FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.119
103RDGENERALASSEMBLY
0998H.02C JOSEPHENGLER,ChiefClerk
ANACT
Torepealsection137.073,RSMo,andtoenactinlieuthereofthreenewsectionsrelatingto
taxleviesbypoliticalsubdivisions.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Section137.073,RSMo,isrepealedandthreenewsectionsenactedinlieu
2thereof,tobeknownassections115.240,137.067,and137.073,toreadasfollows:
115.240.Theelectionauthorityforanypoliticalsubdivisionorspecialdistrict
2shalllabelballotmeasuresrelatingtotaxationthataresubmittedbysuchpolitical
3subdivisionorspecialdistricttoavoteofthepeoplenumericallyoralphabeticallyinthe
4orderinwhichtheyaresubmitted.Nosuchballotmeasureshallbelabeledina
5descriptivemannerasidefromitsnumericaloralphabeticaldesignation.Election
6authoritiesmaycoordinatewitheachother,orwiththesecretaryofstate,tomaintaina
7databaseorotherrecordandtoensurethatthesamemeasuresharedontheballotof
8multipleelectionauthoritiesatthesameelectionwillhavethesamenumericalor
9alphabeticalassignment.
137.067.Notwithstandinganyotherprovisionoflawtothecontrary,anyballot
2measureseekingapprovaltoadd,change,ormodifyataxonrealpropertyshallexpress
3theeffectoftheproposedchangewithintheballotlanguageintermsofthechangein
4realdollarsowedperonehundredthousanddollarsofaproperty'smarketvaluation.
137.073.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Generalreassessment",changesinvalue,enteredintheassessor'sbooks,ofa
3substantialportionoftheparcelsofrealpropertywithinacountyresultingwhollyorpartly
4fromreappraisalofvalueorotheractionsoftheassessororcountyequalizationbodyor
5orderedbythestatetaxcommissionoranycourt;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 6 (2)"Taxrate","rate",or"rateoflevy",singularorplural,includesthetaxratefor
7eachpurposeoftaxationofpropertyataxingauthorityisauthorizedtolevywithoutavote
8andanytaxrateauthorizedbyelection,includingbondinterestandsinkingfund;
9 (3)"Taxrateceiling",ataxrateasrevisedbythetaxingauthoritytocomplywiththe
10provisionsofthissectionorwhenacourthasdeterminedthetaxrate;exceptthat,other
11provisionsoflawtothecontrarynotwithstanding,aschooldistrictmaylevytheoperating
12levyforschoolpurposesrequiredforthecurrentyearpursuanttosubsection2ofsection
13163.021,lessalladjustmentsrequiredpursuanttoArticleX,Section22oftheMissouri
14Constitution,ifsuchtaxratedoesnotexceedthehighesttaxrateineffectsubsequenttothe
151980taxyear.Thisisthemaximumtaxratethatmaybelevied,unlessahighertaxrate
16ceilingisapprovedbyvotersofthepoliticalsubdivisionasprovidedinthissection;
17 (4)"Taxrevenue",whenreferringtothepreviousyear,meanstheactualreceiptsfrom
18advaloremleviesonallclassesofproperty,includingstate-assessedproperty,inthe
19immediatelyprecedingfiscalyearofthepoliticalsubdivision,plusanallowancefortaxes
20billedbutnotcollectedinthefiscalyearandplusanadditionalallowancefortherevenue
21whichwouldhavebeencollectedfrompropertywhichwasannexedbysuchpolitical
22subdivisionbutwhichwasnotpreviouslyusedindeterminingtaxrevenuepursuanttothis
23section.Theterm"taxrevenue"shallnotincludeanyreceiptsfromadvaloremleviesonany
24propertyofarailroadcorporationorapublicutility,asthesetermsaredefinedinsection
25386.020,whichwereassessedbytheassessorofacountyorcityinthepreviousyearbutare
26assessedbythestatetaxcommissioninthecurrentyear.Allschooldistrictsandthose
27countieslevyingsalestaxespursuanttochapter67shallincludeinthecalculationoftax
28revenueanamountequivalenttothatbywhichtheyreducedpropertytaxleviesasaresultof
29salestaxpursuanttosection67.505andsection164.013orasexcesshomedockcityor
30countyfeesasprovidedin[subsection4of]section313.820intheimmediatelypreceding
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
HCSHB119 2 43immediatelyrevisetheapplicableratesoflevyforeachpurposeforeachsubclassofreal
44property,individually,andpersonalproperty,intheaggregate,forwhichtaxesareleviedto
45theextentnecessarytoproducefromalltaxableproperty,exclusiveofnewconstructionand
46improvements,substantiallythesameamountoftaxrevenueaswasproducedintheprevious
47yearforeachsubclassofrealproperty,individually,andpersonalproperty,intheaggregate,
48exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-approvedrateorthe
49mostrecentvoter-approvedrateasadjustedundersubdivision(2)ofsubsection5ofthis
50section.Anypoliticalsubdivisionthathasreceivedapprovalfromvotersforataxincrease
51afterAugust27,2008,maylevyaratetocollectsubstantiallythesameamountoftaxrevenue
52astheamountofrevenuethatwouldhavebeenderivedbyapplyingthevoter-approved
53increasedtaxrateceilingtothetotalassessedvaluationofthepoliticalsubdivisionasmost
54recentlycertifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhich
55suchincreaseisapproved,increasedbythepercentageincreaseintheconsumerpriceindex,
56asprovidedbylaw,exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-
57approvedrateorthemostrecentvoter-approvedrateasadjustedundersubdivision(2)of
58subsection5ofthissection.Suchtaxrevenueshallnotincludeanyreceiptsfromadvalorem
59leviesonanyrealpropertywhichwasassessedbytheassessorofacountyorcityinsuch
60previousyearbutisassessedbytheassessorofacountyorcityinthecurrentyearina
61differentsubclassofrealproperty.Wherethetaxingauthorityisaschooldistrictforthe
62purposesofrevisingtheapplicableratesoflevyforeachsubclassofrealproperty,thetax
63revenuesfromstate-assessedrailroadandutilitypropertyshallbeapportionedandattributed
64toeachsubclassofrealpropertybasedonthepercentageofthetotalassessedvaluationofthe
65countythateachsubclassofrealpropertyrepresentsinthecurrenttaxableyear.Asprovided
66inSection22ofArticleXoftheconstitution,apoliticalsubdivisionmayalsoreviseeachlevy
67toallowforinflationaryassessmentgrowthoccurringwithinthepoliticalsubdivision.The
68inflationarygrowthfactorforanysuchsubclassofrealpropertyorpersonalpropertyshallbe
69limitedtotheactualassessmentgrowthinsuchsubclassorclass,exclusiveofnew
70constructionandimprovements,andexclusiveoftheassessedvalueonanyrealproperty
71whichwasassessedbytheassessorofacountyorcityinthecurrentyearinadifferent
72subclassofrealproperty,butnottoexceedtheconsumerpriceindexorfivepercent,
73whicheverislower.Shouldthetaxrevenueofapoliticalsubdivisionfromthevarioustax
74ratesdeterminedinthissubsectionbedifferentthanthetaxrevenuethatwouldhavebeen
75determinedfromasingletaxrateascalculatedpursuanttothemethodofcalculationinthis
76subsectionpriortoJanuary1,2003,thenthepoliticalsubdivisionshallrevisethetaxratesof
77thosesubclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,in
78whichthereisataxratereduction,pursuanttotheprovisionsofthissubsection.Such
79revisionshallyieldanamountequaltosuchdifferenceandshallbeapportionedamongsuch
HCSHB119 3 80subclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,basedon
81therelativeassessedvaluationoftheclassorsubclassesofpropertyexperiencingataxrate
82reduction.Suchrevisioninthetaxratesofeachclassorsubclassshallbemadebycomputing
83thepercentageofcurrentyearadjustedassessedvaluationofeachclassorsubclasswithatax
84ratereductiontothetotalcurrentyearadjustedassessedvaluationoftheclassorsubclasses
85withataxratereduction,multiplyingtheresultingpercentagesbytherevenuedifference
86betweenthesingleratecalculationandthecalculationspursuanttothissubsectionand
87dividingbytherespectiveadjustedcurrentyearassessedvaluationofeachclassorsubclassto
88determinetheadjustmenttotheratetobelevieduponeachclassorsubclassofproperty.The
89adjustmentcomputedhereinshallbemultipliedbyonehundred,roundedtofourdecimalsin
90themannerprovidedinthissubsection,andaddedtotheinitialratecomputedforeachclass
91orsubclassofproperty.Forschooldistrictsthatlevyseparatetaxratesoneachsubclassof
92realpropertyandpersonalpropertyintheaggregate,ifvotersapprovedaballotbefore
93January1,2011,thatpresentedseparatestatedtaxratestobeappliedtothedifferent
94subclassesofrealpropertyandpersonalpropertyintheaggregate,orincreasestheseparate
95ratesthatmaybeleviedonthedifferentsubclassesofrealpropertyandpersonalpropertyin
96theaggregatebydifferentamounts,thetaxratethatshallbeusedforthesingletaxrate
97calculationshallbeablendedrate,calculatedinthemannerprovidedundersubdivision(1)of
98subsection6ofthissection.Notwithstandinganyprovisionofthissubsectiontothecontrary,
99norevisiontotherateoflevyforpersonalpropertyshallcausesuchlevytoincreaseoverthe
100levyforpersonalpropertyfromtheprioryear.
101 3.(1)Wherethetaxingauthorityisaschooldistrict,itshallberequiredtorevisethe
102ratesoflevytotheextentnecessarytoproducefromalltaxableproperty,includingstate-
103assessedrailroadandutilityproperty,whichshallbeseparatelyestimatedinadditiontoother
104datarequiredincomplyingwithsection164.011,substantiallytheamountoftaxrevenue
105permittedinthissection.Intheyearfollowingtaxratereduction,thetaxrateceilingmaybe
106adjustedtooffsetsuchdistrict'sreductionintheapportionmentofstateschoolmoneysdueto
107itsreducedtaxrate.However,intheeventanyschooldistrict,incalculatingataxrateceiling
108pursuanttothissection,requiringtheestimatingofeffectsofstate-assessedrailroadand
109utilityvaluationorlossofstateaid,discoversthattheestimatesusedresultinreceiptof
110excessrevenues,whichwouldhaverequiredalowerrateiftheactualinformationhadbeen
111known,theschooldistrictshallreducethetaxrateceilinginthefollowingyeartocompensate
112fortheexcessreceipts,andtherecalculatedrateshallbecomethetaxrateceilingforpurposes
113ofthissection.
114 (2)Foranypoliticalsubdivisionwhichexperiencesareductionintheamountof
115assessedvaluationrelatingtoaprioryear,duetodecisionsofthestatetaxcommissionora
HCSHB119 4 116courtpursuanttosections138.430to138.433,orduetoclericalerrorsorcorrectionsinthe
117calculationorrecordationofanyassessedvaluation:
118 (a)Suchpoliticalsubdivisionmayrevisethetaxrateceilingforeachpurposeitlevies
119taxestocompensateforthereductioninassessedvalueoccurringafterthepolitical
120subdivisioncalculatedthetaxrateceilingfortheparticularsubclassofrealpropertyorfor
121personalproperty,intheaggregate,inaprioryear.Suchrevisionbythepoliticalsubdivision
122shallbemadeatthetimeofthenextcalculationofthetaxratefortheparticularsubclassof
123realpropertyorforpersonalproperty,intheaggregate,afterthereductioninassessed
124valuationhasbeendeterminedandshallbecalculatedinamannerthatresultsintherevised
125taxrateceilingbeingthesameasitwouldhavebeenhadthecorrectedorfinalizedassessment
126beenavailableatthetimeofthepriorcalculation;
127 (b)Inaddition,foruptothreeyearsfollowingthedeterminationofthereductionin
128assessedvaluationasaresultofcircumstancesdefinedinthissubdivision,suchpolitical
129subdivisionmaylevyataxrateforeachpurposeitleviestaxesabovetherevisedtaxrate
130ceilingprovidedinparagraph(a)ofthissubdivisiontorecoupanyrevenuesitwasentitledto
131receivehadthecorrectedorfinalizedassessmentbeenavailableatthetimeoftheprior
132calculation.
133 4.(1)InordertoimplementtheprovisionsofthissectionandSection22ofArticleX
134oftheConstitutionofMissouri,thetermimprovementsshallapplytobothrealandpersonal
135property.Inordertodeterminethevalueofnewconstructionandimprovements,eachcounty
136assessorshallmaintainarecordofrealpropertyvaluationsinsuchamannerastoidentify
137eachyeartheincreaseinvaluationforeachpoliticalsubdivisioninthecountyasaresultof
138newconstructionandimprovements.Thevalueofnewconstructionandimprovementsshall
139includetheadditionalassessedvalueofallimprovementsoradditionstorealpropertywhich
140werebegunafterandwerenotpartoftheprioryear'sassessment,exceptthattheadditional
141assessedvalueofallimprovementsoradditionstorealpropertywhichhadbeentotallyor
142partiallyexemptfromadvaloremtaxespursuanttosections99.800to99.865,sections
143135.200to135.255,andsection353.110shallbeincludedinthevalueofnewconstruction
144andimprovementswhenthepropertybecomestotallyorpartiallysubjecttoassessmentand
145paymentofalladvaloremtaxes.Theaggregateincreaseinvaluationofpersonalpropertyfor
146thecurrentyearoverthatofthepreviousyearistheequivalentofthenewconstructionand
147improvementsfactorforpersonalproperty.Notwithstandinganyopt-outimplemented
148pursuanttosubsection14ofsection137.115,theassessorshallcertifytheamountofnew
149constructionandimprovementsandtheamountofassessedvalueonanyrealpropertywhich
150wasassessedbytheassessorofacountyorcityinsuchpreviousyearbutisassessedbythe
151assessorofacountyorcityinthecurrentyearinadifferentsubclassofrealproperty
152separatelyforeachofthethreesubclassesofrealpropertyforeachpoliticalsubdivisiontothe
HCSHB119 5 153countyclerkinorderthatpoliticalsubdivisionsshallhavethisinformationforthepurposeof
154calculatingtaxratespursuanttothissectionandSection22,ArticleX,Constitutionof
155Missouri.Inaddition,thestatetaxcommissionshallcertifyeachyeartoeachcountyclerk
156theincreaseinthegeneralpricelevelasmeasuredbytheConsumerPriceIndexforAllUrban
157ConsumersfortheUnitedStates,oritssuccessorpublications,asdefinedandofficially
158reportedbytheUnitedStatesDepartmentofLabor,oritssuccessoragency.Thestatetax
159commissionshallcertifytheincreaseinsuchindexonthelatesttwelve-monthbasisavailable
160onFebruaryfirstofeachyearovertheimmediatelyprecedingpriortwelve-monthperiodin
161orderthatpoliticalsubdivisionsshallhavethisinformationavailableinsettingtheirtaxrates
162accordingtolawandSection22ofArticleXoftheConstitutionofMissouri.Forpurposesof
163implementingtheprovisionsofthissectionandSection22ofArticleXoftheMissouri
164Constitution,theterm"property"meansalltaxableproperty,includingstate-assessed
165property.
166 (2)Eachpoliticalsubdivisionrequiredtoreviseratesoflevypursuanttothissection
167orSection22ofArticleXoftheConstitutionofMissourishallcalculateeachtaxrateitis
168authorizedtolevyand,inestablishingeachtaxrate,shallconsidereachprovisionfortaxrate
169revisionprovidedinthissectionandSection22ofArticleXoftheConstitutionofMissouri,
170separatelyandwithoutregardtoannualtaxratereductionsprovidedinsection67.505and
171section164.013.Eachpoliticalsubdivisionshallseteachtaxrateitisauthorizedtolevy
172usingthecalculationthatproducesthelowesttaxrateceiling.Itisfurthertheintentofthe
173generalassembly,pursuanttotheauthorityofSection10(c)ofArticleXoftheConstitution
174ofMissouri,thattheprovisionsofsuchsectionbeapplicabletotaxraterevisionsmandated
175pursuanttoSection22ofArticleXoftheConstitutionofMissouriastoreestablishingtax
176ratesasrevisedinsubsequentyears,enforcementprovisions,andotherprovisionsnotin
177conflictwithSection22ofArticleXoftheConstitutionofMissouri.Annualtaxrate
178reductionsprovidedinsection67.505andsection164.013shallbeappliedtothetaxrateas
179establishedpursuanttothissectionandSection22ofArticleXoftheConstitutionof
180Missouri,unlessotherwiseprovidedbylaw.
181 5.(1)Inallpoliticalsubdivisions,thetaxrateceilingestablishedpursuanttothis
182sectionshallnotbeincreasedunlessapprovedbyavoteofthepeople.Approvalofthehigher
183taxrateshallbebyatleastamajorityofvotescast.Whenaproposedhighertaxraterequires
184approvalbymorethanasimplemajoritypursuanttoanyprovisionoflawortheconstitution,
185thetaxrateincreasemustreceiveapprovalbyatleastthemajorityrequired.
186 (2)Whenvotersapproveanincreaseinthetaxrate,theamountoftheincreaseshall
187beaddedtothetaxrateceilingascalculatedpursuanttothissectiontotheextentthetotalrate
188doesnotexceedanymaximumrateprescribedbylaw.Ifaballotquestionpresentsastated
189taxrateforapprovalratherthandescribingtheamountofincreaseinthequestion,thestated
HCSHB119 6 190taxrateapprovedshallbeadjustedasprovidedinthissectionand,soadjusted,shallbethe
191currenttaxrateceiling.Theincreasedtaxrateceilingasapprovedshallbeadjustedsuchthat
192whenappliedtothecurrenttotalassessedvaluationofthepoliticalsubdivision,excluding
193newconstructionandimprovementssincethedateoftheelectionapprovingsuchincrease,
194therevenuederivedfromtheadjustedtaxrateceilingisequaltothesumof:theamountof
195revenuewhichwouldhavebeenderivedbyapplyingthevoter-approvedincreasedtaxrate
196ceilingtototalassessedvaluationofthepoliticalsubdivision,asmostrecentlycertifiedbythe
197cityorcountyclerkonorbeforethedateoftheelectioninwhichsuchincreaseisapproved,
198increasedbythepercentageincreaseintheconsumerpriceindex,asprovidedbylaw.Such
199adjustedtaxrateceilingmaybeappliedtothetotalassessedvaluationofthepolitical
200subdivisionatthesettingofthenexttaxrate.Ifaballotquestionpresentsaphased-intaxrate
201increase,uponvoterapproval,eachtaxrateincreaseshallbeadjustedinthemanner
202prescribedinthissectiontoyieldthesumof:theamountofrevenuethatwouldbederivedby
203applyingsuchvoter-approvedincreasedratetothetotalassessedvaluation,asmostrecently
204certifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhichsuch
205increasewasapproved,increasedbythepercentageincreaseintheconsumerpriceindex,as
206providedbylaw,fromthedateoftheelectiontothetimeofsuchincreaseand,soadjusted,
207shallbethecurrenttaxrateceiling.
208 (3)Theprovisionsofsubdivision(2)ofthissubsectionnotwithstanding,ifprior
209totheexpirationofatemporarylevyincrease,votersapproveasubsequentlevy
210increase,thenewtaxrateceilingshallremainineffectonlyuntilsuchtimeasthe
211temporarylevyexpiresunderthetermsoriginallyapprovedbyavoteofthepeople,at
212whichtimethetaxrateceilingshallbedecreasedbytheamountofthetemporarylevy
213increase.If,priortotheexpirationofatemporarylevyincrease,votersofapolitical
214subdivisionareaskedtoapproveanadditional,permanentincreasetothepolitical
215subdivision'staxrateceiling,votersshallbesubmittedballotlanguagethatclearly
216indicatesthatifthepermanentlevyincreaseisapproved,thetemporarylevyshallbe
217madepermanent.
218 (4)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits
219taxrateceilingandmay,inanonreassessmentyear,increasethatloweredtaxratetoalevel
220notexceedingthetaxrateceilingwithoutvoterapprovalinthemannerprovidedunder
221subdivision[(4)](5)ofthissubsection.Nothinginthissectionshallbeconstruedas
222prohibitingapoliticalsubdivisionfromvoluntarilylevyingataxratelowerthanthatwhichis
223requiredundertheprovisionsofthissectionorfromseekingvoterapprovalofareductionto
224suchpoliticalsubdivision'staxrateceiling.
225 [(4)](5)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislower
226thanitstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4of
HCSHB119 7 227thissectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneral
228reassessment,ifsuchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshall
229conductapublichearing,andinapublicmeetingitshalladoptanordinance,resolution,or
230policystatementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisions
231ofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelower
232thanitstaxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestax
233collections.Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivision
234whichhasreceivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosetting
235itsmostrecenttaxrate.
236 (6)(a)Asusedinthissubdivision,thefollowingtermsmean:
237 a."Currenttaxrateceiling",thetaxrateceilingineffectbeforethevoters
238approveahighertaxrate;
239 b."Increasedtaxrateceiling",thenewtaxrateceilingineffectafterthevoters
240approveahighertaxrate.
241 (b)Notwithstandinganyotherprovisionoflawtothecontrary,whenthe
242requiredmajorityofvotersinapoliticalsubdivisionpassesanincreaseinthepolitical
243subdivision'staxrate,thepoliticalsubdivisionshallusethecurrenttaxrateceilingand
244theincreaseapprovedbythevotersinestablishingtheratesoflevyforthetaxyear
245immediatelyfollowingtheelection.
246 (c)Iftheassessedvaluationofrealpropertyinsuchpoliticalsubdivisionis
247reducedinsuchtaxyearimmediatelyfollowingtheelection,suchpoliticalsubdivision
248mayraiseitsratesoflevysothattherevenuereceivedfromitslocalrealpropertytax
249ratesequalstheamountthepoliticalsubdivisionwouldhavereceivedfromtheincreased
250ratesoflevyhadtherebeennoreductionintheassessedvaluationofrealpropertyinthe
251politicalsubdivision.
252 (d)Usingtheincreasedtaxrateceilingshallberevenueneutralasrequiredin
253ArticleX,Section22oftheConstitutionofMissouri.
254 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection
255163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate
256asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe
257calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof
258thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying
259theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor
260suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof
261thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred.
262Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch
HCSHB119 8 263schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas
264definedinchapter151andforapportioningthetaxratebypurpose.
265 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk
266ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate
267ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina
268fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone
269dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one-
270hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof
271onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto
272one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof
273acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate
274shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
275substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates
276pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby
277reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof
278ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen
279incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor
280debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
281substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed
282forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor
283whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed
284thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic
285inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays
286ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed
287taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen
288daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher
289findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany
290proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing
291authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's
292findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing
293authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The
294countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority
295andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority.
296Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof
297thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin
298writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto
299thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation
HCSHB119 9 300submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority
301rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive
302supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent
303proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing
304authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain
305injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate.
306 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand
307promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing
308authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch
309amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor
310shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection.
311 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical
312subdivisionhascompliedwiththeforegoingprovisionsofthissection.
313 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied
314withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe
315prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction
316withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto
317thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing
318authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare
319questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative
320partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill
321fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained
322pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe
323publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral
324circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties
325withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe
326courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that
327thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest
328exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires,
329enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in
330additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein
331violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable
332attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof
333attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought
334pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat
335issue.
HCSHB119 10 336 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing
337authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom
338thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis
339section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously
340paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin
341section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe
342differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe
343revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity
344shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise
345therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds
346necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest
347onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe
3481994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund
349anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear.
350 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
351createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
352withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
353Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
354generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
355disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
356rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid
357andvoid.
âś”
HCSHB119 11