Cass County, MO
 
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Table of Contents
Table of Contents
[Ord. No. 94-03(03-94) §§A — B, 11-29-1994]
A. 
Residential Property To Be Assessed At Occupancy. A building or other structure classified as residential property pursuant to Section 137.016, RSMo., newly constructed and occupied on any parcel of real property, shall be assessed and taxed on such assessed valuation as of the first (1st) day of the month following the date of occupancy for the proportional part of the remaining year at the tax rates established for that year in all taxing jurisdictions located in the County. Newly constructed residential property which has never been occupied shall not be assessed as improved real property until such occupancy or the first (1st) day of January of the second (2nd) year following the year in which construction of the improvements was completed.
B. 
Procedures Applicable To Assessment Of New Construction At Occupancy. In assessing newly constructed buildings or other structures on residential property at occupancy pursuant to Subsection (A), the Director of the Assessment Department shall follow the procedures set out in Section 137.082, RSMo.
[Ord. No. 97-0 §A, 1-9-1997]
The cut-off date for assessments upon occupancy under Section 137.082, RSMo., shall be September thirtieth (30th) of each year.
[Ord. No. 04-09 §§1 — 3, 10-28-2004]
A. 
The County of Cass hereby exercises its statutory right to opt-out of the provisions of Section 137.073, RSMo., which establishes the way property tax is assessed in the State by requiring separate tax rates for each class of property.
B. 
This Section shall be in force and effect from and after the date of its passage and approval.
C. 
For the purposes of applying the opt-out provision of this bill, a political subdivision contained within two (2) or more Counties where at least one (1) of such Counties has opted out and at least one (1) of such Counties has not opted out shall calculate the separate rates for the three (3) subclasses of real property and the aggregate class of personal property as required by Section 137.073, RSMo., provided that such political subdivision shall also provide a single blended rate in accordance with the procedure for determining a blended rate for school districts in Subdivision (1) of Subsection (6) of Section 137.073, RSMo. Such blended rate shall be used for the portion of such political subdivision that is situated within any County that has opted out. A Governing Body of a City not within a County or a County that has opted out under the provisions of this Subsection may choose to implement the provisions of this Section and Sections 137.073, 138.060 and 138.100, RSMo., as enacted by House Bill 1150 of the Ninety-First General Assembly, Second Regular Session and Section 137.073, RSMo., as modified by this act, for the next year of general reassessment by an affirmative vote of the Governing Body prior to December thirty-first (31st) of any year.
[Ord. No. 96-03 §§1 — 4, 8-15-1996; Ord. No. 96-04 §§1 — 4, 8-15-1996; Ord. No. 05-04 §§1 — 3, 8-25-2004; Ord. No. 05-05 §§1 — 4, 8-25-2005]
A. 
In the special election held in Cass County, Missouri, on August 2, 2005, there was submitted to the qualified voters of said County the question of whether or not there would be imposed a County-wide sales tax of one-fourth of one percent (0.25%) for the purpose of improving, replacing, repairing and maintaining the streets, roadways and bridges in the County for a period not to exceed ten (10) years from the date the sales tax is first imposed.
B. 
It has been duly certified that said sales tax question received the requisite number of qualified votes as required by law for passage; and
C. 
By order of the County Commission of Cass County, Missouri, it is hereby ordered that the one- fourth of one percent (0.25%) sales tax approved by the voters of Cass County, Missouri, in the municipal election of August 2, 2005, shall be deemed to apply to all sales including, but not limited to, metered water services, electricity, electrical current, natural or artificial or propane, gas, wood, coal or home heating oil for domestic use.
[Ord. No. 96-05 §§1 — 3, 8-15-1996; Amendment to Ord. No. 96-05 §§1 — 3, 12-9-1996; Ord. No. 05-05 §§1 — 4, 8-25-2005; Ord. No. 10-13 §§1 — 3, 11-4-2010]
A. 
The duly qualified voters of Cass County, Missouri, on August 6, 1996, voted favorably on a sales tax question submitted by the County Commission.
B. 
A special account shall be established in which one-third (⅓) of all collections from the one-fourth of one percent (0.25%) sales tax shall be deposited.
C. 
The funds in this special account shall be expended by the County Commission for road and bridge capital improvements projects within incorporated areas of Cass County.
[Ord. No. 99-02 §4, 1-25-1999]
A. 
A County-wide sales tax shall be imposed in the amount of one-half of one percent (0.5%) on the receipts at retail within the County of Cass, State of Missouri, provided that such property and services are subject to taxation by the State of Missouri under the provisions of Sections 144.010 to 144.510, RSMo.
B. 
By order of the County Commission of Cass County, Missouri, it is hereby ordered that the one- half of one percent (0.5%) sales tax approved by the voters of Cass County, Missouri, in the municipal election of April 7, 1981, shall be deemed to apply to all sales including, but not limited to, metered water services, electricity, electrical current, natural or artificial or propane gas, wood, coal or home heating oil for domestic use.
[Ord. No. 99-07 §§1 — 4, 11-8-1999]
A. 
The County Commission of Cass County, Missouri, shall be authorized to impose a County-wide law enforcement sales tax for the purpose of providing law enforcement services throughout the County including:
1. 
The construction, furnishing and equipping of a criminal justice and detention center, and
2. 
Funding for Cass County school districts for the acquisition of modern security equipment and services to prevent criminal activity on school campuses, the sales tax to be imposed in an amount not to exceed one-fourth of one percent (0.25%) which shall terminate on March 31, 2025, or when the financing of the criminal justice center has been paid, whichever is earlier.
B. 
The County of Cass, State of Missouri, is authorized to impose the law enforcement sales tax per Section 67.582, RSMo. This one-fourth of one percent (0.25%) law enforcement sales tax is also to be imposed on domestic utilities (sales of metered water services, electricity, electrical current, natural or artificial or propane gas, wood, coal, home heating oil, etc., for domestic use).
[Ord. No. 06-12, 6-1-2006]
A. 
The citizens of Cass County approved a one-fourth cent ($0.0025) sales tax to be utilized for expenses associated with law enforcement purposes including Sheriff Office, Court System, Juvenile System, Prosecuting Attorney, Public Administrator and Circuit Clerk. The funds are to be utilized for no other purposes then those stated herein.
B. 
The Cass County Commission agreed to eliminate the County levy for personal property and real estate and transfer the amount five hundred seventy-one thousand eighty hundred ninety-two dollars twenty cents ($571,892.20) the levy generated from the one-fourth cent ($0.0025) law enforcement revenue.
C. 
The Cass County Commission agreed to transfer each year from the County General Fund, based on the 2004 budget, a sum of four million six hundred eighteen thousand four hundred fifty-three dollars fifty-three cents ($4,618,453.53), which approximates the expenditures for law enforcement purposes in 2004 to the Law Enforcement General Fund.
[Ord. No. 04-06 §§1 — 3, 8-26-2004; Ord. No. 05-06 §§1 — 3, 8-25-2005]
A. 
An emergency telephone tax in the amount of eleven and one-half percent (11.5%) of the tariff as defined by the Section 190.305, RSMo., 1991 Supp., shall be imposed in those portions of Cass County for which emergency "911" telephone service has been contracted pursuant to Section 190.320, RSMo., 1991 Supp., as approved by the Cass County Commission in official session held on August 25, 2005.
B. 
Such tax shall be imposed for a period of one (1) year from the commencement of the collection as specified herein, subject to adjustments in the percentages as provided for by Sections 190.300 through 190.320, RSMo., 1991 Supp.
C. 
The collection of said tax shall commence September 1, 2005.
[Ord. No. 04-03 §2, 4-12-2004; Ord. No. 04-04 §3, 4-26-2004]
A. 
The County Commission of Cass County, Missouri, is hereby authorized to impose a County-wide general sales tax in the amount of one-fourth of one percent (0.25%) and eliminate the authorization to impose a property tax for general fund purposes (as authorized under Section 67.547, RSMo. (the "Act"), to impose a sales tax on all retail sales made in the County which are subject to taxation under the provisions of Sections 144.010 to 144.525, RSMo., for the general purposes of the County.
B. 
By order of the County Commission of Cass County, Missouri, it is hereby ordered, that a one-fourth of one percent (0.25%) sales tax approved by the voters of Cass County, Missouri, in the Municipal election of April 6, 2004, shall be deemed to apply to all sales, including but not limited to metered water services, electricity, electrical current, natural or artificial or propane, gas, wood, coal or home heating oil for domestic use.
[Ord. No. 08-07 §§1 — 2, 12-30-2008]
A. 
Senate Bill 1181 was enacted by the General Assembly in 2008 which established the Show Me Green Sales Tax Holiday. The Show Me Green Sales Tax Holiday exempts sales tax on the sale of certain energy star certified appliances sold on April nineteenth (19th) thru April twenty-fifth (25th).
B. 
Cass County hereby adopts the Show Me Green Sales Tax Holiday as authorized by Senate Bill 1181 (Section 144.526, RSMo.) to be effective December 30, 2008. Cass County will participate in the 2009 Show Me Green Sales Tax Holiday and all subsequent Show Me Green Sales Tax Holidays.