Section 164.011 – Annual estimate of required funds, tax rates required, criteria for exceptions — estimates, where sent — department duties.

Effective – 28 Aug 2018, 2 histories 164.011. Annual estimate of required funds, tax rates required, criteria for exceptions — estimates, where sent — department duties. — 1. The school board of each district annually shall prepare an estimate of the amount of money to be raised by taxation for the ensuing school year, the […]

Section 164.013 – Schools, certain districts, operating levy adjustment required when, effect — not to affect senior citizen tax relief benefit.

Effective – 12 Jul 1994 164.013. Schools, certain districts, operating levy adjustment required when, effect — not to affect senior citizen tax relief benefit. — 1. When the revenue from the rate of one cent on the dollar of the state sales is collected for distribution under the provisions of section 163.087, the school board […]

Section 164.021 – Excess levy, procedure.

Effective – 28 Aug 1978 164.021. Excess levy, procedure. — 1. Whenever it becomes necessary, in the judgment of the school board of any school district in the state, to increase the tax rate beyond the rate authorized by the constitution for district purposes without voter approval plus the last tax rate approved by the […]

Section 164.031 – Form of ballot.

Effective – 17 Apr 1992 164.031. Form of ballot. — The question shall be submitted in substantially the following form: Shall the school board of ______ (name of district) be authorized to increase the operating tax levy for ______ (list purpose or purposes) by ______ (amount of increase) per one hundred dollars of assessed valuation? […]

Section 164.041 – County clerk to assess the rate returned and extend taxes on tax books.

Effective – 28 Aug 1976 164.041. County clerk to assess the rate returned and extend taxes on tax books. — Based on the estimates of the various districts, the county clerk shall proceed to assess the amount so returned against all taxable property in each district, as shown by the last annual assessment for state […]

Section 164.051 – Outstanding obligations of lapsed or dissolved districts, procedure to pay — tax levy, proceeds how allocated.

Effective – 17 Apr 1992 164.051. Outstanding obligations of lapsed or dissolved districts, procedure to pay — tax levy, proceeds how allocated. — 1. Whenever any school district lapses or is dissolved, which at the time of lapse or dissolution has any bonds or other obligations outstanding and unpaid, the county commission, county council or […]

Section 164.071 – Levy and collection of taxes in metropolitan districts.

Effective – 28 Aug 1963 164.071. Levy and collection of taxes in metropolitan districts. — The board of education in metropolitan districts may levy all taxes authorized by law to be levied for school purposes in the city. The officers of the board and the collector and assessor in the city, and all other officers […]