FIRSTREGULARSESSION
HOUSEBILLNO.1582
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVECATON.
2993H.02I JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections137.180,137.355,138.060,138.434,and139.031,RSMo,andtoenactin
lieuthereoffivenewsectionsrelatingtopropertytaxes.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections137.180,137.355,138.060,138.434,and139.031,RSMo,are
2repealedandfivenewsectionsenactedinlieuthereof,tobeknownassections137.180,
3137.355,138.060,138.434,and139.031,toreadasfollows:
137.180.1.Wheneveranyassessorshallincreasethevaluationofanyrealproperty
2heshallforthwithnotifytherecordownerofsuchincrease,eitherinperson,orbymail
3directedtothelastknownaddress;everysuchincreaseinassessedvaluationmadebythe
4assessorshallbesubjecttoreviewbythecountyboardofequalizationwhereatthelandowner
5shallbeentitledtobeheard,andthenoticetothelandownershallsostate.
6 2.EffectiveJanuary1,2009,forallcountieswithacharterformofgovernment,other
7thananycountyadoptingacharterformofgovernmentafterJanuary1,2008,wheneverany
8assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe
9recordowneronorbeforeJunefifteenthofsuchincreaseand,inayearofgeneral
10reassessment,thecountyshallnotifytherecordowneroftheprojectedtaxliabilitylikelyto
11resultfromsuchanincrease,eitherinperson,orbymaildirectedtothelastknownaddress;
12everysuchincreaseinassessedvaluationmadebytheassessorshallbesubjecttoreviewby
13thecountyboardofequalizationwhereatthelandownershallbeentitledtobeheard,andthe
14noticetothelandownershallsostate.Noticeoftheprojectedtaxliabilityfromthecounty
15shallaccompanythenoticeofincreasedvaluationfromtheassessor.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 3.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt
17ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections
184and5ofthissectionfromthestatetaxcommission,foranycountynotsubjecttothe
19provisionsofsubsection2ofthissectionorsubsection2ofsection137.355,wheneverany
20assessorshallincreasethevaluationofanyrealproperty,heorsheshallforthwithnotifythe
21recordowneronorbeforeJunefifteenthofthepreviousassessedvalueandsuchincrease
22eitherinperson,orbymaildirectedtothelastknownaddressandincludeinsuchnoticea
23statementindicatingthatthechangeinassessedvaluemayimpacttherecordowner'stax
24liabilityandprovideallprocessesanddeadlinesforappealingdeterminationsoftheassessed
25valueofsuchproperty.Suchnoticeshallbeprovidedinafontandformatsufficienttoalerta
26recordownerofthepotentialimpactupontaxliabilityandtheappellateprocessesavailable.
27 4.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe
28implementationoftherequirementsprovidedunderthissubsectionandsubsection5ofthis
29sectionfromthestatetaxcommission,forallcountiesnotsubjecttotheprovisionsof
30subsection2ofthissectionorsubsection2ofsection137.355,wheneveranyassessorshall
31increasethevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowner
32onorbeforeJunefifteenthofsuchincreaseand,inayearofgeneralreassessment,thecounty
33shallnotifytherecordowneroftheprojectedtaxliabilitylikelytoresultfromsuchan
34increase,eitherinperson,orbymaildirectedtothelastknownaddress;everysuchincrease
35inassessedvaluationmadebytheassessorshallbesubjecttoreviewbythecountyboardof
36equalizationwhereatthelandownershallbeentitledtobeheard,andthenoticetothe
37landownershallsostate.Noticeoftheprojectedtaxliabilityfromthecountyshall
38accompanythenoticeofincreasedvaluationfromtheassessor.
39 5.Thenoticeofprojectedtaxliability,requiredundersubsections2and4ofthis
40section,fromthecountyshallinclude:
41 (1)Therecordowner'sname,address,andtheparcelnumberoftheproperty;
42 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord
43owner;
44 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe
45propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions;
46 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach
47politicalsubdivisionlevyingataxuponthepropertyoftherecordowner;
48 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga
49taxuponthepropertyoftherecordowner;
50 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe
51propertyoftherecordowner;
HB1582 2 52 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga
53taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe
54politicalsubdivisionlevyingthetax;and
55 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer.
56 6.Inadditiontotherequirementsprovidedundersubsections1,2,and5ofthis
57section,effectiveJanuary1,2011,inanycountywithacharterformofgovernmentandwith
58morethanonemillioninhabitants,wheneveranyassessorshallnotifyarecordownerofany
59changeinassessedvalue,suchassessorshallprovidenoticethatinformationregardingthe
60specificassessmentmethodandthebasisofthecomputationofvalueforsuchpropertyis
61availableontheassessor'swebsiteandprovidetheexactwebsiteaddressatwhichsuch
62informationmaybeaccessed.Suchnotificationshallprovidetheassessor'scontact
63informationtoenabletaxpayerswithoutinternetaccesstorequestandreceiveinformation
64regardingtheassessmentmethodandcomputationofvalueforsuchproperty.Ifanythird-
65partydocuments,reports,orotherdatawasrelieduponbytheassessorinthe
66computationofassessedvalue,suchdocuments,reports,orotherdatashallbedisclosed
67totherecordownerontheassessor'swebsiteidentifiedinthenoticerequiredunderthis
68subsection.
137.355.1.Ifanassessorincreasesthevaluationofanytangiblepersonalpropertyas
2estimatedintheitemizedlistfurnishedtotheassessor,andifanassessorincreasesthe
3valuationofanyrealproperty,heshallforthwithnotifytherecordowneroftheincreaseeither
4inpersonorbymaildirectedtothelastknownaddress,andiftheaddressoftheowneris
5unknownnoticeshallbegivenbypublicationintwonewspaperspublishedinthecounty.
6 2.ForallcalendaryearspriortothefirstdayofJanuaryoftheyearfollowingreceipt
7ofsoftwarenecessaryfortheimplementationoftherequirementsprovidedundersubsections
83and4ofthissectionfromthestatetaxcommission,wheneveranyassessorshallincrease
9thevaluationofanyrealproperty,heorsheshallforthwithnotifytherecordowneronor
10beforeJunefifteenthofthepreviousassessedvalueandsuchincreaseeitherinperson,orby
11maildirectedtothelastknownaddressandincludeonthefaceofsuchnotice,innolessthan
12twelve-pointfont,thefollowingstatement:
13 NOTICETOTAXPAYER:IFYOURASSESSEDVALUEHASINCREASED,IT
14MAYINCREASEYOURREALPROPERTYTAXESWHICHAREDUEDECEMBER
15THIRTY-FIRST.IFYOUDONOTAGREETHATTHEVALUEOFYOURPROPERTY
16HASINCREASED,YOUMUSTCHALLENGETHEVALUEONORBEFORE______
17(INSERTDATEBYWHICHAPPEALMUSTBEFILED)BYCONTACTINGYOUR
18COUNTYASSESSOR.
19 3.EffectiveJanuaryfirstoftheyearfollowingreceiptofsoftwarenecessaryforthe
20implementationoftherequirementsprovidedunderthissubsectionandsubsection4ofthis
HB1582 3 21sectionfromthestatetaxcommission,ifanassessorincreasesthevaluationofanyreal
22property,theassessor,onorbeforeJunefifteenth,shallnotifytherecordownerofthe
23increaseand,inayearofgeneralreassessment,thecountyshallnotifytherecordownerofthe
24projectedtaxliabilitylikelytoresultfromsuchanincreaseeitherinpersonorbymail
25directedtothelastknownaddress,and,iftheaddressoftheownerisunknown,noticeshall
26begivenbypublicationintwonewspaperspublishedinthecounty.Noticeoftheprojected
27taxliabilityfromthecountyshallaccompanythenoticeofincreasedvaluationfromthe
28assessor.
29 4.Thenoticeofprojectedtaxliability,requiredundersubsection3ofthissection,
30fromthecountyshallinclude:
31 (1)Therecordowner'sname,address,andtheparcelnumberoftheproperty;
32 (2)Alistofallpoliticalsubdivisionslevyingataxuponthepropertyoftherecord
33owner;
34 (3)Theprojectedtaxrateforeachpoliticalsubdivisionlevyingataxuponthe
35propertyoftherecordowner,andthepurposeforeachlevyofsuchpoliticalsubdivisions;
36 (4)Thepreviousyear'staxratesforeachindividualtaxlevyimposedbyeach
37politicalsubdivisionlevyingataxuponthepropertyoftherecordowner;
38 (5)Thetaxrateceilingforeachlevyimposedbyeachpoliticalsubdivisionlevyinga
39taxuponthepropertyoftherecordowner;
40 (6)Thecontactinformationforeachpoliticalsubdivisionlevyingataxuponthe
41propertyoftherecordowner;
42 (7)Astatementidentifyinganyprojectedtaxratesforpoliticalsubdivisionslevyinga
43taxuponthepropertyoftherecordowner,whichwerenotcalculatedandprovidedbythe
44politicalsubdivisionlevyingthetax;and
45 (8)Thetotalprojectedpropertytaxliabilityofthetaxpayer.
46 5.(1)Wheneveranassessornotifiesarecordownerofanincreaseinassessed
47valueasrequiredundersubsection3ofthissection,suchassessorshallprovide:
48 (a)Noticethatinformationregardingthespecificassessmentmethodandthe
49basisofthecomputationofvalueforsuchpropertyisavailableontheassessor's
50website;and
51 (b)Theexactwebsiteaddressatwhichsuchinformationmaybeaccessed.
52 (2)Suchnotificationshallprovidetheassessor'scontactinformationtoenable
53taxpayerswithoutinternetaccesstorequestandreceiveinformationregardingthe
54assessmentmethodandcomputationofvalueforsuchproperty.
55 (3)Ifanythird-partydocuments,reports,orotherdatawasrelieduponbythe
56assessorinthecomputationofassessedvalue,suchdocuments,reports,orotherdata
HB1582 4 57shallbedisclosedtotherecordownerontheassessor'swebsiteidentifiedinthenotice
58requiredunderthissubsection.
138.060.1.Thecountyboardofequalizationshall,inasummaryway,determineall
2appealsfromthevaluationofpropertymadebytheassessor,andshallcorrectandadjustthe
3assessmentaccordingly.Thereshallbenopresumptionthattheassessor'svaluationis
4correct.Inanycountywithacharterformofgovernmentwithapopulationgreaterthantwo
5hundredeightythousandinhabitantsbutlessthantwohundredeighty-fivethousand
6inhabitants,inanycountywithacharterformofgovernmentwithgreaterthanonemillion
7inhabitants,inanycitynotwithinacounty,andinanyothercountyforanypropertywhose
8assessedvaluationincreasedatleastfifteenpercentfromthepreviousassessmentunlessthe
9increaseisduetonewconstructionorimprovement,theassessorshallhavetheburdento
10provethattheassessor'svaluationdoesnotexceedthetruemarketvalueofthesubject
11property.Insuchcountyorcity,intheeventaphysicalinspectionofthesubjectpropertyis
12requiredbysubsection10ofsection137.115,theassessorshallhavetheburdentoestablish
13themannerinwhichthephysicalinspectionwasperformedandshallhavetheburdento
14provethatthephysicalinspectionwasperformedinaccordancewithsection137.115.Insuch
15countyorcity,intheeventtheassessorfailstoprovidesufficientevidencetoestablishthat
16thephysicalinspectionwasperformedinaccordancewithsection137.115,theproperty
17ownershallprevailontheappealasamatteroflaw,andtheassessor'sincreasedassessed
18valuationshallbevoidinitsentirety,andthepreviousassessedvaluationshallbe
19appliedtothepropertyinplaceoftheincreasedassessedvaluation. Atanyhearing
20beforethestatetaxcommissionoracourtofcompetentjurisdictionofanappealof
21assessmentfromafirstclasschartercountyoracitynotwithinacounty,theassessorshallnot
22advocatenorpresentevidenceadvocatingavaluationhigherthanthatvaluefinally
23determinedbytheassessororthevaluedeterminedbytheboardofequalization,whicheveris
24higher,forthatassessmentperiod.
25 2.Thecountyclerkshallkeepanaccuraterecordoftheproceedingsandordersofthe
26board,andtheassessorshallcorrectallerroneousassessments,andtheclerkshalladjustthe
27taxbookaccordingtotheordersofsuchboardandtheordersofthestatetaxcommission,
28exceptthatinaddingordeductingsuchpercenttoeachtractorparcelofrealestateas
29requiredbysuchboardorstatetaxcommission,heshalladdordeductineachcaseany
30fractionalsumoflessthanfiftycents,sothatthevalueofanyseparatetractshallcontainno
31fractionsofadollar.
138.434.Inanyfirstclasschartercountyoracitynotwithinacounty[mayrequire
2byordinanceorcharterthereimbursementto],ataxpayer[fortheamountofjustand
3reasonableappraisalcosts,attorneyfeesandcourtcosts] shallbeentitledtoanawardofall
4appraisalcostsandcourtcostsresultingfromanevidentiaryhearingbeforethestatetax
HB1582 5 5commissionoracourtofcompetentjurisdictionifsuchappealresultsinafinaldecision
6reducingtheappraisedvalueofresidentialpropertybyatleastfifteenpercentortheappraised
7valueofutility,industrialrailroadandothersubclassthreepropertybyatleasttwenty-five
8percentfromtheappraisedvaluedeterminedbytheboardofequalizationforthattaxyear.
9Thecommissionorcourtawardingsuchfeesandcostsshallconsiderthereasonablenessof
10thefeesandcostswithinthecontextoftheparticularcase.Suchfeesandcostsshallnot
11exceed[one]fivethousanddollarsforaresidentialpropertyappeal.Suchfeesandcostsfor
12utility,industrialrailroadorothersubclassthreepropertyappealsshallnotexceedthelesser
13of[four] fivethousanddollarsortwenty-fivepercentofthetaxsavingsresultingfromthe
14appeal.Theprovisionsofthissectionshallonlyapplytothefirstcontestedyearwhencases
15aretriedonaconsolidatedbasis.
139.031.1.Anytaxpayermayprotestalloranypartofanycurrenttaxesassessed
2againstthetaxpayer,excepttaxescollectedbythedirectorofrevenueofMissouri.Anysuch
3taxpayerdesiringtopayanycurrenttaxesunderprotestorwhilepayingtaxesbasedupona
4disputedassessmentshall[, atthetimeofpayingsuchtaxes,] makefullpaymentofthecurrent
5taxbillbeforethedelinquencydateandfilewiththecollectorbeforethedelinquencydatea
6writtenstatementsettingforththegroundsonwhichtheprotestisbased.Thestatementshall
7includethetruevalueinmoneyclaimedbythetaxpayerifdisputed.Anappealbeforethe
8statetaxcommissionshallnotbedismissedonthegroundsthatataxpayerfailedtofilea
9writtenstatementwhenpayingtaxesbaseduponadisputedassessment.
10 2.Uponreceiving[paymentofcurrenttaxesunder] writtennoticeofprotestunder
11subsection1ofthissectionoruponreceivingfromthestatetaxcommissionorthecircuit
12courtnoticeofanappealfromthestatetaxcommissionorthecircuitcourtundersection
13138.430,[alongwith]andfullpaymentofthecurrenttaxbillbeforethedelinquencydate,the
14collectorshalldisbursetotheproperofficialallportionsoftaxesnotprotestedornotdisputed
15bythetaxpayerandshallimpoundinaseparatefundallportionsofsuchtaxeswhichare
16protestedorindispute.Everytaxpayerprotestingthepaymentofcurrenttaxesunder
17subsection1ofthissectionshall,withinninetydaysafterfilinghisprotest,commencean
18actionagainstthecollectorbyfilingapetitionfortherecoveryoftheamountprotestedinthe
19circuitcourtofthecountyinwhichthecollectormaintainshisoffice.Ifanytaxpayerso
20protestinghistaxesundersubsection1ofthissectionshallfailtocommenceanactioninthe
21circuitcourtfortherecoveryofthetaxesprotestedwithinthetimeprescribedinthis
22subsection,suchprotestshallbecomenullandvoidandofnoeffect,andthecollectorshall
23thendisbursetotheproperofficialthetaxesimpounded,andanyinterestearnedthereon,as
24providedaboveinthissubsection.
25 3.Noactionagainstthecollectorshallbecommencedbyanytaxpayerwhohas,
26effectiveforthecurrenttaxyear,filedwiththestatetaxcommissionorthecircuitcourta
HB1582 6 27timelyandproperappealoftheassessmentofthetaxpayer'sproperty.Theportionoftaxesin
28disputefromanappealofanassessmentshallbeimpoundedinaseparatefundandthe
29commissioninitsdecisionandorderissuedunderchapter138orthecircuitcourtinits
30judgmentmayorderalloranypartofsuchtaxesrefundedtothetaxpayer,ormayauthorize
31thecollectortoreleaseanddisbursealloranypartofsuchtaxes.
32 4.Trialoftheactionforrecoveryoftaxesprotestedundersubsection1ofthissection
33inthecircuitcourtshallbeinthemannerprescribedfornonjurycivilproceedings,and,after
34determinationoftheissues,thecourtshallmakesuchordersasmaybejustandequitableto
35refundtothetaxpayeralloranypartofthecurrenttaxespaidunderprotest,togetherwithany
36interestearnedthereon,ortoauthorizethecollectortoreleaseanddisbursealloranypartof
37theimpoundedtaxes,andanyinterestearnedthereon,totheappropriateofficialsofthetaxing
38authorities.Eitherpartytotheproceedingsmayappealthedeterminationofthecircuitcourt.
39 5.Allthecountycollectorsoftaxes,andthecollectoroftaxesinanycitynotwithina
40county,shall,uponwrittenapplicationofataxpayer,refundorcreditagainstthetaxpayer's
41taxliabilityinthefollowingtaxableyearandsubsequentconsecutivetaxableyearsuntilthe
42taxpayerhasreceivedcreditinfullforanyrealorpersonalpropertytaxmistakenlyor
43erroneouslyleviedagainstthetaxpayerandcollectedinwholeorinpartbythecollector.
44Suchapplicationshallbefiledwithinthreeyearsafterthetaxismistakenlyorerroneously
45paid.Thegoverningbody,orotherappropriatebodyorofficialofthecountyorcitynot
46withinacounty,shallmakeavailabletothecollectorfundsnecessarytomakerefundsunder
47thissubsectionbyissuingwarrantsuponthefundtowhichthemistakenorerroneous
48paymenthasbeencredited,orotherwise.
49 6.Notaxpayershallreceiveanyinterestonanymoneypaidinbythetaxpayer
50erroneously.
51 7.Allprotestedtaxesimpoundedunderprotestundersubsection1ofthissectionand
52alldisputedtaxesimpoundedundernoticeasrequiredbysection138.430shallbeinvestedby
53thecollectorinthesamemannerasassetsspecifiedinsection30.260forinvestmentofstate
54moneys.Ataxpayerwhoisentitledtoarefundofprotestedordisputedtaxesshallalso
55receivetheinterestearnedontheinvestmentthereof.Ifthecollectorisorderedtoreleaseand
56disburseallorpartofthetaxespaidunderprotestordisputetotheproperofficial,suchtaxes
57shallbedisbursedalongwiththeproportionalamountofinterestearnedontheinvestmentof
58thetaxesduetheparticulartaxingauthority.
59 8.Anytaxingauthoritymayrequesttobenotifiedbythecountycollectorofcurrent
60taxespaidunderprotest.Suchrequestshallbeinwritingandsubmittedonorbefore
61Februaryfirstnextfollowingthedelinquentdateofcurrenttaxespaidunderprotestor
62disputed,andthecountycollectorshallprovidesuchinformationonorbeforeMarchfirstof
63thesameyeartotherequestingtaxingauthorityofthetaxespaidunderprotestanddisputed
HB1582 7 64taxeswhichwouldbereceivedbysuchtaxingauthorityifthefundswerenotthesubjectofa
65protestordispute.Anytaxingauthoritymayapplytothecircuitcourtofthecountyorcity
66notwithinacountyinwhichacollectorhasimpoundedprotestedordisputedtaxesunderthis
67sectionand,uponasatisfactoryshowingthatsuchtaxingauthoritywouldreceivesuch
68impoundedtaxfundsiftheywerenotthesubjectofaprotestordisputeandthatsuchtaxing
69authorityhasthefinancialabilityandlegalcapacitytorepaysuchimpoundedtaxfundsinthe
70eventadecisionorderingarefundtothetaxpayerissubsequentlymade,thecircuitcourtshall
71order,pendentelite,thedisbursalofalloranypartofsuchimpoundedtaxfundstosuch
72taxingauthority.Thecircuitcourtissuinganorderunderthissubsectionshallretain
73jurisdictionofsuchmatterforfurtherproceedings,ifany,tocompelrestitutionofsuchtax
74fundstothetaxpayer.Intheeventthatanyprotestedordisputedtaxfundsrefundedtoa
75taxpayerweredisbursedtoataxingauthorityunderthissubsectioninsteadofbeingheldand
76investedbythecollectorundersubsection7ofthissection,thetaxpayershallbeentitledto
77interestonallrefundedtaxfunds, fromthedatethatthedisputedtaxesweredistributedto
78ataxingauthoritythroughthedateoftherefund,atthe[annualrate]ratescalculatedby
79thestatetreasurerandappliedbythedirectorofrevenueundersection32.068.Thismeasure
80ofinterestshallonlyapplytoprotestedordisputedtaxfundsactuallydistributedtoataxing
81authoritypursuanttothissubsection.Intheeventofarefundofprotestedordisputedtax
82fundswhichremainimpoundedbythecollector,thetaxpayershallinsteadbeentitledtothe
83interestactuallyearnedonthoserefundedimpoundedtaxfundsundersubsection7ofthis
84section.Anysovereignorofficialimmunityotherwiseapplicabletothetaxingauthoritiesis
85herebywaivedforallpurposesrelatedtothissubsection,andthetaxpayerisexpressly
86authorizedtoseekanorderenforcingthisprovisionfromthecircuitcourtthatoriginally
87orderedthedistributionoftheprotestedordisputedfunds,ordirectlyfromthestatetax
88commission,ifthetaxappealthatresultedintherefundwasheardanddeterminedbythe
89statetaxcommission.
90 9.Noappealfiledfromthecircuitcourt'sorstatetaxcommission'sdetermination
91pertainingtotheamountofrefundshallstayanyorderofrefund,butthedecisionfiledbyany
92courtoflastreviewmodifyingthatdeterminationshallbebindingontheparties,andthe
93decisionrenderedshallbecompliedwithbythepartyaffectedbyanymodificationwithin
94ninetydaysofthedateofsuchdecision.Notaxpayershallreceiveanyinterestonany
95additionalawardofrefund,andthecollectorshallnotreceiveanyinterestonanyordered
96returnofrefundinwholeorinpart.Intheeventthatataxpayerisentitledtoarefund,the
97collectorshallissuetherefundtothetaxpayerwithinthirtydaysofthedatethatthe
98circuitcourt'sorstatetaxcommission'sdeterminationestablishingtheamountofthe
99refundbecomesfinal,andifthecollectordoesnotissuetherefundwithinthirtydays,
100thetaxpayershallbeentitledtointerestontherefundattherateestablishedbythe
HB1582 8 101directorofrevenueundersection32.065fortheperiodoftimeaftertheexpirationofthe
102thirtydaysanduntiltherefundisissued,inadditiontoallotherinterestduetothe
103taxpayerunderthissection.
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HB1582 9