FIRSTREGULARSESSION
[PERFECTED]
HOUSESUBSTITUTEFOR
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.186
102NDGENERALASSEMBLY
0730H.04P DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsection137.073,RSMo,andtoenactinlieuthereofthreenewsectionsrelatingto
ballotlanguagerelatingtotaxation.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section137.073,RSMo,isrepealedandthreenewsectionsenactedinlieu
2thereof,tobeknownassections115.240,137.067,and137.073,toreadasfollows:
115.240.Theelectionauthorityforanypoliticalsubdivisionorspecialdistrict
2shalllabelballotmeasuresrelatingtotaxationthataresubmittedbysuchpolitical
3subdivisionorspecialdistricttoavoteofthepeoplenumericallyoralphabeticallyinthe
4orderinwhichtheyaresubmitted.Nosuchballotmeasureshallbelabeledina
5descriptivemannerasidefromitsnumericaloralphabeticaldesignation.Election
6authoritiesmaycoordinatewitheachother,orwiththesecretaryofstate,tomaintaina
7databaseorotherrecordtofacilitatenumericaloralphabeticalassignment.
137.067.Notwithstandinganyprovisionoflawtothecontrary,anyballot
2measureseekingapprovaltoadd,change,ormodifyataxonrealpropertyshallexpress
3theeffectoftheproposedchangewithintheballotlanguageintermsofthechangein
4realdollarsowedperonehundredthousanddollarsofaproperty’smarketvaluation.
137.073.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Generalreassessment",changesinvalue,enteredintheassessor'sbooks,ofa
3substantialportionoftheparcelsofrealpropertywithinacountyresultingwhollyorpartly
4fromreappraisalofvalueorotheractionsoftheassessororcountyequalizationbodyor
5orderedbythestatetaxcommissionoranycourt;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 6 (2)"Taxrate","rate",or"rateoflevy",singularorplural,includesthetaxratefor
7eachpurposeoftaxationofpropertyataxingauthorityisauthorizedtolevywithoutavote
8andanytaxrateauthorizedbyelection,includingbondinterestandsinkingfund;
9 (3)"Taxrateceiling",ataxrateasrevisedbythetaxingauthoritytocomplywiththe
10provisionsofthissectionorwhenacourthasdeterminedthetaxrate;exceptthat,other
11provisionsoflawtothecontrarynotwithstanding,aschooldistrictmaylevytheoperating
12levyforschoolpurposesrequiredforthecurrentyearpursuanttosubsection2ofsection
13163.021,lessalladjustmentsrequiredpursuanttoArticleX,Section22oftheMissouri
14Constitution,ifsuchtaxratedoesnotexceedthehighesttaxrateineffectsubsequenttothe
151980taxyear.Thisisthemaximumtaxratethatmaybelevied,unlessahighertaxrate
16ceilingisapprovedbyvotersofthepoliticalsubdivisionasprovidedinthissection;
17 (4)"Taxrevenue",whenreferringtothepreviousyear,meanstheactualreceiptsfrom
18advaloremleviesonallclassesofproperty,includingstate-assessedproperty,inthe
19immediatelyprecedingfiscalyearofthepoliticalsubdivision,plusanallowancefortaxes
20billedbutnotcollectedinthefiscalyearandplusanadditionalallowancefortherevenue
21whichwouldhavebeencollectedfrompropertywhichwasannexedbysuchpolitical
22subdivisionbutwhichwasnotpreviouslyusedindeterminingtaxrevenuepursuanttothis
23section.Theterm"taxrevenue"shallnotincludeanyreceiptsfromadvaloremleviesonany
24propertyofarailroadcorporationorapublicutility,asthesetermsaredefinedinsection
25386.020,whichwereassessedbytheassessorofacountyorcityinthepreviousyearbutare
26assessedbythestatetaxcommissioninthecurrentyear.Allschooldistrictsandthose
27countieslevyingsalestaxespursuanttochapter67shallincludeinthecalculationoftax
28revenueanamountequivalenttothatbywhichtheyreducedpropertytaxleviesasaresultof
29salestaxpursuanttosection67.505andsection164.013orasexcesshomedockcityor
30countyfeesasprovidedinsubsection4ofsection313.820intheimmediatelypreceding
31fiscalyearbutnotincludinganyamountcalculatedtoadjustforprioryears.Forpurposesof
32politicalsubdivisionswhichwereauthorizedtolevyataxintheprioryearbutwhichdidnot
33levysuchtaxorleviedareducedrate,theterm"taxrevenue",asusedinrelationtothe
34revisionoftaxleviesmandatedbylaw,shallmeantherevenuesequaltotheamountthat
35wouldhavebeenavailableifthevoluntaryratereductionhadnotbeenmade.
36 2.Wheneverchangesinassessedvaluationareenteredintheassessor'sbooksforany
37personalproperty,intheaggregate,orforanysubclassofrealpropertyassuchsubclassesare
38establishedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinsection
39137.016,thecountyclerkinallcountiesandtheassessorofSt.LouisCityshallnotifyeach
40politicalsubdivisionwhollyorpartiallywithinthecountyorSt.LouisCityofthechangein
41valuationofeachsubclassofrealproperty,individually,andpersonalproperty,inthe
42aggregate,exclusiveofnewconstructionandimprovements.Allpoliticalsubdivisionsshall
HSHCSHB186 2 43immediatelyrevisetheapplicableratesoflevyforeachpurposeforeachsubclassofreal
44property,individually,andpersonalproperty,intheaggregate,forwhichtaxesareleviedto
45theextentnecessarytoproducefromalltaxableproperty,exclusiveofnewconstructionand
46improvements,substantiallythesameamountoftaxrevenueaswasproducedintheprevious
47yearforeachsubclassofrealproperty,individually,andpersonalproperty,intheaggregate,
48exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-approvedrateorthe
49mostrecentvoter-approvedrateasadjustedundersubdivision(2)ofsubsection5ofthis
50section.Anypoliticalsubdivisionthathasreceivedapprovalfromvotersforataxincrease
51afterAugust27,2008,maylevyaratetocollectsubstantiallythesameamountoftaxrevenue
52astheamountofrevenuethatwouldhavebeenderivedbyapplyingthevoter-approved
53increasedtaxrateceilingtothetotalassessedvaluationofthepoliticalsubdivisionasmost
54recentlycertifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhich
55suchincreaseisapproved,increasedbythepercentageincreaseintheconsumerpriceindex,
56asprovidedbylaw,exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-
57approvedrateorthemostrecentvoter-approvedrateasadjustedundersubdivision(2)of
58subsection5ofthissection.Suchtaxrevenueshallnotincludeanyreceiptsfromadvalorem
59leviesonanyrealpropertywhichwasassessedbytheassessorofacountyorcityinsuch
60previousyearbutisassessedbytheassessorofacountyorcityinthecurrentyearina
61differentsubclassofrealproperty.Wherethetaxingauthorityisaschooldistrictforthe
62purposesofrevisingtheapplicableratesoflevyforeachsubclassofrealproperty,thetax
63revenuesfromstate-assessedrailroadandutilitypropertyshallbeapportionedandattributed
64toeachsubclassofrealpropertybasedonthepercentageofthetotalassessedvaluationofthe
65countythateachsubclassofrealpropertyrepresentsinthecurrenttaxableyear.Asprovided
66inSection22ofArticleXoftheconstitution,apoliticalsubdivisionmayalsoreviseeachlevy
67toallowforinflationaryassessmentgrowthoccurringwithinthepoliticalsubdivision.The
68inflationarygrowthfactorforanysuchsubclassofrealpropertyorpersonalpropertyshallbe
69limitedtotheactualassessmentgrowthinsuchsubclassorclass,exclusiveofnew
70constructionandimprovements,andexclusiveoftheassessedvalueonanyrealproperty
71whichwasassessedbytheassessorofacountyorcityinthecurrentyearinadifferent
72subclassofrealproperty,butnottoexceedtheconsumerpriceindexorfivepercent,
73whicheverislower.Shouldthetaxrevenueofapoliticalsubdivisionfromthevarioustax
74ratesdeterminedinthissubsectionbedifferentthanthetaxrevenuethatwouldhavebeen
75determinedfromasingletaxrateascalculatedpursuanttothemethodofcalculationinthis
76subsectionpriortoJanuary1,2003,thenthepoliticalsubdivisionshallrevisethetaxratesof
77thosesubclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,in
78whichthereisataxratereduction,pursuanttotheprovisionsofthissubsection.Such
79revisionshallyieldanamountequaltosuchdifferenceandshallbeapportionedamongsuch
HSHCSHB186 3 80subclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,basedon
81therelativeassessedvaluationoftheclassorsubclassesofpropertyexperiencingataxrate
82reduction.Suchrevisioninthetaxratesofeachclassorsubclassshallbemadebycomputing
83thepercentageofcurrentyearadjustedassessedvaluationofeachclassorsubclasswithatax
84ratereductiontothetotalcurrentyearadjustedassessedvaluationoftheclassorsubclasses
85withataxratereduction,multiplyingtheresultingpercentagesbytherevenuedifference
86betweenthesingleratecalculationandthecalculationspursuanttothissubsectionand
87dividingbytherespectiveadjustedcurrentyearassessedvaluationofeachclassorsubclassto
88determinetheadjustmenttotheratetobelevieduponeachclassorsubclassofproperty.The
89adjustmentcomputedhereinshallbemultipliedbyonehundred,roundedtofourdecimalsin
90themannerprovidedinthissubsection,andaddedtotheinitialratecomputedforeachclass
91orsubclassofproperty.Forschooldistrictsthatlevyseparatetaxratesoneachsubclassof
92realpropertyandpersonalpropertyintheaggregate,ifvotersapprovedaballotbefore
93January1,2011,thatpresentedseparatestatedtaxratestobeappliedtothedifferent
94subclassesofrealpropertyandpersonalpropertyintheaggregate,orincreasestheseparate
95ratesthatmaybeleviedonthedifferentsubclassesofrealpropertyandpersonalpropertyin
96theaggregatebydifferentamounts,thetaxratethatshallbeusedforthesingletaxrate
97calculationshallbeablendedrate,calculatedinthemannerprovidedundersubdivision(1)of
98subsection6ofthissection.Notwithstandinganyprovisionofthissubsectiontothecontrary,
99norevisiontotherateoflevyforpersonalpropertyshallcausesuchlevytoincreaseoverthe
100levyforpersonalpropertyfromtheprioryear.
101 3.(1)Wherethetaxingauthorityisaschooldistrict,itshallberequiredtorevisethe
102ratesoflevytotheextentnecessarytoproducefromalltaxableproperty,includingstate-
103assessedrailroadandutilityproperty,whichshallbeseparatelyestimatedinadditiontoother
104datarequiredincomplyingwithsection164.011,substantiallytheamountoftaxrevenue
105permittedinthissection.Intheyearfollowingtaxratereduction,thetaxrateceilingmaybe
106adjustedtooffsetsuchdistrict'sreductionintheapportionmentofstateschoolmoneysdueto
107itsreducedtaxrate.However,intheeventanyschooldistrict,incalculatingataxrateceiling
108pursuanttothissection,requiringtheestimatingofeffectsofstate-assessedrailroadand
109utilityvaluationorlossofstateaid,discoversthattheestimatesusedresultinreceiptof
110excessrevenues,whichwouldhaverequiredalowerrateiftheactualinformationhadbeen
111known,theschooldistrictshallreducethetaxrateceilinginthefollowingyeartocompensate
112fortheexcessreceipts,andtherecalculatedrateshallbecomethetaxrateceilingforpurposes
113ofthissection.
114 (2)Foranypoliticalsubdivisionwhichexperiencesareductionintheamountof
115assessedvaluationrelatingtoaprioryear,duetodecisionsofthestatetaxcommissionora
HSHCSHB186 4 116courtpursuanttosections138.430to138.433,orduetoclericalerrorsorcorrectionsinthe
117calculationorrecordationofanyassessedvaluation:
118 (a)Suchpoliticalsubdivisionmayrevisethetaxrateceilingforeachpurposeitlevies
119taxestocompensateforthereductioninassessedvalueoccurringafterthepolitical
120subdivisioncalculatedthetaxrateceilingfortheparticularsubclassofrealpropertyorfor
121personalproperty,intheaggregate,inaprioryear.Suchrevisionbythepoliticalsubdivision
122shallbemadeatthetimeofthenextcalculationofthetaxratefortheparticularsubclassof
123realpropertyorforpersonalproperty,intheaggregate,afterthereductioninassessed
124valuationhasbeendeterminedandshallbecalculatedinamannerthatresultsintherevised
125taxrateceilingbeingthesameasitwouldhavebeenhadthecorrectedorfinalizedassessment
126beenavailableatthetimeofthepriorcalculation;
127 (b)Inaddition,foruptothreeyearsfollowingthedeterminationofthereductionin
128assessedvaluationasaresultofcircumstancesdefinedinthissubdivision,suchpolitical
129subdivisionmaylevyataxrateforeachpurposeitleviestaxesabovetherevisedtaxrate
130ceilingprovidedinparagraph(a)ofthissubdivisiontorecoupanyrevenuesitwasentitledto
131receivehadthecorrectedorfinalizedassessmentbeenavailableatthetimeoftheprior
132calculation.
133 4.(1)InordertoimplementtheprovisionsofthissectionandSection22ofArticleX
134oftheConstitutionofMissouri,thetermimprovementsshallapplytobothrealandpersonal
135property.Inordertodeterminethevalueofnewconstructionandimprovements,eachcounty
136assessorshallmaintainarecordofrealpropertyvaluationsinsuchamannerastoidentify
137eachyeartheincreaseinvaluationforeachpoliticalsubdivisioninthecountyasaresultof
138newconstructionandimprovements.Thevalueofnewconstructionandimprovementsshall
139includetheadditionalassessedvalueofallimprovementsoradditionstorealpropertywhich
140werebegunafterandwerenotpartoftheprioryear'sassessment,exceptthattheadditional
141assessedvalueofallimprovementsoradditionstorealpropertywhichhadbeentotallyor
142partiallyexemptfromadvaloremtaxespursuanttosections99.800to99.865,sections
143135.200to135.255,andsection353.110shallbeincludedinthevalueofnewconstruction
144andimprovementswhenthepropertybecomestotallyorpartiallysubjecttoassessmentand
145paymentofalladvaloremtaxes.Theaggregateincreaseinvaluationofpersonalpropertyfor
146thecurrentyearoverthatofthepreviousyearistheequivalentofthenewconstructionand
147improvementsfactorforpersonalproperty.Notwithstandinganyopt-outimplemented
148pursuanttosubsection14ofsection137.115,theassessorshallcertifytheamountofnew
149constructionandimprovementsandtheamountofassessedvalueonanyrealpropertywhich
150wasassessedbytheassessorofacountyorcityinsuchpreviousyearbutisassessedbythe
151assessorofacountyorcityinthecurrentyearinadifferentsubclassofrealproperty
152separatelyforeachofthethreesubclassesofrealpropertyforeachpoliticalsubdivisiontothe
HSHCSHB186 5 153countyclerkinorderthatpoliticalsubdivisionsshallhavethisinformationforthepurposeof
154calculatingtaxratespursuanttothissectionandSection22,ArticleX,Constitutionof
155Missouri.Inaddition,thestatetaxcommissionshallcertifyeachyeartoeachcountyclerk
156theincreaseinthegeneralpricelevelasmeasuredbytheConsumerPriceIndexforAllUrban
157ConsumersfortheUnitedStates,oritssuccessorpublications,asdefinedandofficially
158reportedbytheUnitedStatesDepartmentofLabor,oritssuccessoragency.Thestatetax
159commissionshallcertifytheincreaseinsuchindexonthelatesttwelve-monthbasisavailable
160onFebruaryfirstofeachyearovertheimmediatelyprecedingpriortwelve-monthperiodin
161orderthatpoliticalsubdivisionsshallhavethisinformationavailableinsettingtheirtaxrates
162accordingtolawandSection22ofArticleXoftheConstitutionofMissouri.Forpurposesof
163implementingtheprovisionsofthissectionandSection22ofArticleXoftheMissouri
164Constitution,theterm"property"meansalltaxableproperty,includingstate-assessed
165property.
166 (2)Eachpoliticalsubdivisionrequiredtoreviseratesoflevypursuanttothissection
167orSection22ofArticleXoftheConstitutionofMissourishallcalculateeachtaxrateitis
168authorizedtolevyand,inestablishingeachtaxrate,shallconsidereachprovisionfortaxrate
169revisionprovidedinthissectionandSection22ofArticleXoftheConstitutionofMissouri,
170separatelyandwithoutregardtoannualtaxratereductionsprovidedinsection67.505and
171section164.013.Eachpoliticalsubdivisionshallseteachtaxrateitisauthorizedtolevy
172usingthecalculationthatproducesthelowesttaxrateceiling.Itisfurthertheintentofthe
173generalassembly,pursuanttotheauthorityofSection10(c)ofArticleXoftheConstitution
174ofMissouri,thattheprovisionsofsuchsectionbeapplicabletotaxraterevisionsmandated
175pursuanttoSection22ofArticleXoftheConstitutionofMissouriastoreestablishingtax
176ratesasrevisedinsubsequentyears,enforcementprovisions,andotherprovisionsnotin
177conflictwithSection22ofArticleXoftheConstitutionofMissouri.Annualtaxrate
178reductionsprovidedinsection67.505andsection164.013shallbeappliedtothetaxrateas
179establishedpursuanttothissectionandSection22ofArticleXoftheConstitutionof
180Missouri,unlessotherwiseprovidedbylaw.
181 5.(1)Inallpoliticalsubdivisions,thetaxrateceilingestablishedpursuanttothis
182sectionshallnotbeincreasedunlessapprovedbyavoteofthepeople.Approvalofthehigher
183taxrateshallbebyatleastamajorityofvotescast.Whenaproposedhighertaxraterequires
184approvalbymorethanasimplemajoritypursuanttoanyprovisionoflawortheconstitution,
185thetaxrateincreasemustreceiveapprovalbyatleastthemajorityrequired.
186 (2)Whenvotersapproveanincreaseinthetaxrate,theamountoftheincreaseshall
187beaddedtothetaxrateceilingascalculatedpursuanttothissectiontotheextentthetotalrate
188doesnotexceedanymaximumrateprescribedbylaw.Ifaballotquestionpresentsastated
189taxrateforapprovalratherthandescribingtheamountofincreaseinthequestion,thestated
HSHCSHB186 6 190taxrateapprovedshallbeadjustedasprovidedinthissectionand,soadjusted,shallbethe
191currenttaxrateceiling.Theincreasedtaxrateceilingasapprovedshallbeadjustedsuchthat
192whenappliedtothecurrenttotalassessedvaluationofthepoliticalsubdivision,excluding
193newconstructionandimprovementssincethedateoftheelectionapprovingsuchincrease,
194therevenuederivedfromtheadjustedtaxrateceilingisequaltothesumof:theamountof
195revenuewhichwouldhavebeenderivedbyapplyingthevoter-approvedincreasedtaxrate
196ceilingtototalassessedvaluationofthepoliticalsubdivision,asmostrecentlycertifiedbythe
197cityorcountyclerkonorbeforethedateoftheelectioninwhichsuchincreaseisapproved,
198increasedbythepercentageincreaseintheconsumerpriceindex,asprovidedbylaw.Such
199adjustedtaxrateceilingmaybeappliedtothetotalassessedvaluationofthepolitical
200subdivisionatthesettingofthenexttaxrate.Ifaballotquestionpresentsaphased-intaxrate
201increase,uponvoterapproval,eachtaxrateincreaseshallbeadjustedinthemanner
202prescribedinthissectiontoyieldthesumof:theamountofrevenuethatwouldbederivedby
203applyingsuchvoter-approvedincreasedratetothetotalassessedvaluation,asmostrecently
204certifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhichsuch
205increasewasapproved,increasedbythepercentageincreaseintheconsumerpriceindex,as
206providedbylaw,fromthedateoftheelectiontothetimeofsuchincreaseand,soadjusted,
207shallbethecurrenttaxrateceiling.
208 (3)Theprovisionsofsubdivision(2)ofthissubsectionnotwithstanding,if,prior
209totheexpirationofatemporarylevyincrease,votersapproveasubsequentlevy
210increase,thenewtaxrateceilingshallremainineffectonlyuntilsuchtimeasthe
211temporarylevyexpiresunderthetermsoriginallyapprovedbyavoteofthepeople,at
212whichtimethetaxrateceilingshallbedecreasedbytheamountofthetemporarylevy
213increase.If,priortotheexpirationofatemporarylevyincrease,votersofapolitical
214subdivisionareaskedtoapproveanadditional,permanentincreasetothepolitical
215subdivision'staxrateceiling,votersshallbesubmittedballotlanguagethatclearly
216indicatesthatifthepermanentlevyincreaseisapproved,thetemporarylevyshallbe
217madepermanent.
218 (4)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits
219taxrateceilingandmay,inanonreassessmentyear,increasethatloweredtaxratetoalevel
220notexceedingthetaxrateceilingwithoutvoterapprovalinthemannerprovidedunder
221subdivision[(4)](5)ofthissubsection.Nothinginthissectionshallbeconstruedas
222prohibitingapoliticalsubdivisionfromvoluntarilylevyingataxratelowerthanthatwhichis
223requiredundertheprovisionsofthissectionorfromseekingvoterapprovalofareductionto
224suchpoliticalsubdivision'staxrateceiling.
225 [(4)](5)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislower
226thanitstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4of
HSHCSHB186 7 227thissectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneral
228reassessment,ifsuchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshall
229conductapublichearing,andinapublicmeetingitshalladoptanordinance,resolution,or
230policystatementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisions
231ofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelower
232thanitstaxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestax
233collections.Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivision
234whichhasreceivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosetting
235itsmostrecenttaxrate.
236 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection
237163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate
238asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe
239calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof
240thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying
241theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor
242suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof
243thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred.
244Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch
245schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas
246definedinchapter151andforapportioningthetaxratebypurpose.
247 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk
248ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate
249ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina
250fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone
251dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one-
252hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof
253onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto
254one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof
255acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate
256shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
257substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates
258pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby
259reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof
260ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen
261incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor
262debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
263substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed
HSHCSHB186 8 264forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor
265whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed
266thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic
267inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays
268ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed
269taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen
270daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher
271findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany
272proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing
273authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's
274findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing
275authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The
276countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority
277andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority.
278Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof
279thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin
280writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto
281thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation
282submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority
283rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive
284supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent
285proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing
286authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain
287injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate.
288 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand
289promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing
290authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch
291amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor
292shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection.
293 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical
294subdivisionhascompliedwiththeforegoingprovisionsofthissection.
295 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied
296withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe
297prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction
298withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto
299thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing
300authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare
HSHCSHB186 9 301questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative
302partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill
303fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained
304pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe
305publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral
306circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties
307withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe
308courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that
309thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest
310exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires,
311enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in
312additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein
313violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable
314attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof
315attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought
316pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat
317issue.
318 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing
319authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom
320thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis
321section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously
322paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin
323section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe
324differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe
325revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity
326shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise
327therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds
328necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest
329onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe
3301994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund
331anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear.
332 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
333createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
334withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
335Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
336generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
337disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
HSHCSHB186 10 338rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid
339andvoid.
✔
HSHCSHB186 11