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279 opinions issued in 1971.
Opinion No. 353-71
Jul 13, 1971
Opinion letter to the Honorable Ronald R. McKenzie
Opinion No. 255-71 — TAXATION (Cities, Towns and Villages).; ASSESSMENTS.
Jul 9, 1971
(1) When the provisions of Section 137.073, RSMo 1969, become applicable because of an increase in the assessed valuation of property in a county, the lowering of the rate of a city library tax levy shall be only to the extent necessary to produce substantially the same amount of taxes for the library as previously estimated to be produced by the original levy, and the lowering of the rate of levy shall be subject to the limitation that the levy for the library shall not be reduced below a point that would entitle it to participate in state funds. (2) Revising the rates of levy so that the rate of levy applicable to the library will produce substantially less than the amount of taxes previously estimated to be produced by the original levy and so that rates of levy for other city purposes will produce substantially more taxes than had been estimated to be produced by the original levy is not in conformity with Section 137.073, RSMo 1969, even though the total city taxes produced by the revised rates of levy may equal the total taxes previously estimated to be produced by the original levy.
Opinion No. 186-71 — SCHOOLS.; TEACHERS.
Jul 9, 1971
When two or more school districts consolidate and form a new school district, the new consolidated district should give the teachers under contract with each component district credit, in accordance with the Teacher Tenure Act, particularly Section 168.104, RSMo 1969, for all years of employment in a component district.