| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | FIRSTREGULARSESSION | |
| 2 | - | [PERFECTED] | |
| 3 | 2 | HOUSEBILLNO.660 | |
| 4 | 3 | 103RDGENERALASSEMBLY | |
| 5 | 4 | INTRODUCEDBYREPRESENTATIVEKEATHLEY. | |
| 6 | - | 1331H. | |
| 5 | + | 1331H.01I DANARADEMANMILLER,ChiefClerk | |
| 7 | 6 | ANACT | |
| 8 | - | ||
| 9 | - | ||
| 10 | - | ||
| 11 | - | ||
| 12 | - | ||
| 7 | + | Torepealsections67.1521,137.073,238.225,238.230,and238.232,RSMo,andsection | |
| 8 | + | 67.1421asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,second | |
| 9 | + | regularsession,andsection67.1421asenactedbysenatebillsnos.153&97,one | |
| 10 | + | hundredfirstgeneralassembly,firstregularsession,andtoenactinlieuthereofnine | |
| 11 | + | newsectionsrelatingtolocaltaxation. | |
| 13 | 12 | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: | |
| 14 | - | SectionA.Sections32.310,67.1521,137.016,137.073,137.115,238.225,238.230, | |
| 15 | - | 2and238.232,RSMo,andsection67.1421asenactedbyhousebillno.1606,onehundredfirst | |
| 16 | - | 3generalassembly,secondregularsession,andsection67.1421asenactedbysenatebillsnos. | |
| 17 | - | 4153&97,onehundredfirstgeneralassembly,firstregularsession,arerepealedandfourteen | |
| 18 | - | 5newsectionsenactedinlieuthereof,tobeknownassections32.310,67.007,67.1421, | |
| 19 | - | 667.1521,115.240,137.016,137.067,137.073,137.115,138.425,139.035,238.225,238.230, | |
| 20 | - | 7and238.232,toreadasfollows: | |
| 21 | - | 32.310.1.Thedepartmentofrevenueshallcreateandmaintain[a]mapping[feature] | |
| 22 | - | 2featuresonitsofficialpublicwebsitethat[displays] displaysalesandusetaxandproperty | |
| 23 | - | 3taxinformationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe | |
| 24 | - | 4currenttaxrateforeachsalesandusetaximposedandcollectedandthecurrentleviesof | |
| 25 | - | 5eachpropertytaxdistrictimposedandcollectedonaseparatemap.[Such] Eachdisplay | |
| 26 | - | 6shallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowingpolitical | |
| 27 | - | 7subdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisionscollectsales | |
| 28 | - | 8andusetaxorpropertytax: | |
| 29 | - | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis | |
| 30 | - | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9 (1)Ambulancedistricts; | |
| 31 | - | 10 (2)Communityimprovementdistricts; | |
| 32 | - | 11 (3)Fireprotectiondistricts; | |
| 33 | - | 12 (4)Leveedistricts; | |
| 34 | - | 13 (5)Librarydistricts; | |
| 35 | - | 14 (6)Neighborhoodimprovementdistricts; | |
| 36 | - | 15 (7)Portauthoritydistricts; | |
| 37 | - | 16 (8)Taxincrementfinancingdistricts; | |
| 38 | - | 17 (9)Transportationdevelopmentdistricts; | |
| 39 | - | 18 (10)Schooldistricts;or | |
| 40 | - | 19 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax | |
| 41 | - | 20withinitsbordersandjurisdiction. | |
| 42 | - | 21 2.[The]Eachmappingfeatureshallalsohavetheoptiontosuperimposestatehouse | |
| 43 | - | 22ofrepresentativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase | |
| 44 | - | 23layerofeachmappingfeatureshallbecolor-codedbasedontaxationrates. | |
| 45 | - | 24 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin | |
| 46 | - | 25subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand | |
| 47 | - | 26geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The | |
| 48 | - | 27politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe | |
| 49 | - | 28datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall | |
| 50 | - | 29besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe | |
| 51 | - | 30departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter. | |
| 52 | - | 31SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022. | |
| 53 | - | 32Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby | |
| 54 | - | 33January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder | |
| 55 | - | 34thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor | |
| 56 | - | 35propertytaxrateforsuchpoliticalsubdivision. | |
| 57 | - | 36 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain | |
| 58 | - | 37themapping[feature] features. | |
| 59 | - | 38 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe | |
| 60 | - | 39salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the | |
| 61 | - | 40departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder | |
| 62 | - | 41subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe | |
| 63 | - | 42additionalpropertytaxmappingfeatureusingpropertytaxlevydatafromthemost | |
| 64 | - | 43recentpublicationoftheMissouristateauditor'sreportonpropertytaxratesandany | |
| 65 | - | 44additionalsupplementalinformationprovidedtothedepartmentundersubsection3of | |
| 66 | - | 45thissection.Thehomepageofthedepartment'spublicwebsiteshallprominently | |
| 67 | - | HB660 2 46displaylinksdirectingthepublictoeachofthesales,use,andpropertytaxmapping | |
| 68 | - | 47features. | |
| 69 | - | 48 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe | |
| 70 | - | 49totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax | |
| 71 | - | 50rateforcombinedratesofoverlappingusetaxeslevied. | |
| 72 | - | 51 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin | |
| 73 | - | 52whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor | |
| 74 | - | 53altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates | |
| 75 | - | 54registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory | |
| 76 | - | 55fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance | |
| 77 | - | 56shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform | |
| 78 | - | 57tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax | |
| 79 | - | 58imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin | |
| 80 | - | 59thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays' | |
| 81 | - | 60noticetosellers.Thedepartmentshallalsousethemostrecentpublicationofthe | |
| 82 | - | 61Missouristateauditor'sreportonpropertytaxratesinordertoupdateandmaintain | |
| 83 | - | 62thepropertytaxlevydataeachyear. | |
| 13 | + | SectionA.Sections67.1521,137.073,238.225,238.230,and238.232,RSMo,and | |
| 14 | + | 2section67.1421asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,second | |
| 15 | + | 3regularsession,andsection67.1421asenactedbysenatebillsnos.153&97,onehundred | |
| 16 | + | 4firstgeneralassembly,firstregularsession,arerepealedandninenewsectionsenactedinlieu | |
| 17 | + | 5thereof,tobeknownassections67.007,67.1421,67.1521,115.240,137.067,137.073, | |
| 18 | + | 6238.225,238.230,and238.232,toreadasfollows: | |
| 84 | 19 | 67.007.1.Notwithstandinganyotherprovisionoflawtothecontrary,beginning | |
| 85 | 20 | 2August28,2025,ifanyproposalbyanypoliticalsubdivisiontoimposeanewtax | |
| 86 | 21 | 3authorizedbyaspecificstatuteortoincreasetherateofanexistingtaxauthorizedbya | |
| 87 | 22 | 4specificstatuteissubmittedtoandrejectedbythevotersofthepoliticalsubdivision, | |
| 88 | 23 | 5suchproposalshallnotberesubmittedtothevotersatanytimeduringthetwoyears | |
| 89 | 24 | 6immediatelyfollowingtherejectionoftheproposalbythevoters. | |
| 90 | 25 | 7 2.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary, | |
| 91 | 26 | 8apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal | |
| 92 | 27 | 9soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal | |
| 93 | 28 | 10statesachange. | |
| 94 | - | 11 3.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary, | |
| 29 | + | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis | |
| 30 | + | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 11 3.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary, | |
| 95 | 31 | 12apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal | |
| 96 | 32 | 13soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal | |
| 97 | 33 | 14imposesanewtaxauthorizedbyaspecificstatuteorincreasestherateofanexistingtax | |
| 98 | 34 | 15authorizedbyaspecificstatuteinafederal-orstate-declarednaturaldisasterarea. | |
| 99 | 35 | [67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipal | |
| 100 | 36 | 2 clerk,thegoverningbodyofthemunicipalityinwhichtheproposeddistrictis | |
| 101 | 37 | 3 locatedshallholdapublichearinginaccordancewithsection67.1431and | |
| 102 | 38 | 4 mayadoptanordinancetoestablishtheproposeddistrict. | |
| 103 | 39 | 5 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk, | |
| 104 | 40 | 6 orthecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty, | |
| 105 | - | ||
| 41 | + | 7 asofthetimeoffilingthepetitionwiththemunicipalclerk,itmeetsthe | |
| 106 | 42 | 8 followingrequirements: | |
| 107 | 43 | 9 (1)Ithasbeensignedbypropertyownerscollectivelyowningmore | |
| 108 | 44 | 10 thanfiftypercentbyassessedvalueoftherealpropertywithintheboundaries | |
| 109 | 45 | 11 oftheproposeddistrict; | |
| 110 | 46 | 12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofall | |
| 111 | 47 | 13 ownersofrealpropertywithintheboundariesoftheproposeddistrict;and | |
| 112 | 48 | 14 (3)Itcontainsthefollowinginformation: | |
| 113 | 49 | 15 (a)Thelegaldescriptionoftheproposeddistrict,includingamap | |
| 114 | 50 | 16 illustratingthedistrictboundaries; | |
| 115 | 51 | 17 (b)Thenameoftheproposeddistrict; | |
| 116 | 52 | 18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawn | |
| 117 | 53 | 19 laterthansevendaysafterthepetitionisfiledwiththemunicipalclerk; | |
| 118 | 54 | 20 (d)Afive-yearplanstatingadescriptionofthepurposesofthe | |
| 119 | 55 | 21 proposeddistrict,theservicesitwillprovide,eachimprovementitwillmake | |
| 120 | 56 | 22 fromthelistofallowableimprovementsundersection67.1461,anestimateof | |
| 121 | 57 | 23 thecostsoftheseservicesandimprovementstobeincurred,theanticipated | |
| 122 | 58 | 24 sourcesoffundstopaythecosts,andtheanticipatedtermofthesourcesof | |
| 123 | 59 | 25 fundstopaythecosts; | |
| 124 | 60 | 26 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivision | |
| 125 | 61 | 27 oranot-for-profitcorporationandifitistobeanot-for-profitcorporation,the | |
| 126 | 62 | 28 nameofthenot-for-profitcorporation; | |
| 127 | 63 | 29 (f)Ifthedistrictistobeapoliticalsubdivision,astatementasto | |
| 128 | 64 | 30 whetherthedistrictwillbegovernedbyaboardelectedbythedistrictor | |
| 129 | 65 | 31 whethertheboardwillbeappointedbythemunicipality,and,iftheboardisto | |
| 130 | 66 | 32 beelectedbythedistrict,thenamesandtermsoftheinitialboardmaybe | |
| 131 | 67 | 33 stated; | |
| 132 | 68 | 34 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberof | |
| 133 | 69 | 35 directorstoserveontheboard; | |
| 134 | 70 | 36 (h)Thetotalassessedvalueofallrealpropertywithintheproposed | |
| 135 | 71 | 37 district; | |
| 136 | 72 | 38 (i)Astatementastowhetherthepetitionersareseekinga | |
| 137 | 73 | 39 determinationthattheproposeddistrict,oranylegallydescribedportion | |
| 138 | 74 | 40 thereof,isablightedarea; | |
| 139 | - | 41 (j)Theproposedlengthoftimefortheexistenceofthedistrict,which | |
| 75 | + | HB660 2 41 (j)Theproposedlengthoftimefortheexistenceofthedistrict,which | |
| 140 | 76 | 42 inthecaseofdistrictsestablishedafterAugust28,2021,shallnotexceed | |
| 141 | 77 | 43 twenty-sevenyearsfromtheadoptionoftheordinanceestablishingthedistrict | |
| 142 | 78 | 44 unlessthemunicipalityextendsthelengthoftimeundersection67.1481; | |
| 143 | 79 | 45 (k)Themaximumratesofrealpropertytaxes,and,businesslicense | |
| 144 | 80 | 46 taxesinthecountyseatofacountyofthefirstclassificationwithoutacharter | |
| 145 | 81 | 47 formofgovernmentcontainingapopulationofatleasttwohundredthousand, | |
| 146 | 82 | 48 thatmaybesubmittedtothequalifiedvotersforapproval; | |
| 147 | 83 | 49 (l)Themaximumratesofspecialassessmentsandrespectivemethods | |
| 148 | 84 | 50 ofassessmentthatmaybeproposedbypetition; | |
| 149 | 85 | 51 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict; | |
| 150 | 86 | 52 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict; | |
| 151 | 87 | 53 (o)Otherlimitations,ifany,onthepowersofthedistrict; | |
| 152 | 88 | 54 (p)Arequestthatthedistrictbeestablished;and | |
| 153 | - | ||
| 89 | + | 55 (q)Anyotheritemsthepetitionersdeemappropriate; | |
| 154 | 90 | 56 (4)Thesignatureblockforeachrealpropertyownersigningthe | |
| 155 | 91 | 57 petitionshallbeinsubstantiallythefollowingformandcontainthefollowing | |
| 156 | 92 | 58 information: | |
| 157 | 93 | 59 Nameofowner:______ | |
| 158 | 94 | 60 Owner'stelephonenumberandmailingaddress:______ | |
| 159 | 95 | 61 Ifsignerisdifferentfromowner: | |
| 160 | 96 | 62 Nameofsigner:______ | |
| 161 | 97 | 63 Statebasisoflegalauthoritytosign:______ | |
| 162 | 98 | 64 Signer'stelephonenumberandmailingaddress:______ | |
| 163 | 99 | 65 Iftheownerisanindividual,stateifownerissingleormarried:_____ | |
| 164 | 100 | 66 Ifownerisnotanindividual,statewhattypeofentity:______ | |
| 165 | 101 | 67 Mapandparcelnumberandassessedvalueofeachtractofreal | |
| 166 | 102 | 68 propertywithintheproposeddistrictowned:______ | |
| 167 | 103 | 69 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat | |
| 168 | 104 | 70 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty | |
| 169 | 105 | 71 ownernamedimmediatelyabove | |
| 170 | 106 | 72 ________________ | |
| 171 | 107 | 73 __ | |
| 172 | 108 | ________________ | |
| 173 | 109 | __ | |
| 174 | 110 | 74 Signatureofperson Date | |
| 175 | 111 | 75 signingforowner | |
| 176 | 112 | 76 STATEOFMISSOURI ) | |
| 177 | 113 | 77 )ss. | |
| 178 | 114 | 78 COUNTYOF______ ) | |
| 179 | 115 | 79 Beforemepersonallyappeared______,tomepersonallyknowntobe | |
| 180 | 116 | 80 theindividualdescribedinandwhoexecutedtheforegoinginstrument. | |
| 181 | 117 | 81 WITNESSmyhandandofficialsealthis______dayof______ | |
| 182 | 118 | 82 (month),______(year). | |
| 183 | - | 83 _____________________________ | |
| 119 | + | HB660 3 83 _____________________________ | |
| 184 | 120 | 84 NotaryPublic | |
| 185 | 121 | 85 MyCommissionExpires:______;and | |
| 186 | 122 | 86 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmore | |
| 187 | 123 | 87 thanfourhundredthousandinhabitantsandlocatedinmorethanonecounty | |
| 188 | 124 | 88 mayfileapetitiontoinitiatetheprocesstoestablishadistrictintheportionof | |
| 189 | 125 | 89 thecitylocatedinanycountyofthefirstclassificationwithmorethantwo | |
| 190 | 126 | 90 hundredthousandbutfewerthantwohundredsixtythousandinhabitants | |
| 191 | 127 | 91 containingtheinformationrequiredinsubdivision(3)ofthissubsection; | |
| 192 | 128 | 92 providedthattheonlyfundingmethodsfortheservicesandimprovementswill | |
| 193 | 129 | 93 bearealpropertytax. | |
| 194 | 130 | 94 3.Uponreceiptofapetitionthemunicipalclerkshall,withina | |
| 195 | 131 | 95 reasonabletimenottoexceedninetydaysafterreceiptofthepetition,review | |
| 196 | - | ||
| 132 | + | 96 anddeterminewhetherthepetitionsubstantiallycomplieswiththe | |
| 197 | 133 | 97 requirementsofsubsection2ofthissection.Intheeventthemunicipal | |
| 198 | 134 | 98 clerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2 | |
| 199 | 135 | 99 ofthissection,themunicipalclerkshall,withinareasonabletime,returnthe | |
| 200 | 136 | 100 petitiontothesubmittingpartybyhanddelivery,firstclassmail,postage | |
| 201 | 137 | 101 prepaidorotherefficientmeansofreturnandshallspecifywhichrequirements | |
| 202 | 138 | 102 havenotbeenmet. | |
| 203 | 139 | 103 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection | |
| 204 | 140 | 104 1ofthissection,thegoverningbodyofthemunicipalitymayadoptan | |
| 205 | 141 | 105 ordinanceapprovingthepetitionandestablishingadistrictassetforthinthe | |
| 206 | 142 | 106 petitionandmaydetermine,ifrequestedinthepetition,whetherthedistrict,or | |
| 207 | 143 | 107 anylegallydescribedportionthereof,constitutesablightedarea.Ifthe | |
| 208 | 144 | 108 petitionwasfiledbythegoverningbodyofamunicipalitypursuantto | |
| 209 | 145 | 109 subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublic | |
| 210 | 146 | 110 hearingrequiredpursuanttosubsection1ofthissection,thepetitionmaybe | |
| 211 | 147 | 111 approvedbythegoverningbodyandanelectionshallbecalledpursuantto | |
| 212 | 148 | 112 section67.1422. | |
| 213 | 149 | 113 5.Amendmentstoapetitionmaybemadewhichdonotchangethe | |
| 214 | 150 | 114 proposedboundariesoftheproposeddistrictifanamendedpetitionmeeting | |
| 215 | 151 | 115 therequirementsofsubsection2ofthissectionisfiledwiththemunicipal | |
| 216 | 152 | 116 clerkatthefollowingtimesandthefollowingrequirementshavebeenmet: | |
| 217 | 153 | 117 (1)Atanytimepriortothecloseofthepublichearingrequired | |
| 218 | 154 | 118 pursuanttosubsection1ofthissection;providedthat,noticeofthecontentsof | |
| 219 | 155 | 119 theamendedpetitionisgivenatthepublichearing; | |
| 220 | 156 | 120 (2)Atanytimeafterthepublichearingandpriortotheadoptionofan | |
| 221 | 157 | 121 ordinanceestablishingtheproposeddistrict;providedthat,noticeofthe | |
| 222 | 158 | 122 amendmentstothepetitionisgivenbypublishingthenoticeinanewspaperof | |
| 223 | 159 | 123 generalcirculationwithinthemunicipalityandbysendingthenoticevia | |
| 224 | 160 | 124 registeredcertifiedUnitedStatesmailwithareturnreceiptattachedtothe | |
| 225 | 161 | 125 addressofrecordofeachownerofrecordofrealpropertywithinthe | |
| 226 | 162 | 126 boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,or | |
| 227 | 163 | 127 thecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty. | |
| 228 | 164 | 128 Suchnoticeshallbepublishedandmailednotlessthantendayspriortothe | |
| 229 | 165 | 129 adoptionoftheordinanceestablishingthedistrict.Suchnoticeshallalsobe | |
| 230 | - | 130 senttotheMissouridepartmentofrevenue,whichshallpublishsuchnoticeon | |
| 166 | + | HB660 4 130 senttotheMissouridepartmentofrevenue,whichshallpublishsuchnoticeon | |
| 231 | 167 | 131 itswebsite; | |
| 232 | 168 | 132 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthe | |
| 233 | 169 | 133 districtapublichearingontheamendedpetitionisheldandnoticeofthe | |
| 234 | 170 | 134 publichearingisgiveninthemannerprovidedinsection67.1431andthe | |
| 235 | 171 | 135 governingbodyofthemunicipalityinwhichthedistrictislocatedadoptsan | |
| 236 | 172 | 136 ordinanceapprovingtheamendedpetitionafterthepublichearingisheld. | |
| 237 | 173 | 137 6.Uponthecreationofadistrict,themunicipalclerkshallreportin | |
| 238 | 174 | 138 writingthecreationofsuchdistricttotheMissouridepartmentofeconomic | |
| 239 | 175 | 139 developmentandthestateauditor. | |
| 240 | 176 | 140 7.(1)Thegoverningbodyofthemunicipalityorcountyestablishinga | |
| 241 | 177 | 141 districtorthegoverningbodyofsuchdistrictshall,assoonasispracticable, | |
| 242 | 178 | 142 submitthefollowinginformationtothestateauditorandthedepartmentof | |
| 243 | 179 | 143 revenue: | |
| 244 | - | ||
| 180 | + | 144 (a)Adescriptionoftheboundariesofsuchdistrictaswellastherate | |
| 245 | 181 | 145 ofpropertytaxorsalestaxleviedinsuchdistrict; | |
| 246 | 182 | 146 (b)Anyamendmentsmadetotheboundariesofadistrictorthetax | |
| 247 | 183 | 147 ratesleviedinsuchdistrict;and | |
| 248 | 184 | 148 (c)Thedateonwhichthedistrictistoexpireunlesssoonerterminated. | |
| 249 | 185 | 149 (2)Thegoverningbodyofacommunityimprovementdistrict | |
| 250 | 186 | 150 establishedonorafterAugust28,2022,shallnotorderanyassessmenttobe | |
| 251 | 187 | 151 madeonanyrealpropertylocatedwithinadistrictandshallnotlevyany | |
| 252 | 188 | 152 propertyorsalestaxuntiltheinformationrequiredbyparagraph(a)of | |
| 253 | 189 | 153 subdivision(1)ofthissubsectionhasbeensubmitted.] | |
| 254 | 190 | 67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipalclerk,the | |
| 255 | 191 | 2governingbodyofthemunicipalityinwhichtheproposeddistrictislocatedshallholda | |
| 256 | 192 | 3publichearinginaccordancewithsection67.1431andmayadoptanordinancetoestablish | |
| 257 | 193 | 4theproposeddistrict, providedthatiftheproposedfundingmechanismfortheproposed | |
| 258 | 194 | 5districtincludesasalestax,suchordinanceshallbeadoptedbyatleastatwo-thirds | |
| 259 | 195 | 6majorityvote. | |
| 260 | 196 | 7 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,orthecollector | |
| 261 | 197 | 8ofrevenueifthedistrictislocatedinacitynotwithinacounty,asofthetimeoffilingthe | |
| 262 | 198 | 9petitionwiththemunicipalclerk,itmeetsthefollowingrequirements: | |
| 263 | 199 | 10 (1)Ithasbeensignedbypropertyownerscollectivelyowningmorethanfiftypercent | |
| 264 | 200 | 11byassessedvalueoftherealpropertywithintheboundariesoftheproposeddistrict; | |
| 265 | 201 | 12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofallownersofreal | |
| 266 | 202 | 13propertywithintheboundariesoftheproposeddistrict;and | |
| 267 | 203 | 14 (3)Itcontainsthefollowinginformation: | |
| 268 | 204 | 15 (a)Thelegaldescriptionoftheproposeddistrict,includingamapillustratingthe | |
| 269 | 205 | 16districtboundaries; | |
| 270 | 206 | 17 (b)Thenameoftheproposeddistrict; | |
| 271 | - | 18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven | |
| 207 | + | HB660 5 18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven | |
| 272 | 208 | 19daysafterthepetitionisfiledwiththemunicipalclerk; | |
| 273 | 209 | 20 (d)Afive-yearplanstatingadescriptionofthepurposesoftheproposeddistrict,the | |
| 274 | 210 | 21servicesitwillprovide,eachimprovementitwillmakefromthelistofallowable | |
| 275 | 211 | 22improvementsundersection67.1461,anestimateofthecostsoftheseservicesand | |
| 276 | 212 | 23improvementstobeincurred,theanticipatedsourcesoffundstopaythecosts,andthe | |
| 277 | 213 | 24anticipatedtermofthesourcesoffundstopaythecosts; | |
| 278 | 214 | 25 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivisionoranot-for- | |
| 279 | 215 | 26profitcorporationandifitistobeanot-for-profitcorporation,thenameofthenot-for-profit | |
| 280 | 216 | 27corporation; | |
| 281 | - | ||
| 217 | + | 28 (f)Ifthedistrictistobeapoliticalsubdivision,astatementastowhetherthedistrict | |
| 282 | 218 | 29willbegovernedbyaboardelectedbythedistrictorwhethertheboardwillbeappointedby | |
| 283 | 219 | 30themunicipality,and,iftheboardistobeelectedbythedistrict,thenamesandtermsofthe | |
| 284 | 220 | 31initialboardmaybestated; | |
| 285 | 221 | 32 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberofdirectorstoserveon | |
| 286 | 222 | 33theboard; | |
| 287 | 223 | 34 (h)Thetotalassessedvalueofallrealpropertywithintheproposeddistrict; | |
| 288 | 224 | 35 (i)Astatementastowhetherthepetitionersareseekingadeterminationthatthe | |
| 289 | 225 | 36proposeddistrict,oranylegallydescribedportionthereof,isablightedarea; | |
| 290 | 226 | 37 (j)Theproposedlengthoftimefortheexistenceofthedistrict,whichinthecaseof | |
| 291 | 227 | 38districtsestablishedafterAugust28,2021,shallnotexceedtwenty-sevenyearsfromthe | |
| 292 | 228 | 39adoptionoftheordinanceestablishingthedistrictunlessthemunicipalityextendsthelength | |
| 293 | 229 | 40oftimeundersection67.1481; | |
| 294 | 230 | 41 (k)Themaximumratesofrealpropertytaxes,and,businesslicensetaxesinthe | |
| 295 | 231 | 42countyseatofacountyofthefirstclassificationwithoutacharterformofgovernment | |
| 296 | 232 | 43containingapopulationofatleasttwohundredthousand,thatmaybesubmittedtothe | |
| 297 | 233 | 44qualifiedvotersforapproval; | |
| 298 | 234 | 45 (l)Themaximumratesofspecialassessmentsandrespectivemethodsofassessment | |
| 299 | 235 | 46thatmaybeproposedbypetition; | |
| 300 | 236 | 47 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict; | |
| 301 | 237 | 48 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict; | |
| 302 | 238 | 49 (o)Otherlimitations,ifany,onthepowersofthedistrict; | |
| 303 | 239 | 50 (p)Arequestthatthedistrictbeestablished;and | |
| 304 | 240 | 51 (q)Anyotheritemsthepetitionersdeemappropriate; | |
| 305 | 241 | 52 (4)Thesignatureblockforeachrealpropertyownersigningthepetitionshallbein | |
| 306 | 242 | 53substantiallythefollowingformandcontainthefollowinginformation: | |
| 307 | 243 | 54 Nameofowner:______ | |
| 308 | - | 55 Owner'stelephonenumberandmailingaddress:______ | |
| 244 | + | HB660 6 55 Owner'stelephonenumberandmailingaddress:______ | |
| 309 | 245 | 56 Ifsignerisdifferentfromowner: | |
| 310 | 246 | 57 Nameofsigner:______ | |
| 311 | 247 | 58 Statebasisoflegalauthoritytosign:______ | |
| 312 | 248 | 59 Signer'stelephonenumberandmailingaddress:______ | |
| 313 | 249 | 60 Iftheownerisanindividual,stateifownerissingleormarried:_____ | |
| 314 | 250 | 61 Ifownerisnotanindividual,statewhattypeofentity:______ | |
| 315 | 251 | 62 Mapandparcelnumberandassessedvalueofeachtractofreal | |
| 316 | 252 | 63 propertywithintheproposeddistrictowned:______ | |
| 317 | - | ||
| 253 | + | 64 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat | |
| 318 | 254 | 65 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty | |
| 319 | 255 | 66 ownernamedimmediatelyabove | |
| 320 | 256 | 67 __________________ __________________ | |
| 321 | 257 | 68 Signatureofperson Date | |
| 322 | 258 | 69 signingforowner | |
| 323 | 259 | 70 STATEOFMISSOURI ) | |
| 324 | 260 | 71 )ss. | |
| 325 | 261 | 72 COUNTYOF______ ) | |
| 326 | 262 | 73 Beforemepersonallyappeared______,tomepersonallyknowntobe | |
| 327 | 263 | 74 theindividualdescribedinandwhoexecutedtheforegoinginstrument. | |
| 328 | 264 | 75 WITNESSmyhandandofficialsealthis______dayof______ | |
| 329 | 265 | 76 (month),______(year). | |
| 330 | 266 | 77 ____________________________ | |
| 331 | 267 | 78 __ | |
| 332 | 268 | 79 NotaryPublic | |
| 333 | 269 | 80 MyCommissionExpires:______;and | |
| 334 | 270 | 81 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmorethanfour | |
| 335 | 271 | 82hundredthousandinhabitantsandlocatedinmorethanonecountymayfileapetitionto | |
| 336 | 272 | 83initiatetheprocesstoestablishadistrictintheportionofthecitylocatedinanycountyofthe | |
| 337 | 273 | 84firstclassificationwithmorethantwohundredthousandbutfewerthantwohundredsixty | |
| 338 | 274 | 85thousandinhabitantscontainingtheinformationrequiredinsubdivision(3)ofthissubsection; | |
| 339 | 275 | 86providedthattheonlyfundingmethodsfortheservicesandimprovementswillbeareal | |
| 340 | 276 | 87propertytax. | |
| 341 | 277 | 88 3.Uponreceiptofapetitionthemunicipalclerkshall,withinareasonabletimenotto | |
| 342 | 278 | 89exceedninetydaysafterreceiptofthepetition,reviewanddeterminewhetherthepetition | |
| 343 | 279 | 90substantiallycomplieswiththerequirementsofsubsection2ofthissection.Intheeventthe | |
| 344 | - | 91municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of | |
| 280 | + | HB660 7 91municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of | |
| 345 | 281 | 92thissection,themunicipalclerkshall,withinareasonabletime,returnthepetitiontothe | |
| 346 | 282 | 93submittingpartybyhanddelivery,firstclassmail,postageprepaidorotherefficientmeansof | |
| 347 | 283 | 94returnandshallspecifywhichrequirementshavenotbeenmet. | |
| 348 | 284 | 95 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection1ofthis | |
| 349 | 285 | 96section,thegoverningbodyofthemunicipalitymayadoptanordinanceapprovingthe | |
| 350 | 286 | 97petitionandestablishingadistrictassetforthinthepetitionandmaydetermine,ifrequested | |
| 351 | 287 | 98inthepetition,whetherthedistrict,oranylegallydescribedportionthereof,constitutesa | |
| 352 | 288 | 99blightedarea.Ifthepetitionwasfiledbythegoverningbodyofamunicipalitypursuantto | |
| 353 | - | ||
| 289 | + | 100subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublichearingrequired | |
| 354 | 290 | 101pursuanttosubsection1ofthissection,thepetitionmaybeapprovedbythegoverningbody | |
| 355 | 291 | 102andanelectionshallbecalledpursuanttosection67.1422.Anyordinanceorpetition | |
| 356 | 292 | 103approvedunderthissubsectionthatestablishesadistrictforwhichtheproposed | |
| 357 | 293 | 104fundingmechanismfortheproposeddistrictincludesasalestaxshallbebyatleasta | |
| 358 | 294 | 105two-thirdsmajorityvote. | |
| 359 | 295 | 106 5.Amendmentstoapetitionmaybemadewhichdonotchangetheproposed | |
| 360 | 296 | 107boundariesoftheproposeddistrictifanamendedpetitionmeetingtherequirementsof | |
| 361 | 297 | 108subsection2ofthissectionisfiledwiththemunicipalclerkatthefollowingtimesandthe | |
| 362 | 298 | 109followingrequirementshavebeenmet: | |
| 363 | 299 | 110 (1)Atanytimepriortothecloseofthepublichearingrequiredpursuanttosubsection | |
| 364 | 300 | 1111ofthissection;providedthat,noticeofthecontentsoftheamendedpetitionisgivenatthe | |
| 365 | 301 | 112publichearing; | |
| 366 | 302 | 113 (2)Atanytimeafterthepublichearingandpriortotheadoptionofanordinance | |
| 367 | 303 | 114establishingtheproposeddistrict;providedthat,noticeoftheamendmentstothepetitionis | |
| 368 | 304 | 115givenbypublishingthenoticeinanewspaperofgeneralcirculationwithinthemunicipality | |
| 369 | 305 | 116andbysendingthenoticeviaregisteredcertifiedUnitedStatesmailwithareturnreceipt | |
| 370 | 306 | 117attachedtotheaddressofrecordofeachownerofrecordofrealpropertywithinthe | |
| 371 | 307 | 118boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,orthecollectorof | |
| 372 | 308 | 119revenueifthedistrictislocatedinacitynotwithinacounty.Suchnoticeshallbepublished | |
| 373 | 309 | 120andmailednotlessthantendayspriortotheadoptionoftheordinanceestablishingthe | |
| 374 | 310 | 121district; | |
| 375 | 311 | 122 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthedistrictapublic | |
| 376 | 312 | 123hearingontheamendedpetitionisheldandnoticeofthepublichearingisgiveninthe | |
| 377 | 313 | 124mannerprovidedinsection67.1431andthegoverningbodyofthemunicipalityinwhichthe | |
| 378 | 314 | 125districtislocatedadoptsanordinanceapprovingtheamendedpetitionafterthepublichearing | |
| 379 | 315 | 126isheld. | |
| 380 | - | 127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe | |
| 316 | + | HB660 8 127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe | |
| 381 | 317 | 128creationofsuchdistricttotheMissouridepartmentofeconomicdevelopmentandthestate | |
| 382 | 318 | 129auditor. | |
| 383 | 319 | 67.1521.1.Adistrictmaylevybyresolutiononeormorespecialassessmentsagainst | |
| 384 | 320 | 2realpropertywithinitsboundaries,uponreceiptofandinaccordancewithapetitionsigned | |
| 385 | 321 | 3by: | |
| 386 | 322 | 4 (1)Ownersofrealpropertycollectivelyowningmorethanfiftypercentbyassessed | |
| 387 | 323 | 5valueofrealpropertywithintheboundariesofthedistrict;and | |
| 388 | 324 | 6 (2)Morethanfiftypercentpercapitaoftheownersofallrealpropertywithinthe | |
| 389 | 325 | 7boundariesofthedistrict. | |
| 390 | - | ||
| 326 | + | 8 2.Thespecialassessmentpetitionshallbeinsubstantiallythefollowingform: | |
| 391 | 327 | 9 The______(insertnameofdistrict)CommunityImprovementDistrict("District") | |
| 392 | 328 | 10shallbeauthorizedtolevyspecialassessmentsagainstrealpropertybenefittedwithinthe | |
| 393 | 329 | 11districtforthepurposeofprovidingrevenuefor______(insertgeneraldescriptionofspecific | |
| 394 | 330 | 12serviceand/orprojects)inthedistrict,suchspecialassessmentstobeleviedagainsteachtract, | |
| 395 | 331 | 13lotorparcelofrealpropertylistedbelowwithinthedistrictwhichreceivesspecialbenefitasa | |
| 396 | 332 | 14resultofsuchserviceand/orprojects,thecostofwhichshallbeallocatedamongthisproperty | |
| 397 | 333 | 15by______(insertmethodofallocation,e.g.,persquarefootofproperty,persquarefooton | |
| 398 | 334 | 16eachsquarefootofimprovement,orbyabuttingfootofpropertyabuttingstreets,roads, | |
| 399 | 335 | 17highways,parksorotherimprovements,oranyotherreasonablemethod)inanamountnotto | |
| 400 | 336 | 18exceed______dollarsper(insertunitofmeasure).Suchauthorizationtolevythespecial | |
| 401 | 337 | 19assessmentshallexpireon______(insertdate).Thetractsoflandlocatedinthedistrict | |
| 402 | 338 | 20whichwillreceivespecialbenefitfromthisserviceand/orprojectsare:______(listof | |
| 403 | 339 | 21propertiesbycommonaddressesandlegaldescriptions). | |
| 404 | 340 | 22 3.Themethodforallocatingsuchspecialassessmentssetforthinthepetitionmaybe | |
| 405 | 341 | 23anyreasonablemethodwhichresultsinimposingassessmentsuponrealpropertybenefitted | |
| 406 | 342 | 24inrelationtothebenefitconferreduponeachrespectivetract,lotorparcelofrealproperty | |
| 407 | 343 | 25andthecosttoprovidesuchbenefit. | |
| 408 | 344 | 26 4.Byresolutionoftheboard,thedistrictmaylevyaspecialassessmentratelower | |
| 409 | 345 | 27thantherateceilingsetforthinthepetitionauthorizingthespecialassessmentandmay | |
| 410 | 346 | 28increasesuchloweredspecialassessmentratetoalevelnotexceedingthespecialassessment | |
| 411 | 347 | 29rateceilingsetforthinthepetitionwithoutfurtherapprovaloftherealpropertyowners; | |
| 412 | 348 | 30providedthatadistrictimposingaspecialassessmentpursuanttothissectionmaynotrepeal | |
| 413 | 349 | 31oramendsuchspecialassessmentorlowertherateofsuchspecialassessmentifsuchrepeal, | |
| 414 | 350 | 32amendmentorlowerratewillimpairthedistrict'sabilitytopayanyliabilitiesthatithas | |
| 415 | 351 | 33incurred,moneythatithasborrowedorobligationsthatithasissued. | |
| 416 | - | 34 5.Eachspecialassessmentwhichisdueandowingshallconstituteaperpetuallien | |
| 352 | + | HB660 9 34 5.Eachspecialassessmentwhichisdueandowingshallconstituteaperpetuallien | |
| 417 | 353 | 35againsteachtract,lotorparcelofpropertyfromwhichitisderived.Suchlienmaybe | |
| 418 | 354 | 36foreclosedinthesamemannerasanyotherspecialassessmentlienasprovidedinsection | |
| 419 | 355 | 3788.861.Notwithstandingtheprovisionsofthissubsectionandsection67.1541tothe | |
| 420 | 356 | 38contrary,thecountycollectormay,uponcertificationbythedistrictforcollection,addeach | |
| 421 | 357 | 39specialassessmenttotheannualrealestatetaxbillforthepropertyandcollecttheassessment | |
| 422 | 358 | 40inthesamemannerthecollectorusesforrealestatetaxes.Anyspecialassessmentremaining | |
| 423 | 359 | 41unpaidonthefirstdayofJanuaryannuallyisdelinquentandenforcementofcollectionofthe | |
| 424 | 360 | 42delinquentbillbythecountycollectorshallbegovernedbythelawsconcerningdelinquent | |
| 425 | 361 | 43andbacktaxes.Thelienmaybeforeclosedinthesamemannerasataxuponrealpropertyby | |
| 426 | 362 | 44landtaxsaleunderchapter140or,ifapplicabletothatcounty,chapter141. | |
| 427 | - | ||
| 363 | + | 45 6.Aseparatefundoraccountshallbecreatedbythedistrictforeachspecial | |
| 428 | 364 | 46assessmentleviedandeachfundoraccountshallbeidentifiablebyasuitabletitle.The | |
| 429 | 365 | 47proceedsofsuchassessmentsshallbecreditedtosuchfundoraccount.Suchfundoraccount | |
| 430 | 366 | 48shallbeusedsolelytopaythecostsincurredinundertakingthespecifiedserviceorproject. | |
| 431 | 367 | 49 7.Uponcompletionofthespecifiedserviceorprojectorboth,thebalanceremaining | |
| 432 | 368 | 50inthefundoraccountestablishedforsuchspecifiedserviceorprojectorbothshallbe | |
| 433 | 369 | 51returnedorcreditedagainsttheamountoftheoriginalassessmentofeachparcelofproperty | |
| 434 | 370 | 52proratabasedonthemethodofassessmentofsuchspecialassessment. | |
| 435 | 371 | 53 8.Anyfundsinafundoraccountcreatedpursuanttothissectionwhicharenot | |
| 436 | 372 | 54neededforcurrentexpendituresmaybeinvestedbytheboardinaccordancewithapplicable | |
| 437 | 373 | 55lawsrelatingtotheinvestmentoffundsofthecityinwhichthedistrictislocated. | |
| 438 | 374 | 56 9.Theauthorityofthedistricttolevyspecialassessmentsshallbeindependentofthe | |
| 439 | 375 | 57limitationsandauthoritiesofthemunicipalityinwhichitislocated;specifically,the | |
| 440 | 376 | 58provisionsofsection88.812shallnotapplytoanydistrict. | |
| 441 | 377 | 59 10.Notwithstandinganyotherprovisionofthissectiontothecontrary,all | |
| 442 | 378 | 60propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 | |
| 443 | 379 | 61(c),asamended,shallbeexemptfromanypropertytaxorspecialassessmentleviedbya | |
| 444 | 380 | 62district. | |
| 445 | - | 115.240.Politicalsubdivisionsorspecialdistrictsshalllabelballotmeasures | |
| 446 | - | 2relatingtotaxationthataresubmittedbysuchpoliticalsubdivisionorspecialdistrictto | |
| 447 | - | 3avoteofthepeoplenumericallyoralphabeticallyonly.Nosuchballotmeasureshallbe | |
| 448 | - | 4labeledinadescriptivemannerasidefromitsnumericaloralphabeticaldesignation. | |
| 449 | - | 137.016.1.AsusedinSection4(b)ofArticleXoftheMissouriConstitution,the | |
| 450 | - | 2followingtermsmean: | |
| 451 | - | 3 (1)"Residentialproperty",allrealpropertyimprovedbyastructurewhichisusedor | |
| 452 | - | 4intendedtobeusedforresidentiallivingbyhumanoccupants,vacantlandinconnectionwith | |
| 453 | - | 5anairport,landusedasagolfcourse,manufacturedhomeparks,bedandbreakfastinnsin | |
| 454 | - | 6whichtheownerresidesandusesasaprimaryresidencewithsixorfewerroomsforrent,and | |
| 455 | - | 7time-shareunitsasdefinedinsection407.600,excepttotheextentsuchunitsareactually | |
| 456 | - | 8rentedandsubjecttosalestaxundersubdivision(6)ofsubsection1ofsection144.020,but | |
| 457 | - | 9residentialpropertyshallnotincludeothersimilarfacilitiesusedprimarilyfortransient | |
| 458 | - | 10housing.Asinglefamilyhomeleasedforatermoflessthanthirtyconsecutivedays,in | |
| 459 | - | 11wholeorinpart,subjecttosalestaxundersubdivision(6)ofsubsection1ofsection | |
| 460 | - | 12144.020shallbeclassifiedonlyasresidentialproperty.Forthepurposesofthissection, | |
| 461 | - | 13"transienthousing"meansallroomsavailableforrentorleaseforwhichthereceiptsfromthe | |
| 462 | - | 14rentorleaseofsuchroomsaresubjecttostatesalestaxpursuanttosubdivision(6)of | |
| 463 | - | 15subsection1ofsection144.020;theleasingofasinglefamilyhome,inwholeorinpart, | |
| 464 | - | HB660 12 16foratermoflessthanthirtyconsecutivedaysdoesnot,initself,constitute"transient | |
| 465 | - | 17housing"; | |
| 466 | - | 18 (2)"Agriculturalandhorticulturalproperty",allrealpropertyusedforagricultural | |
| 467 | - | 19purposesanddevotedprimarilytotheraisingandharvestingofcrops;tothefeeding, | |
| 468 | - | 20breedingandmanagementoflivestockwhichshallincludebreeding,showing,andboarding | |
| 469 | - | 21ofhorses;todairying,ortoanyothercombinationthereof;andbuildingsandstructures | |
| 470 | - | 22customarilyassociatedwithfarming,agricultural,andhorticulturaluses.Agriculturaland | |
| 471 | - | 23horticulturalpropertyshallalsoincludelanddevotedtoandqualifyingforpaymentsorother | |
| 472 | - | 24compensationunderasoilconservationoragriculturalassistanceprogramunderan | |
| 473 | - | 25agreementwithanagencyofthefederalgovernment.Agriculturalandhorticulturalproperty | |
| 474 | - | 26shallfurtherincludeanyrelieverairport.Realpropertyclassifiedasforestcroplandsshallnot | |
| 475 | - | 27beagriculturalorhorticulturalpropertysolongasitisclassifiedasforestcroplandsandshall | |
| 476 | - | 28betaxedinaccordancewiththelawsenactedtoimplementSection7ofArticleXofthe | |
| 477 | - | 29MissouriConstitution.Agriculturalandhorticulturalpropertyshallalsoincludeanysawmill | |
| 478 | - | 30orplaningmilldefinedintheU.S.DepartmentofLabor'sStandardIndustrialClassification | |
| 479 | - | 31(SIC)ManualunderIndustryGroup242withtheSICnumber2421.Agriculturaland | |
| 480 | - | 32horticulturalpropertyshallalsoincludeurbanandcommunitygardens.Forthepurposesof | |
| 481 | - | 33thissection,"urbanandcommunitygardens"shallincluderealpropertycultivatedby | |
| 482 | - | 34residentsofaneighborhoodorcommunityforthepurposesofprovidingagricultural | |
| 483 | - | 35products,asdefinedinsection262.900,fortheuseofresidentsoftheneighborhoodor | |
| 484 | - | 36community,andshallnotincludeagardenintendedforindividualorpersonaluse; | |
| 485 | - | 37 (3)"Utility,industrial,commercial,railroadandotherrealproperty",allrealproperty | |
| 486 | - | 38useddirectlyorindirectlyforanycommercial,mining,industrial,manufacturing,trade, | |
| 487 | - | 39professional,business,orsimilarpurpose,includingallpropertycentrallyassessedbythe | |
| 488 | - | 40statetaxcommissionbutshallnotincludefloatingdocks,portionsofwhichareseparately | |
| 489 | - | 41ownedandtheremainderofwhichisdesignatedforcommonownershipandinwhichnoone | |
| 490 | - | 42personorbusinessentityownsmorethanfiveindividualunits.Allotherrealpropertynot | |
| 491 | - | 43includedinthepropertylistedinsubclasses(1)and(2)ofSection4(b)ofArticleXofthe | |
| 492 | - | 44MissouriConstitution,assuchpropertyisdefinedinthissection,shallbedeemedtobe | |
| 493 | - | 45includedintheterm"utility,industrial,commercial,railroadandotherrealproperty". | |
| 494 | - | 46 2.PursuanttoArticleXofthestateConstitution,anytaxingdistrictmayadjustits | |
| 495 | - | 47operatinglevytorecoupanylossofpropertytaxrevenue,exceptrevenuesfromthesurtax | |
| 496 | - | 48imposedpursuanttoArticleX,Subsection2ofSection6oftheConstitution,astheresultof | |
| 497 | - | 49changingtheclassificationofstructuresintendedtobeusedforresidentiallivingbyhuman | |
| 498 | - | 50occupantswhichcontainfiveormoredwellingunitsifsuchadjustmentofthelevydoesnot | |
| 499 | - | 51exceedthehighesttaxrateineffectsubsequenttothe1980taxyear.Forpurposesofthis | |
| 500 | - | 52section,lossinrevenueshallincludethedifferencebetweentherevenuethatwouldhavebeen | |
| 501 | - | HB660 13 53collectedonsuchpropertyunderitsclassificationpriortoenactmentofthissectionandthe | |
| 502 | - | 54amounttobecollectedunderitsclassificationunderthissection.Thecountyassessorofeach | |
| 503 | - | 55countyorcitynotwithinacountyshallprovideinformationtoeachtaxingdistrictwithinits | |
| 504 | - | 56boundariesregardingthedifferenceinassessedvaluationofsuchpropertyastheresultof | |
| 505 | - | 57suchchangeinclassification. | |
| 506 | - | 58 3.Allreclassificationofpropertyastheresultofchangingtheclassificationof | |
| 507 | - | 59structuresintendedtobeusedforresidentiallivingbyhumanoccupantswhichcontainfiveor | |
| 508 | - | 60moredwellingunitsshallapplytoassessmentsmadeafterDecember31,1994. | |
| 509 | - | 61 4.Whererealpropertyisusedorheldforuseformorethanonepurposeandsuch | |
| 510 | - | 62usesresultindifferentclassifications,thecountyassessorshallallocatetoeachclassification | |
| 511 | - | 63thepercentageofthetruevalueinmoneyofthepropertydevotedtoeachuse;exceptthat, | |
| 512 | - | 64whereagriculturalandhorticulturalproperty,asdefinedinthissection,alsocontainsa | |
| 513 | - | 65dwellingunitorunits,thefarmdwelling,appurtenantresidential-relatedstructuresandupto | |
| 514 | - | 66fiveacresimmediatelysurroundingsuchfarmdwellingshallberesidentialproperty,as | |
| 515 | - | 67definedinthissection,providedthattheportionofpropertyusedorheldforuseasanurban | |
| 516 | - | 68andcommunitygardenshallnotberesidentialproperty.Thissubsectionshallnotapplyto | |
| 517 | - | 69anyrelieverairport. | |
| 518 | - | 70 5.Allrealpropertywhichisvacant,unused,orheldforfutureuse;whichisusedfora | |
| 519 | - | 71privateclub,anot-for-profitorothernonexemptlodge,club,business,trade,service | |
| 520 | - | 72organization,orsimilarentity;orforwhichadeterminationastoitsclassificationcannotbe | |
| 521 | - | 73madeunderthedefinitionssetoutinsubsection1ofthissection,shallbeclassifiedaccording | |
| 522 | - | 74toitsimmediatemostsuitableeconomicuse,whichuseshallbedeterminedafter | |
| 523 | - | 75considerationof: | |
| 524 | - | 76 (1)Immediateprioruse,ifany,ofsuchproperty; | |
| 525 | - | 77 (2)Locationofsuchproperty; | |
| 526 | - | 78 (3)Zoningclassificationofsuchproperty;exceptthat,suchzoningclassification | |
| 527 | - | 79shallnotbeconsideredconclusiveif,uponconsiderationofallfactors,itisdeterminedthat | |
| 528 | - | 80suchzoningclassificationdoesnotreflecttheimmediatemostsuitableeconomicuseofthe | |
| 529 | - | 81property; | |
| 530 | - | 82 (4)Otherlegalrestrictionsontheuseofsuchproperty; | |
| 531 | - | 83 (5)Availabilityofwater,electricity,gas,sewers,streetlighting,andotherpublic | |
| 532 | - | 84servicesforsuchproperty; | |
| 533 | - | 85 (6)Sizeofsuchproperty; | |
| 534 | - | 86 (7)Accessofsuchpropertytopublicthoroughfares;and | |
| 535 | - | 87 (8)Anyotherfactorsrelevanttoadeterminationoftheimmediatemostsuitable | |
| 536 | - | 88economicuseofsuchproperty. | |
| 537 | - | HB660 14 89 6.Alllandsclassifiedasforestcroplandsshallnot,fortaxationpurposes,be | |
| 538 | - | 90classifiedassubclass(1),subclass(2),orsubclass(3)realproperty,assuchclassesare | |
| 539 | - | 91prescribedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinthis | |
| 540 | - | 92section,butshallbetaxedinaccordancewiththelawsenactedtoimplementSection7of | |
| 541 | - | 93ArticleXoftheMissouriConstitution. | |
| 542 | - | 137.067.Notwithstandinganyprovisionoflawtothecontrary,anyballot | |
| 381 | + | 115.240.Theelectionauthorityforanypoliticalsubdivisionorspecialdistrict | |
| 382 | + | 2shalllabelballotmeasuresrelatingtotaxationthataresubmittedbysuchpolitical | |
| 383 | + | 3subdivisionorspecialdistricttoavoteofthepeoplenumericallyoralphabeticallyinthe | |
| 384 | + | 4orderinwhichtheyaresubmitted.Nosuchballotmeasureshallbelabeledina | |
| 385 | + | 5descriptivemannerasidefromitsnumericaloralphabeticaldesignation.Election | |
| 386 | + | 6authoritiesmaycoordinatewitheachother,orwiththesecretaryofstate,tomaintaina | |
| 387 | + | 7databaseorotherrecordtofacilitatenumericaloralphabeticalassignment. | |
| 388 | + | HB660 10 137.067.Notwithstandinganyprovisionoflawtothecontrary,anyballot | |
| 543 | 389 | 2measureseekingapprovaltoadd,change,ormodifyataxonrealpropertyshallexpress | |
| 544 | 390 | 3theeffectoftheproposedchangewithintheballotlanguageintermsofthechangein | |
| 545 | 391 | 4realdollarsowedperonehundredthousanddollarsofaproperty'smarketvaluation. | |
| 546 | 392 | 137.073.1.Asusedinthissection,thefollowingtermsmean: | |
| 547 | 393 | 2 (1)"Generalreassessment",changesinvalue,enteredintheassessor'sbooks,ofa | |
| 548 | 394 | 3substantialportionoftheparcelsofrealpropertywithinacountyresultingwhollyorpartly | |
| 549 | 395 | 4fromreappraisalofvalueorotheractionsoftheassessororcountyequalizationbodyor | |
| 550 | 396 | 5orderedbythestatetaxcommissionoranycourt; | |
| 551 | 397 | 6 (2)"Taxrate","rate",or"rateoflevy",singularorplural,includesthetaxratefor | |
| 552 | 398 | 7eachpurposeoftaxationofpropertyataxingauthorityisauthorizedtolevywithoutavote | |
| 553 | 399 | 8andanytaxrateauthorizedbyelection,includingbondinterestandsinkingfund; | |
| 554 | 400 | 9 (3)"Taxrateceiling",ataxrateasrevisedbythetaxingauthoritytocomplywiththe | |
| 555 | 401 | 10provisionsofthissectionorwhenacourthasdeterminedthetaxrate;exceptthat,other | |
| 556 | 402 | 11provisionsoflawtothecontrarynotwithstanding,aschooldistrictmaylevytheoperating | |
| 557 | 403 | 12levyforschoolpurposesrequiredforthecurrentyearpursuanttosubsection2ofsection | |
| 558 | 404 | 13163.021,lessalladjustmentsrequiredpursuanttoArticleX,Section22oftheMissouri | |
| 559 | 405 | 14Constitution,ifsuchtaxratedoesnotexceedthehighesttaxrateineffectsubsequenttothe | |
| 560 | 406 | 151980taxyear.Thisisthemaximumtaxratethatmaybelevied,unlessahighertaxrate | |
| 561 | 407 | 16ceilingisapprovedbyvotersofthepoliticalsubdivisionasprovidedinthissection; | |
| 562 | 408 | 17 (4)"Taxrevenue",whenreferringtothepreviousyear,meanstheactualreceiptsfrom | |
| 563 | 409 | 18advaloremleviesonallclassesofproperty,includingstate-assessedproperty,inthe | |
| 564 | 410 | 19immediatelyprecedingfiscalyearofthepoliticalsubdivision,plusanallowancefortaxes | |
| 565 | 411 | 20billedbutnotcollectedinthefiscalyearandplusanadditionalallowancefortherevenue | |
| 566 | 412 | 21whichwouldhavebeencollectedfrompropertywhichwasannexedbysuchpolitical | |
| 567 | 413 | 22subdivisionbutwhichwasnotpreviouslyusedindeterminingtaxrevenuepursuanttothis | |
| 568 | 414 | 23section.Theterm"taxrevenue"shallnotincludeanyreceiptsfromadvaloremleviesonany | |
| 569 | 415 | 24propertyofarailroadcorporationorapublicutility,asthesetermsaredefinedinsection | |
| 570 | 416 | 25386.020,whichwereassessedbytheassessorofacountyorcityinthepreviousyearbutare | |
| 571 | 417 | 26assessedbythestatetaxcommissioninthecurrentyear.Allschooldistrictsandthose | |
| 572 | 418 | 27countieslevyingsalestaxespursuanttochapter67shallincludeinthecalculationoftax | |
| 573 | 419 | 28revenueanamountequivalenttothatbywhichtheyreducedpropertytaxleviesasaresultof | |
| 574 | - | ||
| 575 | - | ||
| 420 | + | 29salestaxpursuanttosection67.505andsection164.013orasexcesshomedockcityor | |
| 421 | + | 30countyfeesasprovidedin[subsection4of]section313.820intheimmediatelypreceding | |
| 576 | 422 | 31fiscalyearbutnotincludinganyamountcalculatedtoadjustforprioryears.Forpurposesof | |
| 577 | 423 | 32politicalsubdivisionswhichwereauthorizedtolevyataxintheprioryearbutwhichdidnot | |
| 578 | 424 | 33levysuchtaxorleviedareducedrate,theterm"taxrevenue",asusedinrelationtothe | |
| 579 | - | 34revisionoftaxleviesmandatedbylaw,shallmeantherevenuesequaltotheamountthat | |
| 425 | + | HB660 11 34revisionoftaxleviesmandatedbylaw,shallmeantherevenuesequaltotheamountthat | |
| 580 | 426 | 35wouldhavebeenavailableifthevoluntaryratereductionhadnotbeenmade. | |
| 581 | 427 | 36 2.Wheneverchangesinassessedvaluationareenteredintheassessor'sbooksforany | |
| 582 | 428 | 37personalproperty,intheaggregate,orforanysubclassofrealpropertyassuchsubclassesare | |
| 583 | 429 | 38establishedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinsection | |
| 584 | 430 | 39137.016,thecountyclerkinallcountiesandtheassessorofSt.LouisCityshallnotifyeach | |
| 585 | 431 | 40politicalsubdivisionwhollyorpartiallywithinthecountyorSt.LouisCityofthechangein | |
| 586 | 432 | 41valuationofeachsubclassofrealproperty,individually,andpersonalproperty,inthe | |
| 587 | 433 | 42aggregate,exclusiveofnewconstructionandimprovements.Allpoliticalsubdivisionsshall | |
| 588 | 434 | 43immediatelyrevisetheapplicableratesoflevyforeachpurposeforeachsubclassofreal | |
| 589 | 435 | 44property,individually,andpersonalproperty,intheaggregate,forwhichtaxesareleviedto | |
| 590 | 436 | 45theextentnecessarytoproducefromalltaxableproperty,exclusiveofnewconstructionand | |
| 591 | 437 | 46improvements,substantiallythesameamountoftaxrevenueaswasproducedintheprevious | |
| 592 | 438 | 47yearforeachsubclassofrealproperty,individually,andpersonalproperty,intheaggregate, | |
| 593 | 439 | 48exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-approvedrateorthe | |
| 594 | 440 | 49mostrecentvoter-approvedrateasadjustedundersubdivision(2)ofsubsection5ofthis | |
| 595 | 441 | 50section.Anypoliticalsubdivisionthathasreceivedapprovalfromvotersforataxincrease | |
| 596 | 442 | 51afterAugust27,2008,maylevyaratetocollectsubstantiallythesameamountoftaxrevenue | |
| 597 | 443 | 52astheamountofrevenuethatwouldhavebeenderivedbyapplyingthevoter-approved | |
| 598 | 444 | 53increasedtaxrateceilingtothetotalassessedvaluationofthepoliticalsubdivisionasmost | |
| 599 | 445 | 54recentlycertifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhich | |
| 600 | 446 | 55suchincreaseisapproved,increasedbythepercentageincreaseintheconsumerpriceindex, | |
| 601 | 447 | 56asprovidedbylaw,exceptthattherateshallnotexceedthegreaterofthemostrecentvoter- | |
| 602 | 448 | 57approvedrateorthemostrecentvoter-approvedrateasadjustedundersubdivision(2)of | |
| 603 | 449 | 58subsection5ofthissection.Suchtaxrevenueshallnotincludeanyreceiptsfromadvalorem | |
| 604 | 450 | 59leviesonanyrealpropertywhichwasassessedbytheassessorofacountyorcityinsuch | |
| 605 | 451 | 60previousyearbutisassessedbytheassessorofacountyorcityinthecurrentyearina | |
| 606 | 452 | 61differentsubclassofrealproperty.Wherethetaxingauthorityisaschooldistrictforthe | |
| 607 | 453 | 62purposesofrevisingtheapplicableratesoflevyforeachsubclassofrealproperty,thetax | |
| 608 | 454 | 63revenuesfromstate-assessedrailroadandutilitypropertyshallbeapportionedandattributed | |
| 609 | 455 | 64toeachsubclassofrealpropertybasedonthepercentageofthetotalassessedvaluationofthe | |
| 610 | 456 | 65countythateachsubclassofrealpropertyrepresentsinthecurrenttaxableyear.Asprovided | |
| 611 | - | ||
| 457 | + | 66inSection22ofArticleXoftheconstitution,apoliticalsubdivisionmayalsoreviseeachlevy | |
| 612 | 458 | 67toallowforinflationaryassessmentgrowthoccurringwithinthepoliticalsubdivision.The | |
| 613 | 459 | 68inflationarygrowthfactorforanysuchsubclassofrealpropertyorpersonalpropertyshallbe | |
| 614 | 460 | 69limitedtotheactualassessmentgrowthinsuchsubclassorclass,exclusiveofnew | |
| 615 | 461 | 70constructionandimprovements,andexclusiveoftheassessedvalueonanyrealproperty | |
| 616 | - | 71whichwasassessedbytheassessorofacountyorcityinthecurrentyearinadifferent | |
| 462 | + | HB660 12 71whichwasassessedbytheassessorofacountyorcityinthecurrentyearinadifferent | |
| 617 | 463 | 72subclassofrealproperty,butnottoexceedtheconsumerpriceindexorfivepercent, | |
| 618 | 464 | 73whicheverislower.Shouldthetaxrevenueofapoliticalsubdivisionfromthevarioustax | |
| 619 | 465 | 74ratesdeterminedinthissubsectionbedifferentthanthetaxrevenuethatwouldhavebeen | |
| 620 | 466 | 75determinedfromasingletaxrateascalculatedpursuanttothemethodofcalculationinthis | |
| 621 | 467 | 76subsectionpriortoJanuary1,2003,thenthepoliticalsubdivisionshallrevisethetaxratesof | |
| 622 | 468 | 77thosesubclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,in | |
| 623 | 469 | 78whichthereisataxratereduction,pursuanttotheprovisionsofthissubsection.Such | |
| 624 | 470 | 79revisionshallyieldanamountequaltosuchdifferenceandshallbeapportionedamongsuch | |
| 625 | 471 | 80subclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,basedon | |
| 626 | 472 | 81therelativeassessedvaluationoftheclassorsubclassesofpropertyexperiencingataxrate | |
| 627 | 473 | 82reduction.Suchrevisioninthetaxratesofeachclassorsubclassshallbemadebycomputing | |
| 628 | 474 | 83thepercentageofcurrentyearadjustedassessedvaluationofeachclassorsubclasswithatax | |
| 629 | 475 | 84ratereductiontothetotalcurrentyearadjustedassessedvaluationoftheclassorsubclasses | |
| 630 | 476 | 85withataxratereduction,multiplyingtheresultingpercentagesbytherevenuedifference | |
| 631 | 477 | 86betweenthesingleratecalculationandthecalculationspursuanttothissubsectionand | |
| 632 | 478 | 87dividingbytherespectiveadjustedcurrentyearassessedvaluationofeachclassorsubclassto | |
| 633 | 479 | 88determinetheadjustmenttotheratetobelevieduponeachclassorsubclassofproperty.The | |
| 634 | 480 | 89adjustmentcomputedhereinshallbemultipliedbyonehundred,roundedtofourdecimalsin | |
| 635 | 481 | 90themannerprovidedinthissubsection,andaddedtotheinitialratecomputedforeachclass | |
| 636 | 482 | 91orsubclassofproperty.Forschooldistrictsthatlevyseparatetaxratesoneachsubclassof | |
| 637 | 483 | 92realpropertyandpersonalpropertyintheaggregate,ifvotersapprovedaballotbefore | |
| 638 | 484 | 93January1,2011,thatpresentedseparatestatedtaxratestobeappliedtothedifferent | |
| 639 | 485 | 94subclassesofrealpropertyandpersonalpropertyintheaggregate,orincreasestheseparate | |
| 640 | 486 | 95ratesthatmaybeleviedonthedifferentsubclassesofrealpropertyandpersonalpropertyin | |
| 641 | 487 | 96theaggregatebydifferentamounts,thetaxratethatshallbeusedforthesingletaxrate | |
| 642 | 488 | 97calculationshallbeablendedrate,calculatedinthemannerprovidedundersubdivision(1)of | |
| 643 | 489 | 98subsection6ofthissection.Notwithstandinganyprovisionofthissubsectiontothecontrary, | |
| 644 | 490 | 99norevisiontotherateoflevyforpersonalpropertyshallcausesuchlevytoincreaseoverthe | |
| 645 | 491 | 100levyforpersonalpropertyfromtheprioryear. | |
| 646 | 492 | 101 3.(1)Wherethetaxingauthorityisaschooldistrict,itshallberequiredtorevisethe | |
| 647 | 493 | 102ratesoflevytotheextentnecessarytoproducefromalltaxableproperty,includingstate- | |
| 648 | - | ||
| 494 | + | 103assessedrailroadandutilityproperty,whichshallbeseparatelyestimatedinadditiontoother | |
| 649 | 495 | 104datarequiredincomplyingwithsection164.011,substantiallytheamountoftaxrevenue | |
| 650 | 496 | 105permittedinthissection.Intheyearfollowingtaxratereduction,thetaxrateceilingmaybe | |
| 651 | 497 | 106adjustedtooffsetsuchdistrict'sreductionintheapportionmentofstateschoolmoneysdueto | |
| 652 | 498 | 107itsreducedtaxrate.However,intheeventanyschooldistrict,incalculatingataxrateceiling | |
| 653 | - | 108pursuanttothissection,requiringtheestimatingofeffectsofstate-assessedrailroadand | |
| 499 | + | HB660 13 108pursuanttothissection,requiringtheestimatingofeffectsofstate-assessedrailroadand | |
| 654 | 500 | 109utilityvaluationorlossofstateaid,discoversthattheestimatesusedresultinreceiptof | |
| 655 | 501 | 110excessrevenues,whichwouldhaverequiredalowerrateiftheactualinformationhadbeen | |
| 656 | 502 | 111known,theschooldistrictshallreducethetaxrateceilinginthefollowingyeartocompensate | |
| 657 | 503 | 112fortheexcessreceipts,andtherecalculatedrateshallbecomethetaxrateceilingforpurposes | |
| 658 | 504 | 113ofthissection. | |
| 659 | 505 | 114 (2)Foranypoliticalsubdivisionwhichexperiencesareductionintheamountof | |
| 660 | 506 | 115assessedvaluationrelatingtoaprioryear,duetodecisionsofthestatetaxcommissionora | |
| 661 | 507 | 116courtpursuanttosections138.430to138.433,orduetoclericalerrorsorcorrectionsinthe | |
| 662 | 508 | 117calculationorrecordationofanyassessedvaluation: | |
| 663 | 509 | 118 (a)Suchpoliticalsubdivisionmayrevisethetaxrateceilingforeachpurposeitlevies | |
| 664 | 510 | 119taxestocompensateforthereductioninassessedvalueoccurringafterthepolitical | |
| 665 | 511 | 120subdivisioncalculatedthetaxrateceilingfortheparticularsubclassofrealpropertyorfor | |
| 666 | 512 | 121personalproperty,intheaggregate,inaprioryear.Suchrevisionbythepoliticalsubdivision | |
| 667 | 513 | 122shallbemadeatthetimeofthenextcalculationofthetaxratefortheparticularsubclassof | |
| 668 | 514 | 123realpropertyorforpersonalproperty,intheaggregate,afterthereductioninassessed | |
| 669 | 515 | 124valuationhasbeendeterminedandshallbecalculatedinamannerthatresultsintherevised | |
| 670 | 516 | 125taxrateceilingbeingthesameasitwouldhavebeenhadthecorrectedorfinalizedassessment | |
| 671 | 517 | 126beenavailableatthetimeofthepriorcalculation; | |
| 672 | 518 | 127 (b)Inaddition,foruptothreeyearsfollowingthedeterminationofthereductionin | |
| 673 | 519 | 128assessedvaluationasaresultofcircumstancesdefinedinthissubdivision,suchpolitical | |
| 674 | 520 | 129subdivisionmaylevyataxrateforeachpurposeitleviestaxesabovetherevisedtaxrate | |
| 675 | 521 | 130ceilingprovidedinparagraph(a)ofthissubdivisiontorecoupanyrevenuesitwasentitledto | |
| 676 | 522 | 131receivehadthecorrectedorfinalizedassessmentbeenavailableatthetimeoftheprior | |
| 677 | 523 | 132calculation. | |
| 678 | 524 | 133 4.(1)InordertoimplementtheprovisionsofthissectionandSection22ofArticleX | |
| 679 | 525 | 134oftheConstitutionofMissouri,thetermimprovementsshallapplytobothrealandpersonal | |
| 680 | 526 | 135property.Inordertodeterminethevalueofnewconstructionandimprovements,eachcounty | |
| 681 | 527 | 136assessorshallmaintainarecordofrealpropertyvaluationsinsuchamannerastoidentify | |
| 682 | 528 | 137eachyeartheincreaseinvaluationforeachpoliticalsubdivisioninthecountyasaresultof | |
| 683 | 529 | 138newconstructionandimprovements.Thevalueofnewconstructionandimprovementsshall | |
| 684 | 530 | 139includetheadditionalassessedvalueofallimprovementsoradditionstorealpropertywhich | |
| 685 | - | ||
| 531 | + | 140werebegunafterandwerenotpartoftheprioryear'sassessment,exceptthattheadditional | |
| 686 | 532 | 141assessedvalueofallimprovementsoradditionstorealpropertywhichhadbeentotallyor | |
| 687 | 533 | 142partiallyexemptfromadvaloremtaxespursuanttosections99.800to99.865,sections | |
| 688 | 534 | 143135.200to135.255,andsection353.110shallbeincludedinthevalueofnewconstruction | |
| 689 | 535 | 144andimprovementswhenthepropertybecomestotallyorpartiallysubjecttoassessmentand | |
| 690 | - | 145paymentofalladvaloremtaxes.Theaggregateincreaseinvaluationofpersonalpropertyfor | |
| 536 | + | HB660 14 145paymentofalladvaloremtaxes.Theaggregateincreaseinvaluationofpersonalpropertyfor | |
| 691 | 537 | 146thecurrentyearoverthatofthepreviousyearistheequivalentofthenewconstructionand | |
| 692 | 538 | 147improvementsfactorforpersonalproperty.Notwithstandinganyopt-outimplemented | |
| 693 | 539 | 148pursuanttosubsection14ofsection137.115,theassessorshallcertifytheamountofnew | |
| 694 | 540 | 149constructionandimprovementsandtheamountofassessedvalueonanyrealpropertywhich | |
| 695 | 541 | 150wasassessedbytheassessorofacountyorcityinsuchpreviousyearbutisassessedbythe | |
| 696 | 542 | 151assessorofacountyorcityinthecurrentyearinadifferentsubclassofrealproperty | |
| 697 | 543 | 152separatelyforeachofthethreesubclassesofrealpropertyforeachpoliticalsubdivisiontothe | |
| 698 | 544 | 153countyclerkinorderthatpoliticalsubdivisionsshallhavethisinformationforthepurposeof | |
| 699 | 545 | 154calculatingtaxratespursuanttothissectionandSection22,ArticleX,Constitutionof | |
| 700 | 546 | 155Missouri.Inaddition,thestatetaxcommissionshallcertifyeachyeartoeachcountyclerk | |
| 701 | 547 | 156theincreaseinthegeneralpricelevelasmeasuredbytheConsumerPriceIndexforAllUrban | |
| 702 | 548 | 157ConsumersfortheUnitedStates,oritssuccessorpublications,asdefinedandofficially | |
| 703 | 549 | 158reportedbytheUnitedStatesDepartmentofLabor,oritssuccessoragency.Thestatetax | |
| 704 | 550 | 159commissionshallcertifytheincreaseinsuchindexonthelatesttwelve-monthbasisavailable | |
| 705 | 551 | 160onFebruaryfirstofeachyearovertheimmediatelyprecedingpriortwelve-monthperiodin | |
| 706 | 552 | 161orderthatpoliticalsubdivisionsshallhavethisinformationavailableinsettingtheirtaxrates | |
| 707 | 553 | 162accordingtolawandSection22ofArticleXoftheConstitutionofMissouri.Forpurposesof | |
| 708 | 554 | 163implementingtheprovisionsofthissectionandSection22ofArticleXoftheMissouri | |
| 709 | 555 | 164Constitution,theterm"property"meansalltaxableproperty,includingstate-assessed | |
| 710 | 556 | 165property. | |
| 711 | 557 | 166 (2)Eachpoliticalsubdivisionrequiredtoreviseratesoflevypursuanttothissection | |
| 712 | 558 | 167orSection22ofArticleXoftheConstitutionofMissourishallcalculateeachtaxrateitis | |
| 713 | 559 | 168authorizedtolevyand,inestablishingeachtaxrate,shallconsidereachprovisionfortaxrate | |
| 714 | 560 | 169revisionprovidedinthissectionandSection22ofArticleXoftheConstitutionofMissouri, | |
| 715 | 561 | 170separatelyandwithoutregardtoannualtaxratereductionsprovidedinsection67.505and | |
| 716 | 562 | 171section164.013.Eachpoliticalsubdivisionshallseteachtaxrateitisauthorizedtolevy | |
| 717 | 563 | 172usingthecalculationthatproducesthelowesttaxrateceiling.Itisfurthertheintentofthe | |
| 718 | 564 | 173generalassembly,pursuanttotheauthorityofSection10(c)ofArticleXoftheConstitution | |
| 719 | 565 | 174ofMissouri,thattheprovisionsofsuchsectionbeapplicabletotaxraterevisionsmandated | |
| 720 | 566 | 175pursuanttoSection22ofArticleXoftheConstitutionofMissouriastoreestablishingtax | |
| 721 | 567 | 176ratesasrevisedinsubsequentyears,enforcementprovisions,andotherprovisionsnotin | |
| 722 | - | ||
| 568 | + | 177conflictwithSection22ofArticleXoftheConstitutionofMissouri.Annualtaxrate | |
| 723 | 569 | 178reductionsprovidedinsection67.505andsection164.013shallbeappliedtothetaxrateas | |
| 724 | 570 | 179establishedpursuanttothissectionandSection22ofArticleXoftheConstitutionof | |
| 725 | 571 | 180Missouri,unlessotherwiseprovidedbylaw. | |
| 726 | - | 181 5.(1)Inallpoliticalsubdivisions,thetaxrateceilingestablishedpursuanttothis | |
| 572 | + | HB660 15 181 5.(1)Inallpoliticalsubdivisions,thetaxrateceilingestablishedpursuanttothis | |
| 727 | 573 | 182sectionshallnotbeincreasedunlessapprovedbyavoteofthepeople.Approvalofthehigher | |
| 728 | 574 | 183taxrateshallbebyatleastamajorityofvotescast.Whenaproposedhighertaxraterequires | |
| 729 | 575 | 184approvalbymorethanasimplemajoritypursuanttoanyprovisionoflawortheconstitution, | |
| 730 | 576 | 185thetaxrateincreasemustreceiveapprovalbyatleastthemajorityrequired. | |
| 731 | 577 | 186 (2)Whenvotersapproveanincreaseinthetaxrate,theamountoftheincreaseshall | |
| 732 | 578 | 187beaddedtothetaxrateceilingascalculatedpursuanttothissectiontotheextentthetotalrate | |
| 733 | 579 | 188doesnotexceedanymaximumrateprescribedbylaw.Ifaballotquestionpresentsastated | |
| 734 | 580 | 189taxrateforapprovalratherthandescribingtheamountofincreaseinthequestion,thestated | |
| 735 | 581 | 190taxrateapprovedshallbeadjustedasprovidedinthissectionand,soadjusted,shallbethe | |
| 736 | 582 | 191currenttaxrateceiling.Theincreasedtaxrateceilingasapprovedshallbeadjustedsuchthat | |
| 737 | 583 | 192whenappliedtothecurrenttotalassessedvaluationofthepoliticalsubdivision,excluding | |
| 738 | 584 | 193newconstructionandimprovementssincethedateoftheelectionapprovingsuchincrease, | |
| 739 | 585 | 194therevenuederivedfromtheadjustedtaxrateceilingisequaltothesumof:theamountof | |
| 740 | 586 | 195revenuewhichwouldhavebeenderivedbyapplyingthevoter-approvedincreasedtaxrate | |
| 741 | 587 | 196ceilingtototalassessedvaluationofthepoliticalsubdivision,asmostrecentlycertifiedbythe | |
| 742 | 588 | 197cityorcountyclerkonorbeforethedateoftheelectioninwhichsuchincreaseisapproved, | |
| 743 | 589 | 198increasedbythepercentageincreaseintheconsumerpriceindex,asprovidedbylaw.Such | |
| 744 | 590 | 199adjustedtaxrateceilingmaybeappliedtothetotalassessedvaluationofthepolitical | |
| 745 | 591 | 200subdivisionatthesettingofthenexttaxrate.Ifaballotquestionpresentsaphased-intaxrate | |
| 746 | 592 | 201increase,uponvoterapproval,eachtaxrateincreaseshallbeadjustedinthemanner | |
| 747 | 593 | 202prescribedinthissectiontoyieldthesumof:theamountofrevenuethatwouldbederivedby | |
| 748 | 594 | 203applyingsuchvoter-approvedincreasedratetothetotalassessedvaluation,asmostrecently | |
| 749 | 595 | 204certifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhichsuch | |
| 750 | 596 | 205increasewasapproved,increasedbythepercentageincreaseintheconsumerpriceindex,as | |
| 751 | 597 | 206providedbylaw,fromthedateoftheelectiontothetimeofsuchincreaseand,soadjusted, | |
| 752 | 598 | 207shallbethecurrenttaxrateceiling. | |
| 753 | 599 | 208 (3)Theprovisionsofsubdivision(2)ofthissubsectionnotwithstanding,ifprior | |
| 754 | 600 | 209totheexpirationofatemporarylevyincrease,votersapproveasubsequentlevy | |
| 755 | 601 | 210increase,thenewtaxrateceilingshallremainineffectonlyuntilsuchtimeasthe | |
| 756 | 602 | 211temporarylevyexpiresunderthetermsoriginallyapprovedbyavoteofthepeople,at | |
| 757 | 603 | 212whichtimethetaxrateceilingshallbedecreasedbytheamountofthetemporarylevy | |
| 758 | 604 | 213increase.If,priortotheexpirationofatemporarylevyincrease,votersofapolitical | |
| 759 | - | ||
| 605 | + | 214subdivisionareaskedtoapproveanadditional,permanentincreasetothepolitical | |
| 760 | 606 | 215subdivision'staxrateceiling,votersshallbesubmittedballotlanguagethatclearly | |
| 761 | 607 | 216indicatesthatifthepermanentlevyincreaseisapproved,thetemporarylevyshallbe | |
| 762 | 608 | 217madepermanent. | |
| 763 | - | 218 (4)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits | |
| 764 | - | 219taxrateceiling[and]. Suchreductiontothetaxrateceilinginanonreassessmentyear | |
| 765 | - | 220shallbeappliedintheimmediatelyfollowingyearofgeneralreassessment.The | |
| 766 | - | 221governingbodyofanypoliticalsubdivisionmay,inanonreassessmentyear,increasethat | |
| 767 | - | 222previouslyloweredtaxratetoalevelnotexceedingthetaxrateceilingwithoutvoter | |
| 768 | - | 223approvalinthemannerprovidedundersubdivision[(4)](5)ofthissubsection.Such | |
| 769 | - | 224increasetothetaxrateceilinginanonreassessmentyearshallbeappliedinthe | |
| 770 | - | 225immediatelyfollowingyearofgeneralreassessment.Nothinginthissectionshallbe | |
| 771 | - | 226construedasprohibitingapoliticalsubdivisionfromvoluntarilylevyingataxratelowerthan | |
| 772 | - | 227thatwhichisrequiredundertheprovisionsofthissectionorfromseekingvoterapprovalofa | |
| 773 | - | 228reductiontosuchpoliticalsubdivision'staxrateceiling. | |
| 774 | - | 229 [(4)](5)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislower | |
| 775 | - | 230thanitstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4of | |
| 776 | - | 231thissectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneral | |
| 777 | - | 232reassessment,ifsuchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshall | |
| 778 | - | 233conductapublichearing,andinapublicmeetingitshalladoptanordinance,resolution,or | |
| 779 | - | 234policystatementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisions | |
| 780 | - | 235ofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelower | |
| 781 | - | 236thanitstaxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestax | |
| 782 | - | 237collections.Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivision | |
| 783 | - | 238whichhasreceivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosetting | |
| 784 | - | 239itsmostrecenttaxrate. | |
| 785 | - | 240 (6)(a)Asusedinthissubdivision,thefollowingtermsmean: | |
| 786 | - | 241 a."Currenttaxrateceiling",thetaxrateceilingineffectbeforethevoters | |
| 787 | - | 242approveahighertaxrate; | |
| 788 | - | 243 b."Increasedtaxrateceiling",thenewtaxrateceilingineffectafterthevoters | |
| 789 | - | 244approveahighertaxrate. | |
| 790 | - | 245 (b)Notwithstandinganyotherprovisionoflawtothecontrary,whenthe | |
| 791 | - | 246requiredmajorityofvotersinapoliticalsubdivisionpassesanincreaseinthepolitical | |
| 792 | - | 247subdivision'staxrate,thepoliticalsubdivisionshallusethecurrenttaxrateceilingand | |
| 793 | - | 248theincreaseapprovedbythevotersinestablishingtheratesoflevyforthetaxyear | |
| 794 | - | 249immediatelyfollowingtheelection. | |
| 795 | - | HB660 21 250 (c)Iftheassessedvaluationofrealpropertyinsuchpoliticalsubdivisionis | |
| 796 | - | 251reducedinsuchtaxyearimmediatelyfollowingtheelection,suchpoliticalsubdivision | |
| 797 | - | 252mayraiseitsratesoflevysothattherevenuereceivedfromitslocalrealpropertytax | |
| 798 | - | 253ratesequalstheamountthepoliticalsubdivisionwouldhavereceivedfromtheincreased | |
| 799 | - | 254ratesoflevyhadtherebeennoreductionintheassessedvaluationofrealpropertyinthe | |
| 800 | - | 255politicalsubdivision. | |
| 801 | - | 256 (d)Usingtheincreasedtaxrateceilingshallberevenueneutralasrequiredin | |
| 802 | - | 257ArticleX,Section22oftheConstitutionofMissouri. | |
| 803 | - | 258 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection | |
| 804 | - | 259163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate | |
| 805 | - | 260asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe | |
| 806 | - | 261calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof | |
| 807 | - | 262thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying | |
| 808 | - | 263theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor | |
| 809 | - | 264suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof | |
| 810 | - | 265thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred. | |
| 811 | - | 266Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch | |
| 812 | - | 267schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas | |
| 813 | - | 268definedinchapter151andforapportioningthetaxratebypurpose. | |
| 814 | - | 269 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk | |
| 815 | - | 270ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate | |
| 816 | - | 271ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina | |
| 817 | - | 272fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone | |
| 818 | - | 273dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one- | |
| 819 | - | 274hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof | |
| 820 | - | 275onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto | |
| 821 | - | 276one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof | |
| 822 | - | 277acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate | |
| 823 | - | 278shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule, | |
| 824 | - | 279substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates | |
| 825 | - | 280pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby | |
| 826 | - | 281reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof | |
| 827 | - | 282ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen | |
| 828 | - | 283incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor | |
| 829 | - | 284debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule, | |
| 830 | - | 285substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed | |
| 831 | - | 286forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor | |
| 832 | - | HB660 22 287whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed | |
| 833 | - | 288thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic | |
| 834 | - | 289inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays | |
| 835 | - | 290ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed | |
| 836 | - | 291taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen | |
| 837 | - | 292daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher | |
| 838 | - | 293findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany | |
| 839 | - | 294proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing | |
| 840 | - | 295authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's | |
| 841 | - | 296findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing | |
| 842 | - | 297authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The | |
| 843 | - | 298countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority | |
| 844 | - | 299andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority. | |
| 845 | - | 300Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof | |
| 846 | - | 301thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin | |
| 847 | - | 302writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto | |
| 848 | - | 303thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation | |
| 849 | - | 304submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority | |
| 850 | - | 305rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive | |
| 851 | - | 306supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent | |
| 852 | - | 307proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing | |
| 853 | - | 308authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain | |
| 854 | - | 309injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate. | |
| 855 | - | 310 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand | |
| 856 | - | 311promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing | |
| 857 | - | 312authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch | |
| 858 | - | 313amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor | |
| 859 | - | 314shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection. | |
| 860 | - | 315 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical | |
| 861 | - | 316subdivisionhascompliedwiththeforegoingprovisionsofthissection. | |
| 862 | - | 317 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied | |
| 863 | - | 318withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe | |
| 864 | - | 319prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction | |
| 865 | - | 320withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto | |
| 866 | - | 321thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing | |
| 867 | - | 322authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare | |
| 868 | - | 323questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative | |
| 869 | - | HB660 23 324partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill | |
| 870 | - | 325fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained | |
| 871 | - | 326pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe | |
| 872 | - | 327publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral | |
| 873 | - | 328circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties | |
| 874 | - | 329withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe | |
| 875 | - | 330courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that | |
| 876 | - | 331thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest | |
| 877 | - | 332exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires, | |
| 878 | - | 333enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in | |
| 879 | - | 334additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein | |
| 880 | - | 335violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable | |
| 881 | - | 336attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof | |
| 882 | - | 337attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought | |
| 883 | - | 338pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat | |
| 884 | - | 339issue. | |
| 885 | - | 340 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing | |
| 886 | - | 341authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom | |
| 887 | - | 342thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis | |
| 888 | - | 343section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously | |
| 889 | - | 344paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin | |
| 890 | - | 345section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe | |
| 891 | - | 346differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe | |
| 892 | - | 347revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity | |
| 893 | - | 348shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise | |
| 894 | - | 349therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds | |
| 895 | - | 350necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest | |
| 896 | - | 351onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe | |
| 897 | - | 3521994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund | |
| 898 | - | 353anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear. | |
| 899 | - | 354 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
| 900 | - | 355createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies | |
| 901 | - | 356withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028. | |
| 902 | - | 357Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe | |
| 903 | - | 358generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
| 904 | - | 359disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
| 905 | - | HB660 24 360rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid | |
| 906 | - | 361andvoid. | |
| 907 | - | 137.115.1.Allotherlawstothecontrarynotwithstanding,theassessororthe | |
| 908 | - | 2assessor'sdeputiesinallcountiesofthisstateincludingtheCityofSt.Louisshallannually | |
| 909 | - | 3makealistofallrealandtangiblepersonalpropertytaxableintheassessor'scity,county, | |
| 910 | - | 4townordistrict.Exceptasotherwiseprovidedinsubsection3ofthissectionandsection | |
| 911 | - | 5137.078,theassessorshallannuallyassessallpersonalpropertyatthirty-threeandone-third | |
| 912 | - | 6percentofitstruevalueinmoneyasofJanuaryfirstofeachcalendaryear.Theassessorshall | |
| 913 | - | 7annuallyassessallrealproperty,includinganynewconstructionandimprovementstoreal | |
| 914 | - | 8property,andpossessoryinterestsinrealpropertyatthepercentofitstruevalueinmoneyset | |
| 915 | - | 9insubsection5ofthissection.Thetruevalueinmoneyofanypossessoryinterestinreal | |
| 916 | - | 10propertyinsubclass(3),wheresuchrealpropertyisonorlieswithintheultimateairport | |
| 917 | - | 11boundaryasshownbyafederalairportlayoutplan,asdefinedby14CFR151.5,ofa | |
| 918 | - | 12commercialairporthavingaFARPart139certificationandownedbyapoliticalsubdivision, | |
| 919 | - | 13shallbetheotherwiseapplicabletruevalueinmoneyofanysuchpossessoryinterestinreal | |
| 920 | - | 14property,lessthetotaldollaramountofcostspaidbyaparty,otherthanthepolitical | |
| 921 | - | 15subdivision,towardsanynewconstructionorimprovementsonsuchrealpropertycompleted | |
| 922 | - | 16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest, | |
| 923 | - | 17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere | |
| 924 | - | 18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe | |
| 925 | - | 19followingmanner:newassessedvaluesshallbedeterminedasofJanuaryfirstofeachodd- | |
| 926 | - | 20numberedyearandshallbeenteredintheassessor'sbooks;thosesameassessedvaluesshall | |
| 927 | - | 21applyinthefollowingeven-numberedyear,exceptfornewconstructionandproperty | |
| 928 | - | 22improvementswhichshallbevaluedasthoughtheyhadbeencompletedasofJanuaryfirstof | |
| 929 | - | 23theprecedingodd-numberedyear.Theassessormaycallattheoffice,placeofdoing | |
| 930 | - | 24business,orresidenceofeachpersonrequiredbythischaptertolistproperty,andrequirethe | |
| 931 | - | 25persontomakeacorrectstatementofalltaxabletangiblepersonalpropertyownedbythe | |
| 932 | - | 26personorunderhisorhercare,chargeormanagement,taxableinthecounty.Onorbefore | |
| 933 | - | 27Januaryfirstofeacheven-numberedyear,theassessorshallprepareandsubmitatwo-year | |
| 934 | - | 28assessmentmaintenanceplantothecountygoverningbodyandthestatetaxcommissionfor | |
| 935 | - | 29theirrespectiveapprovalormodification.Thecountygoverningbodyshallapproveand | |
| 936 | - | 30forwardsuchplanoritsalternativetotheplantothestatetaxcommissionbyFebruaryfirst. | |
| 937 | - | 31Ifthecountygoverningbodyfailstoforwardtheplanoritsalternativetotheplantothestate | |
| 938 | - | 32taxcommissionbyFebruaryfirst,theassessor'splanshallbeconsideredapprovedbythe | |
| 939 | - | 33countygoverningbody.Ifthestatetaxcommissionfailstoapproveaplanandifthestatetax | |
| 940 | - | 34commissionandtheassessorandthegoverningbodyofthecountyinvolvedareunableto | |
| 941 | - | 35resolvethedifferences,inordertoreceivestatecost-sharefundsoutlinedinsection137.750, | |
| 942 | - | HB660 25 36thecountyortheassessorshallpetitiontheadministrativehearingcommission,byMayfirst, | |
| 943 | - | 37todecideallmattersindisputeregardingtheassessmentmaintenanceplan.Uponagreement | |
| 944 | - | 38oftheparties,themattermaybestayedwhilethepartiesproceedwithmediationor | |
| 945 | - | 39arbitrationupontermsagreedtobytheparties.Thefinaldecisionoftheadministrative | |
| 946 | - | 40hearingcommissionshallbesubjecttojudicialreviewinthecircuitcourtofthecounty | |
| 947 | - | 41involved.Intheeventavaluationofsubclass(1)realpropertywithinanycountywitha | |
| 948 | - | 42charterformofgovernment,orwithinacitynotwithinacounty,ismadebyacomputer, | |
| 949 | - | 43computer-assistedmethodoracomputerprogram,theburdenofproof,supportedbyclear, | |
| 950 | - | 44convincingandcogentevidencetosustainsuchvaluation,shallbeontheassessoratany | |
| 951 | - | 45hearingorappeal.Inanysuchcounty,unlesstheassessorprovesotherwise,thereshallbea | |
| 952 | - | 46presumptionthattheassessmentwasmadebyacomputer,computer-assistedmethodora | |
| 953 | - | 47computerprogram.Suchevidenceshallinclude,butshallnotbelimitedto,thefollowing: | |
| 954 | - | 48 (1)Thefindingsoftheassessorbasedonanappraisalofthepropertybygenerally | |
| 955 | - | 49acceptedappraisaltechniques;and | |
| 956 | - | 50 (2)Thepurchasepricesfromsalesofatleastthreecomparablepropertiesandthe | |
| 957 | - | 51addressorlocationthereof.Asusedinthissubdivision,theword"comparable"meansthat: | |
| 958 | - | 52 (a)Suchsalewasclosedatadaterelevanttothepropertyvaluation;and | |
| 959 | - | 53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty, | |
| 960 | - | 54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest | |
| 961 | - | 55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin | |
| 962 | - | 56sizeofthedisputedproperty,andresemblethedisputedpropertyinage,floorplan,numberof | |
| 963 | - | 57rooms,andotherrelevantcharacteristics. | |
| 964 | - | 58 2.AssessorsineachcountyofthisstateandtheCityofSt.Louismaysendpersonal | |
| 965 | - | 59propertyassessmentformsthroughthemail. | |
| 966 | - | 60 3.Thefollowingitemsofpersonalpropertyshalleachconstituteseparatesubclasses | |
| 967 | - | 61oftangiblepersonalpropertyandshallbeassessedandvaluedforthepurposesoftaxationat | |
| 968 | - | 62thefollowingpercentagesoftheirtruevalueinmoney: | |
| 969 | - | 63 (1)Grainandotheragriculturalcropsinanunmanufacturedcondition,one-halfof | |
| 970 | - | 64onepercent; | |
| 971 | - | 65 (2)Livestock,twelvepercent; | |
| 972 | - | 66 (3)Farmmachinery,twelvepercent; | |
| 973 | - | 67 (4)Motorvehicleswhichareeligibleforregistrationasandareregisteredashistoric | |
| 974 | - | 68motorvehiclespursuanttosection301.131andaircraftwhichareatleasttwenty-fiveyears | |
| 975 | - | 69oldandwhichareusedsolelyfornoncommercialpurposesandareoperatedlessthantwo | |
| 976 | - | 70hundredhoursperyearoraircraftthatarehomebuiltfromakit,fivepercent; | |
| 977 | - | 71 (5)Poultry,twelvepercent;and | |
| 978 | - | HB660 26 72 (6)Toolsandequipmentusedforpollutioncontrolandtoolsandequipmentusedin | |
| 979 | - | 73retoolingforthepurposeofintroducingnewproductlinesorusedformakingimprovements | |
| 980 | - | 74toexistingproductsbyanycompanywhichislocatedinastateenterprisezoneandwhichis | |
| 981 | - | 75identifiedbyanystandardindustrialclassificationnumbercitedinsubdivision(7)ofsection | |
| 982 | - | 76135.200,twenty-fivepercent. | |
| 983 | - | 77 4.Thepersonlistingthepropertyshallenteratrueandcorrectstatementofthe | |
| 984 | - | 78property,inaprintedblankpreparedforthatpurpose.Thestatement,afterbeingfilledout, | |
| 985 | - | 79shallbesignedandeitheraffirmedorsworntoasprovidedinsection137.155.Thelistshall | |
| 986 | - | 80thenbedeliveredtotheassessor. | |
| 987 | - | 81 5.(1)Allsubclassesofrealproperty,assuchsubclassesareestablishedinSection4 | |
| 988 | - | 82(b)ofArticleXoftheMissouriConstitutionanddefinedinsection137.016,shallbeassessed | |
| 989 | - | 83atthefollowingpercentagesoftruevalue: | |
| 990 | - | 84 (a)Forrealpropertyinsubclass(1),nineteenpercent; | |
| 991 | - | 85 (b)Forrealpropertyinsubclass(2),twelvepercent;and | |
| 992 | - | 86 (c)Forrealpropertyinsubclass(3),thirty-twopercent. | |
| 993 | - | 87 (2)Ataxpayermayapplytothecountyassessor,or,ifnotlocatedwithinacounty, | |
| 994 | - | 88thentheassessorofsuchcity,forthereclassificationofsuchtaxpayer'srealpropertyiftheuse | |
| 995 | - | 89orpurposeofsuchrealpropertyischangedaftersuchpropertyisassessedunderthe | |
| 996 | - | 90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified, | |
| 997 | - | 91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe | |
| 998 | - | 92taxyearthatsuchpropertywasclassifiedineachsubclassification. | |
| 999 | - | 93 6.Manufacturedhomes,asdefinedinsection700.010,whichareactuallyusedas | |
| 1000 | - | 94dwellingunitsshallbeassessedatthesamepercentageoftruevalueasresidentialreal | |
| 1001 | - | 95propertyforthepurposeoftaxation.Thepercentageofassessmentoftruevalueforsuch | |
| 1002 | - | 96manufacturedhomesshallbethesameasforresidentialrealproperty.Ifthecountycollector | |
| 1003 | - | 97cannotidentifyorfindthemanufacturedhomewhenattemptingtoattachthemanufactured | |
| 1004 | - | 98homeforpaymentoftaxesowedbythemanufacturedhomeowner,thecountycollectormay | |
| 1005 | - | 99requestthecountycommissiontohavethemanufacturedhomeremovedfromthetaxbooks, | |
| 1006 | - | 100andsuchrequestshallbegrantedwithinthirtydaysaftertherequestismade;however,the | |
| 1007 | - | 101removalfromthetaxbooksdoesnotremovethetaxlienonthemanufacturedhomeifitis | |
| 1008 | - | 102lateridentifiedorfound.Forpurposesofthissection,amanufacturedhomelocatedina | |
| 1009 | - | 103manufacturedhomerentalpark,rentalcommunityoronrealestatenotownedbythe | |
| 1010 | - | 104manufacturedhomeownershallbeconsideredpersonalproperty.Forpurposesofthis | |
| 1011 | - | 105section,amanufacturedhomelocatedonrealestateownedbythemanufacturedhomeowner | |
| 1012 | - | 106maybeconsideredrealproperty. | |
| 1013 | - | 107 7.Eachmanufacturedhomeassessedshallbeconsideredaparcelforthepurposeof | |
| 1014 | - | 108reimbursementpursuanttosection137.750,unlessthemanufacturedhomeisdeemedtobe | |
| 1015 | - | HB660 27 109realestateasdefinedinsubsection7ofsection442.015andassessedasarealtyimprovement | |
| 1016 | - | 110totheexistingrealestateparcel. | |
| 1017 | - | 111 8.Anyamountoftaxdueandowingbasedontheassessmentofamanufactured | |
| 1018 | - | 112homeshallbeincludedonthepersonalpropertytaxstatementofthemanufacturedhome | |
| 1019 | - | 113ownerunlessthemanufacturedhomeisdeemedtoberealestateasdefinedinsubsection7of | |
| 1020 | - | 114section442.015,inwhichcasetheamountoftaxdueandowingontheassessmentofthe | |
| 1021 | - | 115manufacturedhomeasarealtyimprovementtotheexistingrealestateparcelshallbe | |
| 1022 | - | 116includedontherealpropertytaxstatementoftherealestateowner. | |
| 1023 | - | 117 9.Theassessorofeachcountyandeachcitynotwithinacountyshalluse[thetrade- | |
| 1024 | - | 118invaluepublishedintheOctoberissueof]anationallyrecognizedautomotivetrade | |
| 1025 | - | 119publicationsuchastheNationalAutomobileDealers'AssociationOfficialUsedCarGuide, | |
| 1026 | - | 120[oritssuccessorpublication,] KelleyBlueBook,Edmunds,orothersimilarpublicationas | |
| 1027 | - | 121therecommendedguideofinformationfordeterminingthetruevalueofmotorvehicles | |
| 1028 | - | 122describedinsuchpublication.Thestatetaxcommissionshallselect,secure,andmake | |
| 1029 | - | 123availabletoallassessorswhichpublicationshallbeused.Theassessorofeachcounty | |
| 1030 | - | 124andeachcitynotwithinacountyshallusethetrade-invaluepublishedinthecurrent | |
| 1031 | - | 125Octoberissueofthepublicationselectedbythestatetaxcommission.Theassessorshall | |
| 1032 | - | 126notuseavaluethatisgreaterthantheaveragetrade-invalueindeterminingthetruevalueof | |
| 1033 | - | 127themotorvehiclewithoutperformingaphysicalinspectionofthemotorvehicle.Forvehicles | |
| 1034 | - | 128twoyearsoldornewerfromavehicle'smodelyear,theassessormayuseavalueotherthan | |
| 1035 | - | 129averagewithoutperformingaphysicalinspectionofthemotorvehicle.Intheabsenceofa | |
| 1036 | - | 130listingforaparticularmotorvehicleinsuchpublication,theassessorshallusesuch | |
| 1037 | - | 131informationorpublications[which] that,intheassessor'sjudgment, willfairlyestimatethe | |
| 1038 | - | 132truevalueinmoneyofthemotorvehicle.Theassessorshallnotassessamotorvehiclefor | |
| 1039 | - | 133anamountgreaterthansuchmotorvehiclewasassessedinthepreviousyear,provided | |
| 1040 | - | 134thatsuchmotorvehiclewasproperlyassessedinthepreviousyear. | |
| 1041 | - | 135 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass | |
| 1042 | - | 136(1)realpropertybymorethanfifteenpercentsincethelastassessment,excludingincreases | |
| 1043 | - | 137duetonewconstructionorimprovements,theassessorshallconductaphysicalinspectionof | |
| 1044 | - | 138suchproperty. | |
| 1045 | - | 139 11.Ifaphysicalinspectionisrequired,pursuanttosubsection10ofthissection,the | |
| 1046 | - | 140assessorshallnotifythepropertyownerofthatfactinwritingandshallprovidetheowner | |
| 1047 | - | 141clearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifaphysical | |
| 1048 | - | 142inspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe | |
| 1049 | - | 143performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto | |
| 1050 | - | 144notifytheassessorofarequestforaninteriorphysicalinspection. | |
| 1051 | - | HB660 28 145 12.Aphysicalinspection,asrequiredbysubsection10ofthissection,shallinclude, | |
| 1052 | - | 146butnotbelimitedto,anon-sitepersonalobservationandreviewofallexteriorportionsofthe | |
| 1053 | - | 147landandanybuildingsandimprovementstowhichtheinspectorhasormayreasonablyand | |
| 1054 | - | 148lawfullygainexternalaccess,andshallincludeanobservationandreviewoftheinteriorof | |
| 1055 | - | 149anybuildingsorimprovementsonthepropertyuponthetimelyrequestoftheownerpursuant | |
| 1056 | - | 150tosubsection11ofthissection.Mereobservationofthepropertyviaadrive-byinspectionor | |
| 1057 | - | 151thelikeshallnotbeconsideredsufficienttoconstituteaphysicalinspectionasrequiredby | |
| 1058 | - | 152thissection. | |
| 1059 | - | 153 13.Acountyorcitycollectormayacceptcreditcardsasproperformofpaymentof | |
| 1060 | - | 154outstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurchargefor | |
| 1061 | - | 155paymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcardbank, | |
| 1062 | - | 156processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby | |
| 1063 | - | 157electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking | |
| 1064 | - | 158suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof | |
| 1065 | - | 159suchelectronicpayment. | |
| 1066 | - | 160 14.Anycountyorcitynotwithinacountyinthisstatemay,byanaffirmativevoteof | |
| 1067 | - | 161thegoverningbodyofsuchcounty,optoutoftheprovisionsofthissectionandsections | |
| 1068 | - | 162137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneral | |
| 1069 | - | 163assembly,secondregularsessionandsection137.073asmodifiedbyhousecommittee | |
| 1070 | - | 164substituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety- | |
| 1071 | - | 165secondgeneralassembly,secondregularsession,forthenextyearofthegeneral | |
| 1072 | - | 166reassessment,priortoJanuaryfirstofanyyear.Nocountyorcitynotwithinacounty | |
| 1073 | - | 167shallexercisethisopt-outprovisionafterimplementingtheprovisionsofthissectionand | |
| 1074 | - | 168sections137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-first | |
| 1075 | - | 169generalassembly,secondregularsessionandsection137.073asmodifiedbyhouse | |
| 1076 | - | 170committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno. | |
| 1077 | - | 171960,ninety-secondgeneralassembly,secondregularsession,inayearofgeneral | |
| 1078 | - | 172reassessment.Forthepurposesofapplyingtheprovisionsofthissubsection,apolitical | |
| 1079 | - | 173subdivisioncontainedwithintwoormorecountieswhereatleastoneofsuchcountieshas | |
| 1080 | - | 174optedoutandatleastoneofsuchcountieshasnotoptedoutshallcalculateasingletaxrateas | |
| 1081 | - | 175ineffectpriortotheenactmentofhousebillno.1150oftheninety-firstgeneralassembly, | |
| 1082 | - | 176secondregularsession.Agoverningbodyofacitynotwithinacountyoracountythathas | |
| 1083 | - | 177optedoutundertheprovisionsofthissubsectionmaychoosetoimplementtheprovisionsof | |
| 1084 | - | 178thissectionandsections137.073,138.060,and138.100asenactedbyhousebillno.1150of | |
| 1085 | - | 179theninety-firstgeneralassembly,secondregularsession,andsection137.073asmodifiedby | |
| 1086 | - | 180housecommitteesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebill | |
| 1087 | - | 181no.960,ninety-secondgeneralassembly,secondregularsession,forthenextyearofgeneral | |
| 1088 | - | HB660 29 182reassessment,byanaffirmativevoteofthegoverningbodypriortoDecemberthirty-firstof | |
| 1089 | - | 183anyyear. | |
| 1090 | - | 184 15.Thegoverningbodyofanycityofthethirdclassificationwithmorethantwenty- | |
| 1091 | - | 185sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundredinhabitants | |
| 1092 | - | 186locatedinanycountythathasexerciseditsauthoritytooptoutundersubsection14ofthis | |
| 1093 | - | 187sectionmaylevyseparateanddifferingtaxratesforrealandpersonalpropertyonlyifsuch | |
| 1094 | - | 188citybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthebillingand | |
| 1095 | - | 189collectionofsuchseparateanddifferingtaxrates.Suchseparateanddifferingratesshallnot | |
| 1096 | - | 190exceedsuchcity'staxrateceiling. | |
| 1097 | - | 191 16.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,orcoal | |
| 1098 | - | 192miningformineralsforpurposesofexcavationforfutureuseorsaletoothersthathasnot | |
| 1099 | - | 193beenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal | |
| 1100 | - | 194propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax | |
| 1101 | - | 195commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax | |
| 1102 | - | 196policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and | |
| 1103 | - | 197informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared | |
| 1104 | - | 198confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific | |
| 1105 | - | 199taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall | |
| 1106 | - | 200meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal | |
| 1107 | - | 201miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat | |
| 1108 | - | 202hasbeenbondedandpermittedunderchapter444. | |
| 1109 | - | 138.425.1.Anyorderissuedbythecommissionrequiringacountytomodifyor | |
| 1110 | - | 2equalizeassessedvaluationsthatwouldresultinareductionofthecounty'sfinal | |
| 1111 | - | 3valuationstocomplywithstatelawshallallowacountyamaximumofsixtydaysfor | |
| 1112 | - | 4compliancewithsuchorder.Theordershallstatethedeadlineforcomplianceinthe | |
| 1113 | - | 5order,butthecommissionmayextendthedeadlineonetimeforanadditionalperiodof | |
| 1114 | - | 6thirtydaysinaseparateorderuponitsapprovalofacounty'srequestforanextension. | |
| 1115 | - | 7Thetotaltimeallowedforcompliancewithsuchordershallnotexceedninetydays. | |
| 1116 | - | 8 2.Ifthecountyfailstocomplyafterthelapseofthetimeperiodallottedunder | |
| 1117 | - | 9subsection1ofthissection,thecommissionmaydirectthedirectorofthedepartmentof | |
| 1118 | - | 10revenuetowithholduptoonehundredpercentofthemoneysthecountywould | |
| 1119 | - | 11otherwisebeentitledtofromlocalsalestaxasdefinedundersection32.085andlocaluse | |
| 1120 | - | 12taxuntiladeterminationismadebythecommissionthatthenoncompliantcountyhas | |
| 1121 | - | 13comeintocompliancewiththecommission'sorder. | |
| 1122 | - | 14 3.Thecommissionshallissueanoticetothecountyofthewithholdingdueto | |
| 1123 | - | 15failuretocomplywiththeorderwithintheprescribedtimeperiodandshallinclude | |
| 1124 | - | HB660 30 16informationforthecountytocurethenoncomplianceinordertoreleasethewithheld | |
| 1125 | - | 17moneys. | |
| 1126 | - | 18 4.Ifthenoncompliantcountythereafterbecomescompliantinaccordancewith | |
| 1127 | - | 19theoriginalorderissued,asdeterminedbythecommissionafterthecountyremits | |
| 1128 | - | 20noticeofitscomplianceandanyadditionaldocumentationorinformationrequiredfor | |
| 1129 | - | 21reviewandverificationbythecommission,thecommissionshallnotifythedepartment | |
| 1130 | - | 22ofrevenuetoreleaseandremitthepreviouslywithheldlocalsalesandusetaxproceeds | |
| 1131 | - | 23tothecounty.Acountyisnotentitledtointerestonthewithheldfundsreleasedunder | |
| 1132 | - | 24theprovisionsofthissubsection. | |
| 1133 | - | 25 5.Acountyfailingtocomplywithintheprescribedtimeperiodresultinginthe | |
| 1134 | - | 26withholdingoflocalsalesandusetaxproceedsunderthissectionmayseekjudicial | |
| 1135 | - | 27reviewofthedeterminationoffailuretocomplymadebythecommissionunderArticle | |
| 1136 | - | 28V,Section18oftheConstitutionofMissouriwithinthirtydaysofreceiptofthenotice. | |
| 1137 | - | 29 6.Inadditiontootheravailableremedies,ifthecourtdeterminesthatthe | |
| 1138 | - | 30commission'sdeterminationastotheamountoflocalsalesandusetaxproceeds | |
| 1139 | - | 31withheldorfailuretocomplyisinerror,thecourtshallreturntheamountinerrorto | |
| 1140 | - | 32thecountyandthejudgment,whenentered,shallincludeinterestontheamounts | |
| 1141 | - | 33wrongfullywithheld.Acountyisnotentitledtointerestontheamountswithheldifa | |
| 1142 | - | 34courtupholdsthecommission'sdetermination.Anysuchinterestawardedshallbepaid | |
| 1143 | - | 35fromthestatelegalexpensefundasprovidedundersection105.711. | |
| 1144 | - | 36 7.Localsalesandusetaxeswithheldbythedirectorofthedepartmentof | |
| 1145 | - | 37revenueasprovidedunderthissectionshallbedepositedinaspecialtrustfund,whichis | |
| 1146 | - | 38herebycreated,tobeknownasthe"CountyAssessmentNoncomplianceTrustFund". | |
| 1147 | - | 39Themoneysinthecountyassessmentnoncompliancetrustfundshallnotbedeemedto | |
| 1148 | - | 40bestatefundsandshallnotbecommingledwithanyfundsofthestate.Thedirectorof | |
| 1149 | - | 41revenueshallkeepaccuraterecordsoftheamountofmoneyinthetrustfundwithheld | |
| 1150 | - | 42fromanycountyunderthissection,andtherecordsshallbeopentotheinspectionof | |
| 1151 | - | 43officersofthecountyandthepublic. | |
| 1152 | - | 44 8.Thecommissionmaypromulgateallnecessaryrulesandregulationsforthe | |
| 1153 | - | 45administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin | |
| 1154 | - | 46section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall | |
| 1155 | - | 47becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter | |
| 1156 | - | 48536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable | |
| 1157 | - | 49andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to | |
| 1158 | - | 50review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently | |
| 1159 | - | 51heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor | |
| 1160 | - | 52adoptedafterAugust28,2025,shallbeinvalidandvoid. | |
| 1161 | - | HB660 31 139.035.1.Asusedinthissection,thefollowingtermsmean: | |
| 1162 | - | 2 (1)"Motorvehicle",thesamemeaningassuchtermisdefinedundersection | |
| 1163 | - | 3301.010; | |
| 1164 | - | 4 (2)"Taxingentity",anycounty,citynotwithinacounty,orotherpolitical | |
| 1165 | - | 5subdivisionwithinthisstatethatleviesandcollectspersonalpropertytaxesonmotor | |
| 1166 | - | 6vehicles; | |
| 1167 | - | 7 (3)"Taxpayer",anindividualorabusinessentitysubjecttopersonalproperty | |
| 1168 | - | 8taxonthetotaledmotorvehicle; | |
| 1169 | - | 9 (4)"Totaledmotorvehicle",amotorvehicleconsideredtobeatotallossdueto | |
| 1170 | - | 10damagethatissoseverethatitcannotberepairedsafely,thetotalcostofrepairor | |
| 1171 | - | 11salvageequalsorexceedsthevehicle'sactualcashvalue,orafindingbyaninsurance | |
| 1172 | - | 12companydeclaringthemotorvehicletobetotalloss.Theterm"totaledmotorvehicle" | |
| 1173 | - | 13includesmotorcyclesownedbyindividualtaxpayersandmotorvehiclesprimarilyfor | |
| 1174 | - | 14businessuse,assuchtermisdefinedundersection301.010,ownedbyabusiness | |
| 1175 | - | 15taxpayer; | |
| 1176 | - | 16 (5)"Totaledmotorvehiclepersonalpropertytaxprorationprogram",a | |
| 1177 | - | 17programestablishedundertheprovisionsofthissection. | |
| 1178 | - | 18 2.Anytaxingentitymayestablishatotaledmotorvehiclepersonalpropertytax | |
| 1179 | - | 19prorationprograminaccordancewiththissectionthatallowsataxpayerqualifying | |
| 1180 | - | 20undertheprovisionsofthissectionandanyadditionalrequirementsestablishedbythe | |
| 1181 | - | 21taxingentitytoreceiveaproratedpropertytaxcreditduringthetaxyeartoreducethe | |
| 1182 | - | 22totalpersonalpropertytaxowedonatotaledmotorvehicleandtobeclaimedagainst | |
| 1183 | - | 23theamountofpersonalpropertytaxdueandowingattheendofthesametaxyearby | |
| 1184 | - | 24suchtaxpayer. | |
| 1185 | - | 25 3.Theproratedpropertytaxcreditamountshallapplytothetotalofall | |
| 1186 | - | 26personalpropertytaxesdueandowingonthetotaledmotorvehicle,andshallreduceall | |
| 1187 | - | 27taxesbyanequallydistributedprorataamount. | |
| 1188 | - | 28 4.Theproratedpropertytaxcredit,whichshallbeproratedonamonthlybasis, | |
| 1189 | - | 29istobedeterminedbyaratio,thenumeratorofwhichshallbethenumberoffull | |
| 1190 | - | 30monthsfromthedateofdispositionofthetotaledmotorvehiclecontinuingthroughthe | |
| 1191 | - | 31closeofthetaxyear,andthedenominatorofwhichshallbetwelve.Theprorated | |
| 1192 | - | 32propertytaxcreditisnonrefundablebutmayreduceataxpayer'sliabilitydowntozero. | |
| 1193 | - | 33 5.Ataxpayermayapplyforsuchprogramif: | |
| 1194 | - | 34 (1)Suchtaxpayer'stotaledmotorvehiclewasowned,registered,andtitled | |
| 1195 | - | 35underthetaxpayer'sname,orinthecaseofabusinesstaxpayer,thenameofthe | |
| 1196 | - | 36business,authorizedagent,orotherverifiableentityassociatedwiththebusiness | |
| 1197 | - | HB660 32 37taxpayer,asofJanuaryfirstofthetaxyearinwhichthemotorvehiclewastotaledand | |
| 1198 | - | 38atthetimeoftheincidentthattotaledthetaxpayer'smotorvehicleinthesametaxyear; | |
| 1199 | - | 39 (2)Thetotaledmotorvehiclewasincludedonthelocaltaxingentity'staxrollfor | |
| 1200 | - | 40thetaxyearinwhichthemotorvehiclewastotaledandsuchtaxpayerisliableforthe | |
| 1201 | - | 41paymentofpersonalpropertytaxesonthetotaledmotorvehicleforsuchtaxyear; | |
| 1202 | - | 42 (3)Suchtaxpayerwas,asofthedateofapplication,up-to-dateonallstateand | |
| 1203 | - | 43localtaxesandfeesowedonsuchtotaledmotorvehicle;and | |
| 1204 | - | 44 (4)Asofthedateofapplicationforparticipationintheprogram,thetitleonthe | |
| 1205 | - | 45totaledmotorvehiclehasbeentransferredtotheinsurancecompanyorotherentitydue | |
| 1206 | - | 46tothetotalednatureofthevehicleandisnolongertitledorregisteredtothetaxpayer | |
| 1207 | - | 47norinthetaxpayer'spossession. | |
| 1208 | - | 48 6.Ifataxpayerparticipatinginaprogramestablishedunderthissection | |
| 1209 | - | 49purchasesareplacementvehicleduringthesametaxyearthatthetaxpayer'smotor | |
| 1210 | - | 50vehiclewastotaledandheorshereceivedaproratedpropertytaxcreditforsuch | |
| 1211 | - | 51totaledmotorvehicle,suchreplacementvehicleshallnotbeincludedinthetaxrollsfor | |
| 1212 | - | 52thattaxyeartooffsetthepropertytaxliability.Taxationofsuchreplacementvehicle | |
| 1213 | - | 53shallfollowthestatutoryassessmentstandardsasprovidedbygenerallawandthe | |
| 1214 | - | 54applicabletaxingentityifsuchreplacementvehicleisownedbysuchtaxpayerasof | |
| 1215 | - | 55Januaryfirstofthefollowingtaxyear. | |
| 1216 | - | 56 7.Atotaledmotorvehiclepersonalpropertytaxprorationprogramshallbe | |
| 1217 | - | 57createdupontheadoptionofanordinancebythegoverningbodyofsuchtaxingentity. | |
| 1218 | - | 58Suchordinanceshallbeinaccordancewiththeprovisionsofthissectionandshall | |
| 1219 | - | 59include,butnotbelimitedto,thefollowing: | |
| 1220 | - | 60 (1)Proceduresanddeadlinesforapplicationandparticipationinsuchprogram | |
| 1221 | - | 61andanyrequireddocumentationtosufficientlyproveeligibilitynecessaryforsuch | |
| 1222 | - | 62program,suchasdocumentsascertainingproofofthetotaledmotorvehicle'stotalloss | |
| 1223 | - | 63value,copiesofvaluationreports,insurancetotallossdocumentationortotallossletter, | |
| 1224 | - | 64verificationofthetransferoftitleofthetotaledmotorvehicle,signedcopyoftitle, | |
| 1225 | - | 65certifiedletteroftransfer,orothersuchdocumentationnecessarytosubstantiatethe | |
| 1226 | - | 66taxpayer'seligibility; | |
| 1227 | - | 67 (2)Proceduresforverificationandrecordkeepingoftheproratedpropertytax | |
| 1228 | - | 68creditamountandthetotalamountbywhichthepersonalpropertytaxowedhasbeen | |
| 1229 | - | 69modifiedforeachtaxpayerparticipatingintheprogram; | |
| 1230 | - | 70 (3)Creationofaformfortaxpayersparticipatingintheprogramthatmaybe | |
| 1231 | - | 71submittedinperson,bymail,orelectronicallyonataxingentity'swebsite; | |
| 1232 | - | 72 (4)Proceduresforthecreditingoftheamountofataxpayer'sproratedproperty | |
| 1233 | - | 73taxcredittowardsuchtaxpayer'spersonalpropertytaxes;and | |
| 1234 | - | HB660 33 74 (5)Anyotherprovisionsthatsuchtaxingentitydeemsreasonableandnecessary | |
| 1235 | - | 75fortheimplementationandoperationofsuchprogram. | |
| 1236 | - | 76 8.Ataxingentitymaybyordinancepromulgaterules,establishprocedures,and | |
| 1237 | - | 77provideadditionalstandardsofeligibilityforaprogramadoptedunderthissection. | |
| 1238 | - | 78 9.Anytaxingentitythatestablishesatotaledmotorvehiclepersonalproperty | |
| 1239 | - | 79taxprorationprogramundertheprovisionsofthissectionshallmakeinformation | |
| 1240 | - | 80regardingsuchprogramavailabletothetaxpayersofthetaxingentity. | |
| 1241 | - | 81 10.Participationinthisprogramandprorationofpersonalpropertytaxes | |
| 1242 | - | 82receivedundersuchprogrambyanyqualifiedtaxpayerasaproratedpropertytax | |
| 1243 | - | 83credittowardanyportionofsuchtaxpayer'spersonalpropertytaxesshallnotaffectthe | |
| 1244 | - | 84taxpayer'srighttoprotesttheamountofsuchtaxpaymentsunderapplicableprovisions | |
| 1245 | - | 85oflaw. | |
| 609 | + | HB660 16 218 (4)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits | |
| 610 | + | 219taxrateceilingandmay,inanonreassessmentyear,increasethatloweredtaxratetoalevel | |
| 611 | + | 220notexceedingthetaxrateceilingwithoutvoterapprovalinthemannerprovidedunder | |
| 612 | + | 221subdivision[(4)](5)ofthissubsection.Nothinginthissectionshallbeconstruedas | |
| 613 | + | 222prohibitingapoliticalsubdivisionfromvoluntarilylevyingataxratelowerthanthatwhichis | |
| 614 | + | 223requiredundertheprovisionsofthissectionorfromseekingvoterapprovalofareductionto | |
| 615 | + | 224suchpoliticalsubdivision'staxrateceiling. | |
| 616 | + | 225 [(4)](5)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislower | |
| 617 | + | 226thanitstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4of | |
| 618 | + | 227thissectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneral | |
| 619 | + | 228reassessment,ifsuchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshall | |
| 620 | + | 229conductapublichearing,andinapublicmeetingitshalladoptanordinance,resolution,or | |
| 621 | + | 230policystatementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisions | |
| 622 | + | 231ofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelower | |
| 623 | + | 232thanitstaxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestax | |
| 624 | + | 233collections.Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivision | |
| 625 | + | 234whichhasreceivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosetting | |
| 626 | + | 235itsmostrecenttaxrate. | |
| 627 | + | 236 (6)(a)Asusedinthissubdivision,thefollowingtermsmean: | |
| 628 | + | 237 a."Currenttaxrateceiling",thetaxrateceilingineffectbeforethevoters | |
| 629 | + | 238approveahighertaxrate; | |
| 630 | + | 239 b."Increasedtaxrateceiling",thenewtaxrateceilingineffectafterthevoters | |
| 631 | + | 240approveahighertaxrate. | |
| 632 | + | 241 (b)Notwithstandinganyotherprovisionoflawtothecontrary,whenthe | |
| 633 | + | 242requiredmajorityofvotersinapoliticalsubdivisionpassesanincreaseinthepolitical | |
| 634 | + | 243subdivision'staxrate,thepoliticalsubdivisionshallusethecurrenttaxrateceilingand | |
| 635 | + | 244theincreaseapprovedbythevotersinestablishingtheratesoflevyforthetaxyear | |
| 636 | + | 245immediatelyfollowingtheelection. | |
| 637 | + | 246 (c)Iftheassessedvaluationofrealpropertyinsuchpoliticalsubdivisionis | |
| 638 | + | 247reducedinsuchtaxyearimmediatelyfollowingtheelection,suchpoliticalsubdivision | |
| 639 | + | 248mayraiseitsratesoflevysothattherevenuereceivedfromitslocalrealpropertytax | |
| 640 | + | 249ratesequalstheamountthepoliticalsubdivisionwouldhavereceivedfromtheincreased | |
| 641 | + | 250ratesoflevyhadtherebeennoreductionintheassessedvaluationofrealpropertyinthe | |
| 642 | + | 251politicalsubdivision. | |
| 643 | + | 252 (d)Usingtheincreasedtaxrateceilingshallberevenueneutralasrequiredin | |
| 644 | + | 253ArticleX,Section22oftheConstitutionofMissouri. | |
| 645 | + | HB660 17 254 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection | |
| 646 | + | 255163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate | |
| 647 | + | 256asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe | |
| 648 | + | 257calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof | |
| 649 | + | 258thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying | |
| 650 | + | 259theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor | |
| 651 | + | 260suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof | |
| 652 | + | 261thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred. | |
| 653 | + | 262Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch | |
| 654 | + | 263schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas | |
| 655 | + | 264definedinchapter151andforapportioningthetaxratebypurpose. | |
| 656 | + | 265 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk | |
| 657 | + | 266ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate | |
| 658 | + | 267ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina | |
| 659 | + | 268fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone | |
| 660 | + | 269dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one- | |
| 661 | + | 270hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof | |
| 662 | + | 271onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto | |
| 663 | + | 272one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof | |
| 664 | + | 273acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate | |
| 665 | + | 274shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule, | |
| 666 | + | 275substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates | |
| 667 | + | 276pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby | |
| 668 | + | 277reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof | |
| 669 | + | 278ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen | |
| 670 | + | 279incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor | |
| 671 | + | 280debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule, | |
| 672 | + | 281substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed | |
| 673 | + | 282forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor | |
| 674 | + | 283whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed | |
| 675 | + | 284thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic | |
| 676 | + | 285inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays | |
| 677 | + | 286ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed | |
| 678 | + | 287taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen | |
| 679 | + | 288daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher | |
| 680 | + | 289findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany | |
| 681 | + | 290proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing | |
| 682 | + | HB660 18 291authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's | |
| 683 | + | 292findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing | |
| 684 | + | 293authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The | |
| 685 | + | 294countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority | |
| 686 | + | 295andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority. | |
| 687 | + | 296Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof | |
| 688 | + | 297thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin | |
| 689 | + | 298writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto | |
| 690 | + | 299thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation | |
| 691 | + | 300submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority | |
| 692 | + | 301rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive | |
| 693 | + | 302supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent | |
| 694 | + | 303proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing | |
| 695 | + | 304authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain | |
| 696 | + | 305injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate. | |
| 697 | + | 306 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand | |
| 698 | + | 307promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing | |
| 699 | + | 308authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch | |
| 700 | + | 309amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor | |
| 701 | + | 310shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection. | |
| 702 | + | 311 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical | |
| 703 | + | 312subdivisionhascompliedwiththeforegoingprovisionsofthissection. | |
| 704 | + | 313 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied | |
| 705 | + | 314withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe | |
| 706 | + | 315prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction | |
| 707 | + | 316withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto | |
| 708 | + | 317thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing | |
| 709 | + | 318authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare | |
| 710 | + | 319questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative | |
| 711 | + | 320partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill | |
| 712 | + | 321fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained | |
| 713 | + | 322pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe | |
| 714 | + | 323publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral | |
| 715 | + | 324circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties | |
| 716 | + | 325withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe | |
| 717 | + | 326courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that | |
| 718 | + | 327thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest | |
| 719 | + | HB660 19 328exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires, | |
| 720 | + | 329enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in | |
| 721 | + | 330additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein | |
| 722 | + | 331violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable | |
| 723 | + | 332attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof | |
| 724 | + | 333attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought | |
| 725 | + | 334pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat | |
| 726 | + | 335issue. | |
| 727 | + | 336 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing | |
| 728 | + | 337authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom | |
| 729 | + | 338thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis | |
| 730 | + | 339section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously | |
| 731 | + | 340paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin | |
| 732 | + | 341section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe | |
| 733 | + | 342differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe | |
| 734 | + | 343revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity | |
| 735 | + | 344shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise | |
| 736 | + | 345therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds | |
| 737 | + | 346necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest | |
| 738 | + | 347onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe | |
| 739 | + | 3481994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund | |
| 740 | + | 349anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear. | |
| 741 | + | 350 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis | |
| 742 | + | 351createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies | |
| 743 | + | 352withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028. | |
| 744 | + | 353Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe | |
| 745 | + | 354generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto | |
| 746 | + | 355disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof | |
| 747 | + | 356rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid | |
| 748 | + | 357andvoid. | |
| 1246 | 749 | 238.225.1.Beforeconstructionorfundingofanyprojectthedistrictshallsubmitthe | |
| 1247 | 750 | 2proposedprojecttothecommissionforitspriorapproval, andapprovalofsuchproject | |
| 1248 | 751 | 3shallbebyatleastatwo-thirdsmajorityvoteifthefundingmechanismoftheproject | |
| 1249 | 752 | 4includesasalestax.Ifthecommissionbyminutefindsthattheprojectwillimproveorisa | |
| 1250 | 753 | 5necessaryordesirableextensionofthestatehighwaysandtransportationsystem,the | |
| 1251 | 754 | 6commissionmaypreliminarilyapprovetheprojectsubjecttothedistrictprovidingplansand | |
| 1252 | 755 | 7specificationsfortheproposedprojectandmakinganyrevisionsintheplansand | |
| 1253 | - | 8specificationsrequiredbythecommissionandthedistrictandcommissionenteringintoa | |
| 756 | + | HB660 20 8specificationsrequiredbythecommissionandthedistrictandcommissionenteringintoa | |
| 1254 | 757 | 9mutuallysatisfactoryagreementregardingdevelopmentandfuturemaintenanceofthe | |
| 1255 | 758 | 10project.Aftersuchpreliminaryapproval,thedistrictmayimposeandcollectsuchtaxesand | |
| 1256 | 759 | 11assessmentsasmaybeincludedinthecommission'spreliminaryapproval.Afterthe | |
| 1257 | 760 | 12commissionapprovesthefinalconstructionplansandspecifications,thedistrictshallobtain | |
| 1258 | 761 | 13priorcommissionapprovalofanymodificationofsuchplansorspecifications. | |
| 1259 | 762 | 14 2.Iftheproposedprojectisnotintendedtobemergedintothestatehighwaysand | |
| 1260 | 763 | 15transportationsystemunderthecommission'sjurisdiction,thedistrictshallalsosubmitthe | |
| 1261 | 764 | 16proposedprojectandproposedplansandspecificationstothelocaltransportationauthority | |
| 1262 | 765 | 17thatwillbecometheowneroftheprojectforitspriorapproval, whichshallbebyatleasta | |
| 1263 | 766 | 18two-thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax. | |
| 1264 | 767 | 19 3.Inthoseinstanceswherealocaltransportationauthorityisrequiredtoapprovea | |
| 1265 | 768 | 20projectandthecommissiondeterminesthatithasnodirectinterestinthatproject,the | |
| 1266 | 769 | 21commissionmaydeclinetoconsidertheproject.Approvaloftheprojectshallthenvest | |
| 1267 | 770 | 22exclusivelywiththelocaltransportationauthoritysubjecttothedistrictmakinganyrevisions | |
| 1268 | 771 | 23intheplansandspecificationsrequiredbythelocaltransportationauthorityandthedistrict | |
| 1269 | 772 | 24andthelocaltransportationauthorityenteringintoamutuallysatisfactoryagreement | |
| 1270 | 773 | 25regardingdevelopmentandfuturemaintenanceoftheproject.Afterthelocaltransportation | |
| 1271 | - | ||
| 774 | + | 26authorityapprovesthefinalconstructionplansandspecifications,byatwo-thirdsvoteifthe | |
| 1272 | 775 | 27proposedprojectistobefundedbyasalestax,thedistrictshallobtainpriorapprovalofthe | |
| 1273 | 776 | 28localtransportationauthoritybeforemodifyingsuchplansorspecifications. | |
| 1274 | 777 | 29 4.Notwithstandinganyprovisionofthissectiontothecontrary,thissectionshallnot | |
| 1275 | 778 | 30applytoanydistrictwhoseprojectisapublicmasstransportationsystem. | |
| 1276 | 779 | 31 5.Notwithstandinganyprovisionofthissectiontothecontrary,nothinginthis | |
| 1277 | 780 | 32sectionshallaffectavoteofthepeopleundertheprovisionsofsection238.230. | |
| 1278 | 781 | 238.230.1.Ifapprovedby: | |
| 1279 | 782 | 2 (1)Amajorityofthequalifiedvotersvotingonthequestioninthedistrict;or | |
| 1280 | 783 | 3 (2)Theownersofrecordofalloftherealpropertylocatedwithinthedistrictwho | |
| 1281 | 784 | 4shallindicatetheirapprovalbysigningaspecialassessmentpetition; | |
| 1282 | 785 | 5 | |
| 1283 | 786 | 6thedistrictmaymakeoneormorespecialassessmentsforthoseprojectimprovementswhich | |
| 1284 | 787 | 7speciallybenefitthepropertieswithinthedistrict.Improvementswhichmayconferspecial | |
| 1285 | 788 | 8benefitswithinadistrictincludebutarenotlimitedtoimprovementswhichareintended | |
| 1286 | 789 | 9primarilytoservetrafficoriginatingorendingwithinthedistrict,toreducelocaltraffic | |
| 1287 | 790 | 10congestionorcircuityoftravel,ortoimprovethesafetyofmotoristsorpedestrianswithinthe | |
| 1288 | 791 | 11district. | |
| 1289 | 792 | 12 2.Theballotquestionshallbesubstantiallyinthefollowingform: | |
| 1290 | - | 13 | |
| 1291 | - | 14Shallthe______TransportationDevelopmentDistrictbeauthorizedtolevyspecial | |
| 1292 | - | 15assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding | |
| 1293 | - | 16revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription | |
| 1294 | - | 17oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedratablyagainst | |
| 1295 | - | 18eachtract,lotorparcelofpropertywithinthedistrictwhichisbenefittedbysuchprojectin | |
| 1296 | - | 19proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto | |
| 1297 | - | 20exceed$______perannumper(insertunitofmeasurement)? | |
| 1298 | - | 21 3.Thespecialassessmentpetitionshallbesubstantiallyinthefollowingform: | |
| 1299 | - | 22 | |
| 1300 | - | 23The______TransportationDevelopmentDistrictshallbeauthorizedtolevyspecial | |
| 1301 | - | 24assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding | |
| 1302 | - | 25revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription | |
| 1303 | - | 26oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedprorataagainst | |
| 1304 | - | 27eachtract,lotorparcelorpropertywithinthedistrictwhichisbenefittedbysuchprojectin | |
| 1305 | - | 28proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto | |
| 1306 | - | 29exceed$______perannumper(insertunitofmeasurement). | |
| 1307 | - | HB660 35 30 4.Ifaproposalformakingaspecialassessmentfails,thedistrictboardofdirectors | |
| 1308 | - | 31may,withthepriorapprovalofthecommissionorthelocaltransportationauthoritywhich | |
| 1309 | - | 32willassumeownershipofthecompletedproject,deletefromtheprojectanyportionwhich | |
| 1310 | - | 33wastobefundedbyspecialassessmentandwhichisnototherwiserequiredforproject | |
| 1311 | - | 34integrity. | |
| 1312 | - | 35 5.Adistrictmayestablishdifferentclassesorsubclassesofrealpropertywithinthe | |
| 1313 | - | 36districtforpurposesoflevyingdifferingratesofspecialassessments.Thelevyratefor | |
| 1314 | - | 37specialassessmentsmayvaryforeachclassorsubclassofrealpropertybasedonthelevelof | |
| 1315 | - | 38benefitderivedbyeachclassorsubclassfromprojectsfundedbythedistrict. | |
| 1316 | - | 39 6.Notwithstandinganyotherprovisionofthissectiontothecontrary,all | |
| 1317 | - | 40propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 | |
| 1318 | - | 41(c),asamended,shallbeexemptfromanyspecialassessmentleviedbyadistrictunder | |
| 1319 | - | 42thissectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt | |
| 1320 | - | 43purposes. | |
| 793 | + | HB660 21 13 Shallthe______TransportationDevelopmentDistrictbeauthorizedtolevyspecial | |
| 794 | + | 14assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding | |
| 795 | + | 15revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription | |
| 796 | + | 16oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedratablyagainst | |
| 797 | + | 17eachtract,lotorparcelofpropertywithinthedistrictwhichisbenefittedbysuchprojectin | |
| 798 | + | 18proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto | |
| 799 | + | 19exceed$______perannumper(insertunitofmeasurement)? | |
| 800 | + | 20 3.Thespecialassessmentpetitionshallbesubstantiallyinthefollowingform: | |
| 801 | + | 21 The______TransportationDevelopmentDistrictshallbeauthorizedtolevyspecial | |
| 802 | + | 22assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding | |
| 803 | + | 23revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription | |
| 804 | + | 24oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedprorataagainst | |
| 805 | + | 25eachtract,lotorparcelorpropertywithinthedistrictwhichisbenefittedbysuchprojectin | |
| 806 | + | 26proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto | |
| 807 | + | 27exceed$______perannumper(insertunitofmeasurement). | |
| 808 | + | 28 4.Ifaproposalformakingaspecialassessmentfails,thedistrictboardofdirectors | |
| 809 | + | 29may,withthepriorapprovalofthecommissionorthelocaltransportationauthoritywhich | |
| 810 | + | 30willassumeownershipofthecompletedproject,deletefromtheprojectanyportionwhich | |
| 811 | + | 31wastobefundedbyspecialassessmentandwhichisnototherwiserequiredforproject | |
| 812 | + | 32integrity. | |
| 813 | + | 33 5.Adistrictmayestablishdifferentclassesorsubclassesofrealpropertywithinthe | |
| 814 | + | 34districtforpurposesoflevyingdifferingratesofspecialassessments.Thelevyratefor | |
| 815 | + | 35specialassessmentsmayvaryforeachclassorsubclassofrealpropertybasedonthelevelof | |
| 816 | + | 36benefitderivedbyeachclassorsubclassfromprojectsfundedbythedistrict. | |
| 817 | + | 37 6.Notwithstandinganyotherprovisionofthissectiontothecontrary,all | |
| 818 | + | 38propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 | |
| 819 | + | 39(c),asamended,shallbeexemptfromanyspecialassessmentleviedbyadistrictunder | |
| 820 | + | 40thissection. | |
| 1321 | 821 | 238.232.1.Ifapprovedbyatleastfour-seventhsofthequalifiedvotersvotingonthe | |
| 1322 | 822 | 2questioninthedistrict,thedistrictmayimposeapropertytaxinanamountnottoexceedthe | |
| 1323 | 823 | 3annualrateoftencentsonthehundreddollarsassessedvaluation.Thedistrictboardmay | |
| 1324 | 824 | 4levyapropertytaxratelowerthanitsapprovedtaxrateceilingandmayincreasethatlowered | |
| 1325 | 825 | 5taxratetoalevelnotexceedingthetaxrateceilingwithoutvoterapproval.Thepropertytax | |
| 1326 | 826 | 6shallbeuniformthroughoutthedistrict. | |
| 1327 | 827 | 7 2.Theballotofsubmissionshallbesubstantiallyinthefollowingform: | |
| 1328 | 828 | 8 Shallthe______TransportationDevelopmentDistrictimposea | |
| 1329 | 829 | 9 propertytaxuponallrealandtangiblepersonalpropertywithinthe | |
| 1330 | - | ||
| 830 | + | HB660 22 10 districtatarateofnotmorethan______(insertamount)centsper | |
| 1331 | 831 | 11 hundreddollarsassessedvaluationforthepurposeofproviding | |
| 1332 | 832 | 12 revenueforthedevelopmentofaproject(orprojects)inthedistrict | |
| 1333 | 833 | 13 (insertgeneraldescriptionoftheprojectorprojects,ifnecessary)? | |
| 1334 | 834 | 14☐Yes☐No | |
| 1335 | 835 | 15 Ifyouareinfavorofthequestion,placean"X"intheboxopposite | |
| 1336 | 836 | 16 "YES".Ifyouareopposedtothequestion,placean"X"inthebox | |
| 1337 | 837 | 17 opposite"NO". | |
| 1338 | 838 | 18 3.Thecountycollectorofeachcountyinwhichthedistrictispartiallyorentirely | |
| 1339 | 839 | 19locatedshallcollectthepropertytaxesandspecialbenefitassessmentsmadeuponallreal | |
| 1340 | 840 | 20propertyandtangiblepersonalpropertywithinthatcountyandthedistrict,inthesame | |
| 1341 | 841 | 21mannerasotherpropertytaxesarecollected. | |
| 1342 | 842 | 22 4.Everycountycollectorhavingcollectedorreceiveddistrictpropertytaxesshall,on | |
| 1343 | 843 | 23orbeforethefifteenthdayofeachmonthandafterdeductinghiscommissions,remittothe | |
| 1344 | - | ||
| 844 | + | 24treasurerofthatdistricttheamountcollectedorreceivedbyhimpriortothefirstdayofthe | |
| 1345 | 845 | 25month.Uponreceiptofsuchmoney,thedistricttreasurershallexecuteareceipttherefor, | |
| 1346 | 846 | 26whichheshallforwardordelivertothecollector.Thedistricttreasurershalldepositsuch | |
| 1347 | 847 | 27sumsintothedistricttreasury,creditedtotheappropriateprojectorpurpose.Thecollector | |
| 1348 | 848 | 28anddistricttreasurershallmakefinalsettlementofthedistrictaccountandcommissions | |
| 1349 | 849 | 29owing,notlessthanonceeachyear,ifnecessary. | |
| 1350 | 850 | 30 5.Notwithstandinganyotherprovisionofthissectiontothecontrary,all | |
| 1351 | 851 | 31propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501 | |
| 1352 | 852 | 32(c),asamended,shallbeexemptfromanypropertytaxleviedbyadistrictunderthis | |
| 1353 | - | 33sectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt | |
| 1354 | - | 34purposes. | |
| 853 | + | 33section. | |
| 1355 | 854 | ✔ | |
| 1356 | - | HB660 | |
| 855 | + | HB660 23 |