The fiscal problem in Missouri

Bibliographic data

Monograph

Identifikator:: 1833271335

URN:: urn:nbn:de:zbw-retromon-230042

Document type:: Monograph

Title:: The fiscal problem in Missouri

Place of publication:: New York

Publisher:: National Industrial Conference Board, Inc.

Year of publication:: 1930

Scope:: xvi, 359 S.

Digitisation:: 2022

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XII. Other aspects of the Missouri fiscal problem

Collection:: Economics Books

ASPECTS OF THE MISSOURI FISCAL PROBLEM 325 It is also provided that, before the levies and rates are established, there shall be a public hearing on the proposed budget. Ten days’ notice, to be given by publication of the budget, levies, and rates and of the time and place of the public hearing in two papers’ representing the two leading political parties, and by posting the notice in three public places in the taxing district, is required. The several tax rates and levies as established are reported to the county auditor, who in turn reports them to the State Board of Tax Commissioners. The tax rates and levies as reported stand approved as the rates and levies for the succeeding year unless an appeal is made. Ten or more taxpayers in any municipal corporation, other than those who pay a poll tax only, who are affected by any levy or rate as established and who may feel aggrieved by any item thereof may file a petition with the auditor of the county in which the municipal corporation is located, setting forth their objections on a prescribed form. The petition and other information are certified by the county auditor to the State Board of Tax Commissioners, which is required to fix a date for a hearing on the petition within a reasonable time. This hearing must be held in the county in which the municipal corporation is located, and notice thereof must be given to the executive officer of the taxing unit and to the first ten tax payers whose names appear on the petition, at least five days before the hearing. After the public hearing the State Board of Tax Commissioners has the power to affirm or decrease the total tax levy or any item thereof, and, after its action is certified to the county auditor, the decision of the State Board is final and conclusive. If a reduction is ordered, the State Board must indicate the item or items in the budget affected by the reduction. The con- trol is, therefore, a joint control of taxes and expenditures. In the event that it is contemplated to expend more money than is provided in the published budget or in the budget as modified because of any casualty, accident, or extraordinary emergency, the same system of control is applicable. Mu- nicipal officers are guilty of malfeasance in office, if any appropriations are made in excess of the amount estimated 1 One suffices if there is only one in the taxing district.

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