Opinion Letter No. 6-86
Contents of letter
January 17, 1986
Arthur L. Mallory, Ph.D.
Commissioner of Education
Missouri Department of Elementary and Secondary Education
Post Office Box 480
515 East High Street
Jefferson City, Missouri 65102
Dear Dr. Mallory:
This letter is in response to your questions asking:
May a school district in the year subsequent to a tax revision resulting either from reassessment or Section 22A of Article X of the Constitution of Missouri modify its tax rate ceiling by a simple majority vote of the board of education to recapture any loss in state school aid resulting from an aggregate increase in assessed valuation within the district? (Emphasis added.)
Section 137.073.5(2), RSMo Supp. 1985, states in part:
It is further the intent of the general assembly, under the authority of section 10(c) of article X of the Constitution of Missouri, that the provisions of this section be applicable to tax rate reductions or revisions mandated under section 22 of article X of the Constitution of Missouri as to reestablishing tax rates as reduced or revised in subsequent years, enforcement provisions, and other provisions not in conflict with section 22 of article X of the Constitution of Missouri; except that, in (Emphasis added.)The current general reassessment of property tax valuations has caused the equalized assessed valuations of some school districts to increase.
We believe that Section 137.073.5(2), RSMo Supp. 1985, was intended by the legislature to apply only to losses of state aid caused by the Hancock Amendment tax rate rollback, Article X, Section 22(a), Missouri Constitution, even though such application may be constitutionally questionable. Your question concerns losses of state aid caused by increases in a school district's equalized assessed valuation. The statutory language quoted above in Section 137.073.5(2), RSMo Supp. 1985, has no application to losses of state aid caused by increases in a school district's equalized assessed valuation.
We conclude that Section 137.073.5(2), RSMo Supp. 1985, does not authorize the modification of the tax rate ceiling by simple majority vote of the local board to recapture losses of state school aid funds resulting from an aggregate increase in assessed valuation within the school district.
Very truly yours,
William L. Webster
Attorney General