| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections138.060,138.434,and139.031,RSMo,andtoenactinlieuthereoffour |
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| 8 | 8 | | newsectionsrelatingtopropertytaxes. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections138.060,138.434,and139.031,RSMo,arerepealedandfour |
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| 11 | 11 | | 2newsectionsenactedinlieuthereof,tobeknownassections137.132,138.060,138.434,and |
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| 12 | 12 | | 3139.031,toreadasfollows: |
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| 13 | 13 | | 137.132.1.Forthepurposesofthissection,andinanyappealalleginga |
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| 14 | 14 | | 2violationthereof,thefollowingtermsshallmean: |
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| 15 | 15 | | 3 (1)"Commonlevelofassessment",theratioofthetotaloftheassessor'sassessed |
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| 16 | 16 | | 4valuesforallrealpropertyinasubclass,asverifiedpursuanttosection137.245,tothe |
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| 17 | 17 | | 5totalofactualtruevaluesinmoneyofthesamerealproperty,expressedasapercentage, |
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| 18 | 18 | | 6andmeasuredbyanassessmentratiostudy; |
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| 19 | 19 | | 7 (2)"Individuallevelofassessment",theratioofanassessor'sassessedvaluefor |
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| 20 | 20 | | 8anindividualparcelofrealproperty,asverifiedpursuanttosection137.245,tothe |
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| 21 | 21 | | 9actualtruevalueinmoneyofsuchrealproperty,expressedasapercentage. |
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| 22 | 22 | | 10 2.Thelevelofassessmentofallrealpropertyinsubclass(1)orsubclass(3),as |
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| 23 | 23 | | 11providedinsection137.115,shallbeuniformandequalthroughouteachsubclass.Ifthe |
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| 24 | 24 | | 12commonlevelofassessmentineithersubclassislowerthantheindividuallevelof |
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| 25 | 25 | | 13assessmentofanyparcelinthesamesubclass,theindividuallevelofassessmentofsuch |
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| 26 | 26 | | 14parcelshallbeloweredtothecommonlevelofassessmentforthesubclassuponappeal |
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| 27 | 27 | | 15bythepropertyownertothelocalboardofequalization,statetaxcommission,orcircuit |
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| 28 | 28 | | 16court. |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 3.Whendeterminingtheindividuallevelofassessmentofaparcelofreal |
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| 31 | 31 | | 18property,thelesseroftheassessor'sappraisedvalue,asverifiedpursuanttosection |
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| 32 | 32 | | 19137.245,ortheappraisedvaluesetbythelocalboardofequalizationshallbepresumed |
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| 33 | 33 | | 20tobetheactualtruevalueinmoneyforsuchrealproperty,absentsubstantialand |
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| 34 | 34 | | 21persuasiveevidenceestablishingalowertruevalueinmoney. |
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| 35 | 35 | | 138.060.1.Thecountyboardofequalizationshall,inasummaryway,determineall |
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| 36 | 36 | | 2appealsfromthevaluationofpropertymadebytheassessor,andshallcorrectandadjustthe |
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| 37 | 37 | | 3assessmentaccordingly.Thereshallbenopresumptionthattheassessor'svaluationis |
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| 38 | 38 | | 4correct.Inanycountywithacharterformofgovernmentwithapopulationgreaterthantwo |
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| 39 | 39 | | 5hundredeightythousandinhabitantsbutlessthantwohundredeighty-fivethousand |
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| 40 | 40 | | 6inhabitants,inanycountywithacharterformofgovernmentwithgreaterthanonemillion |
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| 41 | 41 | | 7inhabitants,inanycitynotwithinacounty,andinanyothercountyforanypropertywhose |
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| 42 | 42 | | 8assessedvaluationincreasedatleastfifteenpercentfromthepreviousassessmentunlessthe |
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| 43 | 43 | | 9increaseisduetonewconstructionorimprovement,theassessorshallhavetheburdento |
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| 44 | 44 | | 10provethattheassessor'svaluationdoesnotexceedthetruemarketvalueofthesubject |
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| 45 | 45 | | 11property.Insuchcountyorcity,intheeventaphysicalinspectionofthesubjectpropertyis |
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| 46 | 46 | | 12requiredbysubsection10ofsection137.115,theassessorshallhavetheburdentoestablish |
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| 47 | 47 | | 13themannerinwhichthephysicalinspectionwasperformedandshallhavetheburdento |
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| 48 | 48 | | 14provethatthephysicalinspectionwasperformedinaccordancewithsection137.115.Insuch |
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| 49 | 49 | | 15countyorcity,intheeventtheassessorfailstoprovidesufficientevidencetoestablishthat |
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| 50 | 50 | | 16thephysicalinspectionwasperformedinaccordancewithsection137.115,theproperty |
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| 51 | 51 | | 17ownershallprevailontheappealasamatteroflaw,andtheassessor'sincreasedassessed |
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| 52 | 52 | | 18valuationshallbevoidinitsentirety,andthepreviousassessedvaluationshallbe |
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| 53 | 53 | | 19appliedtothepropertyinplaceoftheincreasedassessedvaluation. Atanyhearing |
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| 54 | 54 | | 20beforethestatetaxcommissionoracourtofcompetentjurisdictionofanappealof |
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| 55 | 55 | | 21assessmentfromafirstclasschartercountyoracitynotwithinacounty,theassessorshallnot |
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| 56 | 56 | | 22advocatenorpresentevidenceadvocatingavaluationhigherthanthatvaluefinally |
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| 57 | 57 | | 23determinedbytheassessororthevaluedeterminedbytheboardofequalization,whicheveris |
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| 58 | 58 | | 24higher,forthatassessmentperiod. |
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| 59 | 59 | | 25 2.Thecountyclerkshallkeepanaccuraterecordoftheproceedingsandordersofthe |
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| 60 | 60 | | 26board,andtheassessorshallcorrectallerroneousassessments,andtheclerkshalladjustthe |
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| 61 | 61 | | 27taxbookaccordingtotheordersofsuchboardandtheordersofthestatetaxcommission, |
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| 62 | 62 | | 28exceptthatinaddingordeductingsuchpercenttoeachtractorparcelofrealestateas |
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| 63 | 63 | | 29requiredbysuchboardorstatetaxcommission,heshalladdordeductineachcaseany |
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| 64 | 64 | | 30fractionalsumoflessthanfiftycents,sothatthevalueofanyseparatetractshallcontainno |
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| 65 | 65 | | 31fractionsofadollar. |
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| 79 | 79 | | 14andcostsforutility,industrialrailroadorothersubclassthreepropertyappealsshallnot |
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| 80 | 80 | | 15exceedthelesserof[four] fivethousanddollarsortwenty-fivepercentofthetaxsavings |
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| 81 | 81 | | 16resultingfromtheappeal.Theprovisionsofthissectionshallonlyapplytothefirstcontested |
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| 82 | 82 | | 17yearwhencasesaretriedonaconsolidatedbasis. |
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| 83 | 83 | | 139.031.1.Anytaxpayermayprotestalloranypartofanycurrenttaxesassessed |
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| 84 | 84 | | 2againstthetaxpayer,excepttaxescollectedbythedirectorofrevenueofMissouri.Anysuch |
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| 85 | 85 | | 3taxpayerdesiringtopayanycurrenttaxesunderprotestorwhilepayingtaxesbasedupona |
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| 86 | 86 | | 4disputedassessmentshall[, atthetimeofpayingsuchtaxes,] makefullpaymentofthecurrent |
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| 87 | 87 | | 5taxbillbeforethedelinquencydateandfilewiththecollectorbeforethedelinquencydatea |
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| 88 | 88 | | 6writtenstatementsettingforththegroundsonwhichtheprotestisbased.Thestatementshall |
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| 89 | 89 | | 7includethetruevalueinmoneyclaimedbythetaxpayerifdisputed.Anappealbeforethe |
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| 90 | 90 | | 8statetaxcommissionshallnotbedismissedonthegroundsthatataxpayerfailedtofilea |
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| 91 | 91 | | 9writtenstatementwhenpayingtaxesbaseduponadisputedassessment. |
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| 92 | 92 | | 10 2.Uponreceiving[paymentofcurrenttaxesunder] writtennoticeofprotestunder |
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| 93 | 93 | | 11subsection1ofthissectionoruponreceivingfromthestatetaxcommissionorthecircuit |
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| 94 | 94 | | 12courtnoticeofanappealfromthestatetaxcommissionorthecircuitcourtundersection |
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| 95 | 95 | | 13138.430,[alongwith]andfullpaymentofthecurrenttaxbillbeforethedelinquencydate,the |
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| 96 | 96 | | 14collectorshalldisbursetotheproperofficialallportionsoftaxesnotprotestedornotdisputed |
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| 97 | 97 | | 15bythetaxpayerandshallimpoundinaseparatefundallportionsofsuchtaxeswhichare |
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| 98 | 98 | | 16protestedorindispute.Everytaxpayerprotestingthepaymentofcurrenttaxesunder |
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| 99 | 99 | | 17subsection1ofthissectionshall,withinninetydaysafterfilinghisprotest,commencean |
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| 100 | 100 | | 18actionagainstthecollectorbyfilingapetitionfortherecoveryoftheamountprotestedinthe |
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| 101 | 101 | | 19circuitcourtofthecountyinwhichthecollectormaintainshisoffice.Ifanytaxpayerso |
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| 102 | 102 | | 20protestinghistaxesundersubsection1ofthissectionshallfailtocommenceanactioninthe |
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| 104 | 104 | | 22subsection,suchprotestshallbecomenullandvoidandofnoeffect,andthecollectorshall |
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| 105 | 105 | | 23thendisbursetotheproperofficialthetaxesimpounded,andanyinterestearnedthereon,as |
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| 106 | 106 | | 24providedaboveinthissubsection. |
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| 107 | 107 | | 25 3.Noactionagainstthecollectorshallbecommencedbyanytaxpayerwhohas, |
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| 108 | 108 | | 26effectiveforthecurrenttaxyear,filedwiththestatetaxcommissionorthecircuitcourta |
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| 109 | 109 | | 27timelyandproperappealoftheassessmentofthetaxpayer'sproperty.Theportionoftaxesin |
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| 110 | 110 | | 28disputefromanappealofanassessmentshallbeimpoundedinaseparatefundandthe |
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| 111 | 111 | | 29commissioninitsdecisionandorderissuedunderchapter138orthecircuitcourtinits |
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| 112 | 112 | | 30judgmentmayorderalloranypartofsuchtaxesrefundedtothetaxpayer,ormayauthorize |
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| 113 | 113 | | 31thecollectortoreleaseanddisbursealloranypartofsuchtaxes. |
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| 114 | 114 | | 32 4.Trialoftheactionforrecoveryoftaxesprotestedundersubsection1ofthissection |
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| 115 | 115 | | 33inthecircuitcourtshallbeinthemannerprescribedfornonjurycivilproceedings,and,after |
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| 116 | 116 | | 34determinationoftheissues,thecourtshallmakesuchordersasmaybejustandequitableto |
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| 117 | 117 | | 35refundtothetaxpayeralloranypartofthecurrenttaxespaidunderprotest,togetherwithany |
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| 118 | 118 | | 36interestearnedthereon,ortoauthorizethecollectortoreleaseanddisbursealloranypartof |
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| 119 | 119 | | 37theimpoundedtaxes,andanyinterestearnedthereon,totheappropriateofficialsofthetaxing |
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| 120 | 120 | | 38authorities.Eitherpartytotheproceedingsmayappealthedeterminationofthecircuitcourt. |
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| 121 | 121 | | 39 5.Allthecountycollectorsoftaxes,andthecollectoroftaxesinanycitynotwithina |
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| 122 | 122 | | 40county,shall,uponwrittenapplicationofataxpayer,refundorcreditagainstthetaxpayer's |
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| 123 | 123 | | 41taxliabilityinthefollowingtaxableyearandsubsequentconsecutivetaxableyearsuntilthe |
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| 124 | 124 | | 42taxpayerhasreceivedcreditinfullforanyrealorpersonalpropertytaxmistakenlyor |
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| 125 | 125 | | 43erroneouslyleviedagainstthetaxpayerandcollectedinwholeorinpartbythecollector. |
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| 126 | 126 | | 44Suchapplicationshallbefiledwithinthreeyearsafterthetaxismistakenlyorerroneously |
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| 127 | 127 | | 45paid.Thegoverningbody,orotherappropriatebodyorofficialofthecountyorcitynot |
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| 128 | 128 | | 46withinacounty,shallmakeavailabletothecollectorfundsnecessarytomakerefundsunder |
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| 129 | 129 | | 47thissubsectionbyissuingwarrantsuponthefundtowhichthemistakenorerroneous |
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| 130 | 130 | | 48paymenthasbeencredited,orotherwise. |
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| 131 | 131 | | 49 6.Notaxpayershallreceiveanyinterestonanymoneypaidinbythetaxpayer |
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| 132 | 132 | | 50erroneously. |
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| 133 | 133 | | 51 7.Allprotestedtaxesimpoundedunderprotestundersubsection1ofthissectionand |
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| 134 | 134 | | 52alldisputedtaxesimpoundedundernoticeasrequiredbysection138.430shallbeinvestedby |
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| 135 | 135 | | 53thecollectorinthesamemannerasassetsspecifiedinsection30.260forinvestmentofstate |
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| 136 | 136 | | 54moneys.Ataxpayerwhoisentitledtoarefundofprotestedordisputedtaxesshallalso |
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| 137 | 137 | | 55receivetheinterestearnedontheinvestmentthereof.Ifthecollectorisorderedtoreleaseand |
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| 138 | 138 | | 56disburseallorpartofthetaxespaidunderprotestordisputetotheproperofficial,suchtaxes |
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| 140 | 140 | | 58thetaxesduetheparticulartaxingauthority. |
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| 141 | 141 | | 59 8.Anytaxingauthoritymayrequesttobenotifiedbythecountycollectorofcurrent |
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| 142 | 142 | | 60taxespaidunderprotest.Suchrequestshallbeinwritingandsubmittedonorbefore |
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| 143 | 143 | | 61Februaryfirstnextfollowingthedelinquentdateofcurrenttaxespaidunderprotestor |
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| 144 | 144 | | 62disputed,andthecountycollectorshallprovidesuchinformationonorbeforeMarchfirstof |
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| 145 | 145 | | 63thesameyeartotherequestingtaxingauthorityofthetaxespaidunderprotestanddisputed |
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| 146 | 146 | | 64taxeswhichwouldbereceivedbysuchtaxingauthorityifthefundswerenotthesubjectofa |
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| 147 | 147 | | 65protestordispute.Anytaxingauthoritymayapplytothecircuitcourtofthecountyorcity |
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| 148 | 148 | | 66notwithinacountyinwhichacollectorhasimpoundedprotestedordisputedtaxesunderthis |
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| 149 | 149 | | 67sectionand,uponasatisfactoryshowingthatsuchtaxingauthoritywouldreceivesuch |
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| 150 | 150 | | 68impoundedtaxfundsiftheywerenotthesubjectofaprotestordisputeandthatsuchtaxing |
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| 151 | 151 | | 69authorityhasthefinancialabilityandlegalcapacitytorepaysuchimpoundedtaxfundsinthe |
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| 152 | 152 | | 70eventadecisionorderingarefundtothetaxpayerissubsequentlymade,thecircuitcourtshall |
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| 153 | 153 | | 71order,pendentelite,thedisbursalofalloranypartofsuchimpoundedtaxfundstosuch |
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| 154 | 154 | | 72taxingauthority.Thecircuitcourtissuinganorderunderthissubsectionshallretain |
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| 155 | 155 | | 73jurisdictionofsuchmatterforfurtherproceedings,ifany,tocompelrestitutionofsuchtax |
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| 156 | 156 | | 74fundstothetaxpayer.Intheeventthatanyprotestedordisputedtaxfundsrefundedtoa |
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| 157 | 157 | | 75taxpayerweredisbursedtoataxingauthorityunderthissubsectioninsteadofbeingheldand |
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| 158 | 158 | | 76investedbythecollectorundersubsection7ofthissection,thetaxpayershallbeentitledto |
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| 159 | 159 | | 77interestonallrefundedtaxfunds, fromthedatethatthedisputedtaxesweredistributedto |
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| 160 | 160 | | 78ataxingauthoritythroughthedateoftherefund,atthe[annualrate]ratescalculatedby |
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| 161 | 161 | | 79thestatetreasurerandappliedbythedirectorofrevenueundersection32.068.Thismeasure |
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| 162 | 162 | | 80ofinterestshallonlyapplytoprotestedordisputedtaxfundsactuallydistributedtoataxing |
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| 163 | 163 | | 81authoritypursuanttothissubsection.Intheeventofarefundofprotestedordisputedtax |
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| 164 | 164 | | 82fundswhichremainimpoundedbythecollector,thetaxpayershallinsteadbeentitledtothe |
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| 165 | 165 | | 83interestactuallyearnedonthoserefundedimpoundedtaxfundsundersubsection7ofthis |
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| 166 | 166 | | 84section.Anysovereignorofficialimmunityotherwiseapplicabletothetaxingauthoritiesis |
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| 167 | 167 | | 85herebywaivedforallpurposesrelatedtothissubsection,andthetaxpayerisexpressly |
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| 168 | 168 | | 86authorizedtoseekanorderenforcingthisprovisionfromthecircuitcourtthatoriginally |
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| 169 | 169 | | 87orderedthedistributionoftheprotestedordisputedfunds,ordirectlyfromthestatetax |
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| 170 | 170 | | 88commission,ifthetaxappealthatresultedintherefundwasheardanddeterminedbythe |
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| 171 | 171 | | 89statetaxcommission. |
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| 172 | 172 | | 90 9.Noappealfiledfromthecircuitcourt'sorstatetaxcommission'sdetermination |
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| 173 | 173 | | 91pertainingtotheamountofrefundshallstayanyorderofrefund,butthedecisionfiledbyany |
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| 174 | 174 | | 92courtoflastreviewmodifyingthatdeterminationshallbebindingontheparties,andthe |
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| 175 | 175 | | 93decisionrenderedshallbecompliedwithbythepartyaffectedbyanymodificationwithin |
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