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BULLET St. Louis City Revised Code Chapter 5.26 Property Tax Part I

St. Louis City Revised Code (annotated) has been converted to electronic format by the staff of the St. Louis Public Library. This electronic version has been done for the interest and convenience of the user. These are unofficial versions and should be used as unofficial copies.

Official printed copies of St. Louis City Revised Code may be obtained from the Register's Office at the St. Louis City Hall.



Chapter 5.26
Property Tax
PART I. TAX  LEVIES

Sections:

5.26.010 Municipal revenue levy.
5.26.020 Bonded indebtedness levy.
5.26.030 Library fund levy.
5.26.040 Art museum levy.
5.26.050 Exception from levies.
5.26.060 Zoological park levy.

5.26.010 Municipal revenue levy.

Under and by authority of Section 3 of Article XVI of the Charter, there are levied the following rates of City taxes for the year 1980 on the assessed valuation of all real and personal property within the City made taxable by law for state purposes:

A. For municipal purposes, one dollar on each one hundred dollars assessed valuation of real and tangible personal property;

B. For county purposes within the City, thirty-five cents on each one hundred dollars assessed valuation of real and tangible personal property;

C. For hospital purposes, ten cents on each one hundred dollars assessed valuation of real and tangible personal property;

D. For public health purposes, two cents on each one hundred dollars assessed valuation of real and tangible personal property;

E. For recreation purposes, two cents on each one hundred dollars assessed valuation on real and tangible personal property.
(Ord. 58080 1, 1980: prior: Ord. 55072 1 (part), 1968: Ord. 54723 1 (part), 1967, Ord. 54200 1 (part), 1966: Ord. 53552 (part), 1965: Ord. 52710 1 (part), 1964: Ord. 51328 (part), 1962: Ord. 50552 1 (part), 1961: Ord. 49999 1 (part), 1960: Ord. 49506 1, 2, 1959: Ord. 49504 1 (part), 1959: Ord. 49011 2, 1958: Ord. 48435 1, 1957: Ord. 47908 1 (part), 1956: Ord. 47523 1 (part), 1955: Ord. 47066 1 (part), 1954: Ord. 46594 1 (part), 1953: Ord. 46127 1 (part), 1952: Ord. 45713 1 (part), 1951: Ord. 45343 1 (part), 1950: Ord. 44983 1 (part), 1949: 1960 C. 149.010, Ch. 150.)

Charter:

Art XVI 3 Annual budget and tax rate

V.A.M.S.:

92.010 Maximum levy rate

92.020 Additional levy for library, hospital, recreational purposes authorized

Ops. Atty. Gen.:

Tangible personal property located in St. Louis city, owned by a resident of another county, must be assessed in the county where the owner resides and not in the City of St. Louis. No. 55, January 25, 1962.

City Counselor Ops.: 10479

Cases:

Lien of 1939 taxes, but not 1940 taxes, had attached when U.S. government took title to property in the city on June 16, 1939. U.S. v. Certain Land in City of St. Louis, 29 F. Supp. 92 (1939).

Collector of City of St. Louis was restrained by injunction from seizing and selling Washington University property to collect property taxes, on the ground that the corporate charter of the university exempts its property from taxation. Washington University v. Baumann, 180 S.W. 2d 403 (1937).

Where city increased all assessments except those on the estates of deceased persons and minors, held to be a violation of the constitution which requires uniformity in taxation. Columbia Terminal Co. v. Koeln, 3 S.W. 2d 1021 (1928).

McQuillin:

44.41 Persons and property taxable

5.26.020 Bonded indebtedness levy.

Under and by authority of Section 4 of Article XVII of the Charter, there is levied on the assessed valuation on all subjects and objects of taxation, and all property within the City made taxable for state purposes, a tax for the year 1984 of nineteen cents (19) on each one hundred dollars assessed valuation of real and tangible personal property for the purpose of meeting the obligations of interest, expenses and principal of the following outstanding General Obligation Bond:

Under Article VI, Section 26 (b), (c) and (d) of the 1945 Constitution of the State of Missouri.

Amount Outstanding as of May 1, 1984

Ordinance

Date Approved

$ 805,000

52538

March 31, 1964

550,000

53558

June 14, 1965

2,500,000

54491

January 30, 1967

2,230,000

54892

January 30, 1968

300,000

55212

January 2, 1969

2,070,000

55224

January 30, 1969

4,735,000

55650

June 18, 1970

2,590,000

55990

July 13, 1971

600,000

56512

June 12, 1973

3,300,000

56943

March 25, 1975

(Ord. 59126 1, 1984: prior Ord. 58080 2, 1980: Ord. 57846 1, 1979: Ord. 55072 1 (part), 1968: Ord. 54723 1 (part), 1967: Ord. 54200 1 (part), 1966: Ord. 53552 1 (part), 1965: Ord. 52710 1 (part), 1964: Ord. 51328 (part), 1962: Ord. 50552 1 (part), 1961: Ord. 4999 1 (part), 1960: Ord. 49504 1 (part), 1959: Ord. 47908 1 (part), 1956: Ord. 47523 1 (part), 1955: Ord. 47066 1 (part), 1954: Ord. 46594 1 (part), 1953: Ord. 46127 1 (part), 1952: Ord. 45713 1 (part), 1951; Ord. 45343 1 (part), 1950: Ord. 44983 1 (part), 1949: 1960 C. 149.015.)

Charter:

Art XVII 4 Annual tax levy in connection with payment of bonded indebtedness

5.26.030 Library fund levy.

Under and by the authority of Section 182.150 RSMo. 1961, there is levied on the assessed valuation of all subjects and objects of taxation and all property within the City made taxable for state purposes, a tax for the year 1968 of fifteen cents on each one hundred dollars assessed valuation of real and tangible personal property for the library fund.
(Ord. 55072 1 (part), 1968: prior Ord. 54723 1 (part), 1967: Ord. 54200 1 (part), 1966: Ord. 53552 1 (part), 1965: Ord. 52710 1 (part), 1964: Ord. 51329 (part), 1962: Ord. 50552 2, 1961: Ord. 49999 2, 1960: Ord. 49504 2, 1959: Ord. 47908 2, 1956: Ord. 47523 2, 1955: Ord. 47066 2, 1954: Ord. 46594 2, 1953: Ord. 46127 2, 1952: Ord. 45713 2, 1951; Ord. 45343 2, 1950: Ord. 44983 2, 1949: 1960 C. 149.020.)

5.26.040 Art museum levy.

Under and by the authority of 184.020 RSMo., 1961 there is levied on the assessed valuation of all subjects and objects of taxation and all property within the City made taxable by law for state purposes, a tax for the year 1968 of four cents on each one hundred dollars of assessed valuation of real and tangible personal property for the art museum of the City.
(Ord. 55072 1 (part), 1968: prior Ord. 54723 1 (part), 1967: Ord. 54200 1 (part), 1966: Ord. 53552 1 (part), 1965: Ord. 52710 1 (part), 1964: Ord. 51330 (part), 1962: Ord. 50552 3, 1961: Ord. 49999 3, 1960: Ord. 49504 3, 1959: Ord. 47908 3, 1956: Ord. 47523 3, 1955: Ord. 47066 3, 1954: Ord. 46594 3, 1953: Ord. 46127 3, 1952: Ord. 45713 3, 1951: Ord. 45343 3, 1950: Ord. 44983 3,1949: 1960 C. 149.030.)

5.26.050 Exception from levies.

Nothing contained in Sections 5.26.010--5.26.040, shall apply to merchandise held by merchants and raw materials, merchandise, finished products, tools, machinery and appliances used or kept on hand by manufacturers.
(Ord. 55072 1 (part), 1968: prior Ord. 54723 1 (part), 1967: Ord. 54200 1 (part), 1966: Ord. 53552 1 (part), 1965: Ord. 52710 1 (part), 1964: Ord. 50552 5, 1961: Ord. 49999 5, 1960: Ord. 49504 5, 1959: Ord. 47908 5, 1956: Ord. 47523 5, 1955: Ord. 47066 5, 1954: Ord. 46594 5, 1953: Ord. 46127 5, 1952: Ord. 45713 5, 1951: Ord. 45343 5, 1950: Ord. 44983 5, 1949: 1960 C. 149.050.)

5.26.060 Zoological park levy.

Pursuant to the mandate of Section 90.585, RSMo., Senate Bill No. 7 of the First Extra Session of the 74th General Assembly of the state, there is levied, in addition to the tax levied pursuant to Section 90.580, RSMo., a tax of one cent on each one hundred dollars of assessed valuation on all taxable property in the City for the establishment, maintenance, rehabilitation or extension of the zoological park for the benefit of the public in the City as of January 1, 1968 for 1968 taxes.
(Ord. 55075 1, 1968: prior Ord. 54723 1 (part), 1967: Ord. 54200 1 (part), 1966: Ord. 53552 1 (part), 1965, Ord. 52710 1 (part), 1964: Ord. 51331 (part), 1962: Ord. 50552 4, 1961: Ord. 49999 4, 1960: Ord. 49504 4, 1959: Ord. 48436 1, 1957: Ord. 47908 4, 1956: Ord. 47523 4, 1955: Ord. 47066 4, 1954: Ord. 46594 4, 1953: Ord: 46127 4, 1952: Ord. 45713 4, 1951: Ord. 45343 4, 1950: Ord. 44983 4, 1949: 1960 C. 149.040.)

Editor's Note:

Ord. 55075 was enacted prior to the establishment of the new Zoological Subdistrict whose taxes are not set by ordinance. See Sections 184.350--184.388 RSMo.

Ops. Atty. Gen.:

For opinion concerning levy rates set by the board of the metropolitan park museum district of St. Louis, see No. 198, July 21,1972.

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