ORDER OF THE CHRISTIAN COUNTY COMMISSION OZARK, MISSOURI DATE ISSUED: DOR-* a€ 2009 V 6 SUBJECT: Authorization of five cents ($.050) per each $100 assessed valuation property tax levy for Senior Citizen Service Fund in lieu of current tax levy. WHEREAS, pursuant to Section 67.990 to 67.995. Revised Statutes of Missouri. a property tax levy is authorized to fund Senior Citizen Services for Christian County, Missouri for persons sixty (60) years of age or older: WHEREAS. on April 3. 2001. a majority of the voters approved a property tax levy for the purpose of providing services to persons sixty (60) years of age or older and the Collector has been collecting five cents ($.050) per each $100 assessed valuation for the Senior Citizen Services Fund since that election; and WHEREAS, it has been determined that a scrivener's error occurred in the April 3. 2001. ballot language for the Senior Citizens Fund and at the request of the Senior Citizens Board, the Christian County Commission. pursuant to Section 67.990 to 67.995. Revised Statutes of Missouri. does hereby direct the following ballot language be submitted to the voters to authorize a five cents ($.050) per each $100 assessed valuation property tax levy to provide for services for persons sixty (60) years of age or older in Christian County in lieu of and to replace the current property tax levy of.05 cents per each one hundred dollars assessed valuation.. NOW, THEREFORE, on this 22nd.-day ofJanuary. 2009. at a duly called meeting of the Christian County Commission, after public notice. and in open session, upon motion made by Commissioner Tom Huff seconded by Commissioner 3111 Barnett . and Presiding Commissioner Grubaugh voting in favor, the Christian County Commission did vote to authorize a five cents ($.050) per each $100 assessed valuation property tax levy in lieu of and to replace the current property tax levy of.05 cents per each one hundred dollars assessed valuation for senior services. This will serve to continue the present tax collection for the Senior Citizens Service Fund. The purpose of this tax levy, in accordance with Section 67.990 to 67.955. RSMo.. is to continue the provision of services for persons sixty (60) years of age or older. IT IS FURTHER ORDERED Kay Brown. the Christian County Clerk and Election Authority, is hereby ordered to place a question on the April 7. 2009, election ballot for the purpose of voting for or against the authorization of the five cents ($.050) per each $100 assessed valuation property tax levy in lieu of and to replace the current property tax levy for senior services. IT IS FURTHER ORDERED the ballot submission shall be substantially in the following form: Senior Citizens Service Fund QUESTION: "Shall Christian County, Missouri levy a tax of five cents per each one hundred dollars assessed valuation for the purpose of providing services to persons sixty (60) years of age or older in lieu of and to replace the current property tax levy for senior citizen services? [ 1 YES [ ] NO" IT IS FURTHER ORDERED this Order shall be filed in the office ofthe County Clerk of Christian County, Missouri before 5:00 p.m. this date. Done this 26+k day of January, 2009, at 2:43' 0'clock r)· ·m. CHRISTIAN COUNTY COMMISSION 142(7\Al,YjrUlk/ [>< YES [ 1 NO h.11 GrubbmgfiD?residingommissioner By: W .1.Ze#.m,c., 5 =,0,ar [0]1 YES [ ] NO William Barnett. Western tommissioner . 11 PCL YES [ ] NO ( TBM Huff. MasteprCommissioner 8 ATTEST: 1 t* 94)r Christian County Clerk 'V#4 ATrORNEY GENERAL OF MISSOURI , » CHRIS KOSTER '-' REPLYTO: ATTORNEY GENERAL · JEFFERSON'CITY Fletcher Daniels State Office Building 65102 615 E. 13th Street Suite 401 Kansas City, MO 64106 Phone: (816) 889-5000 Main Fax: (816) 889-5006 Labor Fax: (816) 889-5026 March 3,2009 John Housley District Attorney RECEIVED 901 St. Louis Street 20* Floor MAR 16 2009 Springfield, MO 65806 KAY BROWN COUNTY CLERK Dear Mr. Housley: The Christian County, Senior Services District has been notified by the State Auditor aiid by my office that the District's proposed tax levy was in excess of the applicable lawful limit. Attached is a copy of the notice from the State Auditor indicating the assessment(s) in violation. We are prepared to file suit against you, without further warning or notice, pursuant to the authority vested in the Attorney General in Section 137.073.6, RSMo. However, we would like to give one last opportunity for your taxing entity to rectify the violations certified by the State Auditor. Although the law permits a suit to require refunds of illegally collected amounts this office is willing to settle on the following basis: Please provide my office with written confirmation that your taxing entity will do one of the following: 1. Voluntarily rollback the tax rates to that approved by the voters in compliance with the Hancock Amendment of the Missouri Constitution OR 2. The voters in your jurisdiction will approve the proposed rates on or before August 30,2009 so that your District will be in compliance with the Hancock Amendment. www.ago.mo.gov If you do not intend to comply with one of these options, please provide me with a written response indicating the legal reason why you believe that you are not in violation of the Hancock Amendment. We have previously notified you by letter of this violation. This is your last chance to avoid litigation. IfI have not heard from your District by close ofbusiness on Monday, March 16, 2009 indicating your intent to comply with Missouri law, I will assume you do not wish to cure your violations and my office will proceed with exercising our rights under the law. Thank you for your prompt attention to this matter. Sincerely yours, CHRIS KOSTER Attorney General /flui 'Q/L- Sharon Euler Assistant Attorney General Ce: Sandra Bryant, County Assessor Kay Brown, Clerk County Commission Ronald G. Cleek, County Attorney KAY BROWN *!*sion fir*Mi- CHRISTIAN COUNTY 100 W. CHURCH ROOM 206 OZARK, MO 65721 Phone: 581-6360 Fax: 581-8331 Match 16,2009 Attorney General Chris Koster Attn: Sharon Euler, Assistant Attorney General Fletcher Daniels State Office Building 615 East 13th Street Kansas City, MO 64106 Dear Ms. Euler, Today I received a copy ofa letter sent to Mr. Housley dated March 3,2009. In response to your letter, the Senior Citizens Service Fund Board and the County Commission certified to me on the 26h day of January, 2009, the ballot language for the correction of the tax levy. Please find a copy of one ofthe many sample ballots that contain the Senior Citizens Tax Levy issue that will be voted on by the voters of Christian County. I, Kay Brown, Christian County Clerk/Election Authority do hereby certify that the sample ballot that is being sent to you is a true copy of the original ballot that will be voted on by the voters of Christian County. I apologize that you have not received notice before today. If you have any questions, please contact me as soon as possible at 417-581-6360. Sincerely, 433- Az.w Kay Brown ./boUNT,-314>.......1 illit'll'll" r f.1 <4J 1424 (02 60 ». 4 / A 4. .229,3 -< */JUDGES' INITIALS'c' ,* 4/. C fip .OFFICIAL BALLOT 49 -./ h > t 449 9/' iGENERAL MUNI¢IRAL ELECTION 4 f A CHRISTIANCOUNTY, MISSOURI <- =" n<90 ©y <44 7 - f ,TUESDAY, APRIL:42009 < fox %9 0.1 , C« - -<26. r INSTRUCTIONS TO VOTERS 4? iD 4·494 41'5» < C»j 03 To"vote, darken in the oval(s) completelrnext to your choice(s), like this:t*» It V th QQ) ,«Write-in: T6 vote lora valid write4n candidat©frite'theperson's name on the line provided and darkin.in tha>oval. 02/1- = -7 >4 ,./ 0, *O V / 4 : -if <111 youarein favor of any question submitted upon this ballot, darken the oval to the left of the word "YES". 1 YE' If you are opposed to any question submitted upon this ballot, darken the ovalto the left of the word "NO: (. Ihidu tear, deface,or ake a mistake and wrongfully mark any ballot you must return it to the election judges and receive a new ballot. ' * 3 C// 1 J '443 ..../1 .4,<44> ''/ ..il 944 2 4 l€ * - COUNTY OF CHRISTIAN 1/A . . I < 1 i 0,1 U./ / 44)2= 1 WOO> 911 SALES TAX * ON 0 4 . 11 1 .- , 09 4.-1. - 1,1 ·, . 99 if 7 .. 433 4 0340» - L tioh <19 - SI}all the Count¢of Christidn impose a Codity, 79 V ' 49 / 'Ch 44« V» 6 4 +5 «/4.1 - .C kalbs tax of one:qukrter (1/4) Af on¢ercent Lif'953 (1 5 2;& Sh 13/Lffdr the purlidsd'of providing central 423 dispAbi!4of fireprotectioncemergency. A vel /5 V 4%,Ir/<> 4 649> t«.7 N 99 6 47 - . 1 '94 A 4 .404 4 9\\/4 tA 43.4 As ambulancegnice, includih'glemergency 5.4 41.t '4 / 03 p 2 telephone servited, and other emergency rL/7 , h. .1, /93 0< setvices in lieubfanditoreplace the qurrent € 4 6 Axh 04'/ A ohiO ..24»7 .%9/3..1 \. .4,4/-5 Li /,fjl ».7 Nixa 911 and Christian County 911 teleRhne ,/ «V c.«2« /4,74% - tariff tax?3% »» L L /44 4 30 -I <1/ In $ 45904 1, to) . 44 P - i j YES*/ b 7 A 4 25 gh , 3/ /9 < S -4 - 42 - 1 «7 4 1 4 4 7/0 Viv = 20 1 -UESONLK» : 4 6 9 Jet/4, 4 : a ·064.11 -S b 9 = O SENIOR CITIZENS SERVICE FUND 1 - , ...4- .©/50 1 1 77(4) , 4 1 '44» 94« .iiii 22 49/97 4. I -71 6 I 3/7 f Shall Christian County, Missouri levy'a tax of , .· 7<42€elits.per each one·hundred dollars o . / te ./. -4 4 41/1 M //%t; 1 . = i assessed vlluation for the purpose of proViding = services: V <5>23€/--=-3> . 43 /01 0 697/5-1 V /»-- V 19' 44,4 A 9/1 9 19» P - %,-N .-6 2.It> Wj Al» h 02>vt 4 4, ,//1-4\\ 9, 424' A 7/3 vy/, 9. 41 - dilo · h k $.3 0/.13 U.11; n <434 4/1 © 622 - .4 14 4% 4 01\0 V"J f . 491 .. ..4 \Ch /4 4 / 9, 24 i'03* 2 P 44'.49 1:ItONT€i,rtlj5SEQ# 1 « 3 tjA . 11'f li b :204 46292, f u lor -- .4 C.41 h 4,2 301% 2Ng 3% - ·203>- SUSAN MONTEE, CPA Missouri State Auditor CERTIFICATION LETTER September 25,2008 County Clerk Christian County 100 West Church-Street, Room 206 Ozark, MO 65721-0000 RE: 35-022-0000 Christian County Dear County Clerk: We have received information to substantiate compliance with Missouri law for the 2008 property tax rates for the above- captioned taxing authority. Section 137.073.6, RSMo, requires the State Auditor to examine such information and return to the county clerk our findings regarding the property tax rate ceilings and the debt service levy, if applicable. The State Auditor's Office has relied on information presented and representations made by the taxing authority for our review of the tax rate ceiling(s) and actual property tax rate(s) levied. Our findings are based upon existing constitutional provisions, statutes, rulings and court decisions. We understand that the taxing authority's property tax rate ceiling(s) and actual property tax rate(s) levied for 2008 to be as follows: Tax Rate Ceiling or Maximum Taxing Complies Allowable Authoriys with Debt Service Sales Tax Voluntary Recoupment CERTIFIED_ Proposed MO Laws Purpose Len, Reduction Reducron Rate RATE Rate Yes/No General Revenue 0.2175 0.0000 0.2175 0.0000 0.0000 0.0000 Yes Senate Bi]140 0.0783 0.0000 0.0000 0.0000 0.0783 0.0783 Yes Senior Services 0.0005 0.0000 0.0000 0.0000 0.0005 0.0462 No Common #1 Rohd & Bridge 0.1896 0.0000 0.1896 0.0000 0.0000 0.0000 Yes Common #2 Road & Bridge 0.0698 0.0000 0.0698 0.0000 0.0000 0.0000 Yes Based on the information submitted by the taxing authority we find the CERTIFIED RATE(S) for the taxing authority as listed above, complies with the provisions Section 137.073 RSMo. Any taxing authority levying rate(s) higher than the certified rate(s) is/are not in compliance with Missouri laws. All tax levies not in compliance will receive a Notification of Non- Compliance Letter sent certified mail and will also be noted in our Review of 2008 Property Tax Rates report. A copy of this letter must be sent by your office·to the above captioned political subdivision to comply with Section 137.073.6, RSMo. CC: Christian County P.O. Box 869 • Jefferson City, MO 65102 • (573) 751-4213 • FAX (573) 751-7984