IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
A RESOLUTION transferring $15,585.00 within the 2017 Special Road and Bridge Fund and authorizing the Director of Finance and Purchasing to issue a check to cover the cost of special assessments related to the Atherton Levee District, at a cost to the County in the amount of $15,585.00.
Intro
RESOLUTION NO. 19404, March 6, 2017
INTRODUCED BY Greg Grounds, County Legislator
Body
WHEREAS, pursuant to sections 245.185 and 245.195, RSMo, Missouri levee districts may impose a "maintenance tax" to maintain and preserve the levees; and,
WHEREAS, while under the Missouri Constitution Jackson County is generally immune from taxes imposed by other political subdivisions, Missouri courts have held that such maintenance taxes are, in effect, special assessments for which the County can be liable; and,
WHEREAS, it has been determined that, due to an administrative oversight, the Atherton Levee District failed to notify the County that these special assessments were due and owing for County road rights-of-way for the years 2012 through 2015; and,
WHEREAS, a transfer is needed to place the funds necessary to cover the costs of these special assessments in the proper spending account; and,
WHEREAS, the County Executive recommends this transfer; now therefore,
BE IT RESOLVED by the County Legislature of Jackson County, Missouri, that the following transfer within the 2017 Special Road and Bridge Fund be and hereby is made:
DEPARTMENT/DIVISION CHARACTER/DESCRIPTION FROM TO
Special Road and Bridge Fund
Road & Bridge Maintenance
004-1506 57450 - Salt & Sand $15,585
004-1506 56895 - Levee District Tax $15,585
and,
BE IT FURTHER RESOLVED that the Director of Finance and Purchasing be and hereby is authorized to issue a check to the Atherton Levee District in the amount of $15,585.00.
Enacted and Approved
Effective Date: This Resolution shall be effective immediately upon its passage by a majori...
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