Missouri § 238.232 - Property tax, vote required — election, ballot form — collection of tax.
Full text of Missouri Revised Statutes of Missouri § 238.232 — Property tax, vote required — election, ballot form — collection of tax., with citation guidance and answers to common questions.
§ 238.232. Property tax, vote required — election, ballot form — collection of tax.
1. If approved by at least four-sevenths of the qualified voters voting on the question in the district, the district may impose a property tax in an amount not to exceed the annual rate of ten cents on the hundred dollars assessed valuation. The district board may levy a property tax rate lower than its approved tax rate ceiling and may increase that lowered tax rate to a level not exceeding the tax rate ceiling without voter approval. The property tax shall be uniform throughout the district.
2. The ballot of submission shall be substantially in the following form:
3. The county collector of each county in which the district is partially or entirely located shall collect the property taxes and special benefit assessments made upon all real property and tangible personal property within that county and the district, in the same manner as other property taxes are collected.
4. Every county collector having collected or received district property taxes shall, on or before the fifteenth day of each month and after deducting his commissions, remit to the treasurer of that district the amount collected or received by him prior to the first day of the month. Upon receipt of such money, the district treasurer shall execute a receipt therefor, which he shall forward or deliver to the collector. The district treasurer shall deposit such sums into the district treasury, credited to the appropriate project or purpose. The collector and district treasurer shall make final settlement of the district account and commissions owing, not less than once each year, if necessary.
5. Notwithstanding any provision of law to the contrary, all property owned by an entity that is exempt from taxation under 26 U.S.C. Section* 501(c), as amended, shall be exempt from any special assessment levied by a district under this section so long as the property is used in furtherance of the entity's tax exempt purposes.
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(L. 1990 S.B. 479 & 649 § 48, A.L. 1997 S.B. 303, A.L. 2025 H.B. 199)
*Word "Section" does not appear in original rolls.
---- end of effective 28 Aug 2025 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 238.232
What does Revised Statutes of Missouri § 238.232 cover?
Section 238.232 ("Property tax, vote required — election, ballot form — collection of tax.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 238.232?
A common citation format is "Revised Statutes of Missouri § 238.232" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 238.232 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.