Jackson County Property Tax

1997 MISSOURI ATTORNEY GENERAL’S OPINIONS

Select year to view:  1990  |   1991  |   1992  |   1993  |   1994  |   1995  |  1996  | 1997  | 1998  |   1999

Opinion Date Topic Summary
45-97 Jan 10 COLLECTOR’S DEEDS.
DELINQUENT TAX SALES.
Pursuant to Section 140.260, RSMo 1994, (1) the land held by the county-appointed trustee should be sold by the method that provides the maximum amount available for distribution to the taxing authorities, (2) each lot may be sold separately or the land may be sold in tracts, and (3) the county is not responsible for subdivision assessments levied against the land during the time the land is held by the trustee.
60-97 Oct 27 ASSESSORS.
COUNTY BOARD OF EQUALIZATION.
COUNTY COLLECTOR.
OMITTED PROPERTY.
PROPERTY TAX.
STATE TAX COMMISSION.
TAXATION – OMITTED PROPERTY.
TAX RECEIPTS.
With regard to a third class county 1) where tangible personal property has not been assessed or taxed in the previous year or years, there is no authority for the assessor or other county officials to place the property on the books in order to assess and tax for the omitted year or years, and 2) pursuant to Section 301.025, RSMo, as amended by Conference Committee Substitute for House Committee Substitute for Senate Committee Substitute for Senate Bill No. 316, General Assembly, First Regular Session (1997), if tangible personal property was assessable by a county for a certain tax year, but was not assessed during that tax year, the county collector, upon request, is to certify that no taxes were due for that tax year and send that statement to the person making the request.
75-97 Jan 10 CITY LIBRARIES.
LIBRARIES.
LIBRARY FUNDS.
Among the permitted expenditures from the fund created by Section 182.260, RSMo 1994, are: 1) building repairs, 2) heating and air conditioning improvement and replacement, 3) equipment for building security, 4) salaries for maintenance and security staff, 5) the purchase of real estate to be used for a library, 6) feasibility studies for property proposed to be purchased for a library, 7) upkeep and improvement of grounds and parking areas at the library site, 8) furniture such as tables and chairs, 9) office equipment such as file cabinets, 10) display racks and bookshelves, and 11) a projection system and slide projector for use in the library.
80-97 Jan 6 LEGAL NOTICES.
LEGAL PUBLICATION.
NEWSPAPERS.
A newspaper which has been admitted to the post office as “periodicals” satisfies the requirement of Section 493.050, RSMo 1994, that the newspaper “shall have been admitted to the post office as second class matter.”
82-97 Jan 10 CITIES, TOWNS AND VILLAGES.
CITY RECORDS.
PUBLIC RECORDS.
RECORDS.
SUNSHINE LAW.
A city council member of a third-class city should have access to the minutes of a meeting of the city council of which she is a member, where she was absent from that meeting, and where the meeting was closed pursuant to Section 610.021(3), RSMo Supp. 1995.
86-97 June 10 COUNTIES.
COUNTY OFFICIALS.
COUNTY EMPLOYEES’ RETIREMENT SYSTEM.
RETIREMENT.
A member of the County Employees’ Retirement System who is receiving retirement benefits from the system is not an “active member” as that term is used in Section 50.1130, RSMo 1994, and is not entitled to the death benefit provided by that section.
91-97 Jan 20 APPROPRIATIONS.
COMPENSATION.
GENERAL ASSEMBLY.
STATE OFFICERS.
If the General Assembly appropriates less money for the compensation of officials than the compensation shown in the Compensation Schedule prepared by the “Missouri Citizen’s Commission on Compensation for Elected Officials”, those officials are to be paid the lesser amount appropriated by the General Assembly rather than the amount shown in the Compensation Schedule.
92-97 Feb 17 COMPENSATION.
CONSTITUTIONAL LAW.
GENERAL ASSEMBLY.
STATE OFFICERS.
If the General Assembly disapproves by concurrent resolution the November 30, 1996, Compensation Schedule prepared by the “Missouri Citizen’s Commission on Compensation for Elected Officials”, Article XIII, Section 3 of the Missouri Constitution does not prohibit those officials listed in the Compensation Schedule from receiving compensation after July 1,1997.
94-97 June 10 COUNTIES.
COUNTY EMPLOYEES.
NEPOTISM.
SHERIFFS.
A sheriff of a third class county appointed to complete the term of office of the previous sheriff who died does not violate Article , Section 6 of the Missouri Constitution, the nepotism provision, if he retains as a deputy sheriff his son who had been appointed as a deputy by the previous sheriff.
101-97 Mar 3 INITIATIVES. Review and approval pursuant to Sections 116.332 and 116.334, RSMo 1994, of the sufficiency as to form of an initiative petition relating to the amendment of Article VI of the Missouri Constitution by adopting one new section to be known as Section 34.
104-97 Mar 13 NEPOTISM.
UNIVERSITY OF MISSOURI.
The son of the head football coach at the University of Missouri may be appointed as an assistant football coach at that school without violating Article , Section 6 of the Missouri Constitution, the nepotism provision, when the head football coach is not involved in the hiring process.
106-97 Mar 24 INITIATIVES. Review and approval of legal content and form of a summary statement prepared pursuant to Section 116.334, RSMo 1994, regarding an initiative petition relating to the amendment of Article VI of the Missouri Constitution by adopting on new section to be known as Section 34.
126-97 Aug 15 ABORTION.
PHYSICIANS.
Under current Missouri law a person performing an abortion by partially vaginally delivering a living fetus before intentionally killing the infant and completing the delivery may be charged with second degree murder under Section 188.035, RSMo 1994.
127-97 Aug 28 CONCEALED WEAPONS.
POLICE.
A law enforcement officer, authorized by Section 70.820, RSMo, as amended by Conference Committee Substitute for Senate Committee Substitute for House Substitute for House Committee Substitute for House Bills Nos. 69 & 179 and House Committee Substitute for House Bill No. 669, General Assembly, First Regular Session (1997) to arrest certain persons at any place within this state, is authorized to carry a concealed weapon at any place within this state.
129-97 July 22 SCHOOLS.
SCHOOL BOARD MEETINGS.
SUNSHINE LAW.
VOTES/VOTING.
(1) The vote by a school board to hire, fire, promote or discipline an employee of the school district which vote must be made available to the public pursuant to Section 610.021(3), RSMo Supp. 1996, should disclose how each member of the school board cast his or her vote, and (2) the school board need not disclose the information which was considered by the board prior to the vote being taken.
137-97 Aug 26 ASSESSORS.
COMPENSATION.
TERM OF OFFICE.
A county assessor commencing a term of office on September 1, 1997 whose compensation is based on Section 53.082, RSMo, is entitled to any additional compensation resulting from the enactment of Conference Committee Substitute for House Committee Substitute for Senate Substitute for Senate Bill No. 11, General Assembly, First Regular Session (1997) beginning September 1, 1997.
145-97 Sept 5 CRIMINAL LAW.
POLICE.
POLICE RECORDS.
SHERIFFS.
SUNSHINE LAW.
Pursuant to subsection 3 of Section 566.617, RSMo, as enacted by Conference Committee Substitute for House Committee Substitute for Senate Committee Substitute for Senate Bill No. 56, General Assembly, First Regular Session (1997), a local law enforcement agency shall provide to any person upon request a complete list of the names and addresses of sex offenders registered within such agency’s jurisdiction as well as the crime for which each offender was convicted.
153-97 Sept 29 BALLOTS.
REFERENDUM.
Review and approval pursuant to Sections 116.332 and 116.334, RSMo, of the sufficiency as to form regarding a proposed law adding seven new sections to Chapter 578, RSMo.
161-97 Oct 16 BALLOTS.
REFERENDUM.
Review and approval of legal content and form of a summary statement prepared pursuant to Section 116.334, RSMo, regarding a proposed law adding seven new sections to Chapter 578, RSMo.
162-97 Oct 16 BALLOTS.
REFERENDUM.
Review and approval of legal content and form of a fiscal note and fiscal note summary statement prepared pursuant to Section 116.175, RSMo, regarding a proposed law adding seven new sections to Chapter 578, RSMo.
169-97 Nov 13 BALLOTS.
REFERENDUM.
Review and rejection pursuant to Sections 116.332 and 116.334, RSMo, of the sufficiency as to form of regarding a proposed law adding seven new sections to Chapter 578, RSMo.
174-97 Nov 21 BALLOTS.
REFERENDUM.
Review and approval of legal content and form of a fiscal note and fiscal note summary statement prepared pursuant to Section 116.175, RSMo, regarding a proposed law adding seven new sections to Chapter 578, RSMo.