| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1582 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVECATON. |
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| 5 | 5 | | 2993H.02I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections137.180,137.355,138.060,138.434,and139.031,RSMo,andtoenactin |
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| 8 | 8 | | lieuthereoffivenewsectionsrelatingtopropertytaxes. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections137.180,137.355,138.060,138.434,and139.031,RSMo,are |
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| 11 | 11 | | 2repealedandfivenewsectionsenactedinlieuthereof,tobeknownassections137.180, |
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| 12 | 12 | | 3137.355,138.060,138.434,and139.031,toreadasfollows: |
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| 13 | 13 | | 137.180.1.Wheneveranyassessorshallincreasethevaluationofanyrealproperty |
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| 14 | 14 | | 2heshallforthwithnotifytherecordownerofsuchincrease,eitherinperson,orbymail |
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| 15 | 15 | | 3directedtothelastknownaddress;everysuchincreaseinassessedvaluationmadebythe |
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| 16 | 16 | | 4assessorshallbesubjecttoreviewbythecountyboardofequalizationwhereatthelandowner |
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| 17 | 17 | | 5shallbeentitledtobeheard,andthenoticetothelandownershallsostate. |
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| 18 | 18 | | 6 2.EffectiveJanuary1,2009,forallcountieswithacharterformofgovernment,other |
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| 19 | 19 | | 7thananycountyadoptingacharterformofgovernmentafterJanuary1,2008,wheneverany |
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| 20 | 20 | | 8assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe |
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| 21 | 21 | | 9recordowneronorbeforeJunefifteenthofsuchincreaseand,inayearofgeneral |
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| 22 | 22 | | 10reassessment,thecountyshallnotifytherecordowneroftheprojectedtaxliabilitylikelyto |
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| 23 | 23 | | 11resultfromsuchanincrease,eitherinperson,orbymaildirectedtothelastknownaddress; |
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| 24 | 24 | | 12everysuchincreaseinassessedvaluationmadebytheassessorshallbesubjecttoreviewby |
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| 25 | 25 | | 13thecountyboardofequalizationwhereatthelandownershallbeentitledtobeheard,andthe |
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| 26 | 26 | | 14noticetothelandownershallsostate.Noticeoftheprojectedtaxliabilityfromthecounty |
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| 27 | 27 | | 15shallaccompanythenoticeofincreasedvaluationfromtheassessor. |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 3.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt |
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| 30 | 30 | | 17ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections |
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| 31 | 31 | | 184and5ofthissectionfromthestatetaxcommission,foranycountynotsubjecttothe |
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| 32 | 32 | | 19provisionsofsubsection2ofthissectionorsubsection2ofsection137.355,wheneverany |
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| 33 | 33 | | 20assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe |
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| 34 | 34 | | 21recordowneronorbeforeJunefifteenthofthepreviousassessedvalueandsuchincrease |
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| 35 | 35 | | 22eitherinperson,orbymaildirectedtothelastknownaddressandincludeinsuchnoticea |
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| 36 | 36 | | 23statementindicatingthatthechangeinassessedvaluemayimpacttherecordowner'stax |
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| 37 | 37 | | 24liabilityandprovideallprocessesanddeadlinesforappealingdeterminationsoftheassessed |
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| 38 | 38 | | 25valueofsuchproperty.Suchnoticeshallbeprovidedinafontandformatsufficienttoalerta |
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| 39 | 39 | | 26recordownerofthepotentialimpactupontaxliabilityandtheappellateprocessesavailable. |
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| 40 | 40 | | 27 4.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe |
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| 41 | 41 | | 28implementationoftherequirementsprovidedunderthissubsectionandsubsection5ofthis |
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| 42 | 42 | | 29sectionfromthestatetaxcommission,forallcountiesnotsubjecttotheprovisionsof |
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| 43 | 43 | | 30subsection2ofthissectionorsubsection2ofsection137.355,wheneveranyassessorshall |
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| 44 | 44 | | 31increasethevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowner |
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| 45 | 45 | | 32onorbeforeJunefifteenthofsuchincreaseand,inayearofgeneralreassessment,thecounty |
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| 46 | 46 | | 33shallnotifytherecordowneroftheprojectedtaxliabilitylikelytoresultfromsuchan |
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| 47 | 47 | | 34increase,eitherinperson,orbymaildirectedtothelastknownaddress;everysuchincrease |
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| 48 | 48 | | 35inassessedvaluationmadebytheassessorshallbesubjecttoreviewbythecountyboardof |
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| 49 | 49 | | 36equalizationwhereatthelandownershallbeentitledtobeheard,andthenoticetothe |
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| 50 | 50 | | 37landownershallsostate.Noticeoftheprojectedtaxliabilityfromthecountyshall |
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| 51 | 51 | | 38accompanythenoticeofincreasedvaluationfromtheassessor. |
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| 52 | 52 | | 39 5.Thenoticeofprojectedtaxliability,requiredundersubsections2and4ofthis |
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| 53 | 53 | | 40section,fromthecountyshallinclude: |
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| 54 | 54 | | 41 (1)Therecordowner'sname,address,andtheparcelnumberoftheproperty; |
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| 55 | 55 | | 42 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord |
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| 56 | 56 | | 43owner; |
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| 57 | 57 | | 44 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe |
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| 58 | 58 | | 45propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions; |
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| 59 | 59 | | 46 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach |
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| 60 | 60 | | 47politicalsubdivisionlevyingataxuponthepropertyoftherecordowner; |
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| 61 | 61 | | 48 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga |
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| 62 | 62 | | 49taxuponthepropertyoftherecordowner; |
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| 63 | 63 | | 50 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe |
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| 64 | 64 | | 51propertyoftherecordowner; |
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| 65 | 65 | | HB1582 2 52 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga |
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| 66 | 66 | | 53taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe |
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| 67 | 67 | | 54politicalsubdivisionlevyingthetax;and |
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| 68 | 68 | | 55 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer. |
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| 69 | 69 | | 56 6.Inadditiontotherequirementsprovidedundersubsections1,2,and5ofthis |
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| 70 | 70 | | 57section,effectiveJanuary1,2011,inanycountywithacharterformofgovernmentandwith |
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| 71 | 71 | | 58morethanonemillioninhabitants,wheneveranyassessorshallnotifyarecordownerofany |
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| 72 | 72 | | 59changeinassessedvalue,suchassessorshallprovidenoticethatinformationregardingthe |
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| 73 | 73 | | 60specificassessmentmethodandthebasisofthecomputationofvalueforsuchpropertyis |
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| 74 | 74 | | 61availableontheassessor'swebsiteandprovidetheexactwebsiteaddressatwhichsuch |
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| 75 | 75 | | 62informationmaybeaccessed.Suchnotificationshallprovidetheassessor'scontact |
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| 76 | 76 | | 63informationtoenabletaxpayerswithoutinternetaccesstorequestandreceiveinformation |
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| 77 | 77 | | 64regardingtheassessmentmethodandcomputationofvalueforsuchproperty.Ifanythird- |
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| 78 | 78 | | 65partydocuments,reports,orotherdatawasrelieduponbytheassessorinthe |
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| 79 | 79 | | 66computationofassessedvalue,suchdocuments,reports,orotherdatashallbedisclosed |
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| 80 | 80 | | 67totherecordownerontheassessor'swebsiteidentifiedinthenoticerequiredunderthis |
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| 81 | 81 | | 68subsection. |
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| 82 | 82 | | 137.355.1.Ifanassessorincreasesthevaluationofanytangiblepersonalpropertyas |
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| 83 | 83 | | 2estimatedintheitemizedlistfurnishedtotheassessor,andifanassessorincreasesthe |
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| 84 | 84 | | 3valuationofanyrealproperty,heshallforthwithnotifytherecordowneroftheincreaseeither |
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| 85 | 85 | | 4inpersonorbymaildirectedtothelastknownaddress,andiftheaddressoftheowneris |
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| 86 | 86 | | 5unknownnoticeshallbegivenbypublicationintwonewspaperspublishedinthecounty. |
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| 87 | 87 | | 6 2.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt |
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| 88 | 88 | | 7ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections |
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| 89 | 89 | | 83and4ofthissectionfromthestatetaxcommission,wheneveranyassessorshallincrease |
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| 90 | 90 | | 9thevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowneronor |
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| 91 | 91 | | 10beforeJunefifteenthofthepreviousassessedvalueandsuchincreaseeitherinperson,orby |
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| 92 | 92 | | 11maildirectedtothelastknownaddressandincludeonthefaceofsuchnotice,innolessthan |
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| 93 | 93 | | 12twelve-pointfont,thefollowingstatement: |
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| 94 | 94 | | 13 NOTICETOTAXPAYER:IFYOURASSESSEDVALUEHASINCREASED,IT |
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| 95 | 95 | | 14MAYINCREASEYOURREALPROPERTYTAXESWHICHAREDUEDECEMBER |
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| 96 | 96 | | 15THIRTY-FIRST.IFYOUDONOTAGREETHATTHEVALUEOFYOURPROPERTY |
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| 97 | 97 | | 16HASINCREASED,YOUMUSTCHALLENGETHEVALUEONORBEFORE______ |
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| 98 | 98 | | 17(INSERTDATEBYWHICHAPPEALMUSTBEFILED)BYCONTACTINGYOUR |
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| 99 | 99 | | 18COUNTYASSESSOR. |
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| 100 | 100 | | 19 3.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe |
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| 101 | 101 | | 20implementationoftherequirementsprovidedunderthissubsectionandsubsection4ofthis |
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| 102 | 102 | | HB1582 3 21sectionfromthestatetaxcommission,ifanassessorincreasesthevaluationofanyreal |
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| 103 | 103 | | 22property,theassessor,onorbeforeJunefifteenth,shallnotifytherecordownerofthe |
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| 104 | 104 | | 23increaseand,inayearofgeneralreassessment,thecountyshallnotifytherecordownerofthe |
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| 105 | 105 | | 24projectedtaxliabilitylikelytoresultfromsuchanincreaseeitherinpersonorbymail |
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| 106 | 106 | | 25directedtothelastknownaddress,and,iftheaddressoftheownerisunknown,noticeshall |
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| 107 | 107 | | 26begivenbypublicationintwonewspaperspublishedinthecounty.Noticeoftheprojected |
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| 108 | 108 | | 27taxliabilityfromthecountyshallaccompanythenoticeofincreasedvaluationfromthe |
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| 109 | 109 | | 28assessor. |
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| 110 | 110 | | 29 4.Thenoticeofprojectedtaxliability,requiredundersubsection3ofthissection, |
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| 111 | 111 | | 30fromthecountyshallinclude: |
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| 112 | 112 | | 31 (1)Therecordowner'sname,address,andtheparcelnumberoftheproperty; |
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| 113 | 113 | | 32 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord |
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| 114 | 114 | | 33owner; |
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| 115 | 115 | | 34 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe |
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| 116 | 116 | | 35propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions; |
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| 117 | 117 | | 36 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach |
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| 118 | 118 | | 37politicalsubdivisionlevyingataxuponthepropertyoftherecordowner; |
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| 119 | 119 | | 38 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga |
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| 120 | 120 | | 39taxuponthepropertyoftherecordowner; |
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| 121 | 121 | | 40 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe |
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| 122 | 122 | | 41propertyoftherecordowner; |
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| 123 | 123 | | 42 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga |
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| 124 | 124 | | 43taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe |
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| 125 | 125 | | 44politicalsubdivisionlevyingthetax;and |
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| 126 | 126 | | 45 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer. |
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| 127 | 127 | | 46 5.(1)Wheneveranassessornotifiesarecordownerofanincreaseinassessed |
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| 128 | 128 | | 47valueasrequiredundersubsection3ofthissection,suchassessorshallprovide: |
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| 129 | 129 | | 48 (a)Noticethatinformationregardingthespecificassessmentmethodandthe |
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| 130 | 130 | | 49basisofthecomputationofvalueforsuchpropertyisavailableontheassessor's |
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| 131 | 131 | | 50website;and |
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| 132 | 132 | | 51 (b)Theexactwebsiteaddressatwhichsuchinformationmaybeaccessed. |
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| 133 | 133 | | 52 (2)Suchnotificationshallprovidetheassessor'scontactinformationtoenable |
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| 134 | 134 | | 53taxpayerswithoutinternetaccesstorequestandreceiveinformationregardingthe |
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| 135 | 135 | | 54assessmentmethodandcomputationofvalueforsuchproperty. |
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| 136 | 136 | | 55 (3)Ifanythird-partydocuments,reports,orotherdatawasrelieduponbythe |
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| 137 | 137 | | 56assessorinthecomputationofassessedvalue,suchdocuments,reports,orotherdata |
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| 138 | 138 | | HB1582 4 57shallbedisclosedtotherecordownerontheassessor'swebsiteidentifiedinthenotice |
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| 139 | 139 | | 58requiredunderthissubsection. |
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| 140 | 140 | | 138.060.1.Thecountyboardofequalizationshall,inasummaryway,determineall |
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| 141 | 141 | | 2appealsfromthevaluationofpropertymadebytheassessor,andshallcorrectandadjustthe |
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| 142 | 142 | | 3assessmentaccordingly.Thereshallbenopresumptionthattheassessor'svaluationis |
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| 143 | 143 | | 4correct.Inanycountywithacharterformofgovernmentwithapopulationgreaterthantwo |
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| 144 | 144 | | 5hundredeightythousandinhabitantsbutlessthantwohundredeighty-fivethousand |
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| 145 | 145 | | 6inhabitants,inanycountywithacharterformofgovernmentwithgreaterthanonemillion |
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| 146 | 146 | | 7inhabitants,inanycitynotwithinacounty,andinanyothercountyforanypropertywhose |
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| 147 | 147 | | 8assessedvaluationincreasedatleastfifteenpercentfromthepreviousassessmentunlessthe |
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| 148 | 148 | | 9increaseisduetonewconstructionorimprovement,theassessorshallhavetheburdento |
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| 149 | 149 | | 10provethattheassessor'svaluationdoesnotexceedthetruemarketvalueofthesubject |
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| 150 | 150 | | 11property.Insuchcountyorcity,intheeventaphysicalinspectionofthesubjectpropertyis |
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| 151 | 151 | | 12requiredbysubsection10ofsection137.115,theassessorshallhavetheburdentoestablish |
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| 152 | 152 | | 13themannerinwhichthephysicalinspectionwasperformedandshallhavetheburdento |
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| 153 | 153 | | 14provethatthephysicalinspectionwasperformedinaccordancewithsection137.115.Insuch |
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| 154 | 154 | | 15countyorcity,intheeventtheassessorfailstoprovidesufficientevidencetoestablishthat |
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| 155 | 155 | | 16thephysicalinspectionwasperformedinaccordancewithsection137.115,theproperty |
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| 156 | 156 | | 17ownershallprevailontheappealasamatteroflaw,andtheassessor'sincreasedassessed |
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| 157 | 157 | | 18valuationshallbevoidinitsentirety,andthepreviousassessedvaluationshallbe |
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| 158 | 158 | | 19appliedtothepropertyinplaceoftheincreasedassessedvaluation. Atanyhearing |
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| 159 | 159 | | 20beforethestatetaxcommissionoracourtofcompetentjurisdictionofanappealof |
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| 160 | 160 | | 21assessmentfromafirstclasschartercountyoracitynotwithinacounty,theassessorshallnot |
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| 161 | 161 | | 22advocatenorpresentevidenceadvocatingavaluationhigherthanthatvaluefinally |
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| 162 | 162 | | 23determinedbytheassessororthevaluedeterminedbytheboardofequalization,whicheveris |
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| 163 | 163 | | 24higher,forthatassessmentperiod. |
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| 164 | 164 | | 25 2.Thecountyclerkshallkeepanaccuraterecordoftheproceedingsandordersofthe |
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| 165 | 165 | | 26board,andtheassessorshallcorrectallerroneousassessments,andtheclerkshalladjustthe |
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| 166 | 166 | | 27taxbookaccordingtotheordersofsuchboardandtheordersofthestatetaxcommission, |
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| 167 | 167 | | 28exceptthatinaddingordeductingsuchpercenttoeachtractorparcelofrealestateas |
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| 168 | 168 | | 29requiredbysuchboardorstatetaxcommission,heshalladdordeductineachcaseany |
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| 169 | 169 | | 30fractionalsumoflessthanfiftycents,sothatthevalueofanyseparatetractshallcontainno |
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| 170 | 170 | | 31fractionsofadollar. |
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| 171 | 171 | | 138.434.Inanyfirstclasschartercountyoracitynotwithinacounty[mayrequire |
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| 172 | 172 | | 2byordinanceorcharterthereimbursementto],ataxpayer[fortheamountofjustand |
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| 173 | 173 | | 3reasonableappraisalcosts,attorneyfeesandcourtcosts] shallbeentitledtoanawardofall |
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| 174 | 174 | | 4appraisalcostsandcourtcostsresultingfromanevidentiaryhearingbeforethestatetax |
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| 175 | 175 | | HB1582 5 5commissionoracourtofcompetentjurisdictionifsuchappealresultsinafinaldecision |
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| 176 | 176 | | 6reducingtheappraisedvalueofresidentialpropertybyatleastfifteenpercentortheappraised |
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| 177 | 177 | | 7valueofutility,industrialrailroadandothersubclassthreepropertybyatleasttwenty-five |
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| 178 | 178 | | 8percentfromtheappraisedvaluedeterminedbytheboardofequalizationforthattaxyear. |
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| 179 | 179 | | 9Thecommissionorcourtawardingsuchfeesandcostsshallconsiderthereasonablenessof |
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| 180 | 180 | | 10thefeesandcostswithinthecontextoftheparticularcase.Suchfeesandcostsshallnot |
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| 181 | 181 | | 11exceed[one]fivethousanddollarsforaresidentialpropertyappeal.Suchfeesandcostsfor |
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| 182 | 182 | | 12utility,industrialrailroadorothersubclassthreepropertyappealsshallnotexceedthelesser |
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| 183 | 183 | | 13of[four] fivethousanddollarsortwenty-fivepercentofthetaxsavingsresultingfromthe |
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| 184 | 184 | | 14appeal.Theprovisionsofthissectionshallonlyapplytothefirstcontestedyearwhencases |
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| 185 | 185 | | 15aretriedonaconsolidatedbasis. |
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| 186 | 186 | | 139.031.1.Anytaxpayermayprotestalloranypartofanycurrenttaxesassessed |
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| 187 | 187 | | 2againstthetaxpayer,excepttaxescollectedbythedirectorofrevenueofMissouri.Anysuch |
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| 188 | 188 | | 3taxpayerdesiringtopayanycurrenttaxesunderprotestorwhilepayingtaxesbasedupona |
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| 189 | 189 | | 4disputedassessmentshall[, atthetimeofpayingsuchtaxes,] makefullpaymentofthecurrent |
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| 190 | 190 | | 5taxbillbeforethedelinquencydateandfilewiththecollectorbeforethedelinquencydatea |
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| 191 | 191 | | 6writtenstatementsettingforththegroundsonwhichtheprotestisbased.Thestatementshall |
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| 192 | 192 | | 7includethetruevalueinmoneyclaimedbythetaxpayerifdisputed.Anappealbeforethe |
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| 193 | 193 | | 8statetaxcommissionshallnotbedismissedonthegroundsthatataxpayerfailedtofilea |
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| 194 | 194 | | 9writtenstatementwhenpayingtaxesbaseduponadisputedassessment. |
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| 195 | 195 | | 10 2.Uponreceiving[paymentofcurrenttaxesunder] writtennoticeofprotestunder |
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| 196 | 196 | | 11subsection1ofthissectionoruponreceivingfromthestatetaxcommissionorthecircuit |
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| 197 | 197 | | 12courtnoticeofanappealfromthestatetaxcommissionorthecircuitcourtundersection |
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| 198 | 198 | | 13138.430,[alongwith]andfullpaymentofthecurrenttaxbillbeforethedelinquencydate,the |
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| 199 | 199 | | 14collectorshalldisbursetotheproperofficialallportionsoftaxesnotprotestedornotdisputed |
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| 200 | 200 | | 15bythetaxpayerandshallimpoundinaseparatefundallportionsofsuchtaxeswhichare |
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| 201 | 201 | | 16protestedorindispute.Everytaxpayerprotestingthepaymentofcurrenttaxesunder |
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| 202 | 202 | | 17subsection1ofthissectionshall,withinninetydaysafterfilinghisprotest,commencean |
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| 203 | 203 | | 18actionagainstthecollectorbyfilingapetitionfortherecoveryoftheamountprotestedinthe |
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| 204 | 204 | | 19circuitcourtofthecountyinwhichthecollectormaintainshisoffice.Ifanytaxpayerso |
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| 205 | 205 | | 20protestinghistaxesundersubsection1ofthissectionshallfailtocommenceanactioninthe |
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| 206 | 206 | | 21circuitcourtfortherecoveryofthetaxesprotestedwithinthetimeprescribedinthis |
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| 207 | 207 | | 22subsection,suchprotestshallbecomenullandvoidandofnoeffect,andthecollectorshall |
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| 208 | 208 | | 23thendisbursetotheproperofficialthetaxesimpounded,andanyinterestearnedthereon,as |
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| 209 | 209 | | 24providedaboveinthissubsection. |
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| 210 | 210 | | 25 3.Noactionagainstthecollectorshallbecommencedbyanytaxpayerwhohas, |
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| 211 | 211 | | 26effectiveforthecurrenttaxyear,filedwiththestatetaxcommissionorthecircuitcourta |
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| 212 | 212 | | HB1582 6 27timelyandproperappealoftheassessmentofthetaxpayer'sproperty.Theportionoftaxesin |
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| 213 | 213 | | 28disputefromanappealofanassessmentshallbeimpoundedinaseparatefundandthe |
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| 214 | 214 | | 29commissioninitsdecisionandorderissuedunderchapter138orthecircuitcourtinits |
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| 215 | 215 | | 30judgmentmayorderalloranypartofsuchtaxesrefundedtothetaxpayer,ormayauthorize |
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| 216 | 216 | | 31thecollectortoreleaseanddisbursealloranypartofsuchtaxes. |
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| 217 | 217 | | 32 4.Trialoftheactionforrecoveryoftaxesprotestedundersubsection1ofthissection |
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| 218 | 218 | | 33inthecircuitcourtshallbeinthemannerprescribedfornonjurycivilproceedings,and,after |
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| 219 | 219 | | 34determinationoftheissues,thecourtshallmakesuchordersasmaybejustandequitableto |
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| 220 | 220 | | 35refundtothetaxpayeralloranypartofthecurrenttaxespaidunderprotest,togetherwithany |
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| 221 | 221 | | 36interestearnedthereon,ortoauthorizethecollectortoreleaseanddisbursealloranypartof |
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| 222 | 222 | | 37theimpoundedtaxes,andanyinterestearnedthereon,totheappropriateofficialsofthetaxing |
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| 223 | 223 | | 38authorities.Eitherpartytotheproceedingsmayappealthedeterminationofthecircuitcourt. |
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| 224 | 224 | | 39 5.Allthecountycollectorsoftaxes,andthecollectoroftaxesinanycitynotwithina |
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| 225 | 225 | | 40county,shall,uponwrittenapplicationofataxpayer,refundorcreditagainstthetaxpayer's |
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| 226 | 226 | | 41taxliabilityinthefollowingtaxableyearandsubsequentconsecutivetaxableyearsuntilthe |
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| 227 | 227 | | 42taxpayerhasreceivedcreditinfullforanyrealorpersonalpropertytaxmistakenlyor |
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| 228 | 228 | | 43erroneouslyleviedagainstthetaxpayerandcollectedinwholeorinpartbythecollector. |
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| 229 | 229 | | 44Suchapplicationshallbefiledwithinthreeyearsafterthetaxismistakenlyorerroneously |
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| 230 | 230 | | 45paid.Thegoverningbody,orotherappropriatebodyorofficialofthecountyorcitynot |
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| 231 | 231 | | 46withinacounty,shallmakeavailabletothecollectorfundsnecessarytomakerefundsunder |
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| 232 | 232 | | 47thissubsectionbyissuingwarrantsuponthefundtowhichthemistakenorerroneous |
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| 233 | 233 | | 48paymenthasbeencredited,orotherwise. |
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| 234 | 234 | | 49 6.Notaxpayershallreceiveanyinterestonanymoneypaidinbythetaxpayer |
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| 235 | 235 | | 50erroneously. |
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| 236 | 236 | | 51 7.Allprotestedtaxesimpoundedunderprotestundersubsection1ofthissectionand |
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| 237 | 237 | | 52alldisputedtaxesimpoundedundernoticeasrequiredbysection138.430shallbeinvestedby |
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| 238 | 238 | | 53thecollectorinthesamemannerasassetsspecifiedinsection30.260forinvestmentofstate |
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| 239 | 239 | | 54moneys.Ataxpayerwhoisentitledtoarefundofprotestedordisputedtaxesshallalso |
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| 240 | 240 | | 55receivetheinterestearnedontheinvestmentthereof.Ifthecollectorisorderedtoreleaseand |
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| 241 | 241 | | 56disburseallorpartofthetaxespaidunderprotestordisputetotheproperofficial,suchtaxes |
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| 242 | 242 | | 57shallbedisbursedalongwiththeproportionalamountofinterestearnedontheinvestmentof |
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| 243 | 243 | | 58thetaxesduetheparticulartaxingauthority. |
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| 244 | 244 | | 59 8.Anytaxingauthoritymayrequesttobenotifiedbythecountycollectorofcurrent |
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| 245 | 245 | | 60taxespaidunderprotest.Suchrequestshallbeinwritingandsubmittedonorbefore |
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| 246 | 246 | | 61Februaryfirstnextfollowingthedelinquentdateofcurrenttaxespaidunderprotestor |
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| 247 | 247 | | 62disputed,andthecountycollectorshallprovidesuchinformationonorbeforeMarchfirstof |
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| 248 | 248 | | 63thesameyeartotherequestingtaxingauthorityofthetaxespaidunderprotestanddisputed |
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| 249 | 249 | | HB1582 7 64taxeswhichwouldbereceivedbysuchtaxingauthorityifthefundswerenotthesubjectofa |
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| 250 | 250 | | 65protestordispute.Anytaxingauthoritymayapplytothecircuitcourtofthecountyorcity |
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| 251 | 251 | | 66notwithinacountyinwhichacollectorhasimpoundedprotestedordisputedtaxesunderthis |
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| 252 | 252 | | 67sectionand,uponasatisfactoryshowingthatsuchtaxingauthoritywouldreceivesuch |
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| 253 | 253 | | 68impoundedtaxfundsiftheywerenotthesubjectofaprotestordisputeandthatsuchtaxing |
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| 254 | 254 | | 69authorityhasthefinancialabilityandlegalcapacitytorepaysuchimpoundedtaxfundsinthe |
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| 255 | 255 | | 70eventadecisionorderingarefundtothetaxpayerissubsequentlymade,thecircuitcourtshall |
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| 256 | 256 | | 71order,pendentelite,thedisbursalofalloranypartofsuchimpoundedtaxfundstosuch |
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| 257 | 257 | | 72taxingauthority.Thecircuitcourtissuinganorderunderthissubsectionshallretain |
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| 258 | 258 | | 73jurisdictionofsuchmatterforfurtherproceedings,ifany,tocompelrestitutionofsuchtax |
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| 259 | 259 | | 74fundstothetaxpayer.Intheeventthatanyprotestedordisputedtaxfundsrefundedtoa |
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| 260 | 260 | | 75taxpayerweredisbursedtoataxingauthorityunderthissubsectioninsteadofbeingheldand |
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| 261 | 261 | | 76investedbythecollectorundersubsection7ofthissection,thetaxpayershallbeentitledto |
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| 262 | 262 | | 77interestonallrefundedtaxfunds, fromthedatethatthedisputedtaxesweredistributedto |
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| 263 | 263 | | 78ataxingauthoritythroughthedateoftherefund,atthe[annualrate]ratescalculatedby |
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| 264 | 264 | | 79thestatetreasurerandappliedbythedirectorofrevenueundersection32.068.Thismeasure |
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| 265 | 265 | | 80ofinterestshallonlyapplytoprotestedordisputedtaxfundsactuallydistributedtoataxing |
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| 266 | 266 | | 81authoritypursuanttothissubsection.Intheeventofarefundofprotestedordisputedtax |
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| 267 | 267 | | 82fundswhichremainimpoundedbythecollector,thetaxpayershallinsteadbeentitledtothe |
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| 268 | 268 | | 83interestactuallyearnedonthoserefundedimpoundedtaxfundsundersubsection7ofthis |
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| 269 | 269 | | 84section.Anysovereignorofficialimmunityotherwiseapplicabletothetaxingauthoritiesis |
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| 270 | 270 | | 85herebywaivedforallpurposesrelatedtothissubsection,andthetaxpayerisexpressly |
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| 271 | 271 | | 86authorizedtoseekanorderenforcingthisprovisionfromthecircuitcourtthatoriginally |
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| 272 | 272 | | 87orderedthedistributionoftheprotestedordisputedfunds,ordirectlyfromthestatetax |
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| 273 | 273 | | 88commission,ifthetaxappealthatresultedintherefundwasheardanddeterminedbythe |
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| 274 | 274 | | 89statetaxcommission. |
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| 275 | 275 | | 90 9.Noappealfiledfromthecircuitcourt'sorstatetaxcommission'sdetermination |
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| 276 | 276 | | 91pertainingtotheamountofrefundshallstayanyorderofrefund,butthedecisionfiledbyany |
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| 277 | 277 | | 92courtoflastreviewmodifyingthatdeterminationshallbebindingontheparties,andthe |
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| 278 | 278 | | 93decisionrenderedshallbecompliedwithbythepartyaffectedbyanymodificationwithin |
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| 279 | 279 | | 94ninetydaysofthedateofsuchdecision.Notaxpayershallreceiveanyinterestonany |
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| 280 | 280 | | 95additionalawardofrefund,andthecollectorshallnotreceiveanyinterestonanyordered |
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| 281 | 281 | | 96returnofrefundinwholeorinpart.Intheeventthatataxpayerisentitledtoarefund,the |
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| 282 | 282 | | 97collectorshallissuetherefundtothetaxpayerwithinthirtydaysofthedatethatthe |
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| 283 | 283 | | 98circuitcourt'sorstatetaxcommission'sdeterminationestablishingtheamountofthe |
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| 284 | 284 | | 99refundbecomesfinal,andifthecollectordoesnotissuetherefundwithinthirtydays, |
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| 285 | 285 | | 100thetaxpayershallbeentitledtointerestontherefundattherateestablishedbythe |
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| 286 | 286 | | HB1582 8 101directorofrevenueundersection32.065fortheperiodoftimeaftertheexpirationofthe |
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| 287 | 287 | | 102thirtydaysanduntiltherefundisissued,inadditiontoallotherinterestduetothe |
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| 288 | 288 | | 103taxpayerunderthissection. |
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| 289 | 289 | | âś” |
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| 290 | 290 | | HB1582 9 |
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