The Collector of St. Louis County in collection of Fire Protection District taxes should deduct a commission of one per cent of such taxes.

COUNTY COLLECTOR: FI RE PROTECTION DISTRICT: The Collector of St . Louis County in collection ~f Fire Protection District taxes should deduct a commission of one per cent of such taxes . February 7, 1964 Honorable E. J. Cantrell State Representative 3406 Airway Overland 14, Missouri Dear Mr. Cantrell: Opinion No . 30 This is in response to your request for an opinion of this of fice, which reads 1n part as followa: "As you will recall, all Pire Protection Districts in St. Louis County have been incorporated pursuant to the J1re District Act as f ound in Sections 321.010 to 321.450 of the Revised Statutes of Missouri for 1959. Section 321. 270 ot that Act provides aa follows: " t321.270 Duty to levy and collect taxea•-del1nquent taxes constitute a lien I " 'll 'l'he body having authority to levy taxes within the county shall levy the taxes provided in sections 32ll010 to 321.450, and all officials charged with the duty or collecting taxes 1n the county shall collect sqcb taxed at the time and in the manner an with like interest and penalties as other taxes are collected. When collected such taxes ahall be paid to the district ordering the levy and coll ection, or entitled to the same, r; I l E 30 / - -- Honorable B. J. Cantrell and the payment or such c2klections ahall be made monthly to t e treasurer ot the district and paid into the depoai tary thereof to the cred1 t or the district. All tunda received by the district shall be deposited in a depoaitary and secured in the manner provided by law for the deposit of county funds. ' "(muphaaia added) ''Senate BJ.ll Ho. 259 aa enacted by the 72nd General Assembly and which has now been numbered as Section 52.260 of the Revised Statutea or Missouri, provides 1n part as follows: " 152.260 Commissions " 'The collector 1n counties not having townahip organization shall collect and reta1n the following cona.1saiona tor collecting all state~ Countx, tridge. road, achool f:f-1 otbir LOCAL yea, inelud1Jf rgerc a I , manu- tactqrera and~auor and beer licensee, other than back, delfiiquent and ditch and levee taxes, and the commissions constitute his compensation except in counties where the collector is paid a salary in lieu or fees: ' "Paragraph 15 of Section 52.260 provides as toll ova: " 1(15) In counties wherein the total amount levied for any one year exceeds tour million dollars, a commission of 1- on the amounts collected. ' "I have advised the Pire Protection Districts in my district that there is a serious queation 1n my ~d regarding the liability ot such Districts to permit the St. Louis -2- Honottable &. J. Cantrell County Collector or Revenue the right to deduct the awn or 1- fr<Uh the taxes so collected by him r~m Fire Protection Distr1ota. I base my opinion on the tact tbat $eot1()1\ 3~1.270 ot the Revised Statutes ot Misso~1 requires the St. Lou1.e County Collector to collect all of the taxes so levied by the F1re Protection &1str1cts and to remit all ot such taxes monthly to the TPeaaurer of the District. "It ts my position that if the M1&eQUI'1 Legtalatut'.e had intended to authorize the Collectov or Revenue t·o ehuge tbe lire D1atP1ets tor the collection of such taxes that sueh statement would have been made. L1kew1ae{ it 1B O'lY' opinion that Senate Bill No. 259 Section 52.260 ot the Statutes) doe• not, in ex.a.ot terms, authorize the Collector to retain a C~asion for the e·ollect1·on of Pire Pl'Oteetion District taxes. You will please no,te that 1n the Paragraph I hav.e <tuOted above from Senate B1ll Ho .. 259 no reference 1s made to eolleet1on or tues tor Fire Protection D1etr1ete. " We enclose herewi til a copy or an op1n10b issued under date ot September 4, 1963, iFo the Honorable Altred A. Speer, wh1eh op1n1on holds that the one per cent deduction authorized by Senate Bill 259 of the 12nd General Aa&embly 1n ecunt1ea such as St. Loui• ·county beeame effeot~ve ~ October 13, 1963. Senate Bill 259 of the 72nd General Aaaembly 1a now eod1f'1ed aa Sectton 52. 2Go, RSMo Cum. Supp. 1963~ and provides in par)' that nthe collector • • • shall collect and retain (the e.lnount specified thereafte.r) tor collecting all state, county, bridge, road, school and all g~er local taxea, •••• " (parenthetical matter supplied and emp~s{s adaed) We believe that the un1 versal reference to "al.l other local taxea•t encompasses taxes lev:ied and collected under tbe authority o .• : Section 321.230, RSKo 1959,. You will note that tbat eection authorizes the board «to order the levy and collection o£ ad valorem taxes on and against all taxable and tangible p~pertr w1tb1n the district, •••• u Such a tax, theref'orG, must be regard.ed aa a local tu. -3- Honorable B. J. Cantrell Viewing this section in the light of Section 321.270, RSMo 1959. which provides 1n part that such taxes shall be collected "in the manner • • • as other taxes are collected •• • 11 , .1npels the conclusion that the deduction authorized and directed by Section 52.260, RSMo Cum. Supp. 1963, must be withheld from taxes collected under the authority or Section 3?.3 .. 230, RSMo 1959. CONCLUSION It is the opinion or this orrtce that the Collector or St. Louis County ahould deduct a eomm1saion or one per cent from all taxes collected under the provisions or Section 321.230. The foregoing opinion, which I hereby approve, was pre- pared by my Assistant, Albert J. Stephan1 Jr. J l t Enclosure 1 Very truly yours, 'lHOJAS , • iAOLftOB Attorney General