137.286. Notwithstanding any other law to the contrary,taxing districts or political subdivisions which first levied anad valorem property tax pursuant to an election held in April,1985, or in June, 1985, shall base tax levies on the propertyvaluations established in 1985 and shall not roll back ratesbased on a tax rate ceiling calculated on 1984 propertyvaluations.
(L. 1987 H.B. 909 ยง 1)Effective 7-13-87