Missouri Senate Bill SB96 Latest Draft

                            FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
SENATESUBSTITUTENO.2FOR
SENATECOMMITTEESUBSTITUTEFOR
SENATEBILLNO.96
102NDGENERALASSEMBLY
0917H.10C	DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections67.1421,137.073,137.115,138.060,142.815,142.822,142.824,143.011,
143.071,143.125,238.225,and321.246,RSMo,andtoenactinlieuthereofthirteen
newsectionsrelatingtotaxation,withanemergencyclauseforcertainsections.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections67.1421,137.073,137.115,138.060,142.815,142.822,142.824,
2143.011,143.071,143.125,238.225,and321.246,RSMo,arerepealedandthirteennew
3sectionsenactedinlieuthereof,tobeknownassections67.1421,137.073,137.115,138.060,
4142.815,142.822,142.824,143.011,143.071,143.125,238.225,321.246,and408.900,to
5readasfollows:
67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipalclerk,the
2governingbodyofthemunicipalityinwhichtheproposeddistrictislocatedshallholda
3publichearinginaccordancewithsection67.1431andmayadoptanordinancetoestablish
4theproposeddistrict, providedthatiftheproposedfundingmechanismfortheproposed
5districtincludesasalestax,suchordinanceshallbeadoptedbyatleastatwo-thirds
6majorityvote.
7 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,orthecollector
8ofrevenueifthedistrictislocatedinacitynotwithinacounty,asofthetimeoffilingthe
9petitionwiththemunicipalclerk,itmeetsthefollowingrequirements:
10 (1)Ithasbeensignedbypropertyownerscollectivelyowningmorethanfiftypercent
11byassessedvalueoftherealpropertywithintheboundariesoftheproposeddistrict;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofallownersofreal
13propertywithintheboundariesoftheproposeddistrict;and
14 (3)Itcontainsthefollowinginformation:
15 (a)Thelegaldescriptionoftheproposeddistrict,includingamapillustratingthe
16districtboundaries;
17 (b)Thenameoftheproposeddistrict;
18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven
19daysafterthepetitionisfiledwiththemunicipalclerk;
20 (d)Afive-yearplanstatingadescriptionofthepurposesoftheproposeddistrict,the
21servicesitwillprovide,eachimprovementitwillmakefromthelistofallowable
22improvementsundersection67.1461,anestimateofthecostsoftheseservicesand
23improvementstobeincurred,theanticipatedsourcesoffundstopaythecosts,andthe
24anticipatedtermofthesourcesoffundstopaythecosts;
25 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivisionoranot-for-
26profitcorporationandifitistobeanot-for-profitcorporation,thenameofthenot-for-profit
27corporation;
28 (f)Ifthedistrictistobeapoliticalsubdivision,astatementastowhetherthedistrict
29willbegovernedbyaboardelectedbythedistrictorwhethertheboardwillbeappointedby
30themunicipality,and,iftheboardistobeelectedbythedistrict,thenamesandtermsofthe
31initialboardmaybestated;
32 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberofdirectorstoserveon
33theboard;
34 (h)Thetotalassessedvalueofallrealpropertywithintheproposeddistrict;
35 (i)Astatementastowhetherthepetitionersareseekingadeterminationthatthe
36proposeddistrict,oranylegallydescribedportionthereof,isablightedarea;
37 (j)Theproposedlengthoftimefortheexistenceofthedistrict,whichinthecaseof
38districtsestablishedafterAugust28,2021,shallnotexceedtwenty-sevenyearsfromthe
39adoptionoftheordinanceestablishingthedistrictunlessthemunicipalityextendsthelength
40oftimeundersection67.1481;
41 (k)Themaximumratesofrealpropertytaxes,and,businesslicensetaxesinthe
42countyseatofacountyofthefirstclassificationwithoutacharterformofgovernment
43containingapopulationofatleasttwohundredthousand,thatmaybesubmittedtothe
44qualifiedvotersforapproval;
45 (l)Themaximumratesofspecialassessmentsandrespectivemethodsofassessment
46thatmaybeproposedbypetition;
47 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict;
48 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict;
HCSSS#2SCSSB96	2 49 (o)Otherlimitations,ifany,onthepowersofthedistrict;
50 (p)Arequestthatthedistrictbeestablished;and
51 (q)Anyotheritemsthepetitionersdeemappropriate;
52 (4)Thesignatureblockforeachrealpropertyownersigningthepetitionshallbein
53substantiallythefollowingformandcontainthefollowinginformation:
54 Nameofowner:______
55 Owner'stelephonenumberandmailingaddress:______
56 Ifsignerisdifferentfromowner:
57 Nameofsigner:______
58 Statebasisoflegalauthoritytosign:______
59 Signer'stelephonenumberandmailingaddress:______
60 Iftheownerisanindividual,stateifownerissingleormarried:_____
61 Ifownerisnotanindividual,statewhattypeofentity:______
62 Mapandparcelnumberandassessedvalueofeachtractofrealpropertywithin
63 theproposeddistrictowned:______
64 Byexecutingthispetition,theundersignedrepresentsandwarrantsthatheor
65 sheisauthorizedtoexecutethispetitiononbehalfofthepropertyownernamed
66 immediatelyabove
67 __________________	__________________
68 Signatureofperson	Date
69 signingforowner
70 STATEOFMISSOURI )
71	)ss.
72 COUNTYOF______ )
73 Beforemepersonallyappeared______,tomepersonallyknowntobethe
74 individualdescribedinandwhoexecutedtheforegoinginstrument.
75 WITNESSmyhandandofficialsealthis______dayof______(month),____
76 __(year).
77	_____________________________
78	NotaryPublic
79 MyCommissionExpires:______;and
80 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmorethanfour
81hundredthousandinhabitantsandlocatedinmorethanonecountymayfileapetitionto
82initiatetheprocesstoestablishadistrictintheportionofthecitylocatedinanycountyofthe
83firstclassificationwithmorethantwohundredthousandbutfewerthantwohundredsixty
84thousandinhabitantscontainingtheinformationrequiredinsubdivision(3)ofthissubsection;
HCSSS#2SCSSB96	3 85providedthattheonlyfundingmethodsfortheservicesandimprovementswillbeareal
86propertytax.
87 3.Uponreceiptofapetitionthemunicipalclerkshall,withinareasonabletimenotto
88exceedninetydaysafterreceiptofthepetition,reviewanddeterminewhetherthepetition
89substantiallycomplieswiththerequirementsofsubsection2ofthissection.Intheeventthe
90municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of
91thissection,themunicipalclerkshall,withinareasonabletime,returnthepetitiontothe
92submittingpartybyhanddelivery,firstclassmail,postageprepaidorotherefficientmeansof
93returnandshallspecifywhichrequirementshavenotbeenmet.
94 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection1ofthis
95section,thegoverningbodyofthemunicipalitymayadoptanordinanceapprovingthe
96petitionandestablishingadistrictassetforthinthepetitionandmaydetermine,ifrequested
97inthepetition,whetherthedistrict,oranylegallydescribedportionthereof,constitutesa
98blightedarea.Ifthepetitionwasfiledbythegoverningbodyofamunicipalitypursuantto
99subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublichearingrequired
100pursuanttosubsection1ofthissection,thepetitionmaybeapprovedbythegoverningbody
101andanelectionshallbecalledpursuanttosection67.1422.Anyordinanceorpetition
102approvedpursuanttothissubsectionthatestablishesadistrictforwhichtheproposed
103fundingmechanismfortheproposeddistrictincludesasalestaxshallbebyatleasta
104two-thirdsmajorityvote.
105 5.Amendmentstoapetitionmaybemadewhichdonotchangetheproposed
106boundariesoftheproposeddistrictifanamendedpetitionmeetingtherequirementsof
107subsection2ofthissectionisfiledwiththemunicipalclerkatthefollowingtimesandthe
108followingrequirementshavebeenmet:
109 (1)Atanytimepriortothecloseofthepublichearingrequiredpursuanttosubsection
1101ofthissection;providedthat,noticeofthecontentsoftheamendedpetitionisgivenatthe
111publichearing;
112 (2)Atanytimeafterthepublichearingandpriortotheadoptionofanordinance
113establishingtheproposeddistrict;providedthat,noticeoftheamendmentstothepetitionis
114givenbypublishingthenoticeinanewspaperofgeneralcirculationwithinthemunicipality
115andbysendingthenoticeviaregisteredcertifiedUnitedStatesmailwithareturnreceipt
116attachedtotheaddressofrecordofeachownerofrecordofrealpropertywithinthe
117boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,orthecollectorof
118revenueifthedistrictislocatedinacitynotwithinacounty.Suchnoticeshallbepublished
119andmailednotlessthantendayspriortotheadoptionoftheordinanceestablishingthe
120district.SuchnoticeshallalsobesenttotheMissouridepartmentofrevenue,whichshall
121publishsuchnoticeonitswebsite;
HCSSS#2SCSSB96	4 122 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthedistrictapublic
123hearingontheamendedpetitionisheldandnoticeofthepublichearingisgiveninthe
124mannerprovidedinsection67.1431andthegoverningbodyofthemunicipalityinwhichthe
125districtislocatedadoptsanordinanceapprovingtheamendedpetitionafterthepublichearing
126isheld.
127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe
128creationofsuchdistricttotheMissouridepartmentofeconomicdevelopmentandthestate
129auditor.
130 7.(1)Thegoverningbodyofthemunicipalityorcountyestablishingadistrictorthe
131governingbodyofsuchdistrictshall,assoonasispracticable,submitthefollowing
132informationtothestateauditorandthedepartmentofrevenue:
133 (a)Adescriptionoftheboundariesofsuchdistrictaswellastherateofpropertytax
134orsalestaxleviedinsuchdistrict;
135 (b)Anyamendmentsmadetotheboundariesofadistrictorthetaxratesleviedin
136suchdistrict;and
137 (c)Thedateonwhichthedistrictistoexpireunlesssoonerterminated.
138 (2)Thegoverningbodyofacommunityimprovementdistrictestablishedonorafter
139August28,2022,shallnotorderanyassessmenttobemadeonanyrealpropertylocated
140withinadistrictandshallnotlevyanypropertyorsalestaxuntiltheinformationrequiredby
141paragraph(a)ofsubdivision(1)ofthissubsectionhasbeensubmitted.
137.073.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Generalreassessment",changesinvalue,enteredintheassessor'sbooks,ofa
3substantialportionoftheparcelsofrealpropertywithinacountyresultingwhollyorpartly
4fromreappraisalofvalueorotheractionsoftheassessororcountyequalizationbodyor
5orderedbythestatetaxcommissionoranycourt;
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;
HCSSS#2SCSSB96	5 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
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
HCSSS#2SCSSB96	6 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
80subclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,basedon
81therelativeassessedvaluationoftheclassorsubclassesofpropertyexperiencingataxrate
82reduction.Suchrevisioninthetaxratesofeachclassorsubclassshallbemadebycomputing
83thepercentageofcurrentyearadjustedassessedvaluationofeachclassorsubclasswithatax
84ratereductiontothetotalcurrentyearadjustedassessedvaluationoftheclassorsubclasses
85withataxratereduction,multiplyingtheresultingpercentagesbytherevenuedifference
86betweenthesingleratecalculationandthecalculationspursuanttothissubsectionand
87dividingbytherespectiveadjustedcurrentyearassessedvaluationofeachclassorsubclassto
88determinetheadjustmenttotheratetobelevieduponeachclassorsubclassofproperty.The
89adjustmentcomputedhereinshallbemultipliedbyonehundred,roundedtofourdecimalsin
90themannerprovidedinthissubsection,andaddedtotheinitialratecomputedforeachclass
HCSSS#2SCSSB96	7 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
116courtpursuanttosections138.430to138.433,orduetoclericalerrorsorcorrectionsinthe
117calculationorrecordationofanyassessedvaluation:
118 (a)Suchpoliticalsubdivisionmayrevisethetaxrateceilingforeachpurposeitlevies
119taxestocompensateforthereductioninassessedvalueoccurringafterthepolitical
120subdivisioncalculatedthetaxrateceilingfortheparticularsubclassofrealpropertyorfor
121personalproperty,intheaggregate,inaprioryear.Suchrevisionbythepoliticalsubdivision
122shallbemadeatthetimeofthenextcalculationofthetaxratefortheparticularsubclassof
123realpropertyorforpersonalproperty,intheaggregate,afterthereductioninassessed
124valuationhasbeendeterminedandshallbecalculatedinamannerthatresultsintherevised
125taxrateceilingbeingthesameasitwouldhavebeenhadthecorrectedorfinalizedassessment
126beenavailableatthetimeofthepriorcalculation;
HCSSS#2SCSSB96	8 127 (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
148pursuanttosubsection[14]15ofsection137.115,theassessorshallcertifytheamountofnew
149constructionandimprovementsandtheamountofassessedvalueonanyrealpropertywhich
150wasassessedbytheassessorofacountyorcityinsuchpreviousyearbutisassessedbythe
151assessorofacountyorcityinthecurrentyearinadifferentsubclassofrealproperty
152separatelyforeachofthethreesubclassesofrealpropertyforeachpoliticalsubdivisiontothe
153countyclerkinorderthatpoliticalsubdivisionsshallhavethisinformationforthepurposeof
154calculatingtaxratespursuanttothissectionandSection22,ArticleX,Constitutionof
155Missouri.Inaddition,thestatetaxcommissionshallcertifyeachyeartoeachcountyclerk
156theincreaseinthegeneralpricelevelasmeasuredbytheConsumerPriceIndexforAllUrban
157ConsumersfortheUnitedStates,oritssuccessorpublications,asdefinedandofficially
158reportedbytheUnitedStatesDepartmentofLabor,oritssuccessoragency.Thestatetax
159commissionshallcertifytheincreaseinsuchindexonthelatesttwelve-monthbasisavailable
160onFebruaryfirstofeachyearovertheimmediatelyprecedingpriortwelve-monthperiodin
161orderthatpoliticalsubdivisionsshallhavethisinformationavailableinsettingtheirtaxrates
162accordingtolawandSection22ofArticleXoftheConstitutionofMissouri.Forpurposesof
163implementingtheprovisionsofthissectionandSection22ofArticleXoftheMissouri
HCSSS#2SCSSB96	9 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
190taxrateapprovedshallbeadjustedasprovidedinthissectionand,soadjusted,shallbethe
191currenttaxrateceiling.Theincreasedtaxrateceilingasapprovedshallbeadjustedsuchthat
192whenappliedtothecurrenttotalassessedvaluationofthepoliticalsubdivision,excluding
193newconstructionandimprovementssincethedateoftheelectionapprovingsuchincrease,
194therevenuederivedfromtheadjustedtaxrateceilingisequaltothesumof:theamountof
195revenuewhichwouldhavebeenderivedbyapplyingthevoter-approvedincreasedtaxrate
196ceilingtototalassessedvaluationofthepoliticalsubdivision,asmostrecentlycertifiedbythe
197cityorcountyclerkonorbeforethedateoftheelectioninwhichsuchincreaseisapproved,
198increasedbythepercentageincreaseintheconsumerpriceindex,asprovidedbylaw.Such
199adjustedtaxrateceilingmaybeappliedtothetotalassessedvaluationofthepolitical
200subdivisionatthesettingofthenexttaxrate.Ifaballotquestionpresentsaphased-intaxrate
HCSSS#2SCSSB96	10 201increase,uponvoterapproval,eachtaxrateincreaseshallbeadjustedinthemanner
202prescribedinthissectiontoyieldthesumof:theamountofrevenuethatwouldbederivedby
203applyingsuchvoter-approvedincreasedratetothetotalassessedvaluation,asmostrecently
204certifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhichsuch
205increasewasapproved,increasedbythepercentageincreaseintheconsumerpriceindex,as
206providedbylaw,fromthedateoftheelectiontothetimeofsuchincreaseand,soadjusted,
207shallbethecurrenttaxrateceiling.
208 (3)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits
209taxrateceilingandmay,inanonreassessmentyear,increasethatloweredtaxratetoalevel
210notexceedingthetaxrateceilingwithoutvoterapprovalinthemannerprovidedunder
211subdivision(4)ofthissubsection.Nothinginthissectionshallbeconstruedasprohibitinga
212politicalsubdivisionfromvoluntarilylevyingataxratelowerthanthatwhichisrequired
213undertheprovisionsofthissectionorfromseekingvoterapprovalofareductiontosuch
214politicalsubdivision'staxrateceiling.
215 (4)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislowerthan
216itstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4ofthis
217sectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneralreassessment,if
218suchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshallconducta
219publichearing,andinapublicmeetingitshalladoptanordinance,resolution,orpolicy
220statementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisionsofthis
221subdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelowerthanits
222taxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestaxcollections.
223Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichhas
224receivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosettingitsmost
225recenttaxrate.
226 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection
227163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate
228asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe
229calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof
230thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying
231theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor
232suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof
233thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred.
234Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch
235schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas
236definedinchapter151andforapportioningthetaxratebypurpose.
HCSSS#2SCSSB96	11 237 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk
238ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate
239ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina
240fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone
241dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one-
242hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof
243onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto
244one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof
245acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate
246shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
247substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates
248pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby
249reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof
250ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen
251incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor
252debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
253substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed
254forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor
255whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed
256thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic
257inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays
258ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed
259taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen
260daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher
261findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany
262proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing
263authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's
264findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing
265authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The
266countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority
267andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority.
268Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof
269thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin
270writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto
271thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation
272submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority
273rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive
HCSSS#2SCSSB96	12 274supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent
275proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing
276authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain
277injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate.
278 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand
279promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing
280authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch
281amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor
282shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection.
283 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical
284subdivisionhascompliedwiththeforegoingprovisionsofthissection.
285 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied
286withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe
287prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction
288withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto
289thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing
290authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare
291questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative
292partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill
293fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained
294pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe
295publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral
296circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties
297withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe
298courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that
299thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest
300exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires,
301enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in
302additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein
303violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable
304attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof
305attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought
306pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat
307issue.
308 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing
309authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom
310thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis
HCSSS#2SCSSB96	13 311section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously
312paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin
313section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe
314differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe
315revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity
316shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise
317therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds
318necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest
319onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe
3201994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund
321anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear.
322 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
323createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
324withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
325Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
326generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
327disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
328rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid
329andvoid.
137.115.1.Allotherlawstothecontrarynotwithstanding,theassessororthe
2assessor'sdeputiesinallcountiesofthisstateincludingtheCityofSt.Louisshallannually
3makealistofallrealandtangiblepersonalpropertytaxableintheassessor'scity,county,
4townordistrict.Exceptasotherwiseprovidedinsubsection3ofthissectionandsection
5137.078,theassessorshallannuallyassessallpersonalpropertyatthirty-threeandone-third
6percentofitstruevalueinmoneyasofJanuaryfirstofeachcalendaryear.Theassessorshall
7annuallyassessallrealproperty,includinganynewconstructionandimprovementstoreal
8property,andpossessoryinterestsinrealpropertyatthepercentofitstruevalueinmoneyset
9insubsection5ofthissection.Thetruevalueinmoneyofanypossessoryinterestinreal
10propertyinsubclass(3),wheresuchrealpropertyisonorlieswithintheultimateairport
11boundaryasshownbyafederalairportlayoutplan,asdefinedby14CFR151.5,ofa
12commercialairporthavingaFARPart139certificationandownedbyapoliticalsubdivision,
13shallbetheotherwiseapplicabletruevalueinmoneyofanysuchpossessoryinterestinreal
14property,lessthetotaldollaramountofcostspaidbyaparty,otherthanthepolitical
15subdivision,towardsanynewconstructionorimprovementsonsuchrealpropertycompleted
16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest,
17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere
18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe
HCSSS#2SCSSB96	14 19followingmanner:newassessedvaluesshallbedeterminedasofJanuaryfirstofeachodd-
20numberedyearandshallbeenteredintheassessor'sbooks;thosesameassessedvaluesshall
21applyinthefollowingeven-numberedyear,exceptfornewconstructionandproperty
22improvementswhichshallbevaluedasthoughtheyhadbeencompletedasofJanuaryfirstof
23theprecedingodd-numberedyear.Theassessormaycallattheoffice,placeofdoing
24business,orresidenceofeachpersonrequiredbythischaptertolistproperty,andrequirethe
25persontomakeacorrectstatementofalltaxabletangiblepersonalpropertyownedbythe
26personorunderhisorhercare,chargeormanagement,taxableinthecounty.Onorbefore
27Januaryfirstofeacheven-numberedyear,theassessorshallprepareandsubmitatwo-year
28assessmentmaintenanceplantothecountygoverningbodyandthestatetaxcommissionfor
29theirrespectiveapprovalormodification.Thecountygoverningbodyshallapproveand
30forwardsuchplanoritsalternativetotheplantothestatetaxcommissionbyFebruaryfirst.
31Ifthecountygoverningbodyfailstoforwardtheplanoritsalternativetotheplantothestate
32taxcommissionbyFebruaryfirst,theassessor'splanshallbeconsideredapprovedbythe
33countygoverningbody.Ifthestatetaxcommissionfailstoapproveaplanandifthestatetax
34commissionandtheassessorandthegoverningbodyofthecountyinvolvedareunableto
35resolvethedifferences,inordertoreceivestatecost-sharefundsoutlinedinsection137.750,
36thecountyortheassessorshallpetitiontheadministrativehearingcommission,byMayfirst,
37todecideallmattersindisputeregardingtheassessmentmaintenanceplan.Uponagreement
38oftheparties,themattermaybestayedwhilethepartiesproceedwithmediationor
39arbitrationupontermsagreedtobytheparties.Thefinaldecisionoftheadministrative
40hearingcommissionshallbesubjecttojudicialreviewinthecircuitcourtofthecounty
41involved.Intheeventavaluationofsubclass(1)realpropertywithinanycountywitha
42charterformofgovernment,orwithinacitynotwithinacounty,ismadebyacomputer,
43computer-assistedmethodoracomputerprogram,theburdenofproof,supportedbyclear,
44convincingandcogentevidencetosustainsuchvaluation,shallbeontheassessoratany
45hearingorappeal.Inanysuchcounty,unlesstheassessorprovesotherwise,thereshallbea
46presumptionthattheassessmentwasmadebyacomputer,computer-assistedmethodora
47computerprogram.Suchevidenceshallinclude,butshallnotbelimitedto,thefollowing:
48 (1)Thefindingsoftheassessorbasedonanappraisalofthepropertybygenerally
49acceptedappraisaltechniques;and
50 (2)Thepurchasepricesfromsalesofatleastthreecomparablepropertiesandthe
51addressorlocationthereof.Asusedinthissubdivision,theword"comparable"meansthat:
52 (a)Suchsalewasclosedatadaterelevanttothepropertyvaluation;and
53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty,
54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest
55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin
HCSSS#2SCSSB96	15 56sizeofthedisputedproperty,andresemblethedisputedpropertyinage,floorplan,numberof
57rooms,andotherrelevantcharacteristics.
58 2.AssessorsineachcountyofthisstateandtheCityofSt.Louismaysendpersonal
59propertyassessmentformsthroughthemail.
60 3.Thefollowingitemsofpersonalpropertyshalleachconstituteseparatesubclasses
61oftangiblepersonalpropertyandshallbeassessedandvaluedforthepurposesoftaxationat
62thefollowingpercentagesoftheirtruevalueinmoney:
63 (1)Grainandotheragriculturalcropsinanunmanufacturedcondition,one-halfof
64onepercent;
65 (2)Livestock,twelvepercent;
66 (3)Farmmachinery,twelvepercent;
67 (4)Motorvehicleswhichareeligibleforregistrationasandareregisteredashistoric
68motorvehiclespursuanttosection301.131andaircraftwhichareatleasttwenty-fiveyears
69oldandwhichareusedsolelyfornoncommercialpurposesandareoperatedlessthantwo
70hundredhoursperyearoraircraftthatarehomebuiltfromakit,fivepercent;
71 (5)Poultry,twelvepercent;and
72 (6)Toolsandequipmentusedforpollutioncontrolandtoolsandequipmentusedin
73retoolingforthepurposeofintroducingnewproductlinesorusedformakingimprovements
74toexistingproductsbyanycompanywhichislocatedinastateenterprisezoneandwhichis
75identifiedbyanystandardindustrialclassificationnumbercitedinsubdivision(7)ofsection
76135.200,twenty-fivepercent.
77 4.Thepersonlistingthepropertyshallenteratrueandcorrectstatementofthe
78property,inaprintedblankpreparedforthatpurpose.Thestatement,afterbeingfilledout,
79shallbesignedandeitheraffirmedorsworntoasprovidedinsection137.155.Thelistshall
80thenbedeliveredtotheassessor.
81 5.(1)Allsubclassesofrealproperty,assuchsubclassesareestablishedinSection4
82(b)ofArticleXoftheMissouriConstitutionanddefinedinsection137.016,shallbeassessed
83atthefollowingpercentagesoftruevalue:
84 (a)Forrealpropertyinsubclass(1),nineteenpercent;
85 (b)Forrealpropertyinsubclass(2),twelvepercent;and
86 (c)Forrealpropertyinsubclass(3),thirty-twopercent.
87 (2)Ataxpayermayapplytothecountyassessor,or,ifnotlocatedwithinacounty,
88thentheassessorofsuchcity,forthereclassificationofsuchtaxpayer'srealpropertyiftheuse
89orpurposeofsuchrealpropertyischangedaftersuchpropertyisassessedunderthe
90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified,
91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe
92taxyearthatsuchpropertywasclassifiedineachsubclassification.
HCSSS#2SCSSB96	16 93 6.Manufacturedhomes,asdefinedinsection700.010,whichareactuallyusedas
94dwellingunitsshallbeassessedatthesamepercentageoftruevalueasresidentialreal
95propertyforthepurposeoftaxation.Thepercentageofassessmentoftruevalueforsuch
96manufacturedhomesshallbethesameasforresidentialrealproperty.Ifthecountycollector
97cannotidentifyorfindthemanufacturedhomewhenattemptingtoattachthemanufactured
98homeforpaymentoftaxesowedbythemanufacturedhomeowner,thecountycollectormay
99requestthecountycommissiontohavethemanufacturedhomeremovedfromthetaxbooks,
100andsuchrequestshallbegrantedwithinthirtydaysaftertherequestismade;however,the
101removalfromthetaxbooksdoesnotremovethetaxlienonthemanufacturedhomeifitis
102lateridentifiedorfound.Forpurposesofthissection,amanufacturedhomelocatedina
103manufacturedhomerentalpark,rentalcommunityoronrealestatenotownedbythe
104manufacturedhomeownershallbeconsideredpersonalproperty.Forpurposesofthis
105section,amanufacturedhomelocatedonrealestateownedbythemanufacturedhomeowner
106maybeconsideredrealproperty.
107 7.Eachmanufacturedhomeassessedshallbeconsideredaparcelforthepurposeof
108reimbursementpursuanttosection137.750,unlessthemanufacturedhomeisdeemedtobe
109realestateasdefinedinsubsection7ofsection442.015andassessedasarealtyimprovement
110totheexistingrealestateparcel.
111 8.Anyamountoftaxdueandowingbasedontheassessmentofamanufactured
112homeshallbeincludedonthepersonalpropertytaxstatementofthemanufacturedhome
113ownerunlessthemanufacturedhomeisdeemedtoberealestateasdefinedinsubsection7of
114section442.015,inwhichcasetheamountoftaxdueandowingontheassessmentofthe
115manufacturedhomeasarealtyimprovementtotheexistingrealestateparcelshallbe
116includedontherealpropertytaxstatementoftherealestateowner.
117 9.ForthetaxyearendingonorbeforeDecember31,2023,theassessorofeach
118countyandeachcitynotwithinacountyshalluse[thetrade-invaluepublishedintheOctober
119issueof]anationallyrecognizedautomotivetradepublicationsuchastheNational
120AutomobileDealers'AssociationOfficialUsedCarGuide,KelleyBlueBook,or[its
121successorpublication] Edmunds, orothersimilarpublicationastherecommendedguideof
122informationfordeterminingthetruevalueofmotorvehiclesdescribedinsuchpublication.
123Thestatetaxcommissionshalldeterminewhichpublicationshallbeused.Theassessor
124ofeachcountyandeachcitynotwithinacountyshallusethetrade-invaluepublishedin
125thecurrentoranyofthethreeimmediatelypreviousyears'Octoberissueofthe
126publicationselectedbythestatetaxcommission.Theassessorshallnotuseavaluethatis
127greaterthantheaveragetrade-invalueindeterminingthetruevalueofthemotorvehicle
128withoutperformingaphysicalinspectionofthemotorvehicle.Forvehiclestwoyearsoldor
HCSSS#2SCSSB96	17 129newerfromavehicle'smodelyear,theassessormayuseavalueotherthanaveragewithout
130performingaphysicalinspectionofthemotorvehicle.
131 10.ForalltaxyearsbeginningonorafterJanuary1,2024,theassessorofeach
132countyandeachcitynotwithinacountyshallusethemanufacturer'ssuggestedretail
133priceforallmanufacturedmotorvehiclesasacquiredannuallybythestatetax
134commissionfortheoriginalvalueinmoneyofallmotorvehicleassessmentvaluations.
135Forthepurposesofthissubsection,theterm"originalvalueinmoney"meansthe
136manufacturer'ssuggestedretailprice.Forthepurposesofthissubsection,theterm
137"motorvehicles"meanstrucks,automobiles,motorcycles,boats,trailers,andother
138motorvehiclesrequiredtoberegisteredandtitledpursuanttotheprovisionsofthe
139motorvehicleandregistrationlawsofthisstate.Theterm"motorvehicles"shall
140includefarmtractorsandfarmmachineryincludingtractorsormachinerydesignedfor
141off-roadusebutcapableofmovementonroadsatlowspeeds.Thefollowingten-year
142depreciationscheduleshallbeappliedtoeachmanufacturer'ssuggestedretailpriceto
143developtheannualandhistoricalvaluationguideforallmotorvehicles.Thevalues
144shallbedeliveredtoeachsoftwarevendornotlaterthanNovemberfifteenthannually
145andvendorsshallhavethevaluesinplacebyDecemberfifteenthannuallyforuseinthe
146nextassessmentyear.Intheabsenceofalistingforaparticularmotorvehicleinsuch
147publication,theassessorshallusesuchinformationorpublicationswhichintheassessor's
148judgmentwillfairlyestimatethe[true] originalvalueinmoneyofthemotorvehicle[.] and
149theassessorshallapplytheappropriatedepreciationfromthetableasfollows:
150 Year	PercentDepreciation
151 Current	15
152 1	25
153 2	32.5
154 3	45.3
155 4	50.3
156 5	55.8
157 6	60.1
158 7	75.2
159 8	83.2
160 9	87.2
161 10	90
162 Greaterthan10	99.9
163
HCSSS#2SCSSB96	18 164Toimplementthenewschedulewithoutlargevariationsfromthecurrentmethod,the
165assessorshallassumethatthelastvaluationtablespriortoOctober1,2024,arefair
166valuationsandthesevaluationsshallbedepreciatedfromtheabovetableuntiltheend
167oftheirusefullife.Thestatetaxcommissionshall,withtheassistanceoftheMissouri
168stateassessor'sassociation,developthebidspecificationstosecuretheoriginal
169manufacturer'ssuggestedretailpricefromanationallyrecognizedservice.Thestate
170taxcommissionshallsecureanannualappropriationfromthelegislaturefortheguide
171andtheprogrammingnecessarytoallowvaluationbyvehicleidentificationnumberin
172allcertifiedmassappraisalsoftwaresystemsusedinthestate.Thestatetaxcommission
173orthestateofMissourishallbetheregistereduserofthevalueguidewithrightsto
174allowallassessorsaccesstotheguideandtoanonlinesite.Thestatetaxcommissionor
175stateshallberesponsibleforrenewalsandannualsoftwarecostforpreparingthedata
176inausableformatforapprovedpersonalpropertysoftwarevendorsinthestate.Ifa
177countycreatesitsownsoftware,itshallmeetthesamestandardsastheapproved
178vendors.ThedatashallbeavailabletoallvendorsbyNovemberfifteenthannually.All
179vendorsshallhavethedataavailableforuseintheirclientcountiesbyDecember
180fifteenthpriortotheJanuaryfirstassessmentdate.Whenthemanufacturer'ssuggested
181retailpricedataisnotavailablefromtheapprovedsourceortheassessordeemsitnot
182appropriateforthevehiclevalueheorsheisvaluing,theassessormayobtaina
183manufacturer'ssuggestedretailpricefromasourceheorshedeemsreliableandapply
184thedepreciationschedulesetoutabove.
185 [10.]11.Beforetheassessormayincreasetheassessedvaluationofanyparcelof
186subclass(1)realpropertybymorethanfifteenpercentsincethelastassessment,excluding
187increasesduetonewconstructionorimprovements,theassessorshallconductaphysical
188inspectionofsuchproperty.
189 [11.]12.Ifaphysicalinspectionisrequired,pursuanttosubsection[10]11ofthis
190section,theassessorshallnotifythepropertyownerofthatfactinwritingandshallprovide
191theownerclearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifa
192physicalinspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe
193performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto
194notifytheassessorofarequestforaninteriorphysicalinspection.
195 [12.]13.Aphysicalinspection,asrequiredbysubsection[10]11ofthissection,shall
196include,butnotbelimitedto,anon-sitepersonalobservationandreviewofallexterior
197portionsofthelandandanybuildingsandimprovementstowhichtheinspectorhasormay
198reasonablyandlawfullygainexternalaccess,andshallincludeanobservationandreviewof
199theinteriorofanybuildingsorimprovementsonthepropertyuponthetimelyrequestofthe
200ownerpursuanttosubsection[11]12ofthissection.Mereobservationofthepropertyviaa
HCSSS#2SCSSB96	19 201drive-byinspectionorthelikeshallnotbeconsideredsufficienttoconstituteaphysical
202inspectionasrequiredbythissection.
203 [13.]14.Acountyorcitycollectormayacceptcreditcardsasproperformofpayment
204ofoutstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurcharge
205forpaymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcard
206bank,processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby
207electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking
208suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof
209suchelectronicpayment.
210 [14.]15.Anycountyorcitynotwithinacountyinthisstatemay,byanaffirmative
211voteofthegoverningbodyofsuchcounty,optoutoftheprovisionsofthissectionand
212sections137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-first
213generalassembly,secondregularsessionandsection137.073asmodifiedbyhouse
214committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.
215960,ninety-secondgeneralassembly,secondregularsession,forthenextyearofthegeneral
216reassessment,priortoJanuaryfirstofanyyear.Nocountyorcitynotwithinacountyshall
217exercisethisopt-outprovisionafterimplementingtheprovisionsofthissectionandsections
218137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneral
219assembly,secondregularsessionandsection137.073asmodifiedbyhousecommittee
220substituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety-
221secondgeneralassembly,secondregularsession,inayearofgeneralreassessment.Forthe
222purposesofapplyingtheprovisionsofthissubsection,apoliticalsubdivisioncontained
223withintwoormorecountieswhereatleastoneofsuchcountieshasoptedoutandatleastone
224ofsuchcountieshasnotoptedoutshallcalculateasingletaxrateasineffectpriortothe
225enactmentofhousebillno.1150oftheninety-firstgeneralassembly,secondregularsession.
226Agoverningbodyofacitynotwithinacountyoracountythathasoptedoutunderthe
227provisionsofthissubsectionmaychoosetoimplementtheprovisionsofthissectionand
228sections137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-first
229generalassembly,secondregularsession,andsection137.073asmodifiedbyhouse
230committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.
231960,ninety-secondgeneralassembly,secondregularsession,forthenextyearofgeneral
232reassessment,byanaffirmativevoteofthegoverningbodypriortoDecemberthirty-firstof
233anyyear.
234 [15.]16.Thegoverningbodyofanycityofthethirdclassificationwithmorethan
235twenty-sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundred
236inhabitantslocatedinanycountythathasexerciseditsauthoritytooptoutundersubsection
237[14]15ofthissectionmaylevyseparateanddifferingtaxratesforrealandpersonalproperty
HCSSS#2SCSSB96	20 238onlyifsuchcitybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthe
239billingandcollectionofsuchseparateanddifferingtaxrates.Suchseparateanddiffering
240ratesshallnotexceedsuchcity'staxrateceiling.
241 [16.]17.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,or
242coalminingformineralsforpurposesofexcavationforfutureuseorsaletoothersthathas
243notbeenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal
244propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax
245commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax
246policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and
247informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared
248confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific
249taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall
250meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal
251miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat
252hasbeenbondedandpermittedunderchapter444.
138.060.1.Thecountyboardofequalizationshall,inasummaryway,determineall
2appealsfromthevaluationofpropertymadebytheassessor,andshallcorrectandadjustthe
3assessmentaccordingly.Thereshallbenopresumptionthattheassessor'svaluationis
4correct.Inanycountywithacharterformofgovernmentwithapopulationgreaterthantwo
5hundredeightythousandinhabitantsbutlessthantwohundredeighty-fivethousand
6inhabitants,inanycountywithacharterformofgovernmentwithgreaterthanonemillion
7inhabitants,inanycitynotwithinacounty,andinanyothercountyforanypropertywhose
8assessedvaluationincreasedatleastfifteenpercentfromthepreviousassessmentunlessthe
9increaseisduetonewconstructionorimprovement,theassessorshallhavetheburdento
10provethattheassessor'svaluationdoesnotexceedthetruemarketvalueofthesubject
11property.Insuchcountyorcity,intheeventaphysicalinspectionofthesubjectpropertyis
12requiredbysubsection[10]11ofsection137.115,theassessorshallhavetheburdento
13establishthemannerinwhichthephysicalinspectionwasperformedandshallhavethe
14burdentoprovethatthephysicalinspectionwasperformedinaccordancewithsection
15137.115.Insuchcountyorcity,intheeventtheassessorfailstoprovidesufficientevidence
16toestablishthatthephysicalinspectionwasperformedinaccordancewithsection137.115,
17thepropertyownershallprevailontheappealasamatteroflaw.Atanyhearingbeforethe
18statetaxcommissionoracourtofcompetentjurisdictionofanappealofassessmentfroma
19firstclasschartercountyoracitynotwithinacounty,theassessorshallnotadvocatenor
20presentevidenceadvocatingavaluationhigherthanthatvaluefinallydeterminedbythe
21assessororthevaluedeterminedbytheboardofequalization,whicheverishigher,forthat
22assessmentperiod.
HCSSS#2SCSSB96	21 23 2.Thecountyclerkshallkeepanaccuraterecordoftheproceedingsandordersofthe
24board,andtheassessorshallcorrectallerroneousassessments,andtheclerkshalladjustthe
25taxbookaccordingtotheordersofsuchboardandtheordersofthestatetaxcommission,
26exceptthatinaddingordeductingsuchpercenttoeachtractorparcelofrealestateas
27requiredbysuchboardorstatetaxcommission,heshalladdordeductineachcaseany
28fractionalsumoflessthanfiftycents,sothatthevalueofanyseparatetractshallcontainno
29fractionsofadollar.
142.815.1.Motorfuelusedforthefollowingnonhighwaypurposesisexemptfrom
2thefueltaximposedbythischapter,andarefundmaybeclaimedbytheconsumer,exceptas
3providedforinsubdivision(1)ofthissubsection,ifthetaxhasbeenpaidandnorefundhas
4beenpreviouslyissued:
5 (1)Motorfuelusedfornonhighwaypurposesincludingfuelforfarmtractorsor
6stationaryenginesownedorleasedandoperatedbyanypersonandusedexclusivelyfor
7agriculturalpurposesandincluding,beginningJanuary1,2006,bulksalesofonehundred
8gallonsormoreofgasolinemadetofarmersanddeliveredbytheultimatevendertoafarm
9locationforagriculturalpurposesonly.Asusedinthissection,theterm"farmer"shallmean
10anypersonengagedinfarminginanauthorizedfarmcorporation,familyfarm,orfamilyfarm
11corporationasdefinedinsection350.010.Atthediscretionoftheultimatevender,therefund
12maybeclaimedbytheultimatevenderonbehalfoftheconsumerforsalesmadetofarmers
13andtopersonsengagedinconstructionforagriculturalpurposesasdefinedinsection
14142.800.AfterDecember31,2000,therefundmaybeclaimedonlybytheconsumerand
15maynotbeclaimedbytheultimatevenderunlessbulksalesofgasolinearemadetoafarmer
16afterJanuary1,2006,asprovidedinthissubdivisionandthefarmerprovidesanexemption
17certificatetotheultimatevender,inwhichcasetheultimatevendermaymakeaclaimfor
18refundundersection142.824butshallbeliableforanyerroneousrefund;
19 (2)Kerosenesoldforuseasfueltogeneratepowerinaircraftengines,whetherin
20aircraftorfortraining,testingorresearchpurposesofaircraftengines;
21 (3)Dieselfuelusedasheatingoil,orinrailroadlocomotivesoranyothermotorized
22flanged-wheelrailequipment,orusedforothernonhighwaypurposesotherthanasexpressly
23exemptedpursuanttoanotherprovision.
24 2.Subjecttotheproceduralrequirementsandconditionssetoutinthischapter,the
25followingusesareexemptfromthetaximposedbysection142.803onmotorfuel,anda
26deductionorarefundmaybeclaimed:
27 (1)(a)Motorfuelforwhichproofofexportisavailableintheformofaterminal-
28issueddestinationstateshippingpaperandwhichiseither:
29 [(a)]a.Exportedbyasupplierwhoislicensedinthedestinationstateorthroughthe
30bulktransfersystem;
HCSSS#2SCSSB96	22 31 [(b)]b.Removedbyalicenseddistributorforimmediateexporttoastateforwhich
32alltheapplicabletaxesandfees(howevernominatedinthatstate)ofthedestinationstate
33havebeenpaidtothesupplier,asatrustee,whoislicensedtoremittaxtothedestination
34state;orwhichisdestinedforusewithinthedestinationstatebythefederalgovernmentfor
35whichanexemptionhasbeenmadeavailablebythedestinationstatesubjecttoprocedural
36rulesandregulationspromulgatedbythedirector;or
37 [(c)]c.Acquiredbyalicenseddistributorandwhichthetaximposedbythischapter
38haspreviouslybeenpaidoraccruedeitherasaresultofbeingstoredoutsideofthebulk
39transfersystemimmediatelypriortoloadingorasadiversionacrossstateboundaries
40properlyreportedinconformitywiththischapterandwassubsequentlyexportedfromthis
41stateonbehalfofthedistributor[;].
42 (b)Theexemptionpursuanttosubparagrapha.ofparagraph(a)ofthissubdivision
43shallbeclaimedbyadeductiononthereportofthesupplierwhichisotherwiseresponsible
44forremittingthetaxuponremovaloftheproductfromaterminalorrefineryinthisstate.
45 (c)The[exemption] exemptionspursuantto[paragraphs(b)and(c)]subparagraphs
46b.andc.ofparagraph(a)ofthissubdivisionshallbeclaimedbythedistributor,upona
47refundapplicationmadetothedirectorwithinthreeyears.
48 (d)Arefundclaimmaybemademonthlyorwhenevertheclaimexceedsone
49thousanddollars;
50 (2)UndyedK-1kerosenesoldatretailthroughdispenserswhichhavebeendesigned
51andconstructedtopreventdeliverydirectlyfromthedispenserintoavehiclefuelsupplytank,
52andundyedK-1kerosenesoldatretailthroughnonbarricadeddispensersinquantitiesofnot
53morethantwenty-onegallonsforuseotherthanforhighwaypurposes.Exemptuseof
54undyedkeroseneshallbegovernedbyrulesandregulationsofthedirector.Ifnorulesor
55regulationsarepromulgatedbythedirector,thentheexemptuseofundyedkeroseneshallbe
56governedbyrulesandregulationsoftheInternalRevenueService.Adistributororsupplier
57deliveringtoaretailfacilityshallobtainanexemptioncertificatefromtheowneroroperator
58ofsuchfacilitystatingthatitssalesconformtothedispenserrequirementsofthissubdivision.
59Alicenseddistributor,havingobtainedsuchcertificate,mayprovideacopytohisorher
60supplierandobtainundyedkerosenewithoutthetaxleviedbysection142.803.Having
61obtainedsuchcertificateingoodfaith,suchsuppliershallberelievedofanyresponsibilityif
62thefuelislaterusedinataxablemanner.Anultimatevendorwhoobtainedundyedkerosene
63uponwhichthetaxleviedbysection142.803hadbeenpaidandmakessalesqualifying
64pursuanttothissubsectionmayapplyforarefundofthetaxpursuanttoapplication,as
65providedinsection142.818,tothedirectorprovidedtheultimatevendordidnotchargesuch
66taxtotheconsumer;
HCSSS#2SCSSB96	23 67 (3)MotorfuelsoldtotheUnitedStatesoranyagencyorinstrumentalitythereof.
68Thisexemptionshallbeclaimedasprovidedinsection142.818;
69 (4)Motorfuelusedsolelyandexclusivelyasfueltopropelmotorvehiclesonthe
70publicroadsandhighwaysofthisstatewhenleasedorownedandwhenbeingoperatedbya
71federallyrecognizedIndiantribeintheperformanceofessentialgovernmentalfunctions,
72suchasprovidingpolice,fire,healthorwaterservices.Theexemptionforusepursuantto
73thissubdivisionshallbemadeavailabletothetribalgovernmentuponarefundapplication
74statingthatthemotorfuelwaspurchasedfortheexclusiveuseofthetribeinperforming
75namedessentialgovernmentalservices;
76 (5)Thatportionofmotorfuelusedtooperateequipmentattachedtoamotorvehicle,
77ifthemotorfuelwasplacedintothefuelsupplytankofamotorvehiclethathasacommon
78fuelreservoirfortravelonahighwayandfortheoperationofequipment,orifthemotorfuel
79wasplacedinaseparatefueltankandusedonlyfortheoperationofauxiliaryequipment.
80Theexemptionforusepursuanttothissubdivisionshallbeclaimedbyarefundclaimfiledby
81theconsumerwhoshallprovideevidenceofanallocationofusesatisfactorytothedirector;
82 (6)Motorfuelacquiredbyaconsumerout-of-stateandcarriedintothisstate,retained
83withinandconsumedfromthesamevehiclefuelsupplytankwithinwhichitwasimported,
84exceptinterstatemotorfuelusers;
85 (7)Motorfuelwhichwaspurchasedtax-paidandwhichwaslostordestroyedasa
86directresultofasuddenandunexpectedcasualtyorwhichhadbeenaccidentally
87contaminatedsoastobeunsalableashighwayfuelasshownbyproperdocumentationas
88requiredbythedirector.Theexemptionpursuanttothissubdivisionshallberefundedtothe
89personorentityowningthemotorfuelatthetimeofthecontaminationorloss.Suchperson
90shallnotifythedirectorinwritingofsucheventandtheamountofmotorfuellostor
91contaminatedwithintendaysfromthedateofdiscoveryofsuchlossorcontamination,and
92withinthirtydaysaftersuchnotice,shallfileanaffidavitsworntobythepersonhaving
93immediatecustodyofsuchmotorfuelatthetimeofthelossorcontamination,settingforthin
94fullthecircumstancesandtheamountofthelossorcontaminationandsuchotherinformation
95withrespecttheretoasthedirectormayrequire;
96 (8)Dyeddieselfuelordyedkeroseneusedforanexemptpurpose.Thisexemption
97shallbeclaimedasfollows:
98 (a)Asupplierorimportershalltakeadeductionagainstmotorfueltaxowedontheir
99monthlyreportforthosegallonsofdyeddieselfuelordyedkeroseneimportedorremoved
100fromaterminalorrefinerydestinedfordeliverytoapointinthisstateasshownonthe
101shippingpapers;
HCSSS#2SCSSB96	24 102 (b)Thisexemptionshallbeclaimedbyadeductiononthereportofthesupplier
103whichisotherwiseresponsibleforremittingthetaxonremovaloftheproductfromaterminal
104orrefineryinthisstate;and
105 (c)Thisexemptionshallbeclaimedbythedistributor,uponarefundapplication
106madetothedirectorwithinthreeyears.Arefundclaimmaybemademonthlyorwhenever
107theclaimexceedsonethousanddollars;and
108 (9)Motorfueldeliveredtoanymarinawithinthisstatethatsellssuchfuelsolelyfor
109useinanywatercraft,assuchtermisdefinedinsection306.010,andnotaccessibletoother
110motorvehicles,isexemptfromthefueltaximposedbythischapter.Anymotorfuel
111distributorthatdeliversmotorfueltoanymarinainthisstateforusesolelyinanywatercraft,
112assuchtermisdefinedinsection306.010,mayclaimtheexemptionprovidedinthis
113subsection.Anymotorfuelcustomerwhopurchasesmotorfuelforuseinanywatercraft,as
114suchtermisdefinedinsection306.010,atalocationotherthanamarinawithinthisstatemay
115claimtheexemptionprovidedinthissubsectionbyfilingaclaimforrefundofthefueltax.
116 3.(1)BeginningonOctober1,2023,anentityexemptfromtaxationasprovided
117bySection501(c)(3)oftheInternalRevenueCodeof1986(26U.S.C.Section501),as
118amended,towhichanindividual,person,orentitythatiseligibletoclaimarefundas
119providedinthissectionsubmitsalldocumentationandinformationrequiredtomakea
120refundapplicationmaymakeaclaimforsuchindividual's,person's,orentity'srefund
121asprovidedinthissection.Uponapproval,therefundshallbemadetosuchexempt
122entity.
123 (2)Ataxpayerwhoisanindividual,person,orentitythatsubmitstherequired
124informationtoanexemptentityasdescribedinsubdivision(1)ofthissubsectionshallbe
125allowedtosubtractfromsuchtaxpayer'sMissouriadjustedgrossincometodetermine
126Missouritaxableincomeanamountequaltothetotalamounteligibleforarefund
127submittedtoanexemptentityundersubdivision(1)ofthissubsectionforthesametax
128year.Suchamountshallbedeductibleonlytotheextentthatsuchamountisnot
129deductedonthetaxpayer'sfederalincometaxreturnforthattaxyear.Thedepartment
130ofrevenueshallpromulgaterulesandregulationstoadministertheprovisionsofthis
131section.
142.822.1.(1)Asusedinthissectionandsection142.824,"nonprofitentity"
2meansanyentitythatisexemptfromtaxationasprovidedinSection501(c)(3)ofthe
3InternalRevenueCodeof1986(26U.S.C.Section501),asamended.
4 (2)Motorfuelusedforpurposesofpropellingmotorvehiclesonhighwaysshallbe
5exemptfromthefueltaxcollectedundersubsection3ofsection142.803,andanexemption
6andrefundmaybeclaimedbythetaxpayerifthetaxhasbeenpaidandnorefundhasbeen
7previouslyissued,providedthatthetaxpayerappliesfortheexemptionandrefundas
HCSSS#2SCSSB96	25 8specifiedinthissection.BeginningonandafterOctober1,2023,anynonprofitentityto
9whichataxpayerwhoiseligibletoclaimarefundasprovidedinthissectionsubmitsall
10documentationandinformationrequiredtomakearefundapplicationmaymakea
11claimforsuchtaxpayer'srefundasprovidedinthissection.Uponapproval,therefund
12shallbemadetosuchnonprofitentity.
13 2.(1)Theexemptionandrefundshallbeissuedonafiscalyearbasis, basedon
14motorfueltaxpaidandcollectedthroughtheendoffiscalyear2023,toeachpersonwho
15paysthefueltaxcollectedundersubsection3ofsection142.803andwhoclaimsan
16exemptionandrefundinaccordancewiththissection,andshallapplysothatthefuel
17taxpayerhasnoliabilityforthetaxcollectedinthatfiscalyearundersubsection3ofsection
18142.803.
19 (2)Beginninginfiscalyear2024,exemptionsandrefundsissuedunderthis
20sectionshallbebasedonthetaxyear.Anyfueltaxescollectedundersubsection3of
21section142.803fromJuly1,2023,toDecember31,2023,shallbereportedunderthe
22provisionsofsubsection4ofthissection.Anyfueltaxescollectedundersubsection3of
23section142.803fromJanuary1,2024,toDecember31,2024,andeachtaxyear
24thereafter,shallbereportedundertheprovisionsofsubsection4ofthissection.
25Exemptionsandrefundsshallbeissuedtopersonswhopaythefueltaxcollectedunder
26subsection3ofsection142.803andwhoclaimanexemptionandrefundinaccordance
27withthissectionandshallapplysothatthefueltaxpayerhasnoliabilityforthetax
28collectedinthecorrespondingtaxyearundersubsection3ofsection142.803.
29 [2.]3.Toclaimanexemptionandrefundinaccordancewithsubdivision(1)of
30subsection2ofthissection,apersonshallpresenttothedirectorastatementcontaininga
31writtenverificationthattheclaimismadeunderpenaltyofperjuryandthatstatesthetotal
32fueltaxpaidintheapplicablefiscalyearforeachvehicleforwhichtheexemptionandrefund
33isclaimed.Theclaimshall[notbetransferredorassigned,andshall]befiledonorafterJuly
34first,butnotlaterthanSeptemberthirtieth,followingthefiscalyearforwhichtheexemption
35andrefundisclaimed.Theclaimstatementmaybesubmittedelectronically,andshallata
36minimumincludethefollowinginformation:
37 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
38delivered;
39 (2)]Dateofsale;
40 [(3)](2)Nameandaddressofpurchaser;
41 [(4)Nameandaddressofseller;
42 (5)](3)Numberofgallonspurchased;[and
43 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
44item;and
HCSSS#2SCSSB96	26 45 (5)Iftheclaimissubmittedbyanonprofitentity:
46 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
47 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
48entitledtothepurchaser'srefund.
49 4.Toclaimanexemptionandrefundinaccordancewithsubdivision(2)of
50subsection2ofthissection,apersonmayelecttoproceedundereithersubdivision(1)or
51(2)ofthissubsection:
52 (1)Forareceipt-basedexemptionandrefundunderthissubdivision,aperson
53shallpresenttothedirectorastatementcontainingawrittenverificationthattheclaim
54ismadeunderpenaltyofperjuryandthatstatesthetotalfueltaxpaidintheapplicable
55taxyearforeachvehicleforwhichtheexemptionandrefundisclaimed.Theclaimshall
56notbetransferredorassignedandshallbefiledonorafterJanuaryfifteenthbutnot
57laterthanAprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionand
58refundisclaimed.Apersonclaimingarefundunderthissubdivisionshallnotbe
59entitledtoclaimastandardrefundundersubdivision(2)ofthissubsectionforthesame
60taxyear.Theclaimstatementmaybesubmittedelectronicallyandshallataminimum
61includethefollowinginformation:
62 (a)Dateofsale;
63 (b)Nameandaddressofpurchaser;
64 (c)Numberofgallonspurchased;
65 (d)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
66item;and
67 (e)Anaffirmationthatsuchpersonisclaimingtheitemizedrefundandshallnot
68claimthestandardrefundundersubdivision(2)ofthissubsection;or
69 (2)Forastandardrefundunderthissubdivision,atthetimeapersonfileshisor
70herMissouriincometaxreturn,apersonmayselecttoclaimtheexemptionandrefund
71asastandardrefundappliedasanimmediaterefundorappliedasacreditagainstthe
72person'sMissouriincometaxliabilityunderchapter143.Apersonclaimingastandard
73refundunderthissubdivisionshallnotbeentitledtoclaimareceipt-basedrefundunder
74subdivision(1)ofthissubsectionforthesametaxyear.Forthepurposesofthis
75subdivision,theterm"standardrefund"shallmeantheexemptionandrefundprovided
76underthissection,appliedforandclaimedbyapersonasaset,flatamountunder
77paragraph(a)ofthissubdivision,selectedtoberefundedtosuchpersonaseitheran
78immediaterefundorcreditappliedagainsttheperson'sMissouriincometaxliability
79underchapter143.
80 (a)Thestandardrefundshallbeallocatedasfollows:
81 a.Thirtydollarsforthe2023taxyear;
HCSSS#2SCSSB96	27 82 b.Forty-fivedollarsforthe2024taxyear;
83 c.Sixtydollarsforthe2025taxyear;and
84 d.Seventy-fivedollarsforalltaxyearsbeginningonorafterJanuary1,2026.
85 (b)Apersonshallfileaform,providedbythedepartmentofrevenue,withsuch
86person'sMissouriincometaxreturn,ifapplicable.Theclaimshallnotbetransferredor
87assignedandtheformshallbefiledonorafterJanuaryfifteenthbutnotlaterthan
88Aprilfifteenthafterthecloseofthetaxyearforwhichtheexemptionandrefundis
89claimed.
90 (c)Suchformmaybesubmittedelectronicallyandatminimumshallinclude:
91 a.Theperson'sselectionofthestandardrefundtakenasarefundorasacredit
92againstchapter143incometaxes,asprovidedunderthissubdivision,thatheorsheis
93claimingfortheapplicabletaxyear;
94 b.Anaffirmationthatsuchpersonisclaimingthestandardrefundandshallnot
95claimthereceipt-basedrefundundersubdivision(1)ofthissubsection;
96 c.Thevehicleidentificationnumberofthemotorvehicleintowhichthemotor
97fuelwasdelivered;
98 d.Thenameandaddressofthepersonmakingtheclaim;
99 e.Informationoridentificationshowingthatsuchpersonwastheownerofa
100vehiclelicensedinMissouri;
101 f.Anaffirmationthatsuchpersonmadeeligiblepurchasesunderthissectionin
102thetaxyearforwhichtheexemptionandrefundisclaimed;and
103 g.Anyotherinformationthatthedepartmentmayrequiretofulfillthe
104obligationsunderthissection.
105 5.Theexemptionandrefundasreimbursedundertheprovisionsofthissection
106shallbepaidoutoftheproceedsoftheadditionaltaxundersubsection3ofsection
107142.803.Refundsshallnotexceedthetaxcollectedundersubsection3ofsection
108142.803.Iftheamountofrefundsclaimedunderthissectioninataxyearexceedsthe
109taxcollectedforthetaxyear,refundsshallbeallowedbasedontheorderinwhichthey
110areclaimed.Thequalificationsprovidedundersubsections3and4ofthissectionshall
111besubjecttoauditbythedepartment.
112 [3.]6.Everypersonshallmaintainandkeeprecordssupportingtheclaimstatement
113filedwiththedepartmentofrevenueforaperiodofthreeyearstosubstantiateallclaimsfor
114exemptionandrefundofthemotorfueltax,togetherwithinvoices,originalsalesreceipts
115markedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmaybe
116requiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
117maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
118submitsclaimrecordsrequiredbythissection.
HCSSS#2SCSSB96	28 119 [4.]7.Thedirectormaymakeanyinvestigationnecessarybeforeissuingan
120exemptionandrefundunderthissection,andmayinvestigateanexemptionandrefundunder
121thissectionafterithasbeenissuedandwithinthetimeframeformakingadjustmentstothe
122taxpursuanttothischapter.
123 [5.]8.Ifanexemptionandrefundisnotissuedwithinforty-fivedaysofanaccurate
124andcompletefiling,asrequiredbythischapter,thedirectorshallpayinterestattherate
125providedinsection32.065accruingaftertheexpirationoftheforty-five-dayperioduntilthe
126datetheexemptionandrefundisissued.
127 [6.]9.(1)Exceptasprovidedinsubdivision(2)ofthissubsection,theexemption
128andrefundspecifiedinthissectionshallbeavailableonlywithregardtomotorfueldelivered
129intoamotorvehiclewithagrossweight,asdefinedinsection301.010,oftwenty-six
130thousandpoundsorless.
131 (2)Theexemptionandrefundspecifiedinthissectionshallbeavailablewith
132regardtomotorfueldeliveredintoamotorvehiclewithagrossweightthatexceeds
133twenty-sixthousandpoundswhenthemotorvehicleisownedbyacorporationlicensed
134inMissouriwithitsprimaryheadquartersinMissouri,orownedbyasoleproprietor
135whosehomeofficeislocatedinMissouri,providedthatthecorporationorsole
136proprietorsubmitsdocumentationtothedirectorthatanyexemptionandrefund
137claimedisbasedsolelyonfueldeliveredintoamotorvehiclewhileitwasoperatingin
138thestateofMissouri.Ifthemotorvehiclewasoperatedinmultiplestates,theapplicant
139shallsubmitdocumentationthatseparatesthefueldeliveredtothevehiclewhile
140operatinginotherstatesfromthefueldeliveredtothevehiclewhileoperatinginthe
141stateofMissouri.
142 10.Thedepartmentofrevenueshalldevelopamobileapplicationthatallows
143claimstobesubmittedonaperson'sphoneatthetimeofmotorfuelpurchaseinlieuof
144theproceduressetoutundersubsection2ofthissection.Theapplicationshallbe
145designedsothatthepersonsubmittingtheclaimisrequiredtodemonstratethatheor
146sheisatthemotorfuelpump.Thedevelopmentandmaintenanceoftheapplication
147shallbepaidwithfundsthatcomefromthefueltaxroadfund.
148 [7.]11.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisions
149offthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that
150iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
151complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
152536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
153thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
154disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
HCSSS#2SCSSB96	29 155rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
156andvoid.
142.824.1.Toclaimarefundinaccordancewithsection142.815,apersonshall
2presenttothedirectorastatementcontainingawrittenverificationthattheclaimismade
3underpenaltiesofperjuryandliststhetotalamountofmotorfuelpurchasedandusedfor
4exemptpurposes.BeginningonOctober1,2023,anynonprofitentitytowhichaperson
5whoiseligibletoclaimarefundasprovidedinthissectionsubmitsalldocumentation
6andinformationrequiredtomakearefundapplicationmaymakeaclaimforsuch
7person'srefundasprovidedinthissection.Uponapproval,therefundshallbemadeto
8suchnonprofitentity.Theclaimshall[notbetransferredorassignedandshall]befilednot
9morethanthreeyearsafterthedatethemotorfuelwasimported,removedorsoldifthe
10claimantisasupplier,importer,exporterordistributor.Iftheclaimisfiledbytheultimate
11consumer,aconsumermustfiletheclaimwithinoneyearofthedateofpurchaseorApril
12fifteenthfollowingtheyearofpurchase,whicheverislater.Theclaimstatementmaybe
13submittedelectronically,andshallbesupportedbydocumentationasapprovedbythedirector
14andshallincludethefollowinginformation:
15 (1)[Vehicleidentificationnumberofthemotorvehicleintowhichthemotorfuelwas
16delivered;
17 (2)]Dateofsale;
18 [(3)](2)Nameandaddressofpurchaser;
19 [(4)Nameandaddressofseller;
20 (5)](3)Numberofgallonspurchased;[and
21 (6)](4)NumberofgallonspurchasedandchargedMissourifueltax,asaseparate
22item;and
23 (5)Iftheclaimissubmittedbyanonprofitentity:
24 (a)Documentationofthenonprofitentity'stax-exemptstatus;and
25 (b)Astatementsignedbythepurchaserindicatingthatthenonprofitentityis
26entitledtothepurchaser'srefund.
27 2.Iftheoriginalsalessliporinvoiceislostordestroyed,astatementtothateffect
28shallaccompanytheclaimforrefund,andtheclaimstatementshallalsosetforththeserial
29numberoftheinvoice.Ifthedirectorfindstheclaimisotherwiseregular,thedirectormay
30allowsuchclaimforrefund.
31 3.Thedirectormaymakeanyinvestigationnecessarybeforerefundingthemotorfuel
32taxtoapersonandmayinvestigatearefundaftertherefundhasbeenissuedandwithinthe
33timeframeformakingadjustmentstothetaxpursuanttothischapter.
34 4.Inanycasewherearefundwouldbepayabletoasupplierpursuanttothischapter,
35thesuppliermayclaimacreditinlieuofsuchrefundforaperiodnottoexceedthreeyears.
HCSSS#2SCSSB96	30 36 5.Everypersonshallmaintainandkeepforaperiodofthreeyearsrecordsto
37substantiateallclaimsforrefundofthemotorfueltax,togetherwithinvoices,originalsales
38slipsmarkedpaidbytheseller,billsoflading,andotherpertinentrecordsandpaperasmay
39berequiredbythedirectorforreasonableadministrationofthischapter.Therequirementto
40maintainrecordsshallbetheresponsibilityofanynonprofitentitytowhichapurchaser
41submitsclaimrecordsrequiredbythissection.
42 6.Motorfueltaxthathasbeenpaidmorethanoncewithrespecttothesamegallonof
43motorfuelshallberefundedbythedirectortothepersonwholastpaidthetaxafterthe
44subsequenttaxableeventuponsubmittingproofsatisfactorytothedirector.
45 7.Motorfueltaxthathasotherwisebeenerroneouslypaidbyapersonshallbe
46refundedbythedirectoruponproofshownsatisfactorytothedirector.
47 8.Ifarefundisnotissuedwithinforty-fivedaysofanaccurateandcompletefiling,
48asrequiredbythischapter,thedirectorshallpayinterestattherateprovidedinsection32.065
49accruingaftertheexpirationoftheforty-five-dayperioduntilthedatetherefundisissued.
50 9.Thedirectorshallpromulgaterulesasnecessarytoimplementtheprovisionsof
51thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
52createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
53withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
54Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
55generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
56disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
57rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2021,shallbeinvalid
58andvoid.
143.011.1.AtaxisherebyimposedforeverytaxableyearontheMissouritaxable
2incomeofeveryresident.Thetaxshallbedeterminedbyapplyingthetaxtableortherate
3providedinsection143.021,whichisbaseduponthefollowingrates:
4 IftheMissouritaxableincome
5	is:
Thetaxis:
6 Notover$1,000.00 11/2%oftheMissouritaxableincome
7 Over$1,000butnotover
8 $2,000
$15plus2%ofexcessover$1,000
9 Over$2,000butnotover
10 $3,000
$35plus21/2%ofexcessover$2,000
11 Over$3,000butnotover
12 $4,000
$60plus3%ofexcessover$3,000
HCSSS#2SCSSB96	31 13 Over$4,000butnotover
14 $5,000
$90plus31/2%ofexcessover$4,000
15 Over$5,000butnotover
16 $6,000
$125plus4%ofexcessover$5,000
17 Over$6,000butnotover
18 $7,000
$165plus41/2%ofexcessover$6,000
19 Over$7,000butnotover
20 $8,000
$210plus5%ofexcessover$7,000
21 Over$8,000butnotover
22 $9,000
$260plus51/2%ofexcessover$8,000
23 Over$9,000	$315plus6%ofexcessover$9,000
24 2.(1)Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
25[beginningwith]forthe2023calendaryear,thetoprateoftaxpursuanttosubsection1of
26thissectionshallbefourandninety-fivehundredthspercent.
27 (2)Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
28beginningwiththe2024calendaryear,thetoprateoftaxundersubsection1ofthis
29sectionshallbefourandone-halfpercent.
30 (3)Themodificationoftaxratesmadepursuanttothissubsectionshallapplyonlyto
31taxyearsthatbeginonorafterJanuary1,2023.
32 [(3)](4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtable
33providedinsubsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.The
34topremainingrateoftaxshallapplytoallincomeinexcessofseventhousanddollars,as
35adjustedpursuanttosubsection5ofthissection.
36 3.(1)Inadditiontotheratereductionundersubsection2ofthissection,beginning
37withthe2024calendaryear,thetoprateoftaxundersubsection1ofthissectionmaybe
38reducedbyfifteenhundredthsofapercent.Areductionintherateoftaxshalltakeeffecton
39Januaryfirstofacalendaryearandsuchreducedratesshallcontinueineffectuntilthenext
40reductionoccurs.
41 (2)Areductionintherateoftaxshallonlyoccuriftheamountofnetgeneralrevenue
42collectedinthepreviousfiscalyearexceedsthehighestamountofnetgeneralrevenue
43collectedinanyofthethreefiscalyearspriortosuchfiscalyearbyatleastonehundred
44seventy-fivemilliondollars.
45 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
46thatbeginonorafteramodificationtakeseffect.
47 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
48subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.
HCSSS#2SCSSB96	32 49 4.(1)Inadditiontotheratereductionsundersubsections2and3ofthissection,
50beginningwiththecalendaryearimmediatelyfollowingthecalendaryearinwhicha
51reductionismadepursuanttosubsection3ofthissection,thetoprateoftaxundersubsection
521ofthissectionmaybefurtherreducedoveraperiodofyears.Eachreductioninthetoprate
53oftaxshallbebyone-tenthofapercentandnomorethanonereductionshalloccurina
54calendaryear.Nomorethanthreereductionsshallbemadeunderthissubsection.
55ReductionsintherateoftaxshalltakeeffectonJanuaryfirstofacalendaryearandsuch
56reducedratesshallcontinueineffectuntilthenextreductionoccurs.
57 (2)(a)Areductionintherateoftaxshallonlyoccurif:
58 a.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
59highestamountofnetgeneralrevenuecollectedinanyofthethreefiscalyearspriortosuch
60fiscalyearbyatleasttwohundredmilliondollars;and
61 b.Theamountofnetgeneralrevenuecollectedinthepreviousfiscalyearexceedsthe
62amountofnetgeneralrevenuecollectedinthefiscalyearfiveyearsprior,adjustedannually
63bythepercentageincreaseininflationovertheprecedingfivefiscalyears.
64 (b)Theamountofnetgeneralrevenuecollectedrequiredbysubparagrapha.of
65paragraph(a)ofthissubdivisioninordertomakeareductionpursuanttothissubsectionshall
66beadjustedannuallybythepercentincreaseininflationbeginningwithJanuary2,2023.
67 (3)Anymodificationoftaxratesunderthissubsectionshallonlyapplytotaxyears
68thatbeginonorafteramodificationtakeseffect.
69 (4)Thedirectorofthedepartmentofrevenueshall,byrule,adjustthetaxtablesunder
70subsection1ofthissectiontoeffectuatetheprovisionsofthissubsection.Thebracketfor
71incomesubjecttothetoprateoftaxshallbeeliminatedoncethetoprateoftaxhasbeen
72reducedbelowtherateapplicabletosuchbracket,andthetopremainingrateoftaxshall
73applytoallincomeinexcessoftheincomeinthesecondhighestremainingincomebracket.
74 5.Beginningwiththe2017calendaryear,thebracketsofMissouritaxableincome
75identifiedinsubsection1ofthissectionshallbeadjustedannuallybythepercentincreasein
76inflation.ThedirectorshallpublishsuchbracketsannuallybeginningonorafterOctober1,
772016.ModificationstothebracketsshalltakeeffectonJanuaryfirstofeachcalendaryear
78andshallapplytotaxyearsbeginningonoraftertheeffectivedateofthenewbrackets.
79 6.Asusedinthissection,thefollowingtermsmean:
80 (1)"CPI",theConsumerPriceIndexforAllUrbanConsumersfortheUnitedStates
81asreportedbytheBureauofLaborStatistics,oritssuccessorindex;
82 (2)"CPIfortheprecedingcalendaryear",theaverageoftheCPIasofthecloseofthe
83twelve-monthperiodendingonAugustthirty-firstofsuchcalendaryear;
HCSSS#2SCSSB96	33 84 (3)"Netgeneralrevenuecollected",allrevenuedepositedintothegeneralrevenue
85fund,lessrefundsandrevenuesoriginallydepositedintothegeneralrevenuefundbut
86designatedbylawforaspecificdistributionortransfertoanotherstatefund;
87 (4)"Percentincreaseininflation",thepercentage,ifany,bywhichtheCPIforthe
88precedingcalendaryearexceedstheCPIfortheyearbeginningSeptember1,2014,and
89endingAugust31,2015.
143.071.1.ForalltaxyearsbeginningbeforeSeptember1,1993,ataxishereby
2imposedupontheMissouritaxableincomeofcorporationsinanamountequaltofivepercent
3ofMissouritaxableincome.
4 2.ForalltaxyearsbeginningonorafterSeptember1,1993,andendingonorbefore
5December31,2019,ataxisherebyimposedupontheMissouritaxableincomeof
6corporationsinanamountequaltosixandone-fourthpercentofMissouritaxableincome.
7 3.ForalltaxyearsbeginningonorafterJanuary1,2020,butonorbefore
8December31,2023,ataxisherebyimposedupontheMissouritaxableincomeof
9corporationsinanamountequaltofourpercentofMissouritaxableincome.
10 4.ForalltaxyearsbeginningonorafterJanuary1,2024,ataxishereby
11imposedupontheMissouritaxableincomeofcorporationsinanamountequaltotwo
12percentofMissouritaxableincome.
13 5.Inadditiontotheratereductionundersubsection4ofthissection,beginning
14withthe2026calendaryear,therateoftaximposedundersubsection4ofthissection
15maybereducedfromtwopercenttoonepercentasfollows:
16 (1)Inafiscalyearafterthe2024fiscalyear,iftheamountofnetcorporate
17incometaxrevenuecollectedintheimmediatelyprecedingfiscalyearexceedsthe
18amountofnetcorporateincometaxrevenuecollectedinthe2024fiscalyearbyatleast
19fiftymilliondollars,therateshallbereducedfromtwopercenttoonepercentas
20providedunderthissubsection;
21 (2)ThereductionintherateoftaxshalltakeeffectonJanuaryfirstofthe
22calendaryearfollowingthecloseofthepreviousfiscalyearthatcausedtherate
23reductionasdescribedinsubdivision(1)ofthissubsection.Thereducedrateshall
24continueineffectforallsubsequenttaxyears;and
25 (3)Themodificationofthetaxrateunderthissubsectionshallapplyonlytotax
26yearsthatbeginonorafteramodificationtakeseffect.
27 6.Inadditiontotheratereductionsundersubsections4and5ofthissection,the
28rateoftaximposedundersubsection5ofthissectionmaybereducedfromonepercent
29tozeroasfollows:
30 (1)Beginningwiththecalendaryearimmediatelyfollowingthecalendaryearin
31whicharatereductionismadeundersubsection5ofthissection,iftheamountofnet
HCSSS#2SCSSB96	34 32generalrevenuecollected,asdefinedundersection143.011,intheimmediately
33precedingfiscalyearexceedstheamountofnetgeneralrevenuecollectedinthefiscal
34yearinwhichthereductionundersubsection5ofthissectionwasimplementedbyat
35leasttwohundredfiftymilliondollars,therateshallbereducedasprovidedunderthis
36subsectionandnoincometaxshallbeimposedontheincomeofcorporationsunderthis
37section;
38 (2)ThereductionoftherateoftaxshalltakeeffectonJanuaryfirstofthe
39calendaryearfollowingthecloseofthepreviousfiscalyearthatcausedtherate
40reductionasdescribedinsubdivision(1)ofthissubsection.Thereducedrateshall
41continueineffectforallsubsequenttaxyears;and
42 (3)Themodificationofthetaxrateunderthissubsectionshallonlyapplytotax
43yearsthatbeginonorafteramodificationtakeseffect.
44 7.Theprovisionsofthissectionshallnotapplytoout-of-statebusinessesoperating
45undersections190.270to190.285.
46 8.(1)Uponthefullreductionandeliminationofthetaxundersubsections4,5,
47and6ofthissection,nocorporateincometaxcreditsshallbeclaimedinanytaxyears
48wherethereisnotaximposedupontheMissouritaxableincomeofcorporations.
49Nothinginthissubsectionshallpreventacorporatetaxpayerfromredeeminga
50refundabletaxcreditproperlyclaimedandissuedbeforetheeliminationoftherateof
51taxunderthissectioninataxyearaftersuchelimination.
52 (2)Notwithstandingtheprovisionsofsection148.720,thereductionofthetax
53rateandeventualeliminationoftheMissouricorporateincometaxundersubsections4,
545,and6ofthissectionshallnotapplyto,orinanywaycauseareductionorelimination
55of,anytaxortaxrateimposedunderchapter148.
56 9.Forthepurposesofthissection,theterm"netcorporateincometaxrevenue
57collected"shallmeanallrevenuecollectedfromthetaximposedunderthissectionand
58depositedintothegeneralrevenuefund,lessrefundsandrevenuesoriginallydeposited
59intothegeneralrevenuefundbutdesignatedbylawforaspecificdistributionor
60transfertoanotherstatefund.
143.125.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Benefits"[,]:
3 (a)OnorbeforeDecember31,2023,anySocialSecuritybenefitsreceivedbya
4taxpayeragesixty-twoyearsofageandolder,orSocialSecuritydisabilitybenefits;
5 (b)OnorafterJanuary1,2024,anySocialSecuritybenefitsreceivedbya
6taxpayer,regardlessofage,includingretirement,disability,survivors,andsupplemental
7benefits;
8 (2)"Taxpayer",anyresidentindividual.
HCSSS#2SCSSB96	35 9 2.ForthetaxableyearbeginningonorafterJanuary1,2007,anytaxpayershallbe
10allowedtosubtractfromthetaxpayer'sMissouriadjustedgrossincometodetermineMissouri
11taxableincomeamaximumofanamountequaltotwentypercentoftheamountofany
12benefitsreceivedbythetaxpayerandthatareincludedinfederaladjustedgrossincomeunder
13Section86oftheInternalRevenueCodeof1986,asamended.Forthetaxableyearbeginning
14onorafterJanuary1,2008,anytaxpayershallbeallowedtosubtractfromthetaxpayer's
15MissouriadjustedgrossincometodetermineMissouritaxableincomeamaximumofan
16amountequaltothirty-fivepercentoftheamountofanybenefitsreceivedbythetaxpayerand
17thatareincludedinfederaladjustedgrossincomeunderSection86oftheInternalRevenue
18Codeof1986,asamended.ForthetaxableyearbeginningonorafterJanuary1,2009,any
19taxpayershallbeallowedtosubtractfromthetaxpayer'sMissouriadjustedgrossincometo
20determineMissouritaxableincomeamaximumofanamountequaltofiftypercentofthe
21amountofanybenefitsreceivedbythetaxpayerandthatareincludedinfederaladjusted
22grossincomeunderSection86oftheInternalRevenueCodeof1986,asamended.Forthe
23taxableyearbeginningonorafterJanuary1,2010,anytaxpayershallbeallowedtosubtract
24fromthetaxpayer'sMissouriadjustedgrossincometodetermineMissouritaxableincomea
25maximumofanamountequaltosixty-fivepercentoftheamountofanybenefitsreceivedby
26thetaxpayerandthatareincludedinfederaladjustedgrossincomeunderSection86ofthe
27InternalRevenueCodeof1986,asamended.Forthetaxableyearbeginningonorafter
28January1,2011,anytaxpayershallbeallowedtosubtractfromthetaxpayer'sMissouri
29adjustedgrossincometodetermineMissouritaxableincomeamaximumofanamountequal
30toeightypercentoftheamountofanybenefitsreceivedbythetaxpayerandthatareincluded
31infederaladjustedgrossincomeunderSection86oftheInternalRevenueCodeof1986,as
32amended.ForalltaxableyearsbeginningonorafterJanuary1,2012,anytaxpayershallbe
33allowedtosubtractfromthetaxpayer'sMissouriadjustedgrossincometodetermineMissouri
34taxableincomeamaximumofanamountequaltoonehundredpercentoftheamountofany
35benefitsreceivedbythetaxpayerandthatareincludedinfederaladjustedgrossincomeunder
36Section86oftheInternalRevenueCodeof1986,asamended.Foralltaxyearsendingon
37orbeforeDecember31,2023,ataxpayershallbeentitledtothemaximumexemption
38providedbythissubsection:
39 (1)Ifthetaxpayer'sfilingstatusismarriedfilingcombined,andtheircombined
40Missouriadjustedgrossincomeisequaltoorlessthanonehundredthousanddollars;or
41 (2)Ifthetaxpayer'sfilingstatusissingle,headofhousehold,qualifyingwidow(er),
42ormarriedfilingseparately,andthetaxpayer'sMissouriadjustedgrossincomeisequaltoor
43lessthaneighty-fivethousanddollars.
44
HCSSS#2SCSSB96	36 45ForalltaxyearsbeginningonorafterJanuary1,2024,ataxpayershallbeentitledto
46themaximumexemptionprovidedbythissubsectionregardlessofthetaxpayer'sfiling
47statusortheamountofthetaxpayer'sMissouriadjustedgrossincome.
48 3.ForalltaxyearsendingonorbeforeDecember31,2023,ifataxpayer's
49adjustedgrossincomeexceedstheadjustedgrossincomeceilingforsuchtaxpayer'sfiling
50status,asprovidedinsubdivisions(1)and(2)ofsubsection2ofthissection,suchtaxpayer
51shallbeentitledtoanexemptionequaltothegreaterofzeroorthemaximumexemption
52providedinsubsection2ofthissectionreducedbyonedollarforeverydollarsuchtaxpayer's
53incomeexceedstheceilingforhisorherfilingstatus.
54 4.Thedirectorofthedepartmentofrevenuemaypromulgaterulestoimplementthe
55provisionsofthissection.Anyruleorportionofarule,asthattermisdefinedinsection
56536.010,thatiscreatedundertheauthoritydelegatedinthissectionshallbecomeeffective
57onlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,
58section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers
59vestedwiththegeneralassemblypursuanttochapter536toreview,todelaytheeffective
60date,ortodisapproveandannularulearesubsequentlyheldunconstitutional,thenthegrant
61ofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2007,shallbe
62invalidandvoid.
238.225.1.Beforeconstructionorfundingofanyprojectthedistrictshallsubmitthe
2proposedprojecttothecommissionforitspriorapprovalwhichshallbebyatleastatwo-
3thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax.Ifthe
4commissionbyminutefindsthattheprojectwillimproveorisanecessaryordesirable
5extensionofthestatehighwaysandtransportationsystem,thecommissionmaypreliminarily
6approvetheprojectsubjecttothedistrictprovidingplansandspecificationsfortheproposed
7projectandmakinganyrevisionsintheplansandspecificationsrequiredbythecommission
8andthedistrictandcommissionenteringintoamutuallysatisfactoryagreementregarding
9developmentandfuturemaintenanceoftheproject.Aftersuchpreliminaryapproval,the
10districtmayimposeandcollectsuchtaxesandassessmentsasmaybeincludedinthe
11commission'spreliminaryapproval.Afterthecommissionapprovesthefinalconstruction
12plansandspecifications,thedistrictshallobtainpriorcommissionapprovalofany
13modificationofsuchplansorspecifications.
14 2.Iftheproposedprojectisnotintendedtobemergedintothestatehighwaysand
15transportationsystemunderthecommission'sjurisdiction,thedistrictshallalsosubmitthe
16proposedprojectandproposedplansandspecificationstothelocaltransportationauthority
17thatwillbecometheowneroftheprojectforitspriorapprovalwhichshallbebyatleasta
18two-thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax.
HCSSS#2SCSSB96	37 19 3.Inthoseinstanceswherealocaltransportationauthorityisrequiredtoapprovea
20projectandthecommissiondeterminesthatithasnodirectinterestinthatproject,the
21commissionmaydeclinetoconsidertheproject.Approvaloftheprojectshallthenvest
22exclusivelywiththelocaltransportationauthoritysubjecttothedistrictmakinganyrevisions
23intheplansandspecificationsrequiredbythelocaltransportationauthorityandthedistrict
24andthelocaltransportationauthorityenteringintoamutuallysatisfactoryagreement
25regardingdevelopmentandfuturemaintenanceoftheproject.Afterthelocaltransportation
26authorityapprovesthefinalconstructionplansandspecifications,thedistrictshallobtain
27priorapprovalofthelocaltransportationauthoritybeforemodifyingsuchplansor
28specifications.
29 4.Notwithstandinganyprovisionofthissectiontothecontrary,thissectionshallnot
30applytoanydistrictwhoseprojectisapublicmasstransportationsystem.
321.246.1.Thegoverningbodyofanyfireprotectiondistrictwhichoperateswithin
2bothacounty[ofthefirstclassification] withacharterformofgovernmentandwitha
3populationgreaterthansixhundredthousandbutlessthanninehundredthousandanda
4countyofthefourthclassificationwithapopulationgreaterthanthirtythousandbutlessthan
5thirty-fivethousandandthatadjoinsacounty[ofthefirstclassification] withacharterform
6ofgovernment,thegoverningbodyofanyfireprotectiondistrictwhichcontainsacityofthe
7fourthclassificationhavingapopulationgreaterthantwothousandfourhundredwhenthe
8cityislocatedinacounty[ofthefirstclassificationwithout] withacharterformof
9governmenthavingapopulationgreaterthanonehundredfiftythousandandthecounty
10containsaportionofacitywithapopulationgreaterthanthreehundredfiftythousand,orthe
11governingbodyofanyfireprotectiondistrictthatoperatesinacountyofthethird
12classificationwithapopulationgreaterthanfourteenthousandbutlessthanfifteenthousand
13mayimposeasalestaxinanamountofuptoone-halfofonepercentonallretailsalesmade
14insuchfireprotectiondistrictwhicharesubjecttotaxationpursuanttotheprovisionsof
15sections144.010to144.525.Thetaxauthorizedbythissectionshallbeinadditiontoany
16andallothersalestaxesallowedbylaw,exceptthatnosalestaximposedpursuanttothe
17provisionsofthissectionshallbeeffectiveunlessthegoverningbodyofthefireprotection
18districtsubmitstothevotersofthefireprotectiondistrict,atacountyorstategeneral,primary
19orspecialelection,aproposaltoauthorizethegoverningbodyofthefireprotectiondistrictto
20imposeatax.
21 2.Theballotofsubmissionshallcontain,butneednotbelimitedto,thefollowing
22language:
23 Shallthefireprotectiondistrictof______(district'sname)
24 imposeadistrict-widesalestaxof______forthepurposeof
HCSSS#2SCSSB96	38 25 providingrevenuesfortheoperationofthefireprotection
26 district?
27☐YES☐NO
28
29Ifamajorityofthevotescastontheproposalbythequalifiedvotersvotingthereonarein
30favoroftheproposal,thenthesalestaxauthorizedinthissectionshallbeineffect.Ifa
31majorityofthevotescastbythequalifiedvotersvotingareopposedtotheproposal,thenthe
32governingbodyofthefireprotectiondistrictshallnotimposethesalestaxauthorizedinthis
33sectionunlessanduntilthegoverningbodyofthefireprotectiondistrictresubmitsaproposal
34toauthorizethegoverningbodyofthefireprotectiondistricttoimposethesalestax
35authorizedbythissectionandsuchproposalisapprovedbyamajorityofthequalifiedvoters
36votingthereon.
37 3.Allrevenuereceivedbyafireprotectiondistrictfromthetaxauthorizedpursuant
38totheprovisionsofthissectionshallbedepositedinaspecialtrustfundandshallbeused
39solelyfortheoperationofthefireprotectiondistrict.
40 4.Allsalestaxescollectedbythedirectorofrevenuepursuanttothissectionon
41behalfofanyfireprotectiondistrict,lessonepercentforcostofcollectionwhichshallbe
42depositedinthestate'sgeneralrevenuefundafterpaymentofpremiumsforsuretybondsas
43providedinsection32.087,shallbedepositedinthefireprotection[district] salestaxtrust
44fundestablishedpursuanttosection321.242.Themoneysinthefireprotection[district]
45salestaxtrustfundshallnotbedeemedtobestatefundsandshallnotbecommingledwith
46anyfundsofthestate.Thedirectorofrevenueshallkeepaccuraterecordsoftheamountof
47moneyinthetrustandwhichwascollectedineachfireprotectiondistrictimposingasalestax
48pursuanttothissection,andtherecordsshallbeopentotheinspectionofofficersofthefire
49protectiondistrictandthepublic.Notlaterthanthetenthdayofeachmonth,thedirectorof
50revenueshalldistributeallmoneysdepositedinthetrustfundduringtheprecedingmonthto
51thefireprotectiondistrictwhichleviedthetax.Suchfundsshallbedepositedwiththe
52treasurerofeachsuchfireprotectiondistrict,andallexpendituresoffundsarisingfromthe
53fireprotection[district] salestaxtrustfundshallbefortheoperationofthefireprotection
54districtandfornootherpurpose.
55 5.Thedirectorofrevenuemaymakerefundsfromtheamountsinthetrustfundand
56creditedtoanyfireprotectiondistrictforerroneouspaymentsandoverpaymentsmadeand
57mayredeemdishonoredchecksanddraftsdepositedtothecreditofsuchfireprotection
58districts.Ifanyfireprotectiondistrictabolishesthetax,thefireprotectiondistrictshallnotify
59thedirectorofrevenueoftheactionatleastninetydayspriortotheeffectivedateofthe
60repealandthedirectorofrevenuemayorderretentioninthetrustfund,foraperiodofone
HCSSS#2SCSSB96	39 61year,oftwopercentoftheamountcollectedafterreceiptofsuchnoticetocoverpossible
62refundsoroverpaymentofthetaxandtoredeemdishonoredchecksanddraftsdepositedto
63thecreditofsuchaccounts.Afteroneyearhaselapsedaftertheeffectivedateofabolitionof
64thetaxinsuchfireprotectiondistrict,thedirectorofrevenueshallremitthebalanceinthe
65accounttothefireprotectiondistrictandclosetheaccountofthatfireprotectiondistrict.The
66directorofrevenueshallnotifyeachfireprotectiondistrictofeachinstanceofanyamount
67refundedoranycheckredeemedfromreceiptsduethefireprotectiondistrict.Intheeventa
68taxwithinafireprotectiondistrictisapprovedunderthissection,andsuchfireprotection
69districtisdissolved,thetaxshalllapseonthedatethatthefireprotectiondistrictisdissolved
70andtheproceedsfromthelastcollectionofsuchtaxshallbedistributedtothegoverning
71bodiesofthecountiesformerlycontainingthefireprotectiondistrictandtheproceedsofthe
72taxshallbeusedforfireprotectionserviceswithinsuchcounties.
73 6.Exceptasmodifiedinthissection,allprovisionsofsections32.085and32.087
74shallapplytothetaximposedpursuanttothissection.
408.900.1.Forpurposesofthissection,thefollowingtermsshallmean:
2 (1)"Blockchainnetwork",agroupofcomputersworkingtogethertoruna
3consensusmechanismtoagreeuponandverifydatainadigitalrecord;
4 (2)"Digitalasset",anycryptocurrencies,nativelyelectronicassets,including
5stablecoins,non-fungibletokens,andotherdigital-onlyassetsthatconfereconomic,
6proprietary,oraccessrightsorpowers;
7 (3)"Digitalassetmining",usingelectricitytopoweracomputerforthepurpose
8ofsecuringablockchainnetwork;
9 (4)"Digitalassetminingbusiness",agroupofcomputersworkingatasinglesite
10thatconsumemorethanonemegawattofenergyforthepurposeofgeneratingdigital
11assetsbysecuringablockchainnetwork;
12 (5)"Discriminatoryrates",electricityratessubstantiallydifferentfromother
13industrialusesofelectricityinsimilargeographicareas;
14 (6)"Homedigitalassetmining",miningdigitalassetsinareaszonedfor
15residentialuse;
16 (7)"Moneytransmitter",anyperson,asthattermisdefinedinsection361.700,
17thatissubjecttosections361.700to361.727;
18 (8)"Node",acomputationaldevicethatcontainsacopyofablockchainledger.
19 2.(1)AnypersonmayrunanodeoraseriesofnodesinMissouriforthe
20purposeofhomedigitalassetminingattheperson'sprivateresidence.
21 (2)Apersonorentitymayhaveadigitalassetminingbusinessinanyareainthis
22statethatiszonedforindustrialuse.
HCSSS#2SCSSB96	40 23 (3)Anypersonengagedinhomedigitalassetminingordigitalassetmining
24businessshallnotbeconsideredamoneytransmitter.
25 3.Apoliticalsubdivisionshallnot:
26 (1)Limitthesounddecibelsgeneratedfromhomedigitalassetminingother
27thanlimitssetforsoundpollutiongenerally.
28 (2)Imposeanyrequirementsonadigitalassetminingbusinessthatisnotalsoa
29requirementfordatacentersinsuchpoliticalsubdivision.
30 (3)Rezonetheareainwhichadigitalassetminingbusinessislocatedwithout
31complyingwithapplicablestateandlocalzoninglawsorrezoneanyareawiththeintent
32oreffectofdiscriminatingagainstadigitalassetminingbusiness.
33 4.Adigitalassetminingbusinessmayappealachangeinzoningpursuanttoany
34applicablestateorlocalzoninglaws.
35 5.Thepublicservicecommissioncansetratesreflectiveofcosttoserve,butshall
36notestablisharateschedulefordigitalassetminingthatcreatesdiscriminatoryrates
37fordigitalassetminingbusinesses.
SectionB.Becauseimmediateactionisnecessarytoprotecttaxpayersfrominflated
2valuesandrapidlyincreasingprices,therepealandreenactmentofsections137.073,137.115,
3and138.060ofsectionAofthisactisdeemednecessaryfortheimmediatepreservationof
4thepublichealth,welfare,peace,andsafety,andisherebydeclaredtobeanemergencyact
5withinthemeaningoftheconstitution,andtherepealandreenactmentofsections137.073,
6137.115,and138.060ofsectionAofthisactshallbeinfullforceandeffectuponitspassage
7andapproval.
✔
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