Missouri AG Opinions — 2004

The Jackson County Collector lacks authority to waive interest or penalties assessed on delinquent real or personal property taxes.

Review and approval pursuant to Section 116.332, RSMo, of the sufficiency as to form of a statutory initiative petition relating to electoral reform (version 4).

Review and approval pursuant to Section 116.332, RSMo, of the sufficiency as to form of an initiative petition relating to amendments to various provisions of the Constitution of Missouri concerning highways and transportation (version 2).

Review and approval pursuant to Section 116.332, RSMo, of the sufficiency as to form of an initiative petition relating to amendments to various provisions of the Constitution of Missouri concerning highways and transportation (version 1).

An action by an ambulance district to impose a sales tax pursuant to Section 321.552, RSMo Cum. Supp. 2002, and make an accompanying reduction in its tax rate as defined in Section 137.073, RSMo 2000, thus setting that tax rate at zero, does not interfere with the district’s entitlement to revenue from the replacement tax imposed pursuant to Article X, Section 6 of the Missouri Constitution.

The “same rate of taxation” in Section 182.610, RSMo 2000, refers to the current rate of taxation actually in effect for each county library district that proposes to consolidate. Therefore, to consolidate pursuant to that statute, the county library districts must have the same current tax rate in effect. It is not sufficient that the districts previously had the same rate approved by voters in the past.