Jackson County Property Tax

1992 MISSOURI ATTORNEY GENERAL’S OPINIONS

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Opinion Date Topic Summary
21-92 6 ADMINISTRATIVE RULES.
DEPARTMENT OF REVENUE.
SECRETARY OF STATE.
(1) The fiscal note required by Section 536.200, RSMo Supp.1991, and Section 536.205, RSMo 1986, is to only include the estimated cost attributable to the proposed rulemaking and is not to include the estimated cost attributable to the legislation which the proposed rulemaking implements, and (2) compliance with Sections 536.200 and 536.205 is required even if the proposed rulemaking results from a court decision.
34-92 Jan 24 BLIND.
DIVISION OF FAMILY SERVICES.
SOCIAL SERVICES, DEPARTMENT OF.
WORKMENS‘ COMPENSATION.
(1) Vending facility managers of the Division of Family Services/Bureau for the Blind are employees of the state for workers’ compensation purposes; and (2) employees of vending facility managers are employees of the state for workers’ compensation purposes.
40-92 Jan 28 FIRE PROTECTION DISTRICTS. Under Section 321.200, RSMo Supp.1991, and Section 321.220, RSMo Supp.1991, a board of directors of a fire protection district is not authorized to contract with the fire chief for the fire chief to hire, discharge or suspend employees.
45-92 23 COUNTIES.
COUNTY FUNDS.
PROSECUTING ATTORNEY.
SHERIFFS.
The prosecuting attorney and sheriff of a third class county are not authorized to maintain a bank account for law enforcement purposes separate from the county treasury.
61-92 Feb 21 Opinion letter to Carl M. Koupal, Jr.
63-92 Nov 9 Opinion letter to The Honorable Steve Ehlmann.
65-92 21 Opinion letter to John J. Jackson.
67-92 July 8 DEPARTMENT OF PUBLIC SAFETY.
POLICE.
SAFETY BELTS.
SEAT BELTS.
TRAFFIC LAWS.
(1) An officer may not stop, inspect or detain a motorist solely to determine compliance with Section 307.178.2, RSMo Supp.1991, even if the officer visually observes the motorist appears to not be wearing a seat belt, and (2) if a motorist has been stopped, inspected or detained as a result of a roadblock/checkpoint established for a law enforcement purpose other than to check for seat belt compliance, an officer is empowered to issue a warning or citation if he has probable cause to believe that a motorist is in violation of Section 307.178.
68-92 Jan 17 NATURAL RESOURCES, DEPARTMENT OF.
STATE FUNDS.
The first reversion to the general revenue fund of the state pursuant to Section 640.220.2, RSMo Supp.1990, shall be at June 30, 1993, and the amount of such reversion shall be the “unexpended balance in the subaccounts of the natural resources protection fund that exceeds” the collections for the biennium July 1, 1991 to June 30, 1993.
70-92 Aug 11 Opinion letter to Terry R. Rottler.
72-92 Mar 16 CHARTER COUNTIES.
COUNTIES.
COUNTY SHELTERED WORKSHOPS.
COUNTY TAXES.
PROPERTY TAX.
SHELTERED WORKSHOPS.
TAXATION – TAX RATE.
A first class county having a charter form of government and not containing any part of a city of 350,000 inhabitants is not authorized to levy a tax pursuant to Sections 205.971 and 205.972, RSMo Supp.1991, in excess of twenty cents per each one hundred dollars assessed valuation even if such county had a higher tax rate prior to the adoption of the charter.
73-92 Jan 10 Opinion letter to The Honorable Don Steen.
77-92 Mar 16 CITIES, TOWNS AND VILLAGES.
CITY EMPLOYEES.
CITY OFFICERS-OFFICIALS.
SUNSHINE LAW.
For purposes of Section 610.021(3) and (13), RSMo Supp.1991, (1) the elected mayor and elected city council members, whether paid or not paid, are not employees of the city; (2) the city clerk and finance director, who are appointed by the mayor and/or city council and are paid, are employees; and (3) the members of committees and citizen boards, who are appointed by the mayor and/or city council and are not paid, are not employees.
79-92 Jan 10 Opinion letter to The Honorable Thomas P. Stoff.
87-92 June 15 COSTS.
COURT COSTS.
CRIMINAL COSTS.
SHERIFF’S FEES.
SHERIFFS.
The $4.00 fee provided in Section 57.290.1, RSMo Supp.1991, “[f]or every trial in a criminal case or confession” is to be assessed in cases involving traffic violations if the violation is a crime as defined in Section 556.016, RSMo 1986, and if the sheriff is officially present in court.
89-92 Jan 24 APPORTIONMENT.
REAPPORTIONMENT.
SENATORIAL DISTRICTS.
SENATORIAL REDISTRICTING.
VACANCY.
VACANCY IN OFFICE.
If an incumbent state senator vacates office after the filing of the apportionment plan and map but before the end of his term, the election to fill the vacancy is held within the boundaries composing the senatorial district at the time of the next preceding general election.
92-92 Feb 11 COUNTIES.
COUNTY SALES TAX.
SCHOOLS.
TAXATION – COUNTY SALES TAX.
TAXATION SALES TAX.
A third class county is not authorized to levy a county sales tax with the revenue from the sales tax to be distributed to school districts.
94-92 Feb 21 CITIES, TOWNS AND VILLAGES.
HOUSING AUTHORITY.
KANSAS CITY.
POPULATION.
Sections 99.132 and 99.134, RSMo Supp.1991, do not now apply to the City of Kansas City.
96-92 Aug 26 BOARD OF REGENTS.
COLLEGES.
STATE COLLEGES.
The Board of Regents of Central Missouri State University cannot delegate to the president of the institution the authority to appoint or dismiss faculty.
104-92 May 18 COUNTIES.
COUNTY BUDGET.
COUNTY FUNDS.
RECORDER OF DEEDS.
RECORDERS’ FEES.
(1) The recorders fund authorized under Section 59.319, RSMo Supp.1991, should be maintained as a separate fund by the county treasurer in the county treasury, and (2) the county commission is not authorized to budget less to the county recorder of deeds for record storage, microfilming and preservation than the funds available in the recorders fund.
105-92 Feb 11 CITIES, TOWNS AND VILLAGES.
CITY DEPOSITORY.
CITY HOSPITAL.
CITY TREASURER.
HOSPITAL BOARD OF TRUSTEES.
HOSPITAL FUNDS.
HOSPITAL TRUSTEES.
HOSPITALS.
(1) All moneys of a city hospital established pursuant to Sections 96.150 to 96.228, RSMo, generated from taxes, donations and from any other source are to be deposited in the city treasury to the credit of a separate fund established for the facility and (2) the depositary for the facility fund is to be selected by the city in accordance with Sections 95.280 and 95.285, RSMo 1986.
107-92 June 2 INVESTMENT OF SCHOOL MONEYS.
INVESTMENTS BY SCHOOL DISTRICTS.
SCHOOLS.
SCHOOL FUNDS.
Section 165.051, RSMo, as amended by House Committee Substitute for Senate Substitute for Senate Committee Substitute for Senate Bill No. 581, General Assembly, Second Regular Session (1992), authorizes a Missouri school district to invest certain surplus funds in bank repurchase agreements as described in Article IV, Section 15, of the Constitution of Missouri and Section 30.260, RSMo Supp.1991.
108-92 May 18 AMBULANCE DISTRICT.
INCOMPATIBILITY OF OFFICES.
PUBLIC ADMINISTRATOR.
The offices of treasurer of an ambulance district and county public administrator are not incompatible and one person may hold both offices at the same time.
109-92 Mar 5 CITIES, TOWNS AND VILLAGES.
KANSAS CITY.
LIQUOR.
SALE OF INTOXICATING LIQUOR.
TAXATION – CITIES, TOWNS AND VILLAGES.
TAXATION – CITY SALES TAX.
TAXATION – SALES TAX.
Sections 92.325 to 92.340, RSMo Supp.1991, do not authorize the City of Kansas City to impose the convention and tourism tax on taverns which sell only alcoholic beverages.
110-92 May 5 CITIES, TOWNS AND VILLAGES.
CITY OFFICERS – OFFICIALS.
CONFLICT OF INTEREST.
FOURTH CLASS CITIES.
INCOMPATIBILITY OF OFFICES.
The mayor of a fourth class city may not collect, in addition to his salary as mayor, an hourly payment for work for the city on government grants; on street projects; supervising park improvements, road improvements and repairs; and supervising improvements on the city’s water and sewer facilities.
127-92 Withdrawn
134-92 May 5 BANDS.
CITIES, TOWNS AND VILLAGES.
CITY BANDS.
HANCOCK AMENDMENT.
PROPERTY TAX.
TAXATION – CITIES, TOWNS AND VILLAGES.
TAXATION – TAX RATE.
The City of St. Charles may not impose a band tax pursuant to Section 71.640, RSMo 1986, without voter approval.
135-92 Withdrawn
136-92 June 11 Opinion letter to The Honorable Mike Lybyer.
138-92 Aug 11 ARCHITECTS AND ENGINEERS.
COUNTIES.
COUNTY COMMISSIONERS.
NEPOTISM.
It would not be a violation of Article , Section 6, of the Constitution of Missouri for a county commission to contract with an architectural firm in which the son-in-law of the presiding commissioner is a non-equity participating partner.
143-92 May 13 Opinion letter to The Honorable D. Blunt.
147-92 Nov 3 Opinion letter to Thomas E. Mountjoy.
148-92 June 5 Opinion letter to The Honorable D. Blunt.
149-92 June 10 Opinion letter to The Honorable D. Blunt.
151-92 June 29 Opinion letter to The Honorable Dennis Ziegenhorn.
153-92 Dec 30 ASSOCIATE CIRCUIT JUDGES.
ELECTION OF JUDGES.
ELECTIONS.
TERM OF OFFICE.
The associate circuit judges elected in November, 1992, to fill the judgeships created in 1991 under Section 478.320, RSMo 1986, because of an increase in a county’s population serve the unexpired portion of a term ending December 31, 1994.
154-92 June 29 Opinion letter to The Honorable D. Blunt.
155-92 Nov 12 AGRICULTURE.
AGRICULTURAL EXTENSION.
EXTENSION COUNCIL.
UNIVERSITIES.
MISSOURI UNIVERSITY.
Section 281.040.2, RSMo Supp.1991, prohibits the charging of a fee for the course of instruction required for individuals to obtain a certified private applicator’s license from the Director of the Department of Agriculture or for educational materials needed to successfully complete the course.
161-92 Dec 2 DEPARTMENT OF PUBLIC SAFETY.
FINANCIAL RESPONSIBILITY MOTOR VEHICLE LAW.
MOTOR VEHICLE RESPONSIBILITY LAW.
MOTOR VEHICLES.
PEACE OFFICERS.
POLICE.
Section 303.024, RSMo, as amended by Senate Substitute for House Substitute for House Bill No. 1574, General Assembly, Second Regular Session (1992), authorizes a law enforcement officer who lawfully stops an operator of a motor vehicle to notify the Director of Revenue if the operator fails to exhibit an insurance identification card but does not authorize the officer to make an arrest and issue a Uniform Complaint and Summons for failure to exhibit an insurance identification card or failure to maintain financial responsibility.
164-92 Dec 31 DRIVING WHILE INTOXICATED.
JURISDICTION.
JUVENILES.
TRAFFIC OFFENSES.
Pursuant to Section 211.031, RSMo Supp.1991, a fifteen and one-half year old who operates a motor vehicle in violation of Section 302.020, RSMo Supp.1991, without a temporary instruction permit as authorized by Section 302.130, RSMo Supp.1991, is not within the exclusive original jurisdiction of the juvenile court, a fifteen and one-half year old charged with a first offense of driving while intoxicated is not within the exclusive original jurisdiction of the juvenile court, and the exception to the exclusive original jurisdiction of the juvenile court for a fifteen and one-half year old who is alleged to have violated a state or municipal traffic ordinance or regulation is not applicable when the charge is leaving the scene of an accident under such circumstances as to constitute a felony.
167-92 Oct 28 BOARD OF PUBLIC WORKS.
CITIES, TOWNS AND VILLAGES.
CITY BOARD OF PUBLIC WORKS.
SCHOOLS.
SCHOOL BOARDS.
An election to the school board constitutes the acceptance of “a nomination or appointment for any other office” as the phrase is used in Section 91.470, RSMo 1986.
169-92 Oct 15 CIRCUIT BREAKER LAW.
HOMESTEAD.
PROPERTY TAX.
TAXATION – GENERAL.
TAXATION – INCOME TAX.
Pursuant to Section 135.010(1), RSMo, as amended by Senate Committee Substitute for House Committee Substitute for House Bills Nos. 1434 & 1490 and Senate Substitute for Senate Bill No. 797, General Assembly, Second Regular Session (1992), veterans of the armed forces of the United States or this state who became one hundred percent disabled as a result of such military service and their spouses are eligible for tax credits provided in Sections 135.010 to 135.030, RSMo, regardless of age.
180-92 Sept 8 Opinion letter to The Honorable George R. Engelbach.
192-92 Dec 2 COUNTIES.
COUNTY DEPOSITORIES.
COUNTY FUNDS.
COUNTY INVESTMENTS.
COUNTY TREASURY.
INVESTMENT OF COUNTY FUNDS.
INVESTMENTS.
A county is not authorized by law to enter into repurchase agreements.
197-92 Dec 31 Opinion letter to The Honorable D. Blunt and James R. Moody.

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