Opinion Letter No. 45-68

April 2, 1968

Honorable Frank L. Mickelson
State Representative
District No. 110
Freeman, Missouri 64746

Dear Representative Mickelson:

This office is in receipt of your request for a legal opinion in which you inquire if the Council of the Special Charter City of Pleasant Rill, Missouri, can levy an additional twenty-five cent special tax for street and road purposes, in addition the one dollar tax for general municipal purposes.

We call attention to Section 8 of the Charter of the City of Pleasant Hill, Missouri.  Said section provides in part as follows: . . . also, to levy and collect taxes on all real and personal property in said city, subject to taxation by law, not exceeding one percent on the assessed value thereof.  Act of March 19, 1868 . . . 

Article X, Section 11(b), Constitution of Missouri, fixes the limitation on local tax rates of property by municipalities, counties, or school districts for their respective purposes.  For municipalities, the annual rate shall not exceed one dollar on the one-hundred dollars assessed valuation.

Article X, Section 11(c) of the Constitution also provides the above-mentioned limitation of rate of municipalities, counties and school districts may be further increased for their respective purposes for not to exceed four years.

Such section t rtheer provides the rate therein fixed may be further limited by law, and that any political cubdivision, when authorised and within the limits fixed by law, may levy a tax on all taxable property in excess of rates therein limited for library, hospital, public health, recreation grounds and museum purposes.

Section 94.340 RSMo 1959, provides the maximum rate of taxes, for municipal purposes, for all special charter cities and the method by which that rate may be increased. Said section provides that by ordinance, the city council of such a city may impose an annual tax for municipal purposes upon all taxable property within the city, not to exceed the rate of one dollar on the one hundred dollars assessed valuation. This rate, for municipal purposes, may be increased to a rate of not to exceed thirty cents on the one-hundred dollars assessed valuation, in addition to the one dollar levy, mentioned above. Such increased rate may be levied for not longer than four years, when the rate and purpose of the increase are submitted to a vote of the qualified voters within the city, and two thirds of those voting at such election vote in favor of the increase. It is noted that the increased rate shall be for municipal purposes, and the section does not provide it may be authorized for streets and roads.

The procedure for calling and holding a special election to increase the tax rate mentioned above is described in paragraphs 2, 3 and "a" of Section 94.340.

In addition to the general tax levy provided by Section 94.340, RSMo 1959, Section 94.350, RSMo 1959 authorize an annual tax levy not to exceed the rate and for any of the special purposes authorized by the section.

Said section authorizes the additional tax levy, for any of the special purposes mentioned therein, and no others which are for library purposes, hospital, public health and welfare and recreation grounds. Streets and roads are not mentioned in the section and a special tax cannot be levied under this section for that purpose.

Therefore, it is the opinion of this office that the Council of the Special Charter City of Pleasant Hill is not authorised to levy, by ordinance, a twenty-five cent special tax for streets and roads in addition to the one-dollar tax for municipal purposes they may levy by ordinance. Said council is not authorized to submit the proposition to the qualified votes at an election as to whether or not a special tax of twenty-five cents for streets and roads in addition to the tax of one dollar for municipal purposes shall be adopted.

However, the to rate for general municipal purposes may be increased for a period of not in excess of four years and not to exceed thirty cents on the hundred-dollars valuation by a vote of two thirds of the qualified electors of the city voting on such question.

Very truly yours,

Norman H. Anderson
Attorney General