Missouri AG Opinions — 1973

A taxpayer who has a fiscal period which includes any part of 1972 and a part of 1973 may determine his tax and taxable income pursuant to the provisions of Sections 143.011 to 143.996, Senate Bill No. 549, Second Regular Session, General Assembly, if he files an election to that effect with the Director of Revenue as provided in Section B of such Senate Bill.

If a rule of the circuit court requires a deposit to secure a fee of the circuit clerk in civil cases specified in Section 483.540 (H.C.S. S.B. No. 496, General Assembly, Second Regular Session) and the charge has accrued, fifty percent of the clerk's fee must be paid to the director of revenue each month and fifty percent to the county. If a rule of the court does not expressly allocate the deposit, the distribution of the clerk's fees is to be made after the liability for costs has been established and the costs collected in whole or in part. If, when liability has been established, accrued costs cannot be collected in full, charges not having any statutory priority or not allocated under court rule should be prorated.

Opinion letter to the Honorable William A. Peterson

Opinion letter to the Honorable Walter H. Mueller , Jr.

Under Section 1 of H.C.S.H.B. No. 204, General Assembly, Second Regular Session, the Division of Mental Health is required to adopt rules for all institutions accepting the mentally retarded including facilities operated by the Division itself. Homes and institutions which are licensed under the provisions of Chapter 198 as nursing homes by the Division of Health and which come within the provisions of Section 2 et seq., of H.C.S.H.B. No. 204 must also be licensed by the Division of Mental Health and must conform to the rules and regulations promulgated by the respective Divisions.

The magistrate courts, in the absence of express statutory authorization, do not have the authority to, by general rule applicable to all cases, require that a plaintiff make a deposit of $12 when a defendant in a civil case requests a jury trial.

For the calendar year 1970 the recorder of deeds in a third class county which has a separate office of recorder of deeds and circuit clerk was entitled to receive the first $4,750 in fees collected by his office as compensation and $1,000 from the county treasury and his deputies were compensated out of the general revenue fund of the county without regard to the fees received by the office of recorder of deeds.

The disclosure of assets procedure contemplated by Governor-elect Christopher S. Bond complies with the requirements of Section 105.460, RSMo, of the conflict of interest law, which permits filings disclosing substantial interests during each session of the General Assembly in lieu of separate filings of substantial personal or private interests by the Governor in any bill before passing on such bill.

Opinion letter to the Honorable Frank

Opinion letter to the Honorable John

The State Highway Commission must now pay, pursuant to Section 204.051, V.A.M.S., enacted in 1972, an annual fee of $25.00 for a permit to operate a lagoon for sanitary facilities at a rest area on state owned land on Interstate 70 in Lafayette County, which permit was originally issued on May 1, 1967.

The issuance of a motor vehicle operator's license may not be refused to a person solely on the ground that he refuses to submit to a photograph, when that refusal is based solely upon religious beliefs.

Opinion letter to the Honorable Max Patten

The governing body of a city may abolish a city sales tax previously imposed as provided in Sections 94.500 to 94.570, RSMo 1969, by repealing the ordinance imposing the tax, without a subsequent vote of the qualified electors on the question of abolition.

The prohibition contained in Article , Section 12, of the Constitution of Missouri, renders a state senator ineligible to accept an “appointive office” but such section does not preclude him from accepting an appointment to fill a vacancy in an elective office. For the purposes of Article , Section 12, the office of circuit judge, even in a county under the nonpartisan court plan, is an elective office. Therefore, Article , Section 12, of the Constitution of the State of Missouri does not preclude a member of the legislature from accepting nomination and appointment as a judge of the circuit court in a county under the nonpartisan court plan.

The board of trustees of the county health center in a county of class two which adjoins a county of the first class having a charter form of government cannot authorize the expenditure of county health center funds for rabies control.

Opinion letter to Mr. James B. Boillot

Opinion letter to Mr. James B. Boillot

The county and city governments of the State of Missouri cannot be appointed by the Director of Revenue as Department of Revenue fee office agents to perform those duties set out in Section 136.055, RSMo 1969, because said duties are not within the scope of the powers of city or county governments in this state.

The taxpayers of three-director school districts assigned to school districts operating a high school pursuant to Subsection 2 of Section 162.096 shall pay the tax rate effective in the high school district or districts to which the common districts were assigned.

Opinion letter to Herbert R. Domke , M.D.

The provision of Sections 56.065 and 56.270, Senate Bill No. 515, Second Regular Session, General Assembly, relating to prosecuting attorneys apply to a county of the second class in which the circuit court sits in more than one city in such county and do not apply to a second class county in which the circuit court sits in only one city unless said county has a population of more than 100,000.

Opinion letter to the Honorable Gene McNary

Opinion letter to the Honorable Christopher S. Bond

An individual domiciled in this state who is absent from this state and who is eligible to receive a Missouri absentee ballot for President and Vice President will be subject to the Missouri income tax law unless he (1) does not maintain a permanent place of abode in this state, (2) does maintain a permanent place of abode outside this state, (3) does not spend in the aggregate more than thirty days during the taxable year in this state, (4) does not receive income derived from or connected with sources within this state, as defined in Section 143.181, Senate Bill No. 549, General Assembly, Second Regular Session. Tax liability, if it exists, is present regardless of whether a person exercises his right to vote or not, and therefore the act of voting, by itself, does not determine whether a person is subject to the Missouri income tax law.

Opinion letter to Mr. Robert Neuenschwander

Opinion letter to School Boards Employing Restrictive Insurance Practices

A Missouri school board may govern the appearance of students through specifically worded and narrowly drawn dress and appearance codes only if the district can factually justify such codes as being reasonably necessary to promote intelligent conduct and control of its schools and only if the district can factually justify such codes as being reasonably necessary to carry out the educational mission of the school district.

Opinion letter to the Honorable Jewel Kennedy

Opinion letter to the Honorable Wesley A. Miller

Opinion letter to the Honorable Clifford B. Mayberry

Opinion letter to the Honorable Charles M. LeCompt

Opinion letter to the Honorable William Fickle

Opinion letter to Herbert R. Domke , M.D.

Opinion letter to the Honorable James I. Spainhower

A county assessor appointed by the Governor to fill a vacancy in the office is required to take an oath of office as provided in Section 11, Article , Constitution of Missouri, and qualifies for the office as provided under Chapter 53, RSMo, and that he is not entitled to the emoluments of the office until he qualifies.

Subsections 6 and 7 of Section 79.450, RSMo Supp. 1971, do not grant an unlimited authority for a fourth class city to enact any ordinance it deems advisable if not in conflict with a state statute but does grant authority to enact ordinances and regulations governing matters of the same general kind and character as those expressly mentioned in Chapter 79, RSMo.

Opinion letter to Herbert R. Domke , M.D.

When the tax rate of the county library districts which join to form a consolidated district is less than twenty cents per hundred dollars assessed valuation, that the tax rate of the consolidated district cannot be increased above the rate previously levied by the constituent districts without an election in accordance with procedures set out in Section 182.650, V.A.M.S.

The Missouri Housing Development Commission, Sections 215.010, RSMo et seq., has the authority to make first mortgage loans for the construction of nonprofit facilities which will provide nursing home residential services for persons of low and moderate income who live on a permanent basis in such homes.

State public defenders are not prohibited by the provisions of House Bill No. 1314, General Assembly, from employing additional assistants to be paid from federal grant funds for the purpose of defending indigents in juvenile and misdemeanor cases.

Opinion letter to the Honorable C. F. Cline

Opinion letter to Mr. James E. Riney