SECONDREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.2445
102NDGENERALASSEMBLY
5211H.02C DANARADEMANMILLER,ChiefClerk
ANACT
Torepealsections138.060,138.434,and139.031,RSMo,andtoenactinlieuthereoffour
newsectionsrelatingtopropertytaxes.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections138.060,138.434,and139.031,RSMo,arerepealedandfour
2newsectionsenactedinlieuthereof,tobeknownassections137.132,138.060,138.434,and
3139.031,toreadasfollows:
137.132.1.Forthepurposesofthissection,andinanyappealalleginga
2violationthereof,thefollowingtermsshallmean:
3 (1)"Commonlevelofassessment",theratioofthetotaloftheassessor'sassessed
4valuesforallrealpropertyinasubclass,asverifiedpursuanttosection137.245,tothe
5totalofactualtruevaluesinmoneyofthesamerealproperty,expressedasapercentage,
6andmeasuredbyanassessmentratiostudy;
7 (2)"Individuallevelofassessment",theratioofanassessor'sassessedvaluefor
8anindividualparcelofrealproperty,asverifiedpursuanttosection137.245,tothe
9actualtruevalueinmoneyofsuchrealproperty,expressedasapercentage.
10 2.Thelevelofassessmentofallrealpropertyinsubclass(1)orsubclass(3),as
11providedinsection137.115,shallbeuniformandequalthroughouteachsubclass.Ifthe
12commonlevelofassessmentineithersubclassislowerthantheindividuallevelof
13assessmentofanyparcelinthesamesubclass,theindividuallevelofassessmentofsuch
14parcelshallbeloweredtothecommonlevelofassessmentforthesubclassuponappeal
15bythepropertyownertothelocalboardofequalization,statetaxcommission,orcircuit
16court.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 3.Whendeterminingtheindividuallevelofassessmentofaparcelofreal
18property,thelesseroftheassessor'sappraisedvalue,asverifiedpursuanttosection
19137.245,ortheappraisedvaluesetbythelocalboardofequalizationshallbepresumed
20tobetheactualtruevalueinmoneyforsuchrealproperty,absentsubstantialand
21persuasiveevidenceestablishingalowertruevalueinmoney.
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
12requiredbysubsection10ofsection137.115,theassessorshallhavetheburdentoestablish
13themannerinwhichthephysicalinspectionwasperformedandshallhavetheburdento
14provethatthephysicalinspectionwasperformedinaccordancewithsection137.115.Insuch
15countyorcity,intheeventtheassessorfailstoprovidesufficientevidencetoestablishthat
16thephysicalinspectionwasperformedinaccordancewithsection137.115,theproperty
17ownershallprevailontheappealasamatteroflaw,andtheassessor'sincreasedassessed
18valuationshallbevoidinitsentirety,andthepreviousassessedvaluationshallbe
19appliedtothepropertyinplaceoftheincreasedassessedvaluation. Atanyhearing
20beforethestatetaxcommissionoracourtofcompetentjurisdictionofanappealof
21assessmentfromafirstclasschartercountyoracitynotwithinacounty,theassessorshallnot
22advocatenorpresentevidenceadvocatingavaluationhigherthanthatvaluefinally
23determinedbytheassessororthevaluedeterminedbytheboardofequalization,whicheveris
24higher,forthatassessmentperiod.
25 2.Thecountyclerkshallkeepanaccuraterecordoftheproceedingsandordersofthe
26board,andtheassessorshallcorrectallerroneousassessments,andtheclerkshalladjustthe
27taxbookaccordingtotheordersofsuchboardandtheordersofthestatetaxcommission,
28exceptthatinaddingordeductingsuchpercenttoeachtractorparcelofrealestateas
29requiredbysuchboardorstatetaxcommission,heshalladdordeductineachcaseany
30fractionalsumoflessthanfiftycents,sothatthevalueofanyseparatetractshallcontainno
31fractionsofadollar.
HCSHB2445 2 138.434.Inanyfirstclasschartercountyoracitynotwithinacounty[mayrequire
2byordinanceorcharterthereimbursementto],ataxpayer[fortheamountofjustand
3reasonableappraisalcosts,attorneyfeesandcourtcosts] shallbeentitledtoanawardofall
4attorney'sfeesandcostsoflitigationresultingfromanevidentiaryhearingbeforethestate
5taxcommissionoracourtofcompetentjurisdiction, includingbutnotlimitedtoattorney's
6fees,appraisalcosts,witnessfees,andcourtcosts,whetherpaiddirectlybythetaxpayer
7orpaidbyanattorney,taxagent,orotherthirdparty,ifsuchappealresultsinafinal
8decisionreducingtheappraisedvalueofresidentialpropertybyatleastfifteenpercentorthe
9appraisedvalueofutility,industrialrailroadandothersubclassthreepropertybyatleast
10twenty-fivepercentfromtheappraisedvaluedeterminedbytheboardofequalizationforthat
11taxyear.Thecommissionorcourtawardingsuchfeesandcostsshallconsiderthe
12reasonablenessofthefeesandcostswithinthecontextoftheparticularcase.Suchfeesand
13costsshallnotexceed[one]twothousanddollarsforaresidentialpropertyappeal.Suchfees
14andcostsforutility,industrialrailroadorothersubclassthreepropertyappealsshallnot
15exceedthelesserof[four] fivethousanddollarsortwenty-fivepercentofthetaxsavings
16resultingfromtheappeal.Theprovisionsofthissectionshallonlyapplytothefirstcontested
17yearwhencasesaretriedonaconsolidatedbasis.
139.031.1.Anytaxpayermayprotestalloranypartofanycurrenttaxesassessed
2againstthetaxpayer,excepttaxescollectedbythedirectorofrevenueofMissouri.Anysuch
3taxpayerdesiringtopayanycurrenttaxesunderprotestorwhilepayingtaxesbasedupona
4disputedassessmentshall[, atthetimeofpayingsuchtaxes,] makefullpaymentofthecurrent
5taxbillbeforethedelinquencydateandfilewiththecollectorbeforethedelinquencydatea
6writtenstatementsettingforththegroundsonwhichtheprotestisbased.Thestatementshall
7includethetruevalueinmoneyclaimedbythetaxpayerifdisputed.Anappealbeforethe
8statetaxcommissionshallnotbedismissedonthegroundsthatataxpayerfailedtofilea
9writtenstatementwhenpayingtaxesbaseduponadisputedassessment.
10 2.Uponreceiving[paymentofcurrenttaxesunder] writtennoticeofprotestunder
11subsection1ofthissectionoruponreceivingfromthestatetaxcommissionorthecircuit
12courtnoticeofanappealfromthestatetaxcommissionorthecircuitcourtundersection
13138.430,[alongwith]andfullpaymentofthecurrenttaxbillbeforethedelinquencydate,the
14collectorshalldisbursetotheproperofficialallportionsoftaxesnotprotestedornotdisputed
15bythetaxpayerandshallimpoundinaseparatefundallportionsofsuchtaxeswhichare
16protestedorindispute.Everytaxpayerprotestingthepaymentofcurrenttaxesunder
17subsection1ofthissectionshall,withinninetydaysafterfilinghisprotest,commencean
18actionagainstthecollectorbyfilingapetitionfortherecoveryoftheamountprotestedinthe
19circuitcourtofthecountyinwhichthecollectormaintainshisoffice.Ifanytaxpayerso
20protestinghistaxesundersubsection1ofthissectionshallfailtocommenceanactioninthe
HCSHB2445 3 21circuitcourtfortherecoveryofthetaxesprotestedwithinthetimeprescribedinthis
22subsection,suchprotestshallbecomenullandvoidandofnoeffect,andthecollectorshall
23thendisbursetotheproperofficialthetaxesimpounded,andanyinterestearnedthereon,as
24providedaboveinthissubsection.
25 3.Noactionagainstthecollectorshallbecommencedbyanytaxpayerwhohas,
26effectiveforthecurrenttaxyear,filedwiththestatetaxcommissionorthecircuitcourta
27timelyandproperappealoftheassessmentofthetaxpayer'sproperty.Theportionoftaxesin
28disputefromanappealofanassessmentshallbeimpoundedinaseparatefundandthe
29commissioninitsdecisionandorderissuedunderchapter138orthecircuitcourtinits
30judgmentmayorderalloranypartofsuchtaxesrefundedtothetaxpayer,ormayauthorize
31thecollectortoreleaseanddisbursealloranypartofsuchtaxes.
32 4.Trialoftheactionforrecoveryoftaxesprotestedundersubsection1ofthissection
33inthecircuitcourtshallbeinthemannerprescribedfornonjurycivilproceedings,and,after
34determinationoftheissues,thecourtshallmakesuchordersasmaybejustandequitableto
35refundtothetaxpayeralloranypartofthecurrenttaxespaidunderprotest,togetherwithany
36interestearnedthereon,ortoauthorizethecollectortoreleaseanddisbursealloranypartof
37theimpoundedtaxes,andanyinterestearnedthereon,totheappropriateofficialsofthetaxing
38authorities.Eitherpartytotheproceedingsmayappealthedeterminationofthecircuitcourt.
39 5.Allthecountycollectorsoftaxes,andthecollectoroftaxesinanycitynotwithina
40county,shall,uponwrittenapplicationofataxpayer,refundorcreditagainstthetaxpayer's
41taxliabilityinthefollowingtaxableyearandsubsequentconsecutivetaxableyearsuntilthe
42taxpayerhasreceivedcreditinfullforanyrealorpersonalpropertytaxmistakenlyor
43erroneouslyleviedagainstthetaxpayerandcollectedinwholeorinpartbythecollector.
44Suchapplicationshallbefiledwithinthreeyearsafterthetaxismistakenlyorerroneously
45paid.Thegoverningbody,orotherappropriatebodyorofficialofthecountyorcitynot
46withinacounty,shallmakeavailabletothecollectorfundsnecessarytomakerefundsunder
47thissubsectionbyissuingwarrantsuponthefundtowhichthemistakenorerroneous
48paymenthasbeencredited,orotherwise.
49 6.Notaxpayershallreceiveanyinterestonanymoneypaidinbythetaxpayer
50erroneously.
51 7.Allprotestedtaxesimpoundedunderprotestundersubsection1ofthissectionand
52alldisputedtaxesimpoundedundernoticeasrequiredbysection138.430shallbeinvestedby
53thecollectorinthesamemannerasassetsspecifiedinsection30.260forinvestmentofstate
54moneys.Ataxpayerwhoisentitledtoarefundofprotestedordisputedtaxesshallalso
55receivetheinterestearnedontheinvestmentthereof.Ifthecollectorisorderedtoreleaseand
56disburseallorpartofthetaxespaidunderprotestordisputetotheproperofficial,suchtaxes
HCSHB2445 4 57shallbedisbursedalongwiththeproportionalamountofinterestearnedontheinvestmentof
58thetaxesduetheparticulartaxingauthority.
59 8.Anytaxingauthoritymayrequesttobenotifiedbythecountycollectorofcurrent
60taxespaidunderprotest.Suchrequestshallbeinwritingandsubmittedonorbefore
61Februaryfirstnextfollowingthedelinquentdateofcurrenttaxespaidunderprotestor
62disputed,andthecountycollectorshallprovidesuchinformationonorbeforeMarchfirstof
63thesameyeartotherequestingtaxingauthorityofthetaxespaidunderprotestanddisputed
64taxeswhichwouldbereceivedbysuchtaxingauthorityifthefundswerenotthesubjectofa
65protestordispute.Anytaxingauthoritymayapplytothecircuitcourtofthecountyorcity
66notwithinacountyinwhichacollectorhasimpoundedprotestedordisputedtaxesunderthis
67sectionand,uponasatisfactoryshowingthatsuchtaxingauthoritywouldreceivesuch
68impoundedtaxfundsiftheywerenotthesubjectofaprotestordisputeandthatsuchtaxing
69authorityhasthefinancialabilityandlegalcapacitytorepaysuchimpoundedtaxfundsinthe
70eventadecisionorderingarefundtothetaxpayerissubsequentlymade,thecircuitcourtshall
71order,pendentelite,thedisbursalofalloranypartofsuchimpoundedtaxfundstosuch
72taxingauthority.Thecircuitcourtissuinganorderunderthissubsectionshallretain
73jurisdictionofsuchmatterforfurtherproceedings,ifany,tocompelrestitutionofsuchtax
74fundstothetaxpayer.Intheeventthatanyprotestedordisputedtaxfundsrefundedtoa
75taxpayerweredisbursedtoataxingauthorityunderthissubsectioninsteadofbeingheldand
76investedbythecollectorundersubsection7ofthissection,thetaxpayershallbeentitledto
77interestonallrefundedtaxfunds, fromthedatethatthedisputedtaxesweredistributedto
78ataxingauthoritythroughthedateoftherefund,atthe[annualrate]ratescalculatedby
79thestatetreasurerandappliedbythedirectorofrevenueundersection32.068.Thismeasure
80ofinterestshallonlyapplytoprotestedordisputedtaxfundsactuallydistributedtoataxing
81authoritypursuanttothissubsection.Intheeventofarefundofprotestedordisputedtax
82fundswhichremainimpoundedbythecollector,thetaxpayershallinsteadbeentitledtothe
83interestactuallyearnedonthoserefundedimpoundedtaxfundsundersubsection7ofthis
84section.Anysovereignorofficialimmunityotherwiseapplicabletothetaxingauthoritiesis
85herebywaivedforallpurposesrelatedtothissubsection,andthetaxpayerisexpressly
86authorizedtoseekanorderenforcingthisprovisionfromthecircuitcourtthatoriginally
87orderedthedistributionoftheprotestedordisputedfunds,ordirectlyfromthestatetax
88commission,ifthetaxappealthatresultedintherefundwasheardanddeterminedbythe
89statetaxcommission.
90 9.Noappealfiledfromthecircuitcourt'sorstatetaxcommission'sdetermination
91pertainingtotheamountofrefundshallstayanyorderofrefund,butthedecisionfiledbyany
92courtoflastreviewmodifyingthatdeterminationshallbebindingontheparties,andthe
93decisionrenderedshallbecompliedwithbythepartyaffectedbyanymodificationwithin
HCSHB2445 5 94ninetydaysofthedateofsuchdecision.Notaxpayershallreceiveanyinterestonany
95additionalawardofrefund,andthecollectorshallnotreceiveanyinterestonanyordered
96returnofrefundinwholeorinpart.Intheeventthatataxpayerisentitledtoarefund,the
97collectorshallissuetherefundtothetaxpayerwithinthirtydaysofthedatethatthe
98circuitcourt'sorstatetaxcommission'sdeterminationestablishingtheamountofthe
99refundbecomesfinal,andifthecollectordoesnotissuetherefundwithinthirtydays,
100thetaxpayershallbeentitledtointerestontherefundattherateestablishedbythe
101directorofrevenueundersection32.065fortheperiodoftimeaftertheexpirationofthe
102thirtydaysanduntiltherefundisissued,inadditiontoallotherinterestduetothe
103taxpayerunderthissection.
âś”
HCSHB2445 6