Section 12 Special Assessments

• Library: Tax Law 2009

In Lakewood Park Cemetery Ass’n v. Metropolitan St. Louis Sewer District, 530 S.W.2d 240 (Mo. banc 1975), the Court held that a nonprofit cemetery was subject to a special benefit tax assessment bill, even though it was a nonprofit cemetery exempt from real property taxation under article X, § 6, of
the Missouri Constitution and what is now § 137.100, RSMo Supp. 2007. On September 2, 1958, the board of trustees
of the sewer district adopted an ordinance confirming a contract for the construction of certain lateral sanitary sewers in the Lakewood Subdistrict. The sewer district subsequently passed another ordinance that levied special...