.400 to 92.421 the sum due the city as certified by the director of
revenue.

2. The director of revenue may authorize the state treasurer to make
refunds from the amounts in the trust fund and credited to any city for
erroneous payments and overpayments made, and may redeem dishonored
checks and drafts deposited to the credit of such cities. If any city
abolishes the tax, the city shall notify the director of revenue of the
action at least ninety days prior to the effective date of the repeal and
the director of revenue may order retention in the trust fund, for a
period of one year, of two percent of the amount collected after receipt
of such notice to cover possible refunds or overpayment of the tax and to
redeem dishonored checks and drafts deposited to the credit of such
accounts. After one year has elapsed after the effective date of
abolition of the tax in such city, the director of revenue shall
authorize the state treasurer to remit the balance in the account to the
city and close the account of that city. The director of revenue shall
notify each city of each instance of any amount refunded or any check
redeemed from receipts due the city. (L. 1971 S.B. 147 § 7, A.L. 1991
H.B. 29)

1. All moneys received by a city imposing a sales tax pursuant to
sections 92.400 to 92.421, less two percent for the cost of handling,
which shall be deposited in the city's general fund, shall be deposited
by the city treasurer, or other city officer authorized by ordinance, in
a special fund to be known as the "Public Mass Transportation Trust Fund"
for the primary benefit of a public mass transportation system and motor
pool operations operating within the city.

2. The moneys in the public mass transportation trust fund accumulated by
the city beyond the end of the city's fiscal year in which such funds
were collected, and not needed by the city to meet its contractual
obligations to an interstate transportation authority or for motor pool
operations, may be appropriated and paid directly to such interstate
transportation authority to be used by the interstate transportation
authority for its general purposes in providing a public mass
transportation system within an interstate transportation district, or
the city may appropriate and expend such excess funds for the purposes
set forth in section 30(a)(2), of article IV, of the Constitution of
Missouri, as amended.

3. A city may designate by contract from time to time with an interstate
transportation authority to provide specific services, frequency of
service, to underwrite a certain fare structure or for any purpose
consistent with providing a sound public mass transportation system to
serve the city, and the city shall appropriate and pay directly to the
interstate transportation authority from the public mass transportation
trust fund the amounts of money that the city finds is sufficient to
enable the interstate transportation authority to perform its contractual
obligations to the city, including intracommunity transit services, or a
city may appropriate and pay all of the funds on deposit in a public mass
transportation trust fund directly to an interstate transportation
authority to be used by such interstate transportation authority for its
general purposes in providing a public mass transportation system within
an interstate transportation district.

4. Any provisions of sections 92.400 to 92.421 to the contrary
notwithstanding, seven and one-half percent of the proceeds of any sales
tax imposed under sections 92.400 to 92.421 that are appropriated and
paid by a city to an interstate transportation authority shall be used
only by the city and the interstate transportation authority for the
purchase of new equipment, for the construction of public mass
transportation facilities or for any other capital expenditures or
improvements to the property of the interstate transportation authority,
or to pay the interest or principal payments or to satisfy sinking fund
requirements on any negotiable notes or bonds or other instruments in
writing issued by the interstate transportation authority for any of the
above purposes.

5. Ninety-two and one-half percent of the proceeds of any sales tax
imposed under sections 92.400 to 92.421 that are appropriated and paid by
a city to an interstate transportation authority shall be used to supply
funds to be applied to the expenses of the organization and costs of
operation of the public mass transportation system and the facilities
thereof, and may be used to supply additional funds for capital
expenditures as set forth in subsection 4 of this section.

6. Transportation authorities operating a public mass transportation
system under sections 92.400 to 92.421 may provide for interior and
exterior advertising on each vehicle for mass transportation purposes.

7. Transportation authorities operating a public mass transportation
system under sections 92.400 to 92.421 shall set and attain goals for the
inclusion of minority business enterprises as defined in section 33.750,
RSMo, for contracts in operating motor pools, construction, repairs and
related projects for the public mass transportation system. The
attainment of such goals on these contracts shall be based on the
availability of minority-owned businesses operating within the city that
perform the services for which such contract is to be awarded. (L. 1971
S.B. 147 § 10, A.L. 1973 H.B. 64, A.L. 1975 1st Ex. Sess. S.B. 1, A.L.
1979 H.B. 367, A.L. 1983 S.B. 25, A.L. 1991 H.B. 29 merged with S.B. 119,
A.L. 2000 S.B. 881, A.L. 2003 H.B. 122 & 80)

(1981) Held, that statute requiring area transportation authority to
provide for interior and exterior advertising on each vehicle was not a
unilateral act in derogation of interstate compact between Missouri and
Kansas under which authority was established. Kansas City Area
Transportation Authority v. State of Missouri (8th Cir.), 640 F.2d 173.

Nothing contained in sections 92.400 to 92.421 shall be construed
to prevent a city from appropriating and paying moneys to an interstate
transportation authority from any of its other revenues, and all such
cities are so empowered to appropriate and pay moneys to an interstate
transportation authority from any of its other revenues for any of the
purposes enumerated in sections 92.400 to 92.421. (L. 1971 S.B. 147 § 11,
A.L. 1991 H.B. 29)

1. Not later than the tenth day of each month, the director of
revenue shall distribute all moneys due the interstate transportation
authority as determined by the director of revenue pursuant to section
92.402 received by him from proceeds of the tax authorized in sections
92.400 to 92.421 in the previous month, less one percent for the cost of
collection which shall be deposited in the state general revenue fund, to
the interstate transportation authority for the city in which the tax was
levied. The director of revenue may authorize the state treasurer to make
refunds for erroneous payments and overpayments, and may redeem any
dishonored checks and drafts used in payment of the tax.

2. The interstate transportation authority shall use the proceeds of the
tax solely for capital improvements for the system.

3. The interstate transportation authority shall within ninety days after
August 28, 1989, promulgate rules and regulations for a
minority/disadvantaged and women business enterprise program for the
purchase of goods and services and construction of capital improvements
for the authority. (L. 1989 H.B. 473, A.L. 1991 H.B. 29)

*No continuity with § 92.421 as enacted by L. 1987 S.B. 67.

All cities not within a county, which now have or may hereafter
have a population in excess of five hundred thousand inhabitants, may
elect by the enactment of an ordinance by the legislative body of such
city to have the collection of delinquent and back real estate taxes
regulated and controlled by the provisions of sections 92.700 to 92.920
and to operate thereunder. The election to operate under the provisions
of sections 92.700 to 92.920 may be rescinded by repealing said
ordinance. (L. 1971 H.B. 472 § 1)

Sections 92.700 to 92.920 shall be known by the short title of
"The Municipal Land Reutilization Law". (L. 1971 H.B. 472 § 2)

(1974) Held, this act does not violate Art. III, § 40, Const. of Mo. as
being a special law. Collector of Revenue v. Parcels of Land (Mo.), 517
S.W.2d 49.

The following words, terms and definitions, when used in sections
92.700 to 92.920, shall have the meanings ascribed to them in this
section, except where the text clearly indicates a different meaning:

(1) "Collector", the collector of revenue of any city operating under the
provisions of sections 92.700 to 92.920;

(2) "Land reutilization authority", and "land reutilization commission",
the authority and commission as created by section 92.875;

(3) "Land taxes", general taxes on real property or real estate and shall
include the taxes both on land and the improvements thereon;

(4) "Person", any individual, firm, copartnership, joint venture,
association, corporation, estate, trust, business trust, receiver or
trustee appointed by any state or federal court, trustee otherwise
created, syndicate, or any other group or combination acting as a unit;

(5) "School district", "water district", "sewer district", "special
benefit district", "special assessment district" shall include those
districts located totally or partially within any city operating under
the provisions of sections 92.700 to 92.920;

(6) "Sheriff", "circuit clerk", and "assessor", the sheriff, circuit
clerk, and assessor, respectively, of any city operating under the
provisions of sections 92.700 to 92.920;

(7) "Tax bill", as used in sections 92.700 to 92.920, the real estate
taxes and the lien thereof, levied and assessed by any taxing authority;

(8) "Tax district", the state of Missouri and any city, municipality,
school district, road district, water district, sewer district, levee
district, drainage district, special benefit district, special assessment
district, or park district, located within any city operating under the
provisions of sections 92.700 to 92.920;

(9) "Tax lien", the lien of any tax bill as defined in subdivision (7) of
this section;

(10) "Taxing authority", any governmental, or other lawful authority, now
or hereafter empowered by law to issue tax bills, the state of Missouri,
or any city, municipality, school district, road district, water
district, sewer district, levee district, or drainage district, affected
by the provisions of sections 92.700 to 92.920. (L. 1971 H.B. 472 § 3,
A.L. 1989 H.B. 342)

1. The collectors of cities operating under the provisions of
sections 92.700 to 92.920 shall proceed to collect the taxes contained in
the back tax book or record list of the delinquent land and lots in the
collector's office as herein required.

2. Any person interested in or the owner of any tract of land or lot
contained in the back tax book or in the recorded list of delinquent
lands and lots in the collector's office may redeem such tract of land or
town lot, or any part thereof, from the state's or such city's lien
thereon, by paying to the proper collector the amount of the original
taxes, together with interest from the date of delinquency at the rate of
one percent per month with a maximum rate of ten percent per annum and
the costs. For any delinquency occurring after January 1, 2000, the rate
shall not exceed the prime rate, which shall mean the average predominant
prime rate quoted by commercial banks to large businesses, as determined
by the board of governors of the Federal Reserve System.

3. If suit shall have been commenced against any tract of land or town
lot for the collection of taxes, the person desiring to redeem any such
land before judgment, in addition to the original tax, interest and costs
including attorney's fee accruing under this law, shall pay to the city
collector all necessary costs incurred in the court where the suit is
pending, and the city collector shall account to the clerk of the court
in which said suit is filed for the court costs so collected.

4. The provisions of the law with reference to the compromise of taxes
shown on the back tax book or recorded list of delinquent land and lots
in the collector's office shall apply to and shall also authorize the
compromise of any judgment for taxes after the same had been rendered
therefor and up to that time when the property shall be sold under
execution issued on said judgment; such compromise to be authorized by
the same officials and under the same conditions as set forth under
existing law for the compromise of taxes. The comptroller of any city
operating under the provisions of sections 92.700 to 92.920 shall serve
in lieu of the county commission. The comptroller shall also have the
right to correct manifest errors. (L. 1971 H.B. 472 § 4, A.L. 1999 S.B.
76)

1. If any of the lands or town lots contained in the back tax
book or list of delinquent lands or lots remain unredeemed on the first
day of January, the collector may file suit in the circuit court against
such lands or lots to enforce the lien of the state and city as herein
provided in sections 92.700 to 92.920.

2. The collector shall note opposite such tract in the back tax book the
fact that suit has been commenced.

3. The collector shall compile lists of all state, city, school and other
tax bills collectible by him which are delinquent according to his
records and he shall assign a serial number to each parcel of real estate
in each list and if suit has been filed in the circuit court of the city
on any delinquent tax bill included in any list, the collector shall give
the court docket number of each suit.

4. The sheriff may appoint the collector and the collector's deputies as
deputy sheriffs, and when so appointed they may serve all process in
matters pertaining to sections 92.700 to 92.920 with like effect as the
sheriff himself might do.

5. No action for recovery of taxes against real estate shall be
commenced, had or maintained, unless action therefor shall be commenced
within five years after delinquency. (L. 1971 H.B. 472 § 5)

Each list shall contain the following:

(1) A description of the land by the smallest legal subdivisions or by
the smallest parts, lots, or parcels when sections and subdivisions of
the land are divided into lots, blocks or parcels, and when such real
estate cannot be so described, then by metes and bounds; and variance in
any description of such real estate from year to year or any such
variance between taxing authorities shall not be material so long as such
descriptions reasonably identify the same land;

(2) A statement of the amount of each tax bill upon such parcel,
including all tax bills thereon which are delinquent, the year of such
assessment, the tract number, if any, of each tax bill, and the date or
dates from which and the rate or rates at which interest and penalties
shall be computed, and an appropriate designation of the owner or holder
of each such tax bill;

(3) The names of the last known owners of such real estate as the same
appear in the records of the assessor. The search of the record of the
assessor must be made not more than thirty days prior to the filing of
the petition specified in section 92.740. (L. 1971 H.B. 472 § 6, A.L.
1989 H.B. 342)

1. All suits to collect delinquent tax bills which may be pending
at the time of the commencement of any suits brought under the provisions
of sections 92.700 to 92.920 affecting the same land shall be
consolidated with suits brought under said sections, and the parties to
such pending suits shall file answers within the time and as provided in
sections 92.700 to 92.920, but any tax bills sought to be collected in
any pending suits may be included in any list or lists included as a part
of any petition filed by the collector and, if so included in any list
filed as part of any such petition, such inclusion shall act as an
abatement of any such pending suit, and all amounts then due on such tax
bills, including interest, penalties, attorney's fees and costs, shall be
so listed and charged, and shall thereupon continue in full force and
effect the liens therefor against the respective parcels of real estate
described therein and so listed in the petition filed under the
provisions of sections 92.700 to 92.920; and, when so listed and included
in the petition, no answer shall be required to be filed in such
collector's suit to collect such delinquent bills.

2. Suits brought under the provisions of sections 92.700 to 92.920,
involving delinquent tax bills sought to be collected by suits pending at
the time suits are brought under sections 92.700 to 92.920, shall be
tried as all other actions under said sections, and the statutes of
limitations shall not prevent the parties to such pending suits from
asserting all rights and defenses which they then had. (L. 1971 H.B. 472
§ 7)

Any number of parcels of real estate may be joined in one
petition or suit. Each separate tract or parcel of real estate joined in
any one action shall be given a serial number by the collector and shall
be separately indexed and docketed by the circuit clerk in a book kept by
the clerk for that purpose. For each serially numbered parcel of real
estate, the circuit clerk shall be allowed a fee of ten cents, which
shall be taxed and paid as other costs in the case which he shall pay
into the city treasury in accordance with the provisions of chapter 82,
RSMo. (L. 1971 H.B. 472 § 8)

1. A suit for the foreclosure of the tax liens herein provided
for shall be instituted by filing in the appropriate office of the
circuit clerk and with the land reutilization authority a petition, which
petition shall contain a caption, a copy of the list prepared by the
collector, and a prayer. Such petition without further allegation shall
be deemed to be sufficient.

2. The caption shall be in the following form: In the Circuit Court of
....... Missouri, In the Matter of Foreclosure of Liens for Delinquent
Land Taxes

By Action in Rem. Collector of Revenue of ......, Missouri, Plaintiff

-vs- Parcels of Land Encumbered with Delinquent Tax Liens, Defendants

3. The petition shall conclude with a prayer that all tax liens upon such
real estate be foreclosed; that the court determine the amounts and
priorities of all tax bills, together with interest, penalties, costs,
and attorney's fees; that the court order such real estate to be sold by
the sheriff at public sale as provided by sections 92.700 to 92.920 and
that thereafter a report of such sale be made by the sheriff to the court
for further proceedings under the provisions of sections 92.700 to 92.920.

4. The petition when so filed shall have the same force and effect with
respect to each parcel of real estate therein described as a separate
suit instituted to foreclose the tax lien or liens against any one of
said parcels of real estate. (L. 1971 H.B. 472 § 9)

1. The foregoing proceeding or suit shall constitute an action in
rem, and the pleadings therein shall consist of a petition and an answer
or answers.

2. An answer may be filed by any person or taxing authority owning or
claiming any right, title or interest in or to any tax bill constituting
a tax lien on the real estate described in the petition, or by any person
owning or claiming any right, title, or interest in or to, or lien upon,
such real estate. An answer shall include the nature and amount of the
interest and any defense or objection to the foreclosure of the tax liens
listed in the petition, and may include the allegations usually
incorporated in pleadings entitled cross-petitions, cross-complaints,
interpleas, or intervening petition.

3. All pleadings must be brief, clear and concise, and shall be liberally
construed by the court. Any such answer shall contain the caption and
number of the case, and the serial number or numbers of the parcels of
real estate concerned. Such answer must be filed with the circuit clerk
and a copy thereof served on the collector not later than sixty calendar
days after the date of the first publication of the notice of
foreclosure, and if such sixtieth day falls on a Sunday or legal holiday,
then such answer may be filed on the day after such Sunday or legal
holiday.

4. In the event of failure to answer within the time herein fixed, a
default judgment may be taken as to all tax bills affecting parcels of
real estate as to which no answer has been filed. (L. 1971 H.B. 472 § 10)

1. Any person having any right, title or interest in, or lien
upon, any parcel of real estate described in such petition may redeem
such parcel of real estate by paying to the collector all of the sums
mentioned therein, including principal, interest, penalties, attorney's
fees and costs then due, at any time prior to the time of the foreclosure
sale of such real estate by the sheriff.

2. In the event of failure to redeem prior to the time of the foreclosure
sale by the sheriff, such person shall be barred and forever foreclosed
of all his right, title and interest in and to the parcels of real estate
described in such petition.

3. Upon redemption, as permitted by this section, the person redeeming
shall be entitled to a certificate of redemption from the collector
describing the property in the same manner as it is described in such
petition, and the collector shall thereupon note on his records the word
"redeemed" and the date of such payment opposite the description of such
parcel of real estate. (L. 1971 H.B. 472 § 11)

1. Within thirty days after the filing of such suits with the
circuit clerk, the collector shall forthwith cause a notice of
foreclosure to be published four times, once a week, during successive
weeks, and on the same day of each week, in a daily newspaper of general
circulation regularly published in such city, qualified according to law
for the publication of public notices and advertisements.

2. Such notice shall be in substantially the following form:

NOTICE OF FORECLOSURE OF LIENS FOR DELINQUENT

LAND TAXES, BY ACTION IN REM

Public notice is hereby given that on the ..... day of ..., 20..., the
Collector of Revenue of ....., Missouri, filed a petition, being suit No.
..., in the Circuit Court of ..... Missouri, at .... (stating the city),
for the foreclosure of liens for delinquent land taxes (except liens in
favor of the United States of America, if any) against the real estate
situated in such city, all as described in said petition.

The object of said suit is to obtain from the court a judgment
foreclosing the tax liens against such real estate and ordering the sale
of such real estate for the satisfaction of said tax liens thereon
(except liens in favor of the United States of America, if any),
including principal, interest, penalties, attorney's fees and costs. Such
action is brought against the real estate only and no personal judgment
shall be entered therein.

The serial number assigned by the collector to each parcel of real
estate, a description of each such parcel, a statement of the total
principal amount of all delinquent tax bills against each such parcel of
real estate, all of which, as to each parcel, is more fully set out and
itemized in the aforesaid petition, and the name of the last known person
appearing on the records of the collector in whose name said tax bills
were listed or charged for the year preceding the calendar year in which
the list described in said petition was filed with the collector, are,
respectively, as follows:

(Here set out the respective serial numbers, descriptions, names and
statements of total principal amounts of tax bills, next above referred
to.)

The total principal amounts of delinquent taxes set out in this notice do
not include the lawful interest, penalties, attorney's fees and costs
which have accrued against the respective parcels of real estate, all of
which in each case is set out and itemized in the aforesaid petition.

Any person or taxing authority owning or holding any tax bill or claiming
any right, title or interest in or to, or lien upon, any such parcel of
real estate must file an answer to such suit in the office of the circuit
clerk of the aforesaid city, and a copy of such answer with the collector
of revenue at the office of the collector of revenue of said city, on or
before the .... day of ..., 20..., and in such answer shall set forth in
detail the nature and amount of such interest and any defense or
objection to the foreclosure of the tax liens, or any affirmative relief
he and it may be entitled to assert with respect thereto.

Any person having any right, title or interest in or to, or lien upon,
any parcel of such real estate may redeem such parcel of real estate by
paying all of the sums mentioned therein, to the undersigned Collector of
Revenue, including principal, interest, penalties, attorney's fees and
costs then due, at any time prior to the time of the foreclosure sale of
such real estate by the sheriff.

In the event of failure to answer or redeem on or before the date herein
fixed as the last day for filing answer in the suit, by any person having
the right to answer or redeem, such person shall be forever barred and
foreclosed as to any defense or objection he might have to the
foreclosure of such liens for delinquent taxes and a judgment of
foreclosure may be taken by default. Redemption may be made, however, up
to the time fixed for the holding of sheriff's foreclosure sale, and
thereafter there shall be no equity of redemption and each such person
having any right, title or interest in or to, or any lien upon, any such
parcel of real estate described in the petition so failing to answer or
redeem, as aforesaid, shall be forever barred and foreclosed of any
right, title, or interest in, or lien upon, any equity of redemption in
said real estate.

....................

Collector of Revenue

.........., Missouri

(Name of City)

Address ............ ................. Attorney ................. Address
................. First Publication (L. 1971 H.B. 472 § 12)

(1979) Notice of foreclosure authorized by municipal land reutilization
law through publication and a letter to last known property owner of
record is not violative of due process. Collector of Revenue of the City
of St. Louis v. Parcels of Land Encumbered with Delinquent Tax Liens
(Mo.), 585 S.W.2d 486.

1. The collector shall also cause to be prepared and mailed in an
envelope with postage prepaid, within thirty days after the filing of
such petition, a brief notice of the filing of the suit, to the persons
named in the petition as being the owners, according to the records of
the assessor for the respective parcels of real estate described in the
petition. The notices shall be sent to the addresses of such persons upon
the records of the assessor, and in the event that any name or address
does not appear on the records of the assessor, with respect to any
parcel of real estate, the collector shall so state in an affidavit,
giving the serial number of each parcel of real estate affected. Such
affidavit shall be filed in the suit with the circuit clerk not later
than sixty days after the date of the first publication of the notice of
foreclosure. The failure of the collector to mail the notice as provided
in this section shall invalidate any proceedings brought pursuant to the
provisions of sections 92.700 to 92.920. The failure of the collector to
file the affidavit as provided in this section shall not affect the
validity of any proceedings brought pursuant to the provisions of
sections 92.700 to 92.920.

2. Such notice shall be substantially as follows:

To the person to whom this notice is addressed: According to the records
in the assessor's office, you are the record owner as to one or more
parcels of real estate described in a certain petition bearing cause* No.
........ (fill in number of case) filed in the Circuit Court of ....,
Missouri, at .... (fill in city), on ...., 20..., wherein a foreclosure
of the lien of various delinquent tax bills is sought and a court order
asked for the purpose of selling such real estate at a public sale for
payment of all delinquent tax bills, together with interest, penalties,
attorney's fees and costs. Publication of notice of such foreclosure was
commenced on the ... day of ...., 20..., in .... (here insert name of
city), Missouri.

THE COLLECTOR OF THE CITY OF ............................ (Insert name of
city) HAS FILED A LAWSUIT AGAINST YOUR PROPERTY. THE LAWSUIT SAYS THAT
YOU ARE BEHIND ON YOUR PROPERTY TAXES. YOU COULD LOSE YOUR PROPERTY IF
YOU DON'T DO ANYTHING ABOUT THIS.

YOU HAVE A RIGHT TO ENTER INTO AN AGREEMENT WITH THE COLLECTOR TO BRING
YOUR TAXES UP TO DATE. YOU MAY CONTACT THE COLLECTOR BY CALLING
.......................... (Insert telephone number of collector). IF YOU
DO NOT UNDERSTAND THIS NOTICE, OR YOU DO NOT KNOW WHAT TO DO, YOU MAY
CALL THIS OFFICE FOR FURTHER EXPLANATION OR SEE A LAWYER RIGHT AWAY.

Unless all delinquent taxes be paid upon the parcels of real estate
described in such petition and such real estate redeemed prior to the
time of the foreclosure sale of such real estate by the sheriff, the
owner or any person claiming any right, title or interest in or to, or
lien upon, any such parcels of real estate shall be forever barred and
foreclosed of all right, title and interest and equity of redemption in
and to such parcels of real estate; except that any such persons shall
have the right to file an answer in said suit on or before the ... day of
..., 20..., in the office of the Circuit Clerk and a copy thereof to the
Collector, setting forth in detail the nature and amount of the interest
and any defense or objection to the foreclosure. Dated ........

....................

Collector of Revenue

.........., Missouri

(Name of City)

Address ............ (L. 1971 H.B. 472 §§ 13, 14, A.L. 1989 H.B. 342)

(1979) Notice of foreclosure authorized by municipal land reutilization
law through publication and a letter to last known property owner of
record is not violative of due process. Collector of Revenue of the City
of St. Louis v. Parcels of Land Encumbered, with Delinquent Tax Liens.
(Mo.), 585 S.W.2d 486.

Affidavits of publication of notice of foreclosure, and of
posting, mailing, or other acts required by the provisions of sections
92.700 to 92.920 shall be filed in the office of the circuit clerk prior
to the trial, and when so filed shall constitute part of the evidentiary
documents in the foreclosure suit. Such affidavits shall be prima facie
evidence of the performance of acts therein described, and may be so used
in the trial of the suit, unless challenged by verified answer duly filed
in the suit. (L. 1971 H.B. 472 § 15)

1. The collector may employ such attorneys as he deems necessary
to collect such taxes and to prosecute suits for taxes.

2. Such attorneys shall receive as total compensation a sum, not to
exceed six percent of the amount of taxes actually collected and paid
into the treasury, and an additional sum not to exceed two dollars for
each suit filed when publication is not necessary and not to exceed five
dollars where publication is necessary, as may be agreed upon in writing
and approved by the collector, before such services are rendered.

3. The attorney fees shall be taxed as costs in the suit and collected as
other costs. (L. 1971 H.B. 472 § 16)

1. Upon the trial of the cause upon the question of foreclosure,
the tax bill shall be prima facie proof that the tax described in the tax
bill has been validly assessed at the time indicated by the tax bill and
that the tax is unpaid. Any person alleging any jurisdictional defect or
invalidity in the tax bill or in the sale thereof must particularly
specify in his answer the defect or basis of invalidity, and must, upon
trial, affirmatively establish such defense.

2. After the court has first determined the validity of the tax liens of
all tax bills affecting parcels of real estate described in the petition,
the priorities of the respective tax bills and the amounts due thereon,
including principal, interest, penalties, attorney's fees, and costs, the
court shall thereupon enter judgment of foreclosure of such liens and fix
the time and place of the foreclosure sale. The petition shall be
dismissed as to any parcel of real estate redeemed prior to the time
fixed for the sheriff's foreclosure sale as provided in sections 92.700
to 92.920. If the parcel of real estate auctioned off at sheriff's
foreclosure sale is sold for a sum sufficient to fully pay the principal
amount of all tax bills included in the judgment, together with interest,
penalties, attorney's fees and costs, and for no more, and such sale is
confirmed by the court, then all other proceedings as to such parcels of
real estate shall be finally dismissed as to all parties and interests
other than tax bill owners or holders; provided, however, that any
parties seeking relief other than an interest in or lien upon the real
estate may continue with said suit to a final adjudication of such other
issues; provided, further, an appeal may be had as to any claim attacking
the validity of the tax bill or bills or the priorities as to payment of
proceeds of foreclosure sale. If the parcel of real estate auctioned off
at sheriff's foreclosure sale is sold for a sum greater than the total
amount necessary to pay the principal amount of all tax bills included in
the judgment, together with interest, penalties, attorney's fees and
costs, and such sale is confirmed by the court, and no appeal is taken by
any person claiming any right, title or interest in or to or lien upon
said parcel of real estate or by any person or taxing authority owning or
holding or claiming any right, title or interest in or to any tax bills
within the time fixed by law for the filing of notice of appeal, the
court shall thereupon order the sheriff to make distribution to the
owners or holders of the respective tax bills included in the judgment of
the amounts found to be due and in the order of priorities. Thereafter
all proceedings in the suit shall be ordered by the court to be dismissed
as to such persons or taxing authorities owning, holding or claiming any
right, title or interest in any such tax bill or bills so paid, and the
case shall proceed as to any parties claiming any right, title, or
interest in or lien upon the parcel of real estate affected by such tax
bill or bills as to their respective claims to such surplus funds then
remaining in the hands of the sheriff.

3. Whenever an answer is filed to the petition, as herein provided, a
severance of the action as to all parcels of real estate affected by such
answer shall be granted, and the issues raised by the petition and such
answer shall be tried separate and apart from the other issues in the
suit, but the granting of such severance shall not delay the trial or
other disposition of any other issue in the case. A separate appeal may
be taken from any other issue in the case. A separate appeal may be taken
from any action of the court affecting any right, title or interest in or
to, or lien upon, such real estate, other than issues of law and fact
affecting the amount or validity of the lien of tax bills, but the
proceeding to foreclose the lien of any tax bills shall not be stayed by
such appeal. The trial shall be conducted by the court without the aid of
a jury and the suit shall be in equity. This action shall take precedence
over and shall be triable before any other action in equity affecting the
title to such real estate, upon motion of any interested party. (L. 1971
H.B. 472 § 17)

Except as herein provided, the rules of civil procedure in equity
cases, in force at the time when any proceeding is had in the suit, shall
be followed in all suits brought pursuant to the provisions of sections
92.700 to 92.920. (L. 1971 H.B. 472 § 18)

After the trial of the issues, the court shall, as promptly as
circumstances permit, render judgment. If the court finds that no tax
bill upon the land collectible by the collector or the relator was
delinquent when the suit was instituted or tried, then the judgment of
the court shall be that the cause be dismissed as to the parcels of real
estate described in the tax bill; or, if the evidence warrants, the
judgment may be for the principal amount of the delinquent tax bill upon
the real estate upon which suit was brought, together with interest,
penalties, attorney's and appraiser's fees and costs computed as of the
date of the judgment. It may decree that the lien upon the parcels of
real estate described in the tax bill be foreclosed and such real estate
sold by the sheriff, and the cause shall be continued for further
proceedings, as herein provided. (L. 1971 H.B. 472 § 19)

1. After the judgment of foreclosure has been entered, or, after
a motion for a new trial has been overruled, or, if an appeal be taken
from such judgment and the judgment has been affirmed, after the sheriff
shall have been notified by any party to the suit that such judgment has
been affirmed on appeal and that the mandate of the appellate court is on
file with the circuit clerk, there shall be a waiting period of six
months before any advertisement of sheriff's sale shall be published.

2. If any such parcel of real estate be not redeemed, or if no written
contract providing for redemption be made within six months after the
date of the judgment of foreclosure, if no motion for rehearing be filed,
and, if filed, within six months after such motion may have been
overruled, or, if an appeal be taken from such judgment and the judgment
be affirmed, within six months after the sheriff shall have been notified
by any party to the suit that such judgment has been affirmed on appeal
and that the mandate of the appellate court is on file with the circuit
clerk, the sheriff shall, after giving the notice required by subsection
3 of this section, commence to advertise the real estate described in the
judgment and shall fix the date of sale within thirty days after the date
of the first publication of the notice of sheriff's sale as herein
provided, and shall at such sale proceed to sell the real estate.

3. No later than twenty days prior to the sheriff's sale, the sheriff
shall send notice of the sale to the owner or owners, as disclosed upon
the records of the assessor of the real estate for which tax bills
thereon are delinquent. The search of the records of the assessor must be
made not more than forty days prior to the sending of this notice. The
notice shall provide the date, time and place of the sale. The notice
shall also state that the property owner may avoid the sale by redeeming
such parcel of real estate prior to the sale as specified in section
92.750 or by entering into an agreement with the collector to pay the
taxes included in the foreclosure suit under section 92.740. The notice
required by this subsection shall be mailed in an envelope with postage
prepaid. The cost of the title search, mailing and notice as required by
this subsection shall be included as costs at the sale of the real estate.

4. Notwithstanding the provisions of this section to the contrary, any
residential property which has not been redeemed by the end of the
waiting period required by this section which has been determined to be
of substandard quality or condition under the standards established by
the residential renovation loan commission pursuant to sections 67.970 to
67.983, RSMo, may, upon the request of the residential renovation loan
commission, be transferred to the residential renovation loan commission
for the purpose of renovation of the property. Any such property
transferred pursuant to this subsection shall be renovated and sold by
the residential renovation loan commission in the manner prescribed in
sections 67.970 to 67.983, RSMo. The residential renovation loan
commission shall reimburse the land reutilization authority for all
expenses directly incurred in relation to such property under sections
92.700 to 92.920 prior to the transfer. (L. 1971 H.B. 472 § 21, A.L. 1989
H.B. 342, A.L. 1993 S.B. 376)

1. During such waiting period and at any time prior to the time
of foreclosure sale by the sheriff, any interested party may redeem any
parcel of real estate as provided by sections 92.700 to 92.920; except
that during such time and at any time prior to the time of foreclosure
sale by the sheriff, the collector shall enter into a written redemption
contract with the owner of any real estate occupied as a homestead and
who has not previously defaulted upon any such written redemption
contract, provided that in no instance shall such installments exceed
twelve in number or extend more than twenty-four months next after any
agreement for such installment payments shall have been entered into;
provided further, that upon good cause being shown by the owner of any
parcel of real estate occupied as a homestead, or in the case of improved
real estate with a total assessed valuation of not more than five
thousand dollars, owned by an individual, the income from such property
being a major factor in the total income of such individual, or by anyone
on his behalf, the court may, in its discretion, fix the time and terms
of payment in such contract to permit all of such installments to be paid
within not longer than forty-eight months after any order or agreement as
to installment payments shall have been made.

2. So long as such installments be paid according to the terms of the
contract, the six months' waiting period shall be extended, but if any
installment be not paid when due, the extension of the waiting period
shall be ended and the real estate shall immediately be advertised for
sale or included in the next notice of sheriff's foreclosure sale. Notice
shall also be sent to the redemption contract payor as specified in
subsection 3 of section 92.810. (L. 1971 H.B. 472 § 20, A.L. 1989 H.B.
342)

1. At the front door of the courthouse of the city of ...... at
which sales of real estate are customarily made by the sheriff under
execution, the sheriff shall advertise by posting the notice for sale and
sell the respective parcels of real estate ordered sold by him pursuant
to any judgment of foreclosure by any court under the provisions of
sections 92.700 to 92.920.

2. Such advertisements by posting of notice of sale may include more than
one parcel of real estate, and shall be in substantially the following
form:

NOTICE OF SHERIFF'S SALE UNDER JUDGMENT OF

FORECLOSURE OF LIENS FOR DELINQUENT

LAND TAXES In the Circuit Court of ........, Missouri.

In the Matter of Foreclosure of Liens

for Delinquent Land Taxes

Collector of Revenue of ........, Missouri,

Plaintiff,

-vs- No. ........

Parcels of Land encumbered with Delinquent Tax Liens,

Defendants.

WHEREAS, judgment has been rendered against parcels of real estate for
taxes, interest, penalties, attorney's fees and costs with the serial
numbers of each parcel of real estate, the description thereof, the name
of the person appearing in the petition in this suit against whom the tax
bill was listed or charged, and the total amount of the judgment against
each such parcel for taxes, interest, penalties, attorney's fees and
costs, all as set out in said judgment and described in each case,
respectively, as follows:

(Here set out the respective serial numbers, descriptions, names and
total amounts of each judgment, next above referred to.) and,

WHEREAS, such judgment orders such real estate sold by the undersigned
sheriff, to satisfy the total amount of such judgment, including
interest, penalties, attorney's fees and costs,

NOW, THEREFORE,

Public Notice is hereby given that I, ....., Sheriff of ......, Missouri,
will sell such real estate, parcel by parcel, at public auction, to the
highest bidder, for cash to be paid immediately at the end of bidding on
each parcel offered at the sheriff's sale. The sheriff's shall run
between the hours of nine o'clock a.m. and five o'clock p.m., at the
..... front door of the ..... City Courthouse in ....., Missouri, on
....., the ..... day of ....., 20..., and continuing from day to day
thereafter, to satisfy the judgment as to each respective parcel of real
estate sold. If no acceptable bids are received as to any parcel of real
estate, said parcel shall be sold to the Land Reutilization Authority of
....., Missouri.

Any bid received shall be subject to confirmation by the Court and upon
presentation of an application for an occupancy permit, within ten days
of confirmation, when applicable. No occupancy permit shall be required
for parcels without buildings or structures.

................

Sheriff of ....,

Missouri

First Publication ........, 20... (L. 1971 H.B. 472 § 22, A.L. 1984 H.B.
1500)

1. The sale shall be conducted, the sheriff's return thereof
made, and the sheriff's deed pursuant to the sale executed, all as
provided in the case of sales of real estate taken under execution except
as otherwise provided in sections 92.700 to 92.920, and provided that
such sale need not occur during the term of court or while the court is
in session.

2. Such sale shall convey the whole interest of every person having or
claiming any right, title or interest in or lien upon such real estate,
whether such person has answered or not, subject to rights-of-way thereon
of public utilities upon which tax has been otherwise paid, and subject
only to the tax lien thereon, if any, of the United States of America.

3. The collector shall advance from current tax collections the sums
necessary to pay for the publication of all advertisements required by
the provisions of sections 92.700 to 92.920 and shall be allowed credit
therefor in his accounts with the taxing authorities on a pro rata basis.
He shall give credit in such accounts for all such advances recovered by
him. Such expenses of publication shall be apportioned pro rata among and
taxed as costs against the respective parcels of real estate described in
the judgment; provided, however, that none of the costs herein
enumerated, including the costs of publication, shall constitute any lien
upon the real estate after such sale.

4. The purchaser at a sale conducted by the sheriff shall pay cash
immediately at the end of bidding of each parcel on the day of the sale
in an amount including all taxes due and owing and other costs as
otherwise provided by law. (L. 1971 H.B. 472 § 23, A.L. 1984 H.B. 1500)

1. In the event no bid equal to the full amount of all tax bills
included in the judgment, interest, penalties, attorney's fees and costs
then due thereon shall be received at the sale, the land reutilization
authority shall be deemed to have bid the full amount of all tax bills
included in the judgment, interest, penalties, attorney's fees and costs
then due, and if no other bid be then received by the sheriff in excess
of the bid of the land reutilization authority and the sheriff shall so
announce at the sale, then the bid of the land reutilization authority
shall be announced as accepted. The sheriff shall report any such bid or
bids so made by the land reutilization authority in the same way as his
report of other bids is made.

2. Upon confirmation by the court of such bid at such sale by such land
reutilization authority, and upon notification by the sheriff, the
collector shall mark the tax bills so bid by the land reutilization
authority as "canceled by sale to the land reutilization authority" and
shall take credit for the full amount of such tax bills, including
principal amount, interest, penalties, attorney's fees, and costs, on his
books and his statements with any other taxing authorities. (L. 1971 H.B.
472 § 24, A.L. 1984 H.B. 1500)

1. The title to any real estate which shall vest in the land
reutilization authority under the provisions of sections 92.700 to 92.920
shall be held by the land reutilization authority of the city in trust
for the tax bill owners and taxing authorities having an interest in any
tax liens which were foreclosed, as their interests may appear in the
judgment of foreclosure.

2. The title to any real estate which shall vest in any purchaser, upon
confirmation of such sale by the court, shall be an absolute estate in
fee simple, subject to rights-of-way thereon of public utilities on which
tax has been otherwise paid, and subject to any tax lien thereon of the
United States of America, if any, and all persons, including the state of
Missouri, minors, incapacitated and disabled persons, and nonresidents
who may have had any right, title, interest, claim, or equity of
redemption in or to, or lien upon, such lands shall be barred and forever
foreclosed of all such right, title, interest, claim, lien or equity of
redemption, and the court shall order immediate possession of such real
estate be given to such purchaser; provided, however, that such title
shall also be subject to the liens of any tax bills which may have
attached to such parcel of real estate prior to the time of the filing of
the petition affecting such parcel of real estate not then delinquent, or
which may have attached after the filing of the petition and prior to
sheriff's sale and not included in any answer to such petition, but if
such parcel of real estate is sold to the land reutilization authority
the title thereto shall be free of any such liens to the extent of the
interest of any taxing authority in such real estate; provided further,
that such title shall not be subject to the lien of special tax bills
which has attached to the parcel of real estate prior to January 1, 1972,
but the lien of such special tax bills shall attach to the proceeds of
the sheriff's sale or to the proceeds of the ultimate sale of such parcel
by the land reutilization authority. (L. 1971 H.B. 472 § 25, A.L. 1983
S.B. 44 & 45, A.L. 1984 H.B. 1500)

1. After the sheriff sells any parcel of real estate, the court
shall, upon its own motion or upon motion of any interested party, set
the cause down for hearing to confirm the foreclosure sale of the real
estate, even though such parcels are not all of the parcels of real
estate described in the notice of sheriff's foreclosure sale. Notice of
the hearing shall be sent by any interested party, or the court, moving
to confirm the foreclosure sale, to each person who received notice of
sale as specified in subsection 3 of section 92.810. At the time of such
hearing, the sheriff shall make report of the sale, and the court shall
hear evidence of the value of the property offered on behalf of any
interested party to the suit, and shall immediately determine whether an
adequate consideration has been paid for each such parcel.

2. For this purpose, the court shall have power to summon any city
official or any private person to testify as to the reasonable value of
the property, and if the court finds that adequate consideration has been
paid, he shall confirm the sale and order the sheriff to issue a deed
with restriction as provided herein to the purchaser subject to the
application of an occupancy permit for all parcels as provided in
subsection 5 of this section. If the court finds that the consideration
paid is inadequate, the purchaser may increase his bid to such amount as
the court may deem to be adequate, whereupon the court may confirm the
sale. If, however, the purchaser declines to increase his bid and make
such additional payment, then the sale shall be disapproved, the lien of
the judgment continued, and such parcel of real estate shall be again
advertised and offered for sale by the sheriff to the highest bidder at
public auction for cash at any subsequent sheriff's foreclosure sale.

3. If the sale is confirmed, the court shall order the proceeds of the
sale applied in the following order:

(1) To the payment of the costs of the publication of the notice of
foreclosure and of the sheriff's foreclosure sale;

(2) To the payment of all costs including appraiser's fee and attorney's
fees;

(3) To the payment of all tax bills adjudged to be due in the order of
their priority, including principal, interest and penalties thereon. If,
after such payment, there is any sum remaining of the proceeds of the
sheriff's foreclosure sale, the court shall thereupon try and determine
the other issues in the suit in accordance with section 92.775. If any
answering parties have specially appealed as provided in section 92.845,
the court shall retain the custody of such funds pending disposition of
such appeal, and upon disposition of such appeal shall make such
distribution. If there are not sufficient proceeds of the sale to pay all
claims in any class described, the court shall order the same to be paid
pro rata in accordance with the priorities.

4. If there are any funds remaining of the proceeds after the sheriff's
sale and after the distribution of such funds as set out in this section
and no person entitled to any such funds, whether or not a party to the
suit, shall, within two years after such sale, appear and claim the
funds, they shall be distributed to the appropriate taxing authorities.

5. For the purpose of this section, the term "occupancy permit" shall
mean the certificate of use and occupancy as provided for in the revised
municipal code of any city not within a county, which now has or may
hereafter have a population in excess of three hundred thousand
inhabitants.

6. If there is a building or structure on the parcel, the purchaser shall
apply for an occupancy permit from the city or appropriate governmental
agency within ten days after the confirmation hearing. Any purchaser who
is a public corporation acting in a governmental capacity shall not be
required to acquire the occupancy permit. When a parcel, acquired at a
sheriff sale, containing a building is sold from a public corporation
acting in a governmental capacity, the subsequent purchaser shall be
required to apply for the occupancy permit. Failure to apply for such
occupancy permit within ten days after confirmation shall result in the
sale and confirmation being immediately set aside by the motion of any
interested party and that parcel shall again be advertised and offered
for sale by the sheriff to the highest bidder at public auction for cash
at any subsequent sheriff foreclosure sale.

7. The sheriff shall include a deed restriction in the sheriff's deed,
issued after confirmation and after the application of an occupancy
permit for any parcel containing a building or structure. The deed
restriction shall state that the purchasers at the sheriff's sale who had
the property confirmed and who applied for an occupancy permit shall
obtain an occupancy permit for the building or structure from the
appropriate governmental agency prior to any subsequent transfer or sale
of this property. This deed restriction shall exist as a lien against
such real estate while the purchasers hold same in the amount of five
thousand dollars. The purchasers of the property at the sheriff sale who
had the property confirmed and applied for the occupancy permit shall
agree that in the event of their failure to obtain an occupancy permit
prior to any subsequent transfer of the property, they shall pay to the
sheriff the sum of five thousand dollars as fixed, liquidated and
ascertained damages without proof of loss or damages. The sheriff shall
have the discretionary power to file a lawsuit against such purchaser for
collection of these liquidated damages. These liquidated damages shall be
distributed on a prorated basis to the appropriate taxing authority after
the sheriff deducts all costs, expenses and attorney fees for such
lawsuits. The sheriff may employ attorneys as he deems necessary to
collect liquidated damages. (L. 1971 H.B. 472 § 26, A.L. 1984 H.B. 1500,
A.L. 1989 H.B. 342)

The collector or any interested person or anyone on behalf of any
disabled person as defined in chapter 475, RSMo, may appeal from the
judgment confirming or disapproving the sheriff's sale and the
distribution made thereafter; provided, however, no question can be
raised upon such appeal that could have been raised upon an appeal from
the judgment of foreclosure. Such appeals must be taken within twenty
days after the date of such judgment. The necessity for giving bond and
the provisions thereof shall be the same as in cases of appeal from a
judgment of foreclosure. (L. 1971 H.B. 472 § 27, A.L. 1983 S.B. 44 & 45)

Any lawfully appointed deputy sheriff may perform all acts and
things herein required to be done by the sheriff, including the conduct
of any sales, reports of such sales and the issuance of deeds according
to the order of the court, in the name of and with like effect as the
sheriff himself might do. (L. 1971 H.B. 472 § 28)

Any sheriff's deed given pursuant to the municipal land
reutilization law shall be subject to a recording fee for the costs of
recording the deed that shall be assessed and collected from the
purchaser of the property at the same time the proceeds from the sale are
collected. All such deeds shall be recorded at the office of the recorder
of deeds within two months after the sheriff's deed is given. (L. 2002
H.B. 2064)

CROSS REFERENCE: Recorder of deeds, Chap. 59, RSMo

Each sheriff's deed given pursuant to the provisions of the
municipal land reutilization law shall be presumptive evidence that the
suit and all proceedings therein and all proceedings prior thereto from
and including assessment of the lands affected thereby and all notices
required by law were regular and in accordance with all provisions of the
law relating thereto. After two years from the date of the recording of
such sheriff's deed, the presumption shall be conclusive, unless at the
time that this section takes effect the two-year period since the
recording of such sheriff's deed has expired, or less than six months of
such period of two years remains unexpired, in which latter case the
presumption shall become conclusive six months after September 28, 1971.
No suit to set aside or to attack the validity of any such sheriff's deed
shall be commenced or maintained unless the suit is filed prior to the
time that the presumption becomes conclusive, as aforesaid. (L. 1971 H.B.
472 § 29)

1. Fees shall be allowed for services rendered under the
provisions of sections 92.700 to 92.920, as follows:

(1) To the collector, two percent on all sums collected and twenty-five
cents per tract for making the back tax books;

(2) To the circuit clerk, sheriff and printer, such fees as are allowed
by law for like services in civil cases.

2. Such fees shall be taxed as costs and collected from the person
redeeming such tract or from the proceeds of sale. (L. 1971 H.B. 472 § 30)

1. All costs, including costs of publishing any notices, and any
court costs, shall be apportioned among the respective taxing authorities
on a pro rata basis.

2. If any party redeems any parcel of real estate from the lien of any
tax bill, such party shall, in addition to all other amounts then due,
including principal, interest, attorney's fees and costs, also pay costs
to the collector as follows:

(1) Fifty cents per parcel of real estate for issuance of certificate of
redemption;

(2) One dollar per parcel of real estate, if notice of publication has
been commenced;

(3) An additional one dollar per parcel of real estate if notice of
sheriff's foreclosure sale has been commenced. (L. 1971 H.B. 472 § 31)

At the option of the taxing authority or tax bill owner, all
claims for land taxes against any parcel of real estate, which has been
included in any petition filed under sections 92.700 to 92.920, where
such taxes have become due and payable after any tax list or petition
thereon has been filed, may be asserted by amended petition or by answer
filed before judgment, and, if allowed by the court, shall be included in
the judgment against such parcel of real estate. (L. 1971 H.B. 472 § 32)

The general law relating to taxation and the collection of
delinquent taxes as now existing and the provisions found in sections
92.700 to 92.920 shall apply to cities not within any county and which
now have or may hereafter have a population in excess of five hundred
thousand, insofar as not inconsistent with the provisions of sections
92.700 to 92.920. (L. 1971 H.B. 472 § 33)

1. There is hereby created an authority for the management, sale,
transfer and other disposition of tax delinquent lands, which authority
shall be known as "The Land Reutilization Authority of the city of
......, Missouri". It shall have authority to accept the grant of any
interest in real property made to it, or to accept gifts and grant in aid
assistance. Such authority shall have and exercise all the powers
conferred by the provisions of sections 92.700 to 92.920 necessary and
incidental to the effective management, sale, transfer or other
disposition of real estate acquired under and by virtue of the
foreclosure of the lien for delinquent real estate taxes, as provided in
sections 92.700 to 92.920, and in the exercise of such powers, the land
reutilization authority shall be deemed to be a public corporation acting
in a governmental capacity.

2. The land reutilization authority is hereby created to foster the
public purpose of returning land which is in a nonrevenue generating
nontax producing status, to effective utilization in order to provide
housing, new industry, and jobs for the citizens of any city operating
under the provisions of sections 92.700 to 92.920 and new tax revenues
for said city. (L. 1971 H.B. 472 § 34)

The beneficiaries of the land reutilization authority shall be
the taxing authorities which held or owned tax bills against the
respective parcel of real estate sold to the land reutilization authority
at sheriff's foreclosure sale included in the judgment of the court, and
their respective interests in each parcel of real estate shall be to the
extent and in the proportion and according to the priorities determined
by the court on the basis which the principal amount of their respective
tax bills bore to the total principal amount of all of the tax bills
described in the judgment. (L. 1971 H.B. 472 § 35)

1. The land reutilization authority shall be composed of three
members, one of whom shall be appointed by the comptroller of any city
operating under the provisions of sections 92.700 to 92.920, one of whom
shall be appointed by the board of education of such city, and one shall
be appointed by the mayor of any such city. The members shall serve at
the pleasure of their respective appointing authority and shall serve
without compensation. The members so appointed may be employees of the
appointing authority and shall serve without additional compensation.

2. Any vacancy in the office of land reutilization commissioner shall be
filled by the same appointing authority which made the original
appointment. If any appointing authority fails to make any appointment of
a land reutilization commissioner within the time the first appointments
are required, or within thirty days after any term expires, then the
appointment shall be made by the mayor of the city. (L. 1971 H.B. 472 §
36)

1. Such land reutilization commissioners shall meet immediately
after all three have been appointed and qualified and shall select a
chairman, a vice chairman and a secretary.

2. Such commissioners shall each furnish a surety bond, if such bond is
not already covered by governmental surety bond in a penal sum not to
exceed twenty-five thousand dollars to be approved by the comptroller,
the premium of such bond to be paid by the comptroller out of the city
funds. Such bond must be issued by a surety company licensed to do
business in the state of Missouri, and shall be conditioned to guarantee
the faithful performance of their duties hereunder, and shall be written
to cover all the commissioners.

3. Before entering upon the duties of his office, each commissioner shall
take and subscribe to the following oath: State of Missouri

ss. City of ........

I, ...., do solemnly swear that I will support the Constitution of the
United States, and the Constitution of the state of Missouri; that I will
faithfully and impartially discharge my duties as a member of the Land
Reutilization Authority of ...., Missouri; that I will, according to my
best knowledge and judgment, administer such tax delinquent lands held by
me in trust, according to the laws of this state and for the benefit of
the public bodies and the tax bill owners which I represent, so help me
God.

..................

Subscribed and sworn to this .... day of ......, 20..

My commission expires: .........

................

Notary Public (L. 1971 H.B. 472 § 37)

1. Such land reutilization authority shall be a continuing body
and shall have and adopt an official seal which shall bear on its face
the words "Land Reutilization Authority of ....., Missouri", "Seal", and
shall have the power to sue and issue deeds in its name, which deed shall
be signed by the chairman or vice chairman, and attested by the secretary
or assistant secretary and the official seal of the land reutilization
authority affixed thereon, and shall have the general power to administer
its business as any other corporate body.

2. The land reutilization authority may convey title to any real estate
sold or conveyed by it by general or special warranty deed, and may
convey as absolute title in fee simple, without in any case procuring any
consent, conveyance or other instrument from the beneficiaries for which
it acts; provided, however, that each such deed shall recite whether the
selling price represents a consideration equal to or in excess of
two-thirds of the appraised value of such real estate so sold or
conveyed, and if such selling price represents a consideration less than
two-thirds of the appraised value of the real estate, then the land
reutilization commissioners shall first procure the consent thereto of
not less than two of the three appointing authorities, which consent
shall be evidenced by a copy of the action of each such appointing
authority duly certified to by its clerk or secretary attached to and
made a part of land reutilization authority commission official minutes.
However, the land reutilization authority may retain a reversionary
interest in any real estate conveyed by it for up to two years from the
date of conveyance. (L. 1971 H.B. 472 § 38, A.L. 1984 H.B. 1500)

It shall be the duty of such land reutilization authority to
administer the tax delinquent lands, as follows:

(1) Such land reutilization authority shall immediately assume possession
and control of all real estate acquired by it under the provisions of
sections 92.700 to 92.920 and proceed to inventory and appraise such
land, and thereafter keep and maintain a perpetual inventory of such real
estate, except that individual parcels may be consolidated and grouped or
regrouped for economy, utility or convenience.

(2) It shall classify such land as to its use, into the following three
classifications:

(a) Suitable for private use;

(b) Suitable for use by a public agency;

(c) Not usable in its present condition or situation and held as a public
land reserve. Any parcel of property may be reclassified by two-thirds
vote of the land reutilization commissioners, and all properties
classified as falling within paragraph (c) of this subdivision shall be
reviewed annually to determine the appropriateness of such classification.

(3) Such land reutilization authority shall administer all property in
classification (a) of subdivision (2) in accordance with subdivision (4)
of this section. Every effort shall be made to sell the property at a
price as close to its appraised value as possible. Property in
classifications (b) and (c) of subdivision (2) may be transferred at no
cost, except any administrative expenses connected with the transfer, by
the land reutilization authority upon request of and to those public
agencies provided for in classification (b) of subdivision (2) upon
submission of a plan of use for the property by the public agency to the
land reutilization commissioners, except that no property shall be
transferred at no cost unless there be a unanimous vote of the three land
reutilization commissioners. If the property is transferred at no cost to
any public agency and the public agency shall then sell or otherwise
dispose of the property within ten years for any consideration, the
proceeds of the sale or disposal shall be returned to the land
reutilization commissioners who shall in turn distribute the proceeds in
accordance with the provisions of section 92.840. If the land
reutilization commissioners do not give an affirmative vote to the
request for transfer, the land reutilization authority may dispose of the
property in accordance with subdivision (4) of this section. Properties
in paragraph (c) of subdivision (2) shall be studied and recommendations
made to taxing authorities as to possible uses for real estate in the
classification. In furtherance of this object the land reutilization
authority shall have access to any and all city and county records at any
time and may call upon any and all city and county officers, departments,
boards, planning commissions or other commissions for studies, statistics
or recommendations. The land reutilization authority shall prepare a list
of all buildings in paragraph (a) of subdivision (2), which list shall be
corrected and amended on a quarterly basis. The commissioners may make a
charge, not to exceed one dollar for each copy of the list, which money
shall be used to help defray the costs of preparing the list. Any person
may purchase a copy of the list. Any real estate agent or broker licensed
to do business in the city may when authorized by the commissioners sell
any property upon the terms and conditions imposed by the commissioners,
and the commissioners are authorized and empowered to pay a reasonable
real estate commission; and provided, that nothing herein shall prohibit
the commissioners from selling or exchanging any real estate directly to
or with any purchaser.

(4) The land reutilization commissioners shall have power, and it shall
be their duty, to manage, maintain, protect, rent, lease, repair, insure,
alter, hold and return, assemble, sell, trade, acquire, exchange or
otherwise dispose of any real estate, on terms and conditions as may be
determined in the sole discretion of the commissioners. The land
reutilization commissioners may assemble tracts or parcels of real estate
for public parks or any other purposes and to such end may exchange or
acquire parcels, and otherwise effectuate such purposes by agreement with
any taxing authority.

(5) The land reutilization authority shall adopt rules and regulations in
harmony with the provisions of sections 92.700 to 92.920 and shall keep
records of all its transactions, which records shall be open to
inspection of any taxing authority in the city at any time. There shall
be an annual audit of the affairs, accounts, expenses, and financial
transactions of such land reutilization authority by certified public
accountant as of December thirty-first of each year, which accountants
shall be employed by the commissioners on or before November first of
each year, and certified copies thereof shall be furnished to the
appointing authorities described in section 92.885 and shall be available
for public inspection at the office of the land reutilization authority.
(L. 1971 H.B. 472 § 39, A.L. 1984 H.B. 1500)

1. The land reutilization commissioners may appoint a director
and such other employees who are deemed necessary to carry out the
responsibilities and duties herein imposed and may incur such other
reasonable and proper costs and expenses as are related thereto. If such
costs and expenses exceed the amount of funds available to the land
reutilization authority under provisions of sections 92.700 to 92.920,
the land reutilization authority shall obtain approval of the board of
estimate and apportionment and an appropriation by the governing body of
the city for such additional or supplemental fund needs. Such
appropriations by the city shall be considered advances to the land
reutilization authority subject to repayment from funds supplementally
accumulated by the land reutilization authority under provisions of law.

2. The comptroller of the city shall handle all such appropriated expense
funds and disburse same under the same provisions for handling other city
departmental expenditures.

3. The land reutilization authority shall deposit all funds received
under provisions of sections 92.700 to 92.920 with the treasurer of the
city, and the comptroller of the city shall maintain separate fund
accounts for such deposits and make disbursements therefrom upon receipt
of vouchers duly authorized by the land reutilization authority under
provisions of sections 92.700 to 92.920 and in accordance with standard
procedures adopted by and approved by the comptroller.

4. The fiscal year of the land reutilization authority shall commence on
January first of each year. The land reutilization authority shall audit
all claims for the expenditure of money, and shall, acting by the
chairman or vice chairman thereof, draw warrants therefor from time to
time. (L. 1971 H.B. 472 § 40)

The land reutilization authority shall set up and maintain a
perpetual inventory on each tract of its real estate, except that
individual tracts may be consolidated and grouped or regrouped for
economy or convenience. (L. 1971 H.B. 472 § 41)

1. The land reutilization authority shall set up accounts on its
books relating to the operation, management, or other expense of each
individual parcel of real estate.

2. When any parcel of real estate is sold or otherwise disposed of by the
land reutilization authority, the proceeds therefrom shall be applied and
distributed in the following order, except as provided for in section
92.900:

(1) To the payment of the expenses of sale, the costs of the care,
improvement, operation, acquisition, demolition, management, and
administration of such parcels of real estate as determined by the land
reutilization commissioners and apportioned to such parcel;

(2) The balance to be paid to the respective taxing authorities and tax
bill owners, if any, in the proportion that the principal amounts of the
tax bills of each such party bears to the total principal amount of all
the tax bills included in the original judgment relating to such parcel
of real estate and in the order of their respective priorities.

After deduction of all sums charged to each account for various expenses,
distribution shall be made to the respective taxing authorities and to
tax bill owners having an interest in such parcel of real estate, on
January first and July first of each year, and at such other times as the
land reutilization commissioners in their discretion may determine. (L.
1971 H.B. 472 § 42, A.L. 1984 H.B. 1500)

1. Before any distribution provided for in section 92.915 may be
made, the collector shall review the books of the land reutilization
authority for purposes of certifying the following:

(1) That the expenses and costs reflected on the books have been properly
allocated to each property which has been sold and the expenses and costs
provided for in subdivision (1) of subsection 2 of section 92.915 are
reasonably related to the management and operation of the land
reutilization authority;

(2) That the proposed distribution accurately reflects the amounts shown
on the books of the collector for penalties, attorneys' fees or costs
which were included in the judgment against such parcel of real estate,
plus its proportional part of the costs of the sheriff's foreclosure sale.

2. After such certification, the land reutilization authority shall
transfer to the collector that part of distributed proceeds provided for
the payment of those costs described in subsection 2 of section 92.915,
upon receipt of which he shall immediately pay thereon.

3. The balance of the proposed distribution shall also be paid to the
collector, who in accord with the provisions of subdivision (3) of
subsection 2 of section 92.915, shall determine the interests of the
respective taxing authorities for the various tax years included in the
original judgment for each parcel of real property and shall establish
the proportionate share of each taxing authority based upon its tax rate
for the various years. The collector shall thereupon submit in writing to
each taxing authority his determination as to their respective interests
in the proposed distribution. If no objection is made within ten days
thereafter, the collector shall forthwith make such distribution.

4. As additional compensation for the duties herein prescribed, the
collector shall receive annually the sum of five thousand dollars. (L.
1979 S.B. 385)

1. Neither said members nor any salaried employee of the land
reutilization authority provided for herein shall receive any
compensation, emolument or other profit directly or indirectly from the
rental, management, purchase, sale or other disposition of any lands held
by such land reutilization authority other than the salaries, expenses
and emoluments provided for herein.

2. Any person convicted of violating this section shall be deemed guilty
of a felony and upon conviction thereof shall be sentenced to serve not
less than two nor more than five years in the state penitentiary. (L.
1971 H.B. 472 § 43)

Usa-missouri Law Firm / Lawyers Services Provided in Usa-missouri :

Usa-missouri Divorce Laws, custody, Usa-missouri Corporate Lawyers, Agreement, provident fund, Registered marriage, Court marriage Lawyers, Special/ Foreign marriage, Incorporation of company, Rent, eviction, tenancy, Lease Lawyers, Usa-missouri Labour laws, Appeals, Supreme Court Lawyers, High Court Lawyers, Bail, medical, negligence, Insurance claims/ accidents Lawyer, Usa-missouri Citizenship/ immigration Lawyers, Copyright Laws, Consumer, district Lawyer, State, national, Dowry, Wills & Probate, Trust & Estates Lawyers, Intellectual Property Lawyer, Bankrupt Lawyers, Banking & Finance, Corporate, Private Business Law, Recovery, Joint Venture & Mergers, Consumer, Civil Right Law Usa-missouri, Medical Negligence, Medical Malpractice, legal notice, summons, Income Tax Lawyers, sales, Custom Law, Excise Law, octroi, cess Civil, Criminal Solicitor Usa-missouri, Registration of property, Title search, mutation relationship, Conveyance, Transfer of Property Law, Usa-missouri Property lawyer, deeds, drafts, power of attorney, Recovery, Taxation Laws in Usa-missouri

LEGAL SERVICES

Add Lawyer
Legal Enquiry
Find a Lawyer
Bare Acts / India Codes
Statutes / Code

LAWYER BY LOCATION

India Lawyer
United State Lawyer
UAE Lawyer
Canada Lawyer
Find More...

LAW PRACTICE AREA

Business Law
Employment & Labor Law
Govt. Agencis & Taxtion
Family Law
Real Estate Property Law
Immigration Law

ABOUT HELPLINELAW

About Us
Contact Us
Services
Site Map
Recommend to Friends

This web site is designed for general information only. The information presented at this site should not be construed to be formal legal advice nor the formation of a lawyer/client relationship. Persons accessing this site are encouraged to seek independent counsel for advice in India abroad regarding their individual legal, civil criminal issues or consult one of the experts online.