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Taxation Apportionment of Real Estate Taxes

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					                                                                                         STATE ASSESSED RAILROAD AND UTILITIES (SARRU) CALCULATION
                                                                                                   (COUNTY APPORTIONMENT CALCULATION)
                                                                                                                         Also used for the Private Car Tax Calculation

                                                                             PART 1 - District Data and Average County Tax Levies for County
                                                                                                                Enter data in yellow fields only.

County Name:

Number of school districts with assessed valuation in county:


                                                                                                           Enter This:
SARRU Monies Collected (or Monies to Distribute after County Fees)

# County Fee Rate (based on County Classification) for SARRU:                                                                                                  L eave blank if above number is the amount
                                                                                                                                                               AFTER County Fees.

                                                                                                        Or Enter This:
SARRU assessed valuation in county for tax year:
Received from the State Tax Commission
# County Fee Rate (based on County Classification) for SARRU:

#   (1st class counties .015, 2nd and 3rd class counties 0.020)


Section 137.720, RSMo, authorized an additional county fee of one-eighth of one percent for counties of the first classification, counties with a charter form of government (not to exceed one hundred thousand dollars) and one-
quarter of one percent for counties of the second, third, and fourth classification (not to exceed fifty thousand dollars) . This expires on December 31, 2009.

                                                                     All school districts with assessed valuation in the county should appear on the list below.

                                                                                                                         School Purposes

                                                          September FTE
                                                           Membership        District Local Assessed     General (Incidental)         Special Revenue               Debt Service        Capital Projects
                 County District #                          (in county)      Valuation (in county) *           Levy                   (Teachers) Levy                  Levy                  Levy                    Total Levy

 1                                                                                                                                                                                                               $          -
 2                                                                                                                                                                                                               $          -
 3                                                                                                                                                                                                               $          -
 4                                                                                                                                                                                                               $          -
 5                                                                                                                                                                                                               $          -
 6                                                                                                                                                                                                               $          -
 7                                                                                                                                                                                                               $          -
 8                                                                                                                                                                                                               $          -
 9                                                                                                                                                                                                               $          -
10                                                                                                                                                                                                               $          -
11                                                                                                                                                                                                               $          -
12                                                                                                                                                                                                               $          -
13                                                                                                                                                                                                               $          -
14                                                                                                                                                                                                               $          -
15                                                                                                                                                                                                               $          -
16                                                                                                                                                                                                               $          -
17                                                                                                                                                                                                               $          -
18                                                                                                                                                                                                               $          -
19                                                                                                                                                                                                               $          -
20                                                                                                                                                                                                               $          -
21                                                                                                                                                                                                               $          -
22                                                                                                                                                                                                               $          -
23                                                                                                                                                                                                               $          -
24                                                                                                                                                                                                               $          -
25                                                                                                                                                                                                               $          -
                    TOTAL                                             0.00                           0 $                 -       $                    -         $          -      $                   -          $          -
                                                                                   AVERAGE                                    #DIV/0!                                     #DIV/0!                    #DIV/0!               #DIV/0!

* Assessed Valuation includes total assessed valuation for the district in the county. This includes locally assessed rail road and utility. This does not include state assessed rail road and utility.
        Last Modified on 2/1/2005                                                                                                         Page 1 of 33                                                                               8/12/2011   6:47 PM
                                                               STATE ASSESSED RAILROAD AND UTILITIES (SARRU) CALCULATION
                                                                         (COUNTY APPORTIONMENT CALCULATION)
                                                                                             Also used for the Private Car Tax Calculation
                                                                                             Reconciliation

                                                                                                                                              Amount of Utility Taxes for Distr ibution   Are these numbers
          Amount of Utility Taxes for the County        Collection Fee Rate for the County         Amount of Collection Fees for the County                 to Distr icts                      correct?
                           $0.00                                       0.000                                        0.00                                        0.00                          YES or        NO




                                               Part 8 - Amount of Utility Taxes Apportioned Each District for School Purposes
                             [General (Incidental) and Special Revenue (Teachers)], Capital Projects Purposes and Other Purposes (Debt Service)



                                                   Distr ict Shar e of State                        Distr ict Shar e of State                 Distr ict Shar e of State
                                                     Assessed Taxes in                                Assessed Taxes in                         Assessed Taxes in                         Total Distr ict Shar e of
                                                     County for School                                County for Other                         County for Capital                         State Assessed Taxes in
         County District #                                 Pur poses                               Pur poses (Debt Ser vice)                    Pr oj ects Pur poses                              County

 1           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 2           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 3           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 4           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 5           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 6           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 7           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 8           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
 9           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
10           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
11           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
12           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
13           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
14           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
15           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
16           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
17           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
18           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
19           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
20           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
21           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
22           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
23           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
24           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
25           000-000                                       #DIV/0!                                         #DIV/0!                                    #DIV/0!                                     #DIV/0!
           TOTAL                                           #DI V/0!                                        #DI V/0!                                   #DI V/0!                                    #DIV/0!




     Last Modified on 2/1/2005                                                                                    Page 2 of 33                                                                                        8/12/2011   6:47 PM
                                                   PART 2 - Assessed Value of State Assessed Utilities,
                                          the Total Amount of Utility Taxes, and the Distribution of These Taxes

              (a)                               (b)                                (c)                              (d)                         (e)                     (f)

                                                                                                                                            Amount of         Amount of Utility Taxes
    Value of SARRU in the                                              Amount of Utility Taxes for        Collection Fee Rate for       Collection Fees for     for Distribution to
    County (Divided by 100)         Average County Tax Levy                  the County                         the County                 the County                Districts


$                        -      x   $                    -         =                         $0.00 x             0.00000            =   $              -               0.00




               Apportionment of Money for School Purposes
        [General (Incidental) and Special Revenue (Teachers) Funds]

Percentage of Average County                                           Apportionment of Taxes for
Tax Levy for School Purposes        Utility Taxes for the County           School Purposes

           #DIV/0!              x   $                        -     =            #DIV/0!




                    Apportionment of Money for Other Purposes
                              (Debt Service Fund)

Percentage of Average County                                           Apportionment of Taxes for
 Tax Levy for Other Purposes        Utility Taxes for the County            Other Purposes

           #DIV/0!              x   $                        -     =            #DIV/0!




      Apportionment of Money for Capital Projects Purposes (Capital
                           Projects Fund)

Percentage of Average County                                           Apportionment of Taxes for
Tax Levy for Capital Projects       Utility Taxes for the County            Capital Projects

           #DIV/0!              x   $                        -     =            #DIV/0!


           #DIV/0!                             Totals                           #DIV/0!    Page 3 of 33                                                                                 8/12/2011
                          Part 3 - Apportionment of Utility Taxes for School Purposes
                          [General (Incidental) and Special Revenue (Teachers) Fund]

     Amount of money apportioned for school purposes:                                                            #DIV/0!
     Total September FTE membership for county:                                                                              -
     School purposes apportionment per one (1) FTE September Membership:                                         #DIV/0!




                                                                                                          District Share of State
                                                                                                            Assessed Taxes in
                                      September FTE Membership              Amount for One FTE             County for School
          County District #                  (in county)                   September Membership                  Purposes

 1            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 2            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 3            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 4            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 5            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 6            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 7            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 8            000-000                                          -      x          #DIV/0!             =           #DIV/0!
 9            000-000                                          -      x          #DIV/0!             =           #DIV/0!
10            000-000                                          -      x          #DIV/0!             =           #DIV/0!
11            000-000                                          -      x          #DIV/0!             =           #DIV/0!
12            000-000                                          -      x          #DIV/0!             =           #DIV/0!
13            000-000                                          -      x          #DIV/0!             =           #DIV/0!
14            000-000                                          -      x          #DIV/0!             =           #DIV/0!
15            000-000                                          -      x          #DIV/0!             =           #DIV/0!
16            000-000                                          -      x          #DIV/0!             =           #DIV/0!
17            000-000                                          -      x          #DIV/0!             =           #DIV/0!
18            000-000                                          -      x          #DIV/0!             =           #DIV/0!
19            000-000                                          -      x          #DIV/0!             =           #DIV/0!
20            000-000                                          -      x          #DIV/0!             =           #DIV/0!
21            000-000                                          -      x          #DIV/0!             =           #DIV/0!
22            000-000                                          -      x          #DIV/0!             =           #DIV/0!
23            000-000                                          -      x          #DIV/0!             =           #DIV/0!
24            000-000                                          -      x          #DIV/0!             =           #DIV/0!
25            000-000                                          -      x          #DIV/0!             =           #DIV/0!
            TOTAL                                              0.00                                              #DIV/0!




                                                                                           Page 4 of 33                             8/12/2011
                Part 4 - Taxes Levied by Each School District for Other Purposes
                                      (Debt Service Fund)



                             District Local Assessed              Tax Rate for Debt Service         Taxes Levied in Debt
     County District #      Valuation (in county) / 100                     Fund                       Service Fund

 1      000-000                                     -         x   $                     -      =    $                -
 2      000-000                                     -         x   $                     -      =    $                -
 3      000-000                                     -         x   $                     -      =    $                -
 4      000-000                                     -         x   $                     -      =    $                -
 5      000-000                                     -         x   $                     -      =    $                -
 6      000-000                                     -         x   $                     -      =    $                -
 7      000-000                                     -         x   $                     -      =    $                -
 8      000-000                                     -         x   $                     -      =    $                -
 9      000-000                                     -         x   $                     -      =    $                -
10      000-000                                     -         x   $                     -      =    $                -
11      000-000                                     -         x   $                     -      =    $                -
12      000-000                                     -         x   $                     -      =    $                -
13      000-000                                     -         x   $                     -      =    $                -
14      000-000                                     -         x   $                     -      =    $                -
15      000-000                                     -         x   $                     -      =    $                -
16      000-000                                     -         x   $                     -      =    $                -
17      000-000                                     -         x   $                     -      =    $                -
18      000-000                                     -         x   $                     -      =    $                -
19      000-000                                     -         x   $                     -      =    $                -
20      000-000                                     -         x   $                     -      =    $                -
21      000-000                                     -         x   $                     -      =    $                -
22      000-000                                     -         x   $                     -      =    $                -
23      000-000                                     -         x   $                     -      =    $                -
24      000-000                                     -         x   $                     -      =    $                -
25      000-000                                     -         x   $                     -      =    $                -
      TOTAL                                         -     x       $                     -      =    $                -




                                                                                     Page 5 of 33                          8/12/2011
                    Part 5 - Apportionment of Utility Taxes for Other Purposes
                                      (Debt Service Fund)



                                                                                                 District Share of State
                             Proportion of District Debt                                           Assessed Taxes in
                               Service Taxes to Total           State Assessed Taxes in            County for Other
     County District #       County Debt Service Taxes         County for Other Purposes                Purposes

 1      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 2      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 3      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 4      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 5      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 6      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 7      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 8      000-000                                      -     x            #DIV/0!             =           #DIV/0!
 9      000-000                                      -     x            #DIV/0!             =           #DIV/0!
10      000-000                                      -     x            #DIV/0!             =           #DIV/0!
11      000-000                                      -     x            #DIV/0!             =           #DIV/0!
12      000-000                                      -     x            #DIV/0!             =           #DIV/0!
13      000-000                                      -     x            #DIV/0!             =           #DIV/0!
14      000-000                                      -     x            #DIV/0!             =           #DIV/0!
15      000-000                                      -     x            #DIV/0!             =           #DIV/0!
16      000-000                                      -     x            #DIV/0!             =           #DIV/0!
17      000-000                                      -     x            #DIV/0!             =           #DIV/0!
18      000-000                                      -     x            #DIV/0!             =           #DIV/0!
19      000-000                                      -     x            #DIV/0!             =           #DIV/0!
20      000-000                                      -     x            #DIV/0!             =           #DIV/0!
21      000-000                                      -     x            #DIV/0!             =           #DIV/0!
22      000-000                                      -     x            #DIV/0!             =           #DIV/0!
23      000-000                                      -     x            #DIV/0!             =           #DIV/0!
24      000-000                                      -     x            #DIV/0!             =           #DIV/0!
25      000-000                                      -     x            #DIV/0!             =           #DIV/0!
      TOTAL                                          -                                                  #DIV/0!




                                                                                  Page 6 of 33                             8/12/2011
         Part 6 - Taxes Levied by Each School District for Capital Projects Purposes
                                  (Capital Projects Fund)




                           District Local Assessed          Tax Rate for Capital Projects         Taxes Levied in
     County District #    Valuation (in county) / 100                  Fund                     Capital Projects Fund

 1      000-000                                   -     x   $                        -      =   $                -
 2      000-000                                   -     x   $                        -      =   $                -
 3      000-000                                   -     x   $                        -      =   $                -
 4      000-000                                   -     x   $                        -      =   $                -
 5      000-000                                   -     x   $                        -      =   $                -
 6      000-000                                   -     x   $                        -      =   $                -
 7      000-000                                   -     x   $                        -      =   $                -
 8      000-000                                   -     x   $                        -      =   $                -
 9      000-000                                   -     x   $                        -      =   $                -
10      000-000                                   -     x   $                        -      =   $                -
11      000-000                                   -     x   $                        -      =   $                -
12      000-000                                   -     x   $                        -      =   $                -
13      000-000                                   -     x   $                        -      =   $                -
14      000-000                                   -     x   $                        -      =   $                -
15      000-000                                   -     x   $                        -      =   $                -
16      000-000                                   -     x   $                        -      =   $                -
17      000-000                                   -     x   $                        -      =   $                -
18      000-000                                   -     x   $                        -      =   $                -
19      000-000                                   -     x   $                        -      =   $                -
20      000-000                                   -     x   $                        -      =   $                -
21      000-000                                   -     x   $                        -      =   $                -
22      000-000                                   -     x   $                        -      =   $                -
23      000-000                                   -     x   $                        -      =   $                -
24      000-000                                   -     x   $                        -      =   $                -
25      000-000                                   -     x   $                        -      =   $                -
      TOTAL                                       -     x   $                        -      =   $                -




                                                                                 Page 7 of 33                           8/12/2011
             Part 7 - Apportionment of Utility Taxes for Capital Projects Purposes
                                  (Capital Projects Fund)



                             Proportion of District                                             District Share of State
                            Capital Projects Taxes to                                             Assessed Taxes in
                             Total County Capital             State Assessed Taxes in            County for Capital
     County District #           Projects Taxes              County for Capital Projects               Projects

 1      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 2      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 3      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 4      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 5      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 6      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 7      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 8      000-000                                   -      x            #DIV/0!              =           #DIV/0!
 9      000-000                                   -      x            #DIV/0!              =           #DIV/0!
10      000-000                                   -      x            #DIV/0!              =           #DIV/0!
11      000-000                                   -      x            #DIV/0!              =           #DIV/0!
12      000-000                                   -      x            #DIV/0!              =           #DIV/0!
13      000-000                                   -      x            #DIV/0!              =           #DIV/0!
14      000-000                                   -      x            #DIV/0!              =           #DIV/0!
15      000-000                                   -      x            #DIV/0!              =           #DIV/0!
16      000-000                                   -      x            #DIV/0!              =           #DIV/0!
17      000-000                                   -      x            #DIV/0!              =           #DIV/0!
18      000-000                                   -      x            #DIV/0!              =           #DIV/0!
19      000-000                                   -      x            #DIV/0!              =           #DIV/0!
20      000-000                                   -      x            #DIV/0!              =           #DIV/0!
21      000-000                                   -      x            #DIV/0!              =           #DIV/0!
22      000-000                                   -      x            #DIV/0!              =           #DIV/0!
23      000-000                                   -      x            #DIV/0!              =           #DIV/0!
24      000-000                                   -      x            #DIV/0!              =           #DIV/0!
25      000-000                                   -      x            #DIV/0!              =           #DIV/0!
      TOTAL                                       0.00                                                 #DIV/0!




                                                                                 Page 8 of 33                             8/12/2011
                    Part 8 - Amount of Utility Taxes Apportioned Each District for

     School Purposes [General (Incidental) and Special Revenue (Teachers) Funds], Capital
          Projects (Capital Projects Fund), and Other Purposes (Debt Service Fund)


                                                                                             District Share of State
                                District Share of State      District Share of State           Assessed Taxes in
                               Assessed Taxes in County   Assessed Taxes in County for        County for Capital
      County District #          for School Purposes            Other Purposes                      Projects

 1        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 2        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 3        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 4        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 5        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 6        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 7        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 8        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
 9        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
10        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
11        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
12        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
13        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
14        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
15        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
16        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
17        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
18        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
19        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
20        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
21        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
22        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
23        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
24        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
25        000-000                      #DIV/0!                      #DIV/0!                         #DIV/0!
        TOTAL                          #DIV/0!                      #DIV/0!                         #DIV/0!




                                                                              Page 9 of 33                             8/12/2011
                          A School Administrator's Guide to the


                       DISTRIBUTION OF SCHOOL MONEY

                 FROM STATE-ASSESSED RAILROADS & UTILITIES

                           (Sections 151.150, 151.160, and 151.190, RSMo)




                      Missouri Department of Elementary and Secondary Education

                                       School Finance Section




School Finance                                 10                                 February 9, 2005
       This booklet illustrates the procedures to be followed by county officials in complying with Sections
        151.150, 151.160, and 151.190, RSMo. Part 1 provides the text of the laws. The remainder of the
      booklet contains a step-by-step explanation of how the allocation of state-assessed railroad and utilities
                             tax revenue would be calculated for a hypothetical county.




School Finance                                         11                                         February 9, 2005
    PART 1. The Law

    Section 151.150. Apportionment by county commission of schools by railroads.

                 1. For the purpose of levying school taxes, including taxes for school purposes, as defined in
                 section 163.011, RSMo, for capital projects purposes, as authorized under section 165.011,
                 RSMo, "and for other purposes", as defined in section 151.160, in the several counties of this
                 state, on the distributable property of the railroad company, the several county commissions
                 shall ascertain from the returns in the office of the county clerk the average rate of taxation
                 levied for school purposes, for capital projects purposes, and for other purposes, each separately
                 by the several local school boards or authorities of the several school districts throughout the
                 county.

                 2. The average rate for school purposes shall be ascertained by adding together the local rates
                 of the several school districts in the county and by dividing the sum thus obtained by the whole
                 number of districts levying a tax for school purposes. The county clerk shall cause to be
                 charged to the railroad companies taxes for school purposes at the average rate on the
                 proportionate value of the railroad property so certified to the county commission by the state
                 tax commission, under the provisions of this chapter, and shall apportion the taxes for school
                 purposes, so levied and collected, among all the school districts in his county, the same
                 proportion that the September membership of a district, determined as provided in (1) of
                 subdivision (13) of section 163.011, RSMo, bears to the sum of the September membership of
                 all districts in the county.



                 3. The average rate levied for capital projects purposes, and for other purposes, each
                 separately, shall be ascertained by adding together the local rates of the several districts in the
                 county levying a tax for capital projects purposes, or for other purposes and by dividing the sum
                 thus obtained in each case by the whole number of districts in the county. The county clerk
                 shall cause to be charged to the railroad companies taxes for capital projects purposes, or for
                 other purposes, at the average rate on the proportionate value of the railroad distributable
                 property so certified to the county commission by the state tax commission, under the provisions
                 of this chapter, and the county commission shall apportion the taxes for capital projects
                 purposes, or for other purposes so levied and collected, among the several school districts
                 levying the taxes, in proportion to the amount of such taxes so levied in each of the districts.

                 4. All local property owned or controlled by a railroad company lying in any school district
                 shall be taxed at the same rate as other property in the district, and the school taxes, including
                 taxes for capital projects purposes, and for other purposes thereon, shall go to the district in
                 which such property is situated.




School Finance                                            12                                          February 9, 2005
    Section 151.160. The words "for other purposes" construed.

    Whenever and wherever the words "for other purposes" occur in this chapter they shall be held to mean
    taxes or taxation for other purposes, and shall be construed to include all taxes, estimates for which shall
    have been made or the levy of which shall have been lawfully directed by any school meeting, school
    officer or school board, as authorized under section 164.161, RSMo, other than taxes for school purposes,
    and taxes for capital projects purposes provided for in section 151.150, and taxes for library purposes as
    authorized by section 137.030, RSMo.

    Section 151.190. County clerk to certify amount of taxes to railroad company.

    It shall be the duty of the county clerk as soon as the tax book is completed, to make out and certify to the
    secretary of the proper railroad company, or the officer making the return thereof, a statement of taxes
    levied on the property of the railroad company in his county, which statement shall contain:

                 (1) The total valuation of distributable property as the same was assessed, equalized and
                 apportioned to the county, and the amount of state, county, city, town or village, municipal
                 township, special road districts, library districts, school districts which levy taxes for library
                 purposes pursuant to section 137.030, RSMo, hospital districts, nursing home districts,

                 (2) The total valuation, as shown by the returns of the local assessors, of all local property in
                 such county belonging to such railroad company, whether real property, or tangible personal
                 property, and the amount of state, county, city, town, village, special road districts, library
                 districts, school districts which levy taxes for library purposes pursuant to section 137.030,
                 RSMo, hospital districts, nursing home districts, ambulance districts, metropolitan zoological
                 park and museum district established pursuant to section 184.350, RSMo, public water supply,
                 fire protection and sewer districts or subdivisions, school taxes and taxes for the erection of
                 public buildings, and for other purposes levied thereon;

                 (3) The county clerk upon request of taxpayer shall also annually provide to the railroad
                 company a legal description and listing of all parcels of real estate reported for local assessment
                 indicating thereon an account number (property identification number), property description,
                 valuation, applicable tax rate and amount of tax due.




School Finance                                             13                                           February 9, 2005
    Part 2. Apportionment of Railroad and Other Utilities Tax Money

    Average Tax Rate

                 1.   Taxes on state assessed utility property are extended by the county clerk for the following
                      purposes:
                      a) School purposes [General (Incidental) and Special Revenue (Teachers) Funds].
                      b) Capital projects purposes (Capital Projects Fund)
                      c) Other purposes (Debt Service Fund).

                 2.   The average tax rate for each of these purposes shall be determined in the following
                      manner:

                      a)   Add the local rates of the school districts in the county levied for school purposes
                           [General (Incidental) and Special Revenue (Teachers) Funds] and divide the sum by
                           the number of districts levying a tax for such purposes. The quotient obtained is the
                           average tax rate for school purposes.
                      b)
                           Add the local rates of the districts in the county levying a tax for capital projects
                           purposes and divide the sum by the number of districts having territory in the county.
                           The quotient obtained is the average tax rate for the Capital Projects Fund.
                      c)   Add the local rates of the districts in the county levying a tax for debt service
                           purposes and divide the sum by the number of districts having territory in the county.
                           The quotient obtained is the average tax rate for Debt Service Fund.

                      The total tax rate to be levied on the state assessed railroad and utility assessed valuations
                      will be the sum of items a, b, and c above. The amount of tax money paid by the railroad
                      and utilities based on the average tax rate for school purposes is apportioned to the
                      General (Incidental) and Special Revenue (Teachers) Funds. The amount of tax money
                      paid based on the average tax rate for capital projects purposes is apportioned to the
                      Capital Projects Fund. The amount of tax money paid based on the average tax rate for
                      debt service is apportioned to the Debt Service Fund.




School Finance                                            14                                          February 9, 2005
    Apportionment of Tax Receipts

                 1.   School Purposes [General (Incidental) and Special Revenue (Teachers) Funds]:



                      The county clerk shall apportion the money for school purposes [General (Incidental) and
                      Special Revenue (Teachers) Funds] among all school districts in the county in proportion
                      to the September Membership of said districts. The total September Membership of the
                      county is divided into the total amount of railroad and utility taxes collected for school
                      purposes [General (Incidental) and Special Revenue (Teachers) Funds]. The quotient
                      obtained is the amount per member to be multiplied by the September Membership of each
                      district to determine the apportionment for each district. When the school district receives
                      its apportionment for school purposes, it should be divided according to the tax rates for
                      General (Incidental) and Special Revenue (Teachers) Funds.

                 2.   Capital Projects Purposes (Capital Projects Fund) and Other Purposes (Debt Service
                      Fund):



                      The county clerk shall apportion the money received from railroad and utility taxes for the
                      Capital Projects and Debt Service Funds among those districts levying such taxes. The
                      apportionment shall be in proportion to the amount of local taxes levied for each purpose
                      by each district. The “taxes levied” and the “tax rate” are two different things. Taxes
                      levied by a district represent the tax rate times the locally assessed valuation of the district.
                      If five districts in a county levy taxes for capital projects or debt service purposes, the local
                      taxes levied by these five districts would be the basis for apportioning the tax money. The
                      money apportioned to a specific district would be based on the percentage of its taxes
                      levied for capital projects or debt service purposes to the total taxes levied by all schools
                      for that purpose. The Capital Projects Fund and Debt Service Fund apportionments should
                      be calculated and reported separately to each district receiving a portion of this tax money.




School Finance                                            15                                           February 9, 2005
    Part 3. Apportionment Calculation


    The following charts illustrate the suggested procedures for calculating the amount of tax revenue and for
    apportioning the revenue to the school districts within the county. Each step of the process is described
    by the headings listed below (Parts 1 - 8) and illustrated in corresponding tables on the following pages.

    Part 1         District data and average county tax levies.

                   Assessed value of state assessed utilities, the total amount of utility taxes, and the
    Part 2         distribution of these taxes for the county.

                   Apportionment of utility taxes for school purposes [General (Incidental) and Special
    Part 3         Revenue (Teachers) Funds].

    Part 4         Taxes levied by each school district for other purposes (Debt Service Fund).

    Part 5         Apportionment of utility taxes for other purposes (Debt Service Fund).


    Part 6         Taxes levied by each school district for capital projects purposes (Capital Projects Fund).

    Part 7         Apportionment of utility taxes for capital projects purposes (Capital Projects Fund.)

                   Amount of utility taxes apportioned each district for school purposes [General (Incidental)
                   and Special Revenue (Teachers) Funds], capital projects (Capital Projects Fund), and other
    Part 8         purposes (Debt Service Fund).




School Finance                                         16                                          February 9, 2005
     ·            School Purposes = General (Incidental) and Special Revenue (Teachers) Funds.

     ·           Average school purposes levy = Total tax levies for school purposes divided by the number of school districts with
                 a levy for school purposes.
                  Average debt service levy = Total tax levies for debt service divided by the number of districts in the county (whole
     ·           + fractional districts).
                 Average capital projects levy = Total tax levies for capital projects divided by the number of districts having
     ·           territory in the county.




School Finance                                                   17                                                 February 9, 2005
School Finance   18   February 9, 2005
School Finance   19   February 9, 2005
School Finance   20   February 9, 2005
School Finance   21   February 9, 2005
Guide to the


OOL MONEY

ROADS & UTILITIES

51.190, RSMo)




Secondary Education

on




          School Finance   22   February 9, 2005
unty officials in complying with Sections
e text of the laws. The remainder of the
 tion of state-assessed railroad and utilities
hypothetical county.




             School Finance                      23   February 9, 2005
schools by railroads.

 g taxes for school purposes, as defined in
s, as authorized under section 165.011,
 n 151.160, in the several counties of this
mpany, the several county commissions
 unty clerk the average rate of taxation
 ses, and for other purposes, each separately
 e several school districts throughout the



 ertained by adding together the local rates
viding the sum thus obtained by the whole
. The county clerk shall cause to be
urposes at the average rate on the
ed to the county commission by the state
  and shall apportion the taxes for school
 ol districts in his county, the same
 ct, determined as provided in (1) of
 the sum of the September membership of




oses, and for other purposes, each
 e local rates of the several districts in the
 for other purposes and by dividing the sum
 stricts in the county. The county clerk
axes for capital projects purposes, or for
ate value of the railroad distributable
e state tax commission, under the provisions
ortion the taxes for capital projects
ed, among the several school districts
h taxes so levied in each of the districts.

oad company lying in any school district
e district, and the school taxes, including
poses thereon, shall go to the district in




             School Finance                      24   February 9, 2005
 in this chapter they shall be held to mean
 nclude all taxes, estimates for which shall
directed by any school meeting, school
RSMo, other than taxes for school purposes,
151.150, and taxes for library purposes as


o railroad company.

 is completed, to make out and certify to the
g the return thereof, a statement of taxes
which statement shall contain:

 e same was assessed, equalized and
ounty, city, town or village, municipal
 ol districts which levy taxes for library
al districts, nursing home districts,

 e local assessors, of all local property in
ether real property, or tangible personal
 village, special road districts, library
 purposes pursuant to section 137.030,
 ulance districts, metropolitan zoological
tion 184.350, RSMo, public water supply,
hool taxes and taxes for the erection of
on;

also annually provide to the railroad
 of real estate reported for local assessment
tification number), property description,




             School Finance                     25   February 9, 2005
nded by the county clerk for the following

d Special Revenue (Teachers) Funds].
s Fund)


 shall be determined in the following



 n the county levied for school purposes
e (Teachers) Funds] and divide the sum by
uch purposes. The quotient obtained is the



 ounty levying a tax for capital projects
er of districts having territory in the county.
ate for the Capital Projects Fund.
ounty levying a tax for debt service
er of districts having territory in the county.
ate for Debt Service Fund.

sed railroad and utility assessed valuations
 amount of tax money paid by the railroad
 hool purposes is apportioned to the
chers) Funds. The amount of tax money
ojects purposes is apportioned to the
ey paid based on the average tax rate for
Fund.




              School Finance                      26   February 9, 2005
cial Revenue (Teachers) Funds]:



 school purposes [General (Incidental) and
 chool districts in the county in proportion
 The total September Membership of the
ad and utility taxes collected for school
 enue (Teachers) Funds]. The quotient
plied by the September Membership of each
  district. When the school district receives
  be divided according to the tax rates for
chers) Funds.

d) and Other Purposes (Debt Service




eived from railroad and utility taxes for the
g those districts levying such taxes. The
ount of local taxes levied for each purpose
x rate” are two different things. Taxes
 he locally assessed valuation of the district.
l projects or debt service purposes, the local
  basis for apportioning the tax money. The
be based on the percentage of its taxes
 ses to the total taxes levied by all schools
d Debt Service Fund apportionments should
 strict receiving a portion of this tax money.




              School Finance                      27   February 9, 2005
lculating the amount of tax revenue and for
nty. Each step of the process is described
responding tables on the following pages.




tal amount of utility taxes, and the


ses [General (Incidental) and Special


urposes (Debt Service Fund).

es (Debt Service Fund).


projects purposes (Capital Projects Fund).

cts purposes (Capital Projects Fund.)

ct for school purposes [General (Incidental)
  projects (Capital Projects Fund), and other




             School Finance                     28   February 9, 2005
Teachers) Funds.
 oses divided by the number of school districts with

vided by the number of districts in the county (whole

cts divided by the number of districts having




               School Finance                           29   February 9, 2005
School Finance   30   February 9, 2005
School Finance   31   February 9, 2005
School Finance   32   February 9, 2005
School Finance   33   February 9, 2005

				
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