FIRSTREGULARSESSION
[PERFECTED]
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.119
103RDGENERALASSEMBLY
0998H.02P JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections50.800,50.810,67.1521,71.948,137.073,137.115,238.225,238.230,and
238.232,RSMo,andsection50.815asenactedbyhousebillno.1606,onehundred
firstgeneralassembly,secondregularsession,section50.815asenactedbyhousebill
no.669,seventy-seventhgeneralassembly,firstregularsession,section50.820as
enactedbyhousebillno.1606,onehundredfirstgeneralassembly,secondregular
session,section50.820asenactedbyhousebillno.669,seventy-seventhgeneral
assembly,firstregularsession,section67.1421asenactedbyhousebillno.1606,one
hundredfirstgeneralassembly,secondregularsession,section67.1421asenactedby
senatebillsnos.153&97,onehundredfirstgeneralassembly,firstregularsession,
section105.145asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,
secondregularsession,andsection105.145asenactedbysenatebillno.112,ninety-
ninthgeneralassembly,firstregularsession,andtoenactinlieuthereoffourteennew
sectionsrelatingtopoliticalsubdivisions.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections50.800,50.810,67.1521,71.948,137.073,137.115,238.225,
2238.230,and238.232,RSMo,andsection50.815asenactedbyhousebillno.1606,one
3hundredfirstgeneralassembly,secondregularsession,section50.815asenactedbyhouse
4billno.669,seventy-seventhgeneralassembly,firstregularsession,section50.820asenacted
5byhousebillno.1606,onehundredfirstgeneralassembly,secondregularsession,section
650.820asenactedbyhousebillno.669,seventy-seventhgeneralassembly,firstregular
7session,section67.1421asenactedbyhousebillno.1606,onehundredfirstgeneral
8assembly,secondregularsession,section67.1421asenactedbysenatebillsnos.153&97,
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9onehundredfirstgeneralassembly,firstregularsession,section105.145asenactedbyhouse
10billno.1606,onehundredfirstgeneralassembly,secondregularsession,andsection105.145
11asenactedbysenatebillno.112,ninety-ninthgeneralassembly,firstregularsession,are
12repealedandfourteennewsectionsenactedinlieuthereof,tobeknownassections50.815,
1350.820,67.007,67.1421,67.1521,71.948,105.145,115.240,137.067,137.073,137.115,
14238.225,238.230,and238.232,toreadasfollows:
[50.815.1.OnorbeforeJunethirtiethofeachyear,thecounty
2 commissionofeachcountyofthefirst,second,third,orfourthclassification
3 shall,withtheassistanceofthecountyclerkorotherofficerresponsibleforthe
4 preparationofthefinancialstatement,prepareandpublishinsomenewspaper
5 ofgeneralcirculationpublishedinthecounty,asprovidedundersection
6 493.050,afinancialstatementofthecountyfortheyearendingthepreceding
7 Decemberthirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthe
11 countyfortheyear;
12 (3)Astatementofthecashbalanceatthebeginningandattheendof
13 theyearforeachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundof
15 thecounty;
16 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingat
17 theendoftheyear;
18 (6)Astatementofbondedindebtedness,ifany,atthebeginningandat
19 theendoftheyearforeachfundofthecounty;
20 (7)Astatementofthetaxleviesofeachfundofthecountyforthe
21 year;and
22 (8)Thename,office,andcurrentgrossannualsalaryofeachelected
23 orappointedcountyofficial.
24 3.Thefinancialstatementneednotshowspecificdisbursements,
25 warrantsissued,orthenamesofspecificpayeesexcepttocomplywith
26 subdivision(8)ofsubsection2ofthissection,buteveryindividualwarrant,
27 voucher,receipt,courtorderandallotheritems,records,documentsandother
28 informationwhicharenotspecificallyrequiredtoberetainedbytheofficer
29 havinginitialchargethereofshallbefiledonorbeforethedateofpublication
30 ofthefinancialstatementprescribedbysubsection1ofthissectioninthe
31 officeofthecountyclerk.Thecountyclerkorotherofficerresponsibleforthe
32 preparationofthefinancialstatementshallpreservethesame,shallprovidean
33 electroniccopyofthedatausedtocreatethefinancialstatementwithout
34 chargetoanynewspaperrequestingacopyofsuchdata,andshallcausethe
35 sametobeavailableforinspectionduringnormalbusinesshoursonthe
36 requestofanyperson,foraperiodoffiveyearsfollowingthedateoffilingin
37 hisorheroffice,afterwhichfive-yearperiodtheserecordsmaybedisposedof
38 accordingtolawunlesstheyarethesubjectofalegalsuitpendingatthe
39 expirationofthatperiod.
HCSHB119 2 40 4.Attheendofthefinancialstatement,eachcommissionerofthe
41 countycommissionandthecountyclerkshallsignandappendthefollowing
42 certificate:
43 We,_________,_________,and_________,
44 dulyelectedcommissionersofthecounty
45 commissionof_________County,Missouri,
46 andI,__________________,countyclerkof
47 thatcounty,certifythattheaboveand
48 foregoingisacompleteandcorrectstatement
49 ofeveryitemofinformationrequiredinsection
50 50.815fortheyearendingDecember31,20__
51 _______,andwehavecheckedeveryreceipt
52 fromeverysourceandeverydisbursementof
53 everykindandtowhomandforwhateach
54 disbursementwasmade,andeachreceiptand
55 disbursementisaccuratelyincludedinthe
56 aboveandforegoingtotals.(Ifforanyreason
57 completeandaccurateinformationisnotgiven
58 thefollowingshallbeaddedtothecertificate.)
59 Exceptions:theabovereportisincomplete
60 becauseproperinformationwasnotavailable
61 inthefollowingrecords_________whichare
62 inthekeepingofthefollowingofficeror
63 officers_________.
64 Date_________
65 ______________
66 ____
67 ______________
68 ____
69 ______________
70 ____
71 Commissioners,CountyCommission
72 ______________
73 ____
74 CountyClerk
75 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateis
76 liableonhisorherbondandisguiltyofamisdemeanorand,onconviction
77 thereof,shallbepunishedbyafineofnotlessthantwohundreddollarsor
78 morethanonethousanddollars,orbyconfinementinthecountyjailfora
79 periodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch
80 fineandconfinement.Anypersonchargedwithpreparingthefinancialreport
81 whowillfullyorknowinglymakesafalsereportofanyrecordis,inadditionto
82 thepenaltiesotherwiseprovidedforinthissection,guiltyofafelony,and
83 uponconvictionthereofshallbesentencedtoimprisonmentbythedepartment
84 ofcorrectionsforatermofnotlessthantwoyearsnormorethanfiveyears.]
HCSHB119 3 50.815.1.Onorbefore[thefirstMondayinMarch] Junethirtiethofeachyear,the
2countycommissionofeachcountyofthefirst[classnothavingacharterformof
3government], second,third,orfourthclassificationshall,withtheassistanceofthecounty
4clerkorotherofficerresponsibleforthepreparationofthefinancialstatement, prepare
5andpublishinsomenewspaperofgeneralcirculationpublishedinthecounty, asprovided
6undersection493.050,afinancialstatementofthecountyfortheyearendingthepreceding
7Decemberthirty-first.
8 2.Thefinancialstatementshallshowatleastthefollowing:
9 (1)Asummaryofthereceiptsofeachfundofthecountyfortheyear;
10 (2)Asummaryofthedisbursementsandtransfersofeachfundofthecountyforthe
11year;
12 (3)Astatementofthecashbalanceatthebeginningandattheendoftheyearfor
13eachfundofthecounty;
14 (4)Asummaryofdelinquenttaxesandotherduebillsforeachfundofthecounty;
15 (5)Asummaryofwarrantsofeachfundofthecountyoutstandingattheendofthe
16year;
17 (6)Astatementofbondedindebtedness,ifany,atthebeginningandattheendofthe
18yearforeachfundofthecounty;[and]
19 (7)Astatementofthetaxleviesofeachfundofthecountyfortheyear;and
20 (8)Thename,office,andcurrentgrossannualsalaryofeachelectedor
21appointedcountyofficial.
22 3.Thefinancialstatementneednotshowspecificdisbursements,warrantsissued,or
23thenamesofspecificpayeesexcepttocomplywithsubdivision(8)ofsubsection2ofthis
24section, buteveryindividualwarrant,voucher,receipt,courtorderandallotheritems,
25records,documentsandotherinformationwhicharenotspecificallyrequiredtoberetained
26bytheofficerhavinginitialchargethereof[andwhichwouldberequiredtobeincludedinor
27toconstructafinancialstatementintheformprescribedforothercountiesbysection50.800]
28shallbefiledonorbeforethedateofpublicationofthefinancialstatementprescribedby
29subsection1ofthissectionintheofficeofthecountyclerk[, and].Thecountyclerkorother
30officerresponsibleforthepreparationofthefinancialstatementshallpreservethesame,
31shallprovideanelectroniccopyofthedatausedtocreatethefinancialstatement
32withoutchargetoanynewspaperrequestingacopyofsuchdata,andshallcausethesame
33tobeavailableforinspectionduringnormalbusinesshoursontherequestofanyperson,fora
34periodoffiveyearsfollowingthedateoffilinginhisorheroffice,afterwhichfive-year
35periodtheserecordsmaybedisposedofaccordingtolawunlesstheyarethesubjectofalegal
36suitpendingattheexpirationofthatperiod.
HCSHB119 4 37 4.Attheendofthefinancialstatement,eachcommissionerofthecountycommission
38andthecountyclerkshallsignandappendthefollowingcertificate:
39 We,_________,_________,and_________,
40 dulyelectedcommissionersofthecounty
41 commissionof_________County,Missouri,
42 andI,__________________,countyclerkof
43 thatcounty,certifythattheaboveand
44 foregoingisacompleteandcorrectstatement
45 ofeveryitemofinformationrequiredinsection
46 50.815fortheyearendingDecember31,[19]
47 20_________,andwehavecheckedevery
48 receiptfromeverysourceandevery
49 disbursementofeverykindandtowhomand
50 forwhateachdisbursementwasmade,and
51 eachreceiptanddisbursementisaccurately
52 includedintheaboveandforegoingtotals.(If
53 foranyreasoncompleteandaccurate
54 informationisnotgiventhefollowingshallbe
55 addedtothecertificate.)Exceptions:theabove
56 reportisincompletebecauseproper
57 informationwasnotavailableinthefollowing
58 records_________whichareinthekeepingof
59 thefollowingofficerorofficers_________.
60 Date_________
61 ______________
62 ____
63 ______________
64 ____
65 ______________
66 ____
67 Commissioners,CountyCommission
68 ______________
69 ____
70 CountyClerk
71 5.Anypersonfalselycertifyingtoanyfactcoveredbythecertificateisliableonhis
72bondandisguiltyofamisdemeanorand,onconvictionthereof,shallbepunishedbyafineof
73notlessthantwohundreddollarsormorethanonethousanddollars,orbyconfinementinthe
HCSHB119 5 74countyjailforaperiodofnotlessthanthirtydaysnormorethansixmonths,orbybothsuch
75fineandconfinement.Anypersonchargedwithpreparingthefinancialreportwhowillfully
76orknowinglymakesafalsereportofanyrecordis,inadditiontothepenaltiesotherwise
77providedforinthissection,guiltyofafelony,anduponconvictionthereofshallbesentenced
78toimprisonmentbythedivisionofcorrectionsforatermofnotlessthantwoyearsnormore
79thanfiveyears.
80 [6.Theprovisionsofsections50.800and50.810donotapplytocountiesofthefirst
81classnothavingacharterformofgovernment,exceptasprovidedinsubsection3ofthis
82section.]
[50.820.1.Thestatementrequiredbysection50.815shallbesetin
2 thestandardcolumnwidthmeasurewhichwilltaketheleastspaceandthe
3 publishershallfiletwoproofsofpublicationwiththecountycommissionand
4 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
5 otherintheofficeofthecommission.Asrequiredundersection493.025,a
6 newspaperpublishingthestatementshallchargeandreceivenomorethanits
7 regularlocalclassifiedadvertisingrate,whichshallbetherateonthe
8 newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe
9 publicationofthestatement.Thecountycommissionshallpaythepublisher
10 uponthefilingofproofofpublicationwiththecommission.After
11 verification,thestateauditorshallnotifythecommissionthatproofof
12 publicationhasbeenreceivedandthatitcomplieswiththerequirementsof
13 thissection.
14 2.Thestatementshallbespreadontherecordofthecommissionand
15 forthispurposethepublishershallberequiredtofurnishthecommissionwith
16 atleasttwocopiesofthestatementwhichmaybeplacedintherecord.
17 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof
18 thereceiptoftheproofofpublicationofthestatement.Afterthefirstdayof
19 Julyofeachyearthecountytreasurershallnotpayorenterforprotestany
20 warrantforthepayofanyofthecountycommissionuntilnoticeisreceived
21 fromthestateauditorthattherequiredproofofpublicationhasbeenfiled.
22 4.Thestateauditorshallpreparesampleformsforfinancialstatements
23 requiredbysection50.815andshallprovidethesametothecountyclerkof
24 eachcountyofthefirst,second,third,orfourthclassificationinthisstate,but
25 failureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26 personfromtheperformanceofanydutyimposedbythissectionorbysection
27 50.815.Ifanycountyofficerfails,neglects,orrefusestocomplywiththe
28 provisionsofthissectionorsection50.815,thecountyofficershall,in
29 additiontootherpenaltiesprovidedbylaw,beliableonhisorherofficialbond
30 forderelictionofduty.]
50.820.1.Thestatementrequiredbysection50.815shallbesetinthestandard
2columnwidthmeasurewhichwilltaketheleastspaceandthepublishershallfiletwoproofs
3ofpublicationwiththecountycommissionandthecommissionshallforwardoneprooftothe
4stateauditorandshallfiletheotherintheofficeofthecommission.Asrequiredunder
HCSHB119 6 5section493.025,anewspaperpublishingthestatementshallchargeandreceivenomore
6thanitsregularlocalclassifiedadvertisingrate,whichshallbetherateonthe
7newspaper'srateschedulethatwasofferedtothepublicthirtydaysbeforethe
8publicationofthestatement.Thecountycommissionshall[not]paythepublisher[until]
9uponthefilingofproofofpublication[isfiled] withthecommission[and]. After
10verification,thestateauditor[notifies] shallnotifythecommissionthatproofofpublication
11hasbeenreceivedandthatitcomplieswiththerequirementsofthissection.
12 2.Thestatementshallbespreadontherecordofthecommissionandforthispurpose
13thepublishershallberequiredtofurnishthecommissionwithatleasttwocopiesofthe
14statementwhichmaybe[pastedon]placedintherecord.
15 3.Thestateauditorshallnotifythecountytreasurerimmediatelyofthereceiptofthe
16proofofpublicationofthestatement.Afterthefirstdayof[April] Julyofeachyearthe
17countytreasurershallnotpayorenterforprotestanywarrantforthepayofanyofthecounty
18commissionuntilnoticeisreceivedfromthestateauditorthattherequiredproofof
19publicationhasbeenfiled.[Anycountytreasurerpayingorenteringforprotestanywarrant
20foranycommissionerofthecountycommissionpriortothereceiptofsuchnoticefromthe
21stateauditorshallbeliablethereforonhisofficialbond.]
22 4.Thestateauditorshallpreparesampleformsforfinancialstatementsrequiredby
23section50.815andshall[mail] providethesametothecountyclerkofeachcountyofthe
24first[classnothavingacharterformofgovernment], second,third,orfourthclassification
25inthisstate,butfailureoftheauditortosupplysuchformsshallnotinanywayexcuseany
26personfromtheperformanceofanydutyimposedbythissectionorbysection50.815.Ifany
27countyofficerfails,neglects,orrefusestocomplywiththeprovisionsofthissectionor
28section50.815[he],thecountyofficershall,inadditiontootherpenaltiesprovidedbylaw,
29beliableonhisorherofficialbondforderelictionofduty.
67.007.1.Notwithstandinganyotherprovisionoflawtothecontrary,beginning
2August28,2025,ifanyproposalbyanypoliticalsubdivisiontoimposeanewtax
3authorizedbyaspecificstatuteortoincreasetherateofanexistingtaxauthorizedbya
4specificstatuteissubmittedtoandrejectedbythevotersofthepoliticalsubdivision,
5suchproposalshallnotberesubmittedtothevotersatanytimeduringthetwoyears
6immediatelyfollowingtherejectionoftheproposalbythevoters.
7 2.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
8apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal
9soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal
10statesachange.
11 3.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
12apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal
HCSHB119 7 13soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal
14imposesanewtaxauthorizedbyaspecificstatuteorincreasestherateofanexistingtax
15authorizedbyaspecificstatuteinafederal-orstate-declarednaturaldisasterarea.
[67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipal
2 clerk,thegoverningbodyofthemunicipalityinwhichtheproposeddistrictis
3 locatedshallholdapublichearinginaccordancewithsection67.1431and
4 mayadoptanordinancetoestablishtheproposeddistrict.
5 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,
6 orthecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty,
7 asofthetimeoffilingthepetitionwiththemunicipalclerk,itmeetsthe
8 followingrequirements:
9 (1)Ithasbeensignedbypropertyownerscollectivelyowningmore
10 thanfiftypercentbyassessedvalueoftherealpropertywithintheboundaries
11 oftheproposeddistrict;
12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofall
13 ownersofrealpropertywithintheboundariesoftheproposeddistrict;and
14 (3)Itcontainsthefollowinginformation:
15 (a)Thelegaldescriptionoftheproposeddistrict,includingamap
16 illustratingthedistrictboundaries;
17 (b)Thenameoftheproposeddistrict;
18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawn
19 laterthansevendaysafterthepetitionisfiledwiththemunicipalclerk;
20 (d)Afive-yearplanstatingadescriptionofthepurposesofthe
21 proposeddistrict,theservicesitwillprovide,eachimprovementitwillmake
22 fromthelistofallowableimprovementsundersection67.1461,anestimateof
23 thecostsoftheseservicesandimprovementstobeincurred,theanticipated
24 sourcesoffundstopaythecosts,andtheanticipatedtermofthesourcesof
25 fundstopaythecosts;
26 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivision
27 oranot-for-profitcorporationandifitistobeanot-for-profitcorporation,the
28 nameofthenot-for-profitcorporation;
29 (f)Ifthedistrictistobeapoliticalsubdivision,astatementasto
30 whetherthedistrictwillbegovernedbyaboardelectedbythedistrictor
31 whethertheboardwillbeappointedbythemunicipality,and,iftheboardisto
32 beelectedbythedistrict,thenamesandtermsoftheinitialboardmaybe
33 stated;
34 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberof
35 directorstoserveontheboard;
36 (h)Thetotalassessedvalueofallrealpropertywithintheproposed
37 district;
38 (i)Astatementastowhetherthepetitionersareseekinga
39 determinationthattheproposeddistrict,oranylegallydescribedportion
40 thereof,isablightedarea;
41 (j)Theproposedlengthoftimefortheexistenceofthedistrict,which
42 inthecaseofdistrictsestablishedafterAugust28,2021,shallnotexceed
HCSHB119 8 43 twenty-sevenyearsfromtheadoptionoftheordinanceestablishingthedistrict
44 unlessthemunicipalityextendsthelengthoftimeundersection67.1481;
45 (k)Themaximumratesofrealpropertytaxes,and,businesslicense
46 taxesinthecountyseatofacountyofthefirstclassificationwithoutacharter
47 formofgovernmentcontainingapopulationofatleasttwohundredthousand,
48 thatmaybesubmittedtothequalifiedvotersforapproval;
49 (l)Themaximumratesofspecialassessmentsandrespectivemethods
50 ofassessmentthatmaybeproposedbypetition;
51 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict;
52 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict;
53 (o)Otherlimitations,ifany,onthepowersofthedistrict;
54 (p)Arequestthatthedistrictbeestablished;and
55 (q)Anyotheritemsthepetitionersdeemappropriate;
56 (4)Thesignatureblockforeachrealpropertyownersigningthe
57 petitionshallbeinsubstantiallythefollowingformandcontainthefollowing
58 information:
59 Nameofowner:______
60 Owner'stelephonenumberandmailingaddress:______
61 Ifsignerisdifferentfromowner:
62 Nameofsigner:______
63 Statebasisoflegalauthoritytosign:______
64 Signer'stelephonenumberandmailingaddress:______
65 Iftheownerisanindividual,stateifownerissingleormarried:_____
66 Ifownerisnotanindividual,statewhattypeofentity:______
67 Mapandparcelnumberandassessedvalueofeachtractofreal
68 propertywithintheproposeddistrictowned:______
69 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat
70 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty
71 ownernamedimmediatelyabove
72 ________________
73 __
________________
__
74 Signatureofperson Date
75 signingforowner
76 STATEOFMISSOURI )
77 )ss.
78 COUNTYOF______ )
79 Beforemepersonallyappeared______,tomepersonallyknowntobe
80 theindividualdescribedinandwhoexecutedtheforegoinginstrument.
81 WITNESSmyhandandofficialsealthis______dayof______
82 (month),______(year).
83 _____________________________
84 NotaryPublic
HCSHB119 9 85 MyCommissionExpires:______;and
86 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmore
87 thanfourhundredthousandinhabitantsandlocatedinmorethanonecounty
88 mayfileapetitiontoinitiatetheprocesstoestablishadistrictintheportionof
89 thecitylocatedinanycountyofthefirstclassificationwithmorethantwo
90 hundredthousandbutfewerthantwohundredsixtythousandinhabitants
91 containingtheinformationrequiredinsubdivision(3)ofthissubsection;
92 providedthattheonlyfundingmethodsfortheservicesandimprovementswill
93 bearealpropertytax.
94 3.Uponreceiptofapetitionthemunicipalclerkshall,withina
95 reasonabletimenottoexceedninetydaysafterreceiptofthepetition,review
96 anddeterminewhetherthepetitionsubstantiallycomplieswiththe
97 requirementsofsubsection2ofthissection.Intheeventthemunicipal
98 clerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2
99 ofthissection,themunicipalclerkshall,withinareasonabletime,returnthe
100 petitiontothesubmittingpartybyhanddelivery,firstclassmail,postage
101 prepaidorotherefficientmeansofreturnandshallspecifywhichrequirements
102 havenotbeenmet.
103 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection
104 1ofthissection,thegoverningbodyofthemunicipalitymayadoptan
105 ordinanceapprovingthepetitionandestablishingadistrictassetforthinthe
106 petitionandmaydetermine,ifrequestedinthepetition,whetherthedistrict,or
107 anylegallydescribedportionthereof,constitutesablightedarea.Ifthe
108 petitionwasfiledbythegoverningbodyofamunicipalitypursuantto
109 subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublic
110 hearingrequiredpursuanttosubsection1ofthissection,thepetitionmaybe
111 approvedbythegoverningbodyandanelectionshallbecalledpursuantto
112 section67.1422.
113 5.Amendmentstoapetitionmaybemadewhichdonotchangethe
114 proposedboundariesoftheproposeddistrictifanamendedpetitionmeeting
115 therequirementsofsubsection2ofthissectionisfiledwiththemunicipal
116 clerkatthefollowingtimesandthefollowingrequirementshavebeenmet:
117 (1)Atanytimepriortothecloseofthepublichearingrequired
118 pursuanttosubsection1ofthissection;providedthat,noticeofthecontentsof
119 theamendedpetitionisgivenatthepublichearing;
120 (2)Atanytimeafterthepublichearingandpriortotheadoptionofan
121 ordinanceestablishingtheproposeddistrict;providedthat,noticeofthe
122 amendmentstothepetitionisgivenbypublishingthenoticeinanewspaperof
123 generalcirculationwithinthemunicipalityandbysendingthenoticevia
124 registeredcertifiedUnitedStatesmailwithareturnreceiptattachedtothe
125 addressofrecordofeachownerofrecordofrealpropertywithinthe
126 boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,or
127 thecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty.
128 Suchnoticeshallbepublishedandmailednotlessthantendayspriortothe
129 adoptionoftheordinanceestablishingthedistrict.Suchnoticeshallalsobe
130 senttotheMissouridepartmentofrevenue,whichshallpublishsuchnoticeon
131 itswebsite;
HCSHB119 10 132 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthe
133 districtapublichearingontheamendedpetitionisheldandnoticeofthe
134 publichearingisgiveninthemannerprovidedinsection67.1431andthe
135 governingbodyofthemunicipalityinwhichthedistrictislocatedadoptsan
136 ordinanceapprovingtheamendedpetitionafterthepublichearingisheld.
137 6.Uponthecreationofadistrict,themunicipalclerkshallreportin
138 writingthecreationofsuchdistricttotheMissouridepartmentofeconomic
139 developmentandthestateauditor.
140 7.(1)Thegoverningbodyofthemunicipalityorcountyestablishinga
141 districtorthegoverningbodyofsuchdistrictshall,assoonasispracticable,
142 submitthefollowinginformationtothestateauditorandthedepartmentof
143 revenue:
144 (a)Adescriptionoftheboundariesofsuchdistrictaswellastherate
145 ofpropertytaxorsalestaxleviedinsuchdistrict;
146 (b)Anyamendmentsmadetotheboundariesofadistrictorthetax
147 ratesleviedinsuchdistrict;and
148 (c)Thedateonwhichthedistrictistoexpireunlesssoonerterminated.
149 (2)Thegoverningbodyofacommunityimprovementdistrict
150 establishedonorafterAugust28,2022,shallnotorderanyassessmenttobe
151 madeonanyrealpropertylocatedwithinadistrictandshallnotlevyany
152 propertyorsalestaxuntiltheinformationrequiredbyparagraph(a)of
153 subdivision(1)ofthissubsectionhasbeensubmitted.]
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;
12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofallownersofreal
13propertywithintheboundariesoftheproposeddistrict;and
14 (3)Itcontainsthefollowinginformation:
15 (a)Thelegaldescriptionoftheproposeddistrict,includingamapillustratingthe
16districtboundaries;
17 (b)Thenameoftheproposeddistrict;
18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven
19daysafterthepetitionisfiledwiththemunicipalclerk;
HCSHB119 11 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;
49 (o)Otherlimitations,ifany,onthepowersofthedistrict;
50 (p)Arequestthatthedistrictbeestablished;and
51 (q)Anyotheritemsthepetitionersdeemappropriate;
52 (4)Thesignatureblockforeachrealpropertyownersigningthepetitionshallbein
53substantiallythefollowingformandcontainthefollowinginformation:
54 Nameofowner:______
55 Owner'stelephonenumberandmailingaddress:______
56 Ifsignerisdifferentfromowner:
HCSHB119 12 57 Nameofsigner:______
58 Statebasisoflegalauthoritytosign:______
59 Signer'stelephonenumberandmailingaddress:______
60 Iftheownerisanindividual,stateifownerissingleormarried:_____
61 Ifownerisnotanindividual,statewhattypeofentity:______
62 Mapandparcelnumberandassessedvalueofeachtractofreal
63 propertywithintheproposeddistrictowned:______
64 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat
65 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty
66 ownernamedimmediatelyabove
67 __________________ __________________
68 Signatureofperson Date
69 signingforowner
70 STATEOFMISSOURI )
71 )ss.
72 COUNTYOF______ )
73 Beforemepersonallyappeared______,tomepersonallyknowntobe
74 theindividualdescribedinandwhoexecutedtheforegoinginstrument.
75 WITNESSmyhandandofficialsealthis______dayof______
76 (month),______(year).
77 ____________________________
78 __
79 NotaryPublic
80 MyCommissionExpires:______;and
81 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmorethanfour
82hundredthousandinhabitantsandlocatedinmorethanonecountymayfileapetitionto
83initiatetheprocesstoestablishadistrictintheportionofthecitylocatedinanycountyofthe
84firstclassificationwithmorethantwohundredthousandbutfewerthantwohundredsixty
85thousandinhabitantscontainingtheinformationrequiredinsubdivision(3)ofthissubsection;
86providedthattheonlyfundingmethodsfortheservicesandimprovementswillbeareal
87propertytax.
88 3.Uponreceiptofapetitionthemunicipalclerkshall,withinareasonabletimenotto
89exceedninetydaysafterreceiptofthepetition,reviewanddeterminewhetherthepetition
90substantiallycomplieswiththerequirementsofsubsection2ofthissection.Intheeventthe
91municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of
92thissection,themunicipalclerkshall,withinareasonabletime,returnthepetitiontothe
HCSHB119 13 93submittingpartybyhanddelivery,firstclassmail,postageprepaidorotherefficientmeansof
94returnandshallspecifywhichrequirementshavenotbeenmet.
95 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection1ofthis
96section,thegoverningbodyofthemunicipalitymayadoptanordinanceapprovingthe
97petitionandestablishingadistrictassetforthinthepetitionandmaydetermine,ifrequested
98inthepetition,whetherthedistrict,oranylegallydescribedportionthereof,constitutesa
99blightedarea.Ifthepetitionwasfiledbythegoverningbodyofamunicipalitypursuantto
100subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublichearingrequired
101pursuanttosubsection1ofthissection,thepetitionmaybeapprovedbythegoverningbody
102andanelectionshallbecalledpursuanttosection67.1422.Anyordinanceorpetition
103approvedunderthissubsectionthatestablishesadistrictforwhichtheproposed
104fundingmechanismfortheproposeddistrictincludesasalestaxshallbebyatleasta
105two-thirdsmajorityvote.
106 5.Amendmentstoapetitionmaybemadewhichdonotchangetheproposed
107boundariesoftheproposeddistrictifanamendedpetitionmeetingtherequirementsof
108subsection2ofthissectionisfiledwiththemunicipalclerkatthefollowingtimesandthe
109followingrequirementshavebeenmet:
110 (1)Atanytimepriortothecloseofthepublichearingrequiredpursuanttosubsection
1111ofthissection;providedthat,noticeofthecontentsoftheamendedpetitionisgivenatthe
112publichearing;
113 (2)Atanytimeafterthepublichearingandpriortotheadoptionofanordinance
114establishingtheproposeddistrict;providedthat,noticeoftheamendmentstothepetitionis
115givenbypublishingthenoticeinanewspaperofgeneralcirculationwithinthemunicipality
116andbysendingthenoticeviaregisteredcertifiedUnitedStatesmailwithareturnreceipt
117attachedtotheaddressofrecordofeachownerofrecordofrealpropertywithinthe
118boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,orthecollectorof
119revenueifthedistrictislocatedinacitynotwithinacounty.Suchnoticeshallbepublished
120andmailednotlessthantendayspriortotheadoptionoftheordinanceestablishingthe
121district;
122 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthedistrictapublic
123hearingontheamendedpetitionisheldandnoticeofthepublichearingisgiveninthe
124mannerprovidedinsection67.1431andthegoverningbodyofthemunicipalityinwhichthe
125districtislocatedadoptsanordinanceapprovingtheamendedpetitionafterthepublichearing
126isheld.
127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe
128creationofsuchdistricttotheMissouridepartmentofeconomicdevelopmentandthestate
129auditor.
HCSHB119 14 67.1521.1.Adistrictmaylevybyresolutiononeormorespecialassessmentsagainst
2realpropertywithinitsboundaries,uponreceiptofandinaccordancewithapetitionsigned
3by:
4 (1)Ownersofrealpropertycollectivelyowningmorethanfiftypercentbyassessed
5valueofrealpropertywithintheboundariesofthedistrict;and
6 (2)Morethanfiftypercentpercapitaoftheownersofallrealpropertywithinthe
7boundariesofthedistrict.
8 2.Thespecialassessmentpetitionshallbeinsubstantiallythefollowingform:
9
10The______(insertnameofdistrict)CommunityImprovementDistrict("District")shallbe
11authorizedtolevyspecialassessmentsagainstrealpropertybenefittedwithinthedistrictfor
12thepurposeofprovidingrevenuefor______(insertgeneraldescriptionofspecificservice
13and/orprojects)inthedistrict,suchspecialassessmentstobeleviedagainsteachtract,lotor
14parcelofrealpropertylistedbelowwithinthedistrictwhichreceivesspecialbenefitasa
15resultofsuchserviceand/orprojects,thecostofwhichshallbeallocatedamongthisproperty
16by______(insertmethodofallocation,e.g.,persquarefootofproperty,persquarefooton
17eachsquarefootofimprovement,orbyabuttingfootofpropertyabuttingstreets,roads,
18highways,parksorotherimprovements,oranyotherreasonablemethod)inanamountnotto
19exceed______dollarsper(insertunitofmeasure).Suchauthorizationtolevythespecial
20assessmentshallexpireon______(insertdate).Thetractsoflandlocatedinthedistrict
21whichwillreceivespecialbenefitfromthisserviceand/orprojectsare:______(listof
22propertiesbycommonaddressesandlegaldescriptions).
23 3.Themethodforallocatingsuchspecialassessmentssetforthinthepetitionmaybe
24anyreasonablemethodwhichresultsinimposingassessmentsuponrealpropertybenefitted
25inrelationtothebenefitconferreduponeachrespectivetract,lotorparcelofrealproperty
26andthecosttoprovidesuchbenefit.
27 4.Byresolutionoftheboard,thedistrictmaylevyaspecialassessmentratelower
28thantherateceilingsetforthinthepetitionauthorizingthespecialassessmentandmay
29increasesuchloweredspecialassessmentratetoalevelnotexceedingthespecialassessment
30rateceilingsetforthinthepetitionwithoutfurtherapprovaloftherealpropertyowners;
31providedthatadistrictimposingaspecialassessmentpursuanttothissectionmaynotrepeal
32oramendsuchspecialassessmentorlowertherateofsuchspecialassessmentifsuchrepeal,
33amendmentorlowerratewillimpairthedistrict'sabilitytopayanyliabilitiesthatithas
34incurred,moneythatithasborrowedorobligationsthatithasissued.
35 5.Eachspecialassessmentwhichisdueandowingshallconstituteaperpetuallien
36againsteachtract,lotorparcelofpropertyfromwhichitisderived.Suchlienmaybe
37foreclosedinthesamemannerasanyotherspecialassessmentlienasprovidedinsection
HCSHB119 15 3888.861.Notwithstandingtheprovisionsofthissubsectionandsection67.1541tothe
39contrary,thecountycollectormay,uponcertificationbythedistrictforcollection,addeach
40specialassessmenttotheannualrealestatetaxbillforthepropertyandcollecttheassessment
41inthesamemannerthecollectorusesforrealestatetaxes.Anyspecialassessmentremaining
42unpaidonthefirstdayofJanuaryannuallyisdelinquentandenforcementofcollectionofthe
43delinquentbillbythecountycollectorshallbegovernedbythelawsconcerningdelinquent
44andbacktaxes.Thelienmaybeforeclosedinthesamemannerasataxuponrealpropertyby
45landtaxsaleunderchapter140or,ifapplicabletothatcounty,chapter141.
46 6.Aseparatefundoraccountshallbecreatedbythedistrictforeachspecial
47assessmentleviedandeachfundoraccountshallbeidentifiablebyasuitabletitle.The
48proceedsofsuchassessmentsshallbecreditedtosuchfundoraccount.Suchfundoraccount
49shallbeusedsolelytopaythecostsincurredinundertakingthespecifiedserviceorproject.
50 7.Uponcompletionofthespecifiedserviceorprojectorboth,thebalanceremaining
51inthefundoraccountestablishedforsuchspecifiedserviceorprojectorbothshallbe
52returnedorcreditedagainsttheamountoftheoriginalassessmentofeachparcelofproperty
53proratabasedonthemethodofassessmentofsuchspecialassessment.
54 8.Anyfundsinafundoraccountcreatedpursuanttothissectionwhicharenot
55neededforcurrentexpendituresmaybeinvestedbytheboardinaccordancewithapplicable
56lawsrelatingtotheinvestmentoffundsofthecityinwhichthedistrictislocated.
57 9.Theauthorityofthedistricttolevyspecialassessmentsshallbeindependentofthe
58limitationsandauthoritiesofthemunicipalityinwhichitislocated;specifically,the
59provisionsofsection88.812shallnotapplytoanydistrict.
60 10.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
61propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
62(c),asamended,shallbeexemptfromanypropertytaxorspecialassessmentleviedbya
63district.
71.948.1.Ifamunicipality'sgeneralordinancesarenotavailableonlinefor
2inspectionwithoutcostbythepublic,atleastthreecopiesofthepublishedbookshallbe
3keptonfileintheofficeofthemunicipalclerkandkeptavailableforinspectionbythepublic
4atallreasonablebusinesshours.
5 2.Ifamunicipality'sgeneralordinancesareavailableonlineforinspection
6withoutcostbythepublic,atleastonecopyofthepublishedbookshallbekeptonfilein
7theofficeofthemunicipalclerkandkeptavailableforinspectionbythepublicatall
8reasonablebusinesshours.
[105.145.1.Thefollowingdefinitionsshallbeappliedtotheterms
2 usedinthissection:
HCSHB119 16 3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowers
4 ofapoliticalsubdivisionasabodycorporate,orotherwise,arevested;
5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,except
6 countiesandschooldistricts,whichnowis,orhereaftershallbe,authorizedto
7 levytaxesorempoweredtocausetaxestobelevied.
8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshall
9 causetobepreparedanannualreportofthefinancialtransactionsofthe
10 politicalsubdivisioninsuchsummaryformasthestateauditorshallprescribe
11 byrule,exceptthattheannualreportofpoliticalsubdivisionswhosecash
12 receiptsforthereportingperiodaretenthousanddollarsorlessshallonlybe
13 requiredtocontainthecashbalanceatthebeginningofthereportingperiod,a
14 summaryofcashreceipts,asummaryofcashdisbursementsandthecash
15 balanceattheendofthereportingperiod.
16 3.Withinsuchtimefollowingtheendofthefiscalyearasthestate
17 auditorshallprescribebyrule,thegoverningbodyofeachpolitical
18 subdivisionshallcauseacopyoftheannualfinancialreporttoberemitted
19 tothestateauditor.
20 4.Thestateauditorshallimmediatelyonreceiptofeachfinancial
21 reportacknowledgethereceiptofthereport.
22 5.Inanyfiscalyearnomemberofthegoverningbodyofanypolitical
23 subdivisionofthestateshallreceiveanycompensationorpaymentof
24 expensesaftertheendofthetimewithinwhichthefinancialstatementofthe
25 politicalsubdivisionisrequiredtobefiledwiththestateauditoranduntilsuch
26 timeasthenoticefromthestateauditorofthefilingoftheannualfinancial
27 reportforthefiscalyearhasbeenreceived.
28 6.Thestateauditorshallpreparesampleformsforfinancialreports
29 andshallmailthesametothepoliticalsubdivisionsofthestate.Failureofthe
30 auditortosupplysuchformsshallnotinanywayexcuseanypersonfromthe
31 performanceofanydutyimposedbythissection.
32 7.Allreportsorfinancialstatementshereinabovementionedshallbe
33 consideredtobepublicrecords.
34 8.Theprovisionsofthissectionapplytotheboardofdirectorsof
35 everytransportationdevelopmentdistrictorganizedundersections238.200to
36 238.275.
37 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyofthe
38 annualfinancialstatementtothestateauditorshallbesubjecttoafineoffive
39 hundreddollarsperday.
40 10.Thestateauditorshallreportanyviolationofsubsection9ofthis
41 sectiontothedepartmentofrevenue.Uponnotificationfromthestate
42 auditor'sofficethatapoliticalsubdivisionfailedtotimelysubmitacopyofthe
43 annualfinancialstatement,thedepartmentofrevenueshallnotifysuch
44 politicalsubdivisionbycertifiedmailthatthestatementhasnotbeenreceived.
45 Suchnoticeshallclearlysetforththefollowing:
46 (1)Thenameofthepoliticalsubdivision;
47 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffive
48 hundreddollarsperdayifthepoliticalsubdivisiondoesnotsubmitacopyof
49 theannualfinancialstatementtothestateauditor'sofficewithinthirtydays
50 fromthepostmarkeddatestampedonthecertifiedmailenvelope;
HCSHB119 17 51 (3)Thatthefinewillbeenforcedandcollectedasprovidedunder
52 subsection11ofthissection;and
53 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthe
54 postmarkeddatestampedonthecertifiedmailenvelopeandwillcontinueto
55 accrueuntilthestateauditor'sofficereceivesacopyofthefinancialstatement.
56
57 Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuch
58 thirty-dayperiod,nofineshallaccrueorbeimposed.Thestateauditorshall
59 reportreceiptofthefinancialstatementtothedepartmentofrevenuewithin
60 tenbusinessdays.Failureofthepoliticalsubdivisiontosubmittherequired
61 annualfinancialstatementwithinsuchthirty-dayperiodshallcausethefineto
62 becollectedasprovidedundersubsection11ofthissection.
63 11.Thedepartmentofrevenuemaycollectthefineauthorizedunder
64 theprovisionsofsubsection9ofthissectionbyoffsettinganysalesorusetax
65 distributionsduetothepoliticalsubdivision.Thedirectorofrevenueshall
66 retaintwopercentforthecostofsuchcollection.Theremainingrevenues
67 collectedfromsuchviolationsshallbedistributedannuallytotheschoolsof
68 thecountyinthesamemannerthatproceedsforallpenalties,forfeitures,and
69 finescollectedforanybreachofthepenallawsofthestatearedistributed.
70 12.Anypoliticalsubdivisionthathasgrossrevenuesoflessthanfive
71 thousanddollarsorthathasnotleviedorcollectedtaxesinthefiscalyearfor
72 whichtheannualfinancialstatementwasnottimelyfiledshallnotbesubject
73 tothefineauthorizedinthissection.
74 13.Ifafailuretotimelysubmittheannualfinancialstatementisthe
75 resultoffraudorotherillegalconductbyanemployeeorofficerofthe
76 politicalsubdivision,thepoliticalsubdivisionshallnotbesubjecttoafine
77 authorizedunderthissectionifthestatementisfiledwithinthirtydaysofthe
78 discoveryofthefraudorillegalconduct.Ifafineisassessedandpaidpriorto
79 thefilingofthestatement,thedepartmentofrevenueshallrefundthefine
80 uponnotificationfromthepoliticalsubdivision.
81 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesor
82 penaltiesatthetimeitfilesitsfirstannualfinancialstatementafterJanuary1,
83 2023,thedirectorofrevenueshallmakeaone-timedownwardadjustmentto
84 suchoutstandingbalanceinanamountthatreducestheoutstandingbalanceby
85 nolessthanninetypercent.
86 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time
87 downwardadjustmenttoanyoutstandingpenaltyimposedunderthissection
88 onapoliticalsubdivisionifthedirectordeterminesthefineisuncollectable.
89 Thedirectorofrevenuemayprescriberulesandregulationsnecessarytocarry
90 outtheprovisionsofthissubsection.Anyruleorportionofarule,asthatterm
91 isdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedin
92 thissectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoall
93 oftheprovisionsofchapter536and,ifapplicable,section536.028.This
94 sectionandchapter536arenonseverableandifanyofthepowersvestedwith
95 thegeneralassemblypursuanttochapter536toreview,todelaytheeffective
96 date,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
97 thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafter
98 August28,2022,shallbeinvalidandvoid.]
HCSHB119 18 105.145.1.Thefollowingdefinitionsshallbeappliedtothetermsusedinthis
2section:
3 (1)"Governingbody",theboard,body,orpersonsinwhichthepowersofapolitical
4subdivisionasabodycorporate,orotherwise,arevested;
5 (2)"Politicalsubdivision",anyagencyorunitofthisstate,exceptcountiesandschool
6districts,whichnowis,orhereaftershallbe,authorizedtolevytaxesorempoweredtocause
7taxestobelevied.
8 2.Thegoverningbodyofeachpoliticalsubdivisioninthestateshallcausetobe
9preparedanannualreportofthefinancialtransactionsofthepoliticalsubdivisioninsuch
10summaryformasthestateauditorshallprescribebyrule,exceptthattheannualreportof
11politicalsubdivisionswhosecashreceiptsforthereportingperiodaretenthousanddollarsor
12lessshallonlyberequiredtocontainthecashbalanceatthebeginningofthereportingperiod,
13asummaryofcashreceipts,asummaryofcashdisbursementsandthecashbalanceattheend
14ofthereportingperiod.
15 3.Withinsuchtimefollowingtheendofthefiscalyearasthestateauditorshall
16prescribebyrule,thegoverningbodyofeachpoliticalsubdivisionshallcauseacopyofthe
17annualfinancialreporttoberemittedtothestateauditor.
18 4.Thestateauditorshallimmediatelyonreceiptofeachfinancialreportacknowledge
19thereceiptofthereport.
20 5.Inanyfiscalyearnomemberofthegoverningbodyofanypoliticalsubdivisionof
21thestateshallreceiveanycompensationorpaymentofexpensesaftertheendofthetime
22withinwhichthefinancialstatementofthepoliticalsubdivisionisrequiredtobefiledwith
23thestateauditoranduntilsuchtimeasthenoticefromthestateauditorofthefilingofthe
24annualfinancialreportforthefiscalyearhasbeenreceived.
25 6.Thestateauditorshallpreparesampleformsforfinancialreportsandshallmailthe
26sametothepoliticalsubdivisionsofthestate.Failureoftheauditortosupplysuchforms
27shallnotinanywayexcuseanypersonfromtheperformanceofanydutyimposedbythis
28section.
29 7.Allreportsorfinancialstatementshereinabovementionedshallbeconsideredtobe
30publicrecords.
31 8.Theprovisionsofthissectionapplytotheboardofdirectorsofevery
32transportationdevelopmentdistrictorganizedundersections238.200to238.275.
33 9.Anypoliticalsubdivisionthatfailstotimelysubmitacopyoftheannualfinancial
34statementtothestateauditorshallbesubjecttoafineoffivehundreddollarsperday.
35 10.Thestateauditorshallreportanyviolationofsubsection9ofthissectiontothe
36departmentofrevenue.Uponnotificationfromthestateauditor'sofficethatapolitical
37subdivisionfailedtotimelysubmitacopyoftheannualfinancialstatement,thedepartmentof
HCSHB119 19 38revenueshallnotifysuchpoliticalsubdivisionbycertifiedmailthatthestatementhasnot
39beenreceived.Suchnoticeshallclearlysetforththefollowing:
40 (1)Thenameofthepoliticalsubdivision;
41 (2)Thatthepoliticalsubdivisionshallbesubjecttoafineoffivehundreddollarsper
42dayifthepoliticalsubdivisiondoesnotsubmitacopyoftheannualfinancialstatementtothe
43stateauditor'sofficewithinthirtydaysfromthepostmarkeddatestampedonthecertified
44mailenvelope;
45 (3)Thatthefinewillbeenforcedandcollectedasprovidedundersubsection11of
46thissection;and
47 (4)Thatthefinewillbeginaccruingonthethirty-firstdayfromthepostmarkeddate
48stampedonthecertifiedmailenvelopeandwillcontinuetoaccrueuntilthestateauditor's
49officereceivesacopyofthefinancialstatement.
50
51Intheeventacopyoftheannualfinancialstatementisreceivedwithinsuchthirty-dayperiod,
52nofineshallaccrueorbeimposed.Thestateauditorshallreportreceiptofthefinancial
53statementtothedepartmentofrevenuewithintenbusinessdays.Failureofthepolitical
54subdivisiontosubmittherequiredannualfinancialstatementwithinsuchthirty-dayperiod
55shallcausethefinetobecollectedasprovidedundersubsection11ofthissection.
56 11.Thedepartmentofrevenuemaycollectthefineauthorizedundertheprovisionsof
57subsection9ofthissectionbyoffsettinganysalesorusetaxdistributionsduetothepolitical
58subdivision.Thedirectorofrevenueshallretaintwopercentforthecostofsuchcollection.
59Theremainingrevenuescollectedfromsuchviolationsshallbedistributedannuallytothe
60schoolsofthecountyinthesamemannerthatproceedsforallpenalties,forfeitures,andfines
61collectedforanybreachofthepenallawsofthestatearedistributed.
62 12.(1)Any[transportationdevelopmentdistrictorganizedundersections238.200to
63238.275having] politicalsubdivisionthathasgrossrevenuesoflessthanfivethousand
64dollarsorthathasnotleviedorcollectedsalesorusetaxesinthefiscalyearforwhichthe
65annualfinancialstatementwasnottimelyfiledshallnotbesubjecttothefineauthorizedin
66thissection.
67 (2)Notwithstandinganyprovisionofthissectionoranyotherlawtothe
68contrary,nopoliticalsubdivisionwithfewerthanfivehundredinhabitantsshallbe
69subjecttothefineauthorizedinthissection,andanyfineorfinespreviouslyassessed
70butnotpaidinfullshallbedeemedvoid.Apoliticalsubdivisionsubjecttothis
71subdivisionshalltimelyfiletheannualfinancialstatementunderthissection.
72 13.Ifafailuretotimelysubmittheannualfinancialstatementistheresultof
73fraudorotherillegalconductbyanemployeeorofficerofthepoliticalsubdivision,the
74politicalsubdivisionshallnotbesubjecttoafineauthorizedunderthissectionifthe
HCSHB119 20 75statementisfiledwithinthirtydaysofthediscoveryofthefraudorillegalconduct.Ifa
76fineisassessedandpaidpriortothefilingofthestatement,thedepartmentofrevenue
77shallrefundthefineuponnotificationfromthepoliticalsubdivision.
78 14.Ifapoliticalsubdivisionhasanoutstandingbalanceforfinesorpenaltiesat
79thetimeitfilesitsfirstannualfinancialstatementafterAugust28,2025,thedirectorof
80revenueshallmakeaone-timedownwardadjustmenttosuchoutstandingbalanceinan
81amountthatreducestheoutstandingbalancebynolessthanninetypercent.
82 15.Thedirectorofrevenueshallhavetheauthoritytomakeaone-time
83downwardadjustmenttoanyoutstandingpenaltyimposedunderthissectionona
84politicalsubdivisionifthedirectordeterminesthefineisuncollectable.Thedirectorof
85revenuemayprescriberulesandregulationsnecessarytocarryouttheprovisionsofthis
86subsection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that
87iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
88complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,
89section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers
90vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
91effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
92thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust
9328,2025,shallbeinvalidandvoid.
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;
HCSHB119 21 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 22 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 23 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 24 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 25 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 26 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 27 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 28 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 29 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 30 336 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.
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
HCSHB119 31 16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest,
17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere
18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe
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
HCSHB119 32 53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty,
54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest
55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin
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
HCSHB119 33 90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified,
91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe
92taxyearthatsuchpropertywasclassifiedineachsubclassification.
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.Theassessorofeachcountyandeachcitynotwithinacountyshallusethetrade-in
118valuepublishedintheOctoberissueoftheNationalAutomobileDealers'AssociationOfficial
119UsedCarGuide,oritssuccessorpublication,astherecommendedguideofinformationfor
120determiningthetruevalueofmotorvehiclesdescribedinsuchpublication.Theassessorshall
121notuseavaluethatisgreaterthantheaveragetrade-invalueindeterminingthetruevalueof
122themotorvehiclewithoutperformingaphysicalinspectionofthemotorvehicle.Forvehicles
123twoyearsoldornewerfromavehicle'smodelyear,theassessormayuseavalueotherthan
124averagewithoutperformingaphysicalinspectionofthemotorvehicle.Intheabsenceofa
125listingforaparticularmotorvehicleinsuchpublication,theassessorshallusesuch
HCSHB119 34 126informationorpublicationswhichintheassessor'sjudgmentwillfairlyestimatethetrue
127valueinmoneyofthemotorvehicle.
128 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass
129(1)realpropertybymorethanfifteenpercentsincethelastassessment,excludingincreases
130duetonewconstructionorimprovements,theassessorshallconductaphysicalinspectionof
131suchproperty.
132 11.Ifaphysicalinspectionisrequired,pursuanttosubsection10ofthissection,the
133assessorshallnotifythepropertyownerofthatfactinwritingandshallprovidetheowner
134clearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifaphysical
135inspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe
136performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto
137notifytheassessorofarequestforaninteriorphysicalinspection.
138 12.Aphysicalinspection,asrequiredbysubsection10ofthissection,shallinclude,
139butnotbelimitedto,anon-sitepersonalobservationandreviewofallexteriorportionsofthe
140landandanybuildingsandimprovementstowhichtheinspectorhasormayreasonablyand
141lawfullygainexternalaccess,andshallincludeanobservationandreviewoftheinteriorof
142anybuildingsorimprovementsonthepropertyuponthetimelyrequestoftheownerpursuant
143tosubsection11ofthissection.Mereobservationofthepropertyviaadrive-byinspectionor
144thelikeshallnotbeconsideredsufficienttoconstituteaphysicalinspectionasrequiredby
145thissection.
146 13.Acountyorcitycollectormayacceptcreditcardsasproperformofpaymentof
147outstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurchargefor
148paymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcardbank,
149processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby
150electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking
151suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof
152suchelectronicpayment.
153 14.ForalltaxyearsbeginningonorbeforeDecember31,2025,Anycountyor
154citynotwithinacountyinthisstatemay,byanaffirmativevoteofthegoverningbodyof
155suchcounty,optoutoftheprovisionsofthissectionandsections137.073,138.060,and
156138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly,secondregular
157sessionandsection137.073asmodifiedbyhousecommitteesubstituteforsenatesubstitute
158forsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneralassembly,
159secondregularsession,forthenextyearofthegeneralreassessment,priortoJanuaryfirstof
160anyyear,butendingonorbeforeDecember31,2025. Foralltaxyearsbeginningonor
161afterJanuary1,2026,Nocountyorcitynotwithinacountyshallexercisethisopt-out
162provisionafterimplementingtheprovisionsofthissectionandsections137.073,138.060,
HCSHB119 35 163and138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly,second
164regularsessionandsection137.073asmodifiedbyhousecommitteesubstituteforsenate
165substituteforsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneral
166assembly,secondregularsession,inayearofgeneralreassessment.Forthepurposesof
167applyingtheprovisionsofthissubsection,apoliticalsubdivisioncontainedwithintwoor
168morecountieswhereatleastoneofsuchcountieshasoptedoutandatleastoneofsuch
169countieshasnotoptedoutshallcalculateasingletaxrateasineffectpriortotheenactmentof
170housebillno.1150oftheninety-firstgeneralassembly,secondregularsession.Agoverning
171bodyofacitynotwithinacountyoracountythathasoptedoutundertheprovisionsofthis
172subsectionmaychoosetoimplementtheprovisionsofthissectionandsections137.073,
173138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneralassembly,
174secondregularsession,andsection137.073asmodifiedbyhousecommitteesubstitutefor
175senatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety-secondgeneral
176assembly,secondregularsession,forthenextyearofgeneralreassessment,byanaffirmative
177voteofthegoverningbodypriortoDecemberthirty-firstofanyyear.
178 15.Thegoverningbodyofanycityofthethirdclassificationwithmorethantwenty-
179sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundredinhabitants
180locatedinanycountythathasexerciseditsauthoritytooptoutundersubsection14ofthis
181sectionmaylevyseparateanddifferingtaxratesforrealandpersonalpropertyonlyifsuch
182citybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthebillingand
183collectionofsuchseparateanddifferingtaxrates.Suchseparateanddifferingratesshallnot
184exceedsuchcity'staxrateceiling.
185 16.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,orcoal
186miningformineralsforpurposesofexcavationforfutureuseorsaletoothersthathasnot
187beenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal
188propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax
189commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax
190policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and
191informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared
192confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific
193taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall
194meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal
195miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat
196hasbeenbondedandpermittedunderchapter444.
238.225.1.Beforeconstructionorfundingofanyprojectthedistrictshallsubmitthe
2proposedprojecttothecommissionforitspriorapproval, andapprovalofsuchproject
3shallbebyatleastatwo-thirdsmajorityvoteifthefundingmechanismoftheproject
HCSHB119 36 4includesasalestax.Ifthecommissionbyminutefindsthattheprojectwillimproveorisa
5necessaryordesirableextensionofthestatehighwaysandtransportationsystem,the
6commissionmaypreliminarilyapprovetheprojectsubjecttothedistrictprovidingplansand
7specificationsfortheproposedprojectandmakinganyrevisionsintheplansand
8specificationsrequiredbythecommissionandthedistrictandcommissionenteringintoa
9mutuallysatisfactoryagreementregardingdevelopmentandfuturemaintenanceofthe
10project.Aftersuchpreliminaryapproval,thedistrictmayimposeandcollectsuchtaxesand
11assessmentsasmaybeincludedinthecommission'spreliminaryapproval.Afterthe
12commissionapprovesthefinalconstructionplansandspecifications,thedistrictshallobtain
13priorcommissionapprovalofanymodificationofsuchplansorspecifications.
14 2.Iftheproposedprojectisnotintendedtobemergedintothestatehighwaysand
15transportationsystemunderthecommission'sjurisdiction,thedistrictshallalsosubmitthe
16proposedprojectandproposedplansandspecificationstothelocaltransportationauthority
17thatwillbecometheowneroftheprojectforitspriorapproval, whichshallbebyatleasta
18two-thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax.
19 3.Inthoseinstanceswherealocaltransportationauthorityisrequiredtoapprovea
20projectandthecommissiondeterminesthatithasnodirectinterestinthatproject,the
21commissionmaydeclinetoconsidertheproject.Approvaloftheprojectshallthenvest
22exclusivelywiththelocaltransportationauthoritysubjecttothedistrictmakinganyrevisions
23intheplansandspecificationsrequiredbythelocaltransportationauthorityandthedistrict
24andthelocaltransportationauthorityenteringintoamutuallysatisfactoryagreement
25regardingdevelopmentandfuturemaintenanceoftheproject.Afterthelocaltransportation
26authorityapprovesthefinalconstructionplansandspecifications,byatwo-thirdsvoteifthe
27proposedprojectistobefundedbyasalestax,thedistrictshallobtainpriorapprovalofthe
28localtransportationauthoritybeforemodifyingsuchplansorspecifications.
29 4.Notwithstandinganyprovisionofthissectiontothecontrary,thissectionshallnot
30applytoanydistrictwhoseprojectisapublicmasstransportationsystem.
31 5.Notwithstandinganyprovisionofthissectiontothecontrary,nothinginthis
32sectionshallaffectavoteofthepeopleundertheprovisionsofsection238.230.
238.230.1.Ifapprovedby:
2 (1)Amajorityofthequalifiedvotersvotingonthequestioninthedistrict;or
3 (2)Theownersofrecordofalloftherealpropertylocatedwithinthedistrictwho
4shallindicatetheirapprovalbysigningaspecialassessmentpetition;
5
6thedistrictmaymakeoneormorespecialassessmentsforthoseprojectimprovementswhich
7speciallybenefitthepropertieswithinthedistrict.Improvementswhichmayconferspecial
8benefitswithinadistrictincludebutarenotlimitedtoimprovementswhichareintended
HCSHB119 37 9primarilytoservetrafficoriginatingorendingwithinthedistrict,toreducelocaltraffic
10congestionorcircuityoftravel,ortoimprovethesafetyofmotoristsorpedestrianswithinthe
11district.
12 2.Theballotquestionshallbesubstantiallyinthefollowingform:
13
14Shallthe______TransportationDevelopmentDistrictbeauthorizedtolevyspecial
15assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding
16revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription
17oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedratablyagainst
18eachtract,lotorparcelofpropertywithinthedistrictwhichisbenefittedbysuchprojectin
19proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto
20exceed$______perannumper(insertunitofmeasurement)?
21 3.Thespecialassessmentpetitionshallbesubstantiallyinthefollowingform:
22
23The______TransportationDevelopmentDistrictshallbeauthorizedtolevyspecial
24assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding
25revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription
26oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedprorataagainst
27eachtract,lotorparcelorpropertywithinthedistrictwhichisbenefittedbysuchprojectin
28proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto
29exceed$______perannumper(insertunitofmeasurement).
30 4.Ifaproposalformakingaspecialassessmentfails,thedistrictboardofdirectors
31may,withthepriorapprovalofthecommissionorthelocaltransportationauthoritywhich
32willassumeownershipofthecompletedproject,deletefromtheprojectanyportionwhich
33wastobefundedbyspecialassessmentandwhichisnototherwiserequiredforproject
34integrity.
35 5.Adistrictmayestablishdifferentclassesorsubclassesofrealpropertywithinthe
36districtforpurposesoflevyingdifferingratesofspecialassessments.Thelevyratefor
37specialassessmentsmayvaryforeachclassorsubclassofrealpropertybasedonthelevelof
38benefitderivedbyeachclassorsubclassfromprojectsfundedbythedistrict.
39 6.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
40propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
41(c),asamended,shallbeexemptfromanyspecialassessmentleviedbyadistrictunder
42thissectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt
43purposes.
238.232.1.Ifapprovedbyatleastfour-seventhsofthequalifiedvotersvotingonthe
2questioninthedistrict,thedistrictmayimposeapropertytaxinanamountnottoexceedthe
HCSHB119 38 3annualrateoftencentsonthehundreddollarsassessedvaluation.Thedistrictboardmay
4levyapropertytaxratelowerthanitsapprovedtaxrateceilingandmayincreasethatlowered
5taxratetoalevelnotexceedingthetaxrateceilingwithoutvoterapproval.Thepropertytax
6shallbeuniformthroughoutthedistrict.
7 2.Theballotofsubmissionshallbesubstantiallyinthefollowingform:
8Shallthe______TransportationDevelopmentDistrictimposea
9propertytaxuponallrealandtangiblepersonalpropertywithinthe
10districtatarateofnotmorethan______(insertamount)centsper
11hundreddollarsassessedvaluationforthepurposeofproviding
12revenueforthedevelopmentofaproject(orprojects)inthedistrict
13(insertgeneraldescriptionoftheprojectorprojects,ifnecessary)?
14☐YES☐NO
15Ifyouareinfavorofthequestion,placean"X"intheboxopposite
16"YES".Ifyouareopposedtothequestion,placean"X"inthebox
17opposite"NO".
18 3.Thecountycollectorofeachcountyinwhichthedistrictispartiallyorentirely
19locatedshallcollectthepropertytaxesandspecialbenefitassessmentsmadeuponallreal
20propertyandtangiblepersonalpropertywithinthatcountyandthedistrict,inthesame
21mannerasotherpropertytaxesarecollected.
22 4.Everycountycollectorhavingcollectedorreceiveddistrictpropertytaxesshall,on
23orbeforethefifteenthdayofeachmonthandafterdeductinghiscommissions,remittothe
24treasurerofthatdistricttheamountcollectedorreceivedbyhimpriortothefirstdayofthe
25month.Uponreceiptofsuchmoney,thedistricttreasurershallexecuteareceipttherefor,
26whichheshallforwardordelivertothecollector.Thedistricttreasurershalldepositsuch
27sumsintothedistricttreasury,creditedtotheappropriateprojectorpurpose.Thecollector
28anddistricttreasurershallmakefinalsettlementofthedistrictaccountandcommissions
29owing,notlessthanonceeachyear,ifnecessary.
30 5.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
31propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
32(c),asamended,shallbeexemptfromanypropertytaxleviedbyadistrictunderthis
33sectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt
34purposes.
[50.800.1.OnorbeforethefirstMondayinMarchofeachyear,the
2 countycommissionofeachcountyofthesecond,third,orfourthclassshall
3 prepareandpublishinsomenewspaperasprovidedforinsection493.050,if
4 thereisone,andifnotbynoticespostedinatleasttenplacesinthecounty,a
5 detailedfinancialstatementofthecountyfortheyearendingDecemberthirty-
6 first,preceding.
HCSHB119 39 7 2.Thestatementshallshowthebondeddebtofthecounty,ifany,kind
8 ofbonds,dateofmaturity,interestrate,rateoftaxationleviedforinterestand
9 sinkingfundandauthorityforthelevy,thetotalamountofinterestandsinking
10 fundthathasbeencollectedandinterestandsinkingfundonhandincash.
11 3.Thestatementshallalsoshowseparatelythetotalamountofthe
12 countyandtownshipschoolfundsonhandandloanedout,theamountof
13 penalties,fines,levies,utilities,forfeitures,andanyothertaxescollectedand
14 disbursedorexpendedduringtheyearandturnedintothepermanentschool
15 fund,thenameofeachpersonwhohasaloanfromthepermanentschoolfund,
16 whethercountyortownship,theamountoftheloan,dateloanwasmadeand
17 dateofmaturity,descriptionofthesecurityfortheloan,amount,ifany,of
18 delinquentinterestoneachloan.
19 4.Thestatementshallshowthetotalvaluationofthecountyfor
20 purposesoftaxation,thehighestrateoftaxationtheconstitutionpermitsthe
21 countycommissiontolevyforpurposesofcountyrevenue,therateleviedby
22 thecountycommissionfortheyearcoveredbythestatement,divisionofthe
23 rateleviedamongtheseveralfundsandtotalamountofdelinquenttaxesforall
24 yearsasofDecemberthirty-first.
25 5.Thestatementshallshowreceiptsorrevenuesintoeachandevery
26 fundseparately.Eachfundshallshowthebeginningbalanceofeachfund;
27 eachsourceofrevenue;thetotalamountreceivedfromeachsourceof
28 revenue;thetotalamountavailableineachfund;thetotalamountof
29 disbursementsorexpendituresfromeachfundandtheendingbalanceofeach
30 fundasofDecemberthirty-first.Thetotalreceiptsorrevenuesfortheyear
31 intoallfundsshallbeshownintherecapitulation.Incountieswiththe
32 townshipformofgovernment,eachtownshipshallbeconsideredafund
33 pursuanttothissubsection.
34 6.Totaldisbursementsorexpendituresshallbeshownforwarrants
35 issuedineachcategorycontainedintheformsdevelopedorapprovedbythe
36 stateauditorpursuanttosection50.745.Totalamountofwarrants,personor
37 vendortowhomissuedandpurposeforwhichissuedshallbeshownexceptas
38 hereinprovided.Underaseparateheadingineachfundthestatementsshall
39 showwhatwarrantsareoutstandingandunpaidforthelackoffundsonthat
40 datewithappropriatebalanceoroverdraftineachfundasthecasemaybe.
41 7.Warrantsissuedtopayfortheserviceofelectionjudgesandclerks
42 ofelectionsshallbeinthefollowingform:
43
44 Namesofjudgesandclerksofelectionsat$______perday(listingthenames
45 runinandnotlistingeachnamebylines,andattheendofthelistofnames
46 givingthetotaloftheamountofallthewarrantsissuedforsuchelection
47 services).
48 8.Warrantsissuedtopayfortheserviceofjurorsshallbeinthe
49 followingform:
50
51 Namesofjurorsat$______perday(listingthenamesruninandnotlisting
52 eachnamebylines,andattheendofthelistofnamesgivingthetotalofthe
53 amountofallthewarrantsissuedforsuchelectionservice).
HCSHB119 40 54 9.WarrantstoInternalRevenueServiceforSocialSecurityand
55 withholdingtaxesshallbebroughtintoonecall.
56 10.WarrantstothedirectorofrevenueofMissouriforwithholding
57 taxesshallbebroughtintoonecall.
58 11.Warrantstothedivisionofemploymentsecurityshallbebrought
59 intoonecall.
60 12.WarrantstoMissourilocalgovernmentemployees'retirement
61 systemorotherretirementfundsforeachofficeshallbebroughtintoonecall.
62 13.Warrantsforutilitiessuchasgas,water,lightsandpowershallbe
63 broughtintoonecallexceptthatthetotalshallbeshownforeachvendor.
64 14.Warrantsissuedtoeachtelephonecompanyshallbebroughtinto
65 onecallforeachofficeinthefollowingform:
66
67 (NameofTelephoneCompanyfor______officeandtotalamountofwarrants
68 issued).
69 15.Warrantsissuedtothepostmasterforpostageshallbebroughtinto
70 onecallforeachofficeinthefollowingform:
71
72 (Postmasterfor______officeandtotalamountofwarrantsissued).
73 16.Disbursementsorexpendituresbyroaddistrictsshallshowthe
74 warrants,ifwarrantshavebeenissuedinthesamemannerasprovidedforin
75 subsection5ofthissection.Ifmoneyhasbeendisbursedorexpendedby
76 overseersthefinancialstatementshallshowthetotalpaidbytheoverseerto
77 eachpersonfortheyear,andthepurposeofeachpayment.Receiptsor
78 revenuesintothecountydistributiveschoolfundshallbelistedindetail,
79 disbursementsorexpendituresshallbelistedandtheamountofeach
80 disbursementorexpenditure.Ifanytaxeshavebeenleviedbyvirtueof
81 Section12(a)ofArticleXoftheConstitutionofMissourithefinancial
82 statementshallcontainthefollowing:
83
84 Byvirtueandauthorityofthediscretionarypowerconferreduponthecounty
85 commissionsoftheseveralcountiesofthisstatetolevyataxofnottoexceed
86 35centsonthe$100assessedvaluationthecountycommissionof______
87 Countydidfortheyearcoveredbythisreportlevyataxrateof______cents
88 onthe$100assessedvaluationwhichsaidtaxamountedto$______andwas
89 disbursedorexpendedasfollows:
90
91 Thestatementshallshowhowthemoneywasdisbursedorexpendedandif
92 anypartofthesumhasnotbeenaccountedforindetailundersomeprevious
93 appropriateheadingtheportionnotpreviouslyaccountedforshallbeshownin
94 detail.
95 17.Attheendofthestatementthepersondesignatedbythecounty
96 commissiontopreparethefinancialstatementhereinrequiredshallappendthe
97 followingcertificate:
98 I,______,thedulyauthorizedagentappointedbythecounty
99 commissionof______County,stateofMissouri,topreparefor
100 publicationthefinancialstatementasrequiredbysection50.800,
101 RSMo,herebycertifythatIhavediligentlycheckedtherecordsofthe
HCSHB119 41 102 countyandthattheaboveandforegoingisacompleteandcorrect
103 statementofeveryitemofinformationrequiredinsection50.800,
104 RSMo,fortheyearendingDecember31,______,andespecially
105 haveIcheckedeveryreceiptfromeverysourcewhatsoeverandevery
106 disbursementorexpenditureofeverykindandtowhomandforwhat
107 eachsuchdisbursementorexpenditurewasmadeandthateach
108 receiptorrevenueanddisbursementorexpenditureisaccurately
109 shown.(Ifforanyreasoncompleteandaccurateinformationisnot
110 giventhefollowingshallbeaddedtothecertificate.)Exceptions:
111 Theabovereportisincompletebecauseproperinformationwasnot
112 availableinthefollowingrecords______whichareinthekeepingof
113 thefollowingofficerorofficers.Thepersondesignatedtoprepare
114 thefinancialstatementshallgiveindetailanyincompletedatacalled
115 forbythissection.
116 Date______
117 Officerdesignatedbycountycommissiontopreparefinancial
118 statementrequiredbysection50.800,RSMo.
119
120 Orifnoonehasbeendesignatedsaidstatementhavingbeenpreparedbythe
121 countyclerk,signatureshallbeinthefollowingform:
122
123 Clerkofthecountycommissionandexofficioofficerdesignatedtoprepare
124 financialstatementrequiredbysection50.800,RSMo.
125 18.Anypersonfalselycertifyingtoanyfactcoveredbythecertificate
126 isliableonhisbondanduponconvictionoffalselycertifyingtoanyfact
127 coveredbythecertificateisguiltyofamisdemeanorandpunishablebyafine
128 ofnotlessthantwohundreddollarsormorethanonethousanddollarsorby
129 imprisonmentinthecountyjailfornotlessthanthirtydaysnormorethansix
130 monthsorbybothfineandimprisonment.Anypersonchargedwiththe
131 responsibilityofpreparingthefinancialreportwhowillfullyorknowingly
132 makesafalsereportofanyrecord,is,inadditiontothepenaltyotherwise
133 providedforinthislaw,deemedguiltyofafelonyanduponconvictionshall
134 besentencedtothepenitentiaryfornotlessthantwoyearsnormorethanfive
135 years.]
[50.810.1.Thestatementshallbeprintedinnotlessthan8-point
2 type,butnotmorethanthesmallestpointtypeover8-pointtypeavailableand
3 inthestandardcolumnwidthmeasurethatwilltaketheleastspace.The
4 publishershallfiletwoproofsofpublicationwiththecountycommissionand
5 thecommissionshallforwardoneprooftothestateauditorandshallfilethe
6 otherintheofficeofthecommission.Thecountycommissionshallnotpay
7 thepublisheruntilproofofpublicationisfiledwiththecommissionandshall
8 notpaythepersondesignatedtopreparethestatementforthepreparationof
9 thecopyforthestatementuntilthestateauditornotifiesthecommissionthat
10 proofofpublicationhasbeenreceivedandthatitcomplieswiththe
11 requirementsofthissection.
HCSHB119 42 12 2.Thestatementshallbespreadontherecordofthecommissionand
13 forthispurposethepublishershallberequiredtofurnishthecommissionwith
14 atleasttwocopiesofthestatementthatmaybepastedontherecord.The
15 publishershallitemizethecostofpublishingsaidstatementbycolumninchas
16 properlychargeabletotheseveralfundsandshallsubmitsuchcostsfor
17 paymenttothecountycommission.Thecountycommissionshallpayoutof
18 eachfundintheproportionthateachitembearstothetotalcostofpublishing
19 saidstatementandshallissuewarrantstherefor;providedanypartnotproperly
20 chargeabletoanyspecificfundshallbepaidfromthecountygeneralrevenue
21 fund.
22 3.Thestateauditorshallnotifythecountytreasurerimmediatelyof
23 thereceiptoftheproofofpublicationofthestatement.AfterthefirstofApril
24 ofeachyearthecountytreasurershallnotpayorenterforprotestanywarrant
25 forthepayofanycommissionerofanycountycommissionuntilnoticeis
26 receivedfromthestateauditorthattherequiredproofofpublicationhasbeen
27 filed.Anycountytreasurerpayingorenteringforprotestanywarrantforany
28 commissionerofthecountycommissionpriortothereceiptofsuchnotice
29 fromthestateauditorshallbeliableonhisofficialbondtherefor.
30 4.Thestateauditorshallpreparesampleformsforfinancialstatements
31 andshallmailthesametothecountyclerksoftheseveralcountiesinthis
32 state.Ifthecountycommissionemploysanypersonotherthanabonded
33 countyofficertopreparethefinancialstatementthecountycommissionshall
34 requiresuchpersontogivebondwithgoodandsufficientsuretiesinthepenal
35 sumofonethousanddollarsforthefaithfulperformanceofhisduty.Ifany
36 countyofficerorotherpersonemployedtopreparethefinancialstatement
37 hereinprovidedforshallfail,neglect,orrefuseto,inanymanner,complywith
38 theprovisionsofthislawheshall,inadditiontootherpenaltiesherein
39 provided,beliableonhisofficialbondforderelictionofduty.]
✔
HCSHB119 43