Read 1st time January 26, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 214, RSMo, relating to cemeteries by adding thereto two new sections relating to the same subject.
Section A. Chapter 214, RSMo, is amended by adding thereto two new sections, to be known as sections 214.520 and 214.523, to read as follows:
214.520. 1. Any county may adopt an ordinance assuming jurisdiction and control of pioneer cemeteries within the county. As used in this section and section 214.523, "pioneer cemetery" means a cemetery where there have been six or fewer burials in the preceding fifty years.
2. The governing body of such a county may exercise powers and duties relating to the maintenance and repair of cemeteries in the county, including pioneer cemeteries, or may create, by ordinance, a cemetery board to assume jurisdiction and management of the cemeteries in the county, including pioneer cemeteries. Any such ordinance shall delineate the number of board members, the appointing authority, the term of office, officers, employees, organizational matters, rules of procedure, compensation and expenses, and other matters deemed pertinent by the county commission. The governing body of such a county may delegate to the board any power and duties relating to cemeteries. The costs of management, repair, and maintenance of cemeteries, including pioneer cemeteries, shall be paid from the county general revenue fund or an equivalent fund.
214.523. 1. Any county may, after voter approval pursuant to subsection 2 of this section, levy an annual tax for the purpose of maintaining cemeteries within such county, including pioneer cemeteries, and paying the governing body of the county or cemetery board created pursuant to section 214.520, for related compensation and expenses, in an amount not to exceed six and three-fourths cents per one hundred dollars assessed valuation of all taxable property.
2. The ballot of submission shall be substantially in the following form:
Shall ............................ County impose a property tax upon all real and tangible personal property within the county at a rate of .................... (insert the amount) cents per one hundred dollars assessed valuation for the purpose of providing revenue for maintenance of cemeteries within the county, including pioneer cemeteries, and for related compensation and expenses of the ............?
YES NO
If a majority of the qualified voters voting on the question within the county vote in favor of the tax, such tax shall be levied and collected pursuant to this section. If a majority of the voters voting on the question within the county vote against the tax, no such tax shall be levied and collected pursuant to this section.
3. The county collector of each county in which the authority is located shall collect the property taxes upon all real
property and tangible personal property within that county in the same manner as any other property taxes are
collected. The proceeds of the tax levy shall be credited to the county general revenue fund or an equivalent fund,
and shall be used by the governing body of the county, or cemetery board, if applicable, for maintaining cemeteries
in the county, including pioneer cemeteries and expenses incurred by the governing body of the county or cemetery
board, if applicable, for such maintenance.
Missouri House of Representatives