FIRSTREGULARSESSION
[PERFECTED]
HOUSEBILLNO.660
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEKEATHLEY.
1331H.01P JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections32.310,67.1521,137.016,137.073,137.115,238.225,238.230,and
238.232,RSMo,andsection67.1421asenactedbyhousebillno.1606,onehundred
firstgeneralassembly,secondregularsession,andsection67.1421asenactedby
senatebillsnos.153&97,onehundredfirstgeneralassembly,firstregularsession,
andtoenactinlieuthereoffourteennewsectionsrelatingtolocaltaxation.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections32.310,67.1521,137.016,137.073,137.115,238.225,238.230,
2and238.232,RSMo,andsection67.1421asenactedbyhousebillno.1606,onehundredfirst
3generalassembly,secondregularsession,andsection67.1421asenactedbysenatebillsnos.
4153&97,onehundredfirstgeneralassembly,firstregularsession,arerepealedandfourteen
5newsectionsenactedinlieuthereof,tobeknownassections32.310,67.007,67.1421,
667.1521,115.240,137.016,137.067,137.073,137.115,138.425,139.035,238.225,238.230,
7and238.232,toreadasfollows:
32.310.1.Thedepartmentofrevenueshallcreateandmaintain[a]mapping[feature]
2featuresonitsofficialpublicwebsitethat[displays] displaysalesandusetaxandproperty
3taxinformationofpoliticalsubdivisionsofthisstatethathavetaxingauthority,includingthe
4currenttaxrateforeachsalesandusetaximposedandcollectedandthecurrentleviesof
5eachpropertytaxdistrictimposedandcollectedonaseparatemap.[Such] Eachdisplay
6shallhavetheoptiontoshowcasethebordersandjurisdictionofthefollowingpolitical
7subdivisionsonamapofthestatetotheextentthatsuchpoliticalsubdivisionscollectsales
8andusetaxorpropertytax:
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9 (1)Ambulancedistricts;
10 (2)Communityimprovementdistricts;
11 (3)Fireprotectiondistricts;
12 (4)Leveedistricts;
13 (5)Librarydistricts;
14 (6)Neighborhoodimprovementdistricts;
15 (7)Portauthoritydistricts;
16 (8)Taxincrementfinancingdistricts;
17 (9)Transportationdevelopmentdistricts;
18 (10)Schooldistricts;or
19 (11)Anyotherpoliticalsubdivisionthatimposesasalesorusetaxorapropertytax
20withinitsbordersandjurisdiction.
21 2.[The]Eachmappingfeatureshallalsohavetheoptiontosuperimposestatehouse
22ofrepresentativedistrictsandstatesenatedistrictsoverthepoliticalsubdivisions.Thebase
23layerofeachmappingfeatureshallbecolor-codedbasedontaxationrates.
24 3.Apoliticalsubdivisioncollectingsalesorusetaxorpropertytaxlistedin
25subsection1ofthissectionshallprovidetothedepartmentofrevenuemappingand
26geographicdatapertainingtothepoliticalsubdivision'sbordersandjurisdictions.The
27politicalsubdivisionshallcertifytheaccuracyofthedatabyaffidavitandshallprovidethe
28datainaformatspecifiedbythedepartmentofrevenue.Suchdatarelatingtosalestaxesshall
29besenttothedepartmentofrevenuebyApril1,2019,andshallbeupdatedandsenttothe
30departmentifachangeinthepoliticalsubdivision'sbordersorjurisdictionoccursthereafter.
31SuchdatarelatingtousetaxesshallbesenttothedepartmentofrevenuebyJanuary1,2022.
32Suchdatarelatingtopropertytaxesshallbesenttothedepartmentofrevenueby
33January1,2026.Ifapoliticalsubdivisionfailstoprovidetheinformationrequiredunder
34thissubsection,thedepartmentofrevenueshallusethelastknownsalesorusetaxor
35propertytaxrateforsuchpoliticalsubdivision.
36 4.Thedepartmentofrevenuemaycontractwithanotherentitytobuildandmaintain
37themapping[feature] features.
38 5.ByJuly1,2019,thedepartmentshallimplementthemappingfeatureusingthe
39salestaxdataprovidedtoitundersubsection3ofthissection.ByJuly1,2022,the
40departmentshallimplementthemappingfeatureusingusetaxdataprovidedtoitunder
41subsection3ofthissection.ByJuly1,2026,thedepartmentshallimplementthe
42additionalpropertytaxmappingfeatureusingpropertytaxlevydatafromthemost
43recentpublicationoftheMissouristateauditor'sreportonpropertytaxratesandany
44additionalsupplementalinformationprovidedtothedepartmentundersubsection3of
45thissection.Thehomepageofthedepartment'spublicwebsiteshallprominently
HB660 2 46displaylinksdirectingthepublictoeachofthesales,use,andpropertytaxmapping
47features.
48 6.ByJuly1,2022,thedepartmentshallupdatethemappingfeaturetoincludethe
49totalsalestaxrateforcombinedratesofoverlappingsalestaxesleviedandthetotalusetax
50rateforcombinedratesofoverlappingusetaxeslevied.
51 7.Iftheboundariesofapoliticalsubdivisionlistedinsubsection1ofthissectionin
52whichasalesorusetaxorapropertytaxhasbeenimposedshallthereafterbechangedor
53altered,thepoliticalsubdivisionshallforwardtothedirectorofrevenuebyUnitedStates
54registeredmailorcertifiedmailacertifiedcopyoftheordinanceaddingordetachingterritory
55fromthepoliticalsubdivisionwithintendaysofadoptionoftheordinance.Theordinance
56shallreflecttheeffectivedateoftheordinanceandshallbeaccompaniedbyamapinaform
57tobedeterminedbythedirectorofrevenue.Uponreceiptoftheordinanceandmap,thetax
58imposedunderthelocalsalestaxlawshallbeeffectiveintheaddedterritoryorabolishedin
59thedetachedterritoryonthefirstdayofacalendarquarterafteronehundredtwentydays'
60noticetosellers.Thedepartmentshallalsousethemostrecentpublicationofthe
61Missouristateauditor'sreportonpropertytaxratesinordertoupdateandmaintain
62thepropertytaxlevydataeachyear.
67.007.1.Notwithstandinganyotherprovisionoflawtothecontrary,beginning
2August28,2025,ifanyproposalbyanypoliticalsubdivisiontoimposeanewtax
3authorizedbyaspecificstatuteortoincreasetherateofanexistingtaxauthorizedbya
4specificstatuteissubmittedtoandrejectedbythevotersofthepoliticalsubdivision,
5suchproposalshallnotberesubmittedtothevotersatanytimeduringthetwoyears
6immediatelyfollowingtherejectionoftheproposalbythevoters.
7 2.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
8apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal
9soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal
10statesachange.
11 3.Notwithstandingtheprovisionsofsubsection1ofthissectiontothecontrary,
12apoliticalsubdivisionmayresubmittothevotersapreviouslyrejectedtaxproposal
13soonerthantheelectioncycleimmediatelyfollowingitsrejectionifthenewproposal
14imposesanewtaxauthorizedbyaspecificstatuteorincreasestherateofanexistingtax
15authorizedbyaspecificstatuteinafederal-orstate-declarednaturaldisasterarea.
[67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipal
2 clerk,thegoverningbodyofthemunicipalityinwhichtheproposeddistrictis
3 locatedshallholdapublichearinginaccordancewithsection67.1431and
4 mayadoptanordinancetoestablishtheproposeddistrict.
5 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,
6 orthecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty,
HB660 3 7 asofthetimeoffilingthepetitionwiththemunicipalclerk,itmeetsthe
8 followingrequirements:
9 (1)Ithasbeensignedbypropertyownerscollectivelyowningmore
10 thanfiftypercentbyassessedvalueoftherealpropertywithintheboundaries
11 oftheproposeddistrict;
12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofall
13 ownersofrealpropertywithintheboundariesoftheproposeddistrict;and
14 (3)Itcontainsthefollowinginformation:
15 (a)Thelegaldescriptionoftheproposeddistrict,includingamap
16 illustratingthedistrictboundaries;
17 (b)Thenameoftheproposeddistrict;
18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawn
19 laterthansevendaysafterthepetitionisfiledwiththemunicipalclerk;
20 (d)Afive-yearplanstatingadescriptionofthepurposesofthe
21 proposeddistrict,theservicesitwillprovide,eachimprovementitwillmake
22 fromthelistofallowableimprovementsundersection67.1461,anestimateof
23 thecostsoftheseservicesandimprovementstobeincurred,theanticipated
24 sourcesoffundstopaythecosts,andtheanticipatedtermofthesourcesof
25 fundstopaythecosts;
26 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivision
27 oranot-for-profitcorporationandifitistobeanot-for-profitcorporation,the
28 nameofthenot-for-profitcorporation;
29 (f)Ifthedistrictistobeapoliticalsubdivision,astatementasto
30 whetherthedistrictwillbegovernedbyaboardelectedbythedistrictor
31 whethertheboardwillbeappointedbythemunicipality,and,iftheboardisto
32 beelectedbythedistrict,thenamesandtermsoftheinitialboardmaybe
33 stated;
34 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberof
35 directorstoserveontheboard;
36 (h)Thetotalassessedvalueofallrealpropertywithintheproposed
37 district;
38 (i)Astatementastowhetherthepetitionersareseekinga
39 determinationthattheproposeddistrict,oranylegallydescribedportion
40 thereof,isablightedarea;
41 (j)Theproposedlengthoftimefortheexistenceofthedistrict,which
42 inthecaseofdistrictsestablishedafterAugust28,2021,shallnotexceed
43 twenty-sevenyearsfromtheadoptionoftheordinanceestablishingthedistrict
44 unlessthemunicipalityextendsthelengthoftimeundersection67.1481;
45 (k)Themaximumratesofrealpropertytaxes,and,businesslicense
46 taxesinthecountyseatofacountyofthefirstclassificationwithoutacharter
47 formofgovernmentcontainingapopulationofatleasttwohundredthousand,
48 thatmaybesubmittedtothequalifiedvotersforapproval;
49 (l)Themaximumratesofspecialassessmentsandrespectivemethods
50 ofassessmentthatmaybeproposedbypetition;
51 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict;
52 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict;
53 (o)Otherlimitations,ifany,onthepowersofthedistrict;
54 (p)Arequestthatthedistrictbeestablished;and
HB660 4 55 (q)Anyotheritemsthepetitionersdeemappropriate;
56 (4)Thesignatureblockforeachrealpropertyownersigningthe
57 petitionshallbeinsubstantiallythefollowingformandcontainthefollowing
58 information:
59 Nameofowner:______
60 Owner'stelephonenumberandmailingaddress:______
61 Ifsignerisdifferentfromowner:
62 Nameofsigner:______
63 Statebasisoflegalauthoritytosign:______
64 Signer'stelephonenumberandmailingaddress:______
65 Iftheownerisanindividual,stateifownerissingleormarried:_____
66 Ifownerisnotanindividual,statewhattypeofentity:______
67 Mapandparcelnumberandassessedvalueofeachtractofreal
68 propertywithintheproposeddistrictowned:______
69 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat
70 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty
71 ownernamedimmediatelyabove
72 ________________
73 __
________________
__
74 Signatureofperson Date
75 signingforowner
76 STATEOFMISSOURI )
77 )ss.
78 COUNTYOF______ )
79 Beforemepersonallyappeared______,tomepersonallyknowntobe
80 theindividualdescribedinandwhoexecutedtheforegoinginstrument.
81 WITNESSmyhandandofficialsealthis______dayof______
82 (month),______(year).
83 _____________________________
84 NotaryPublic
85 MyCommissionExpires:______;and
86 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmore
87 thanfourhundredthousandinhabitantsandlocatedinmorethanonecounty
88 mayfileapetitiontoinitiatetheprocesstoestablishadistrictintheportionof
89 thecitylocatedinanycountyofthefirstclassificationwithmorethantwo
90 hundredthousandbutfewerthantwohundredsixtythousandinhabitants
91 containingtheinformationrequiredinsubdivision(3)ofthissubsection;
92 providedthattheonlyfundingmethodsfortheservicesandimprovementswill
93 bearealpropertytax.
94 3.Uponreceiptofapetitionthemunicipalclerkshall,withina
95 reasonabletimenottoexceedninetydaysafterreceiptofthepetition,review
HB660 5 96 anddeterminewhetherthepetitionsubstantiallycomplieswiththe
97 requirementsofsubsection2ofthissection.Intheeventthemunicipal
98 clerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2
99 ofthissection,themunicipalclerkshall,withinareasonabletime,returnthe
100 petitiontothesubmittingpartybyhanddelivery,firstclassmail,postage
101 prepaidorotherefficientmeansofreturnandshallspecifywhichrequirements
102 havenotbeenmet.
103 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection
104 1ofthissection,thegoverningbodyofthemunicipalitymayadoptan
105 ordinanceapprovingthepetitionandestablishingadistrictassetforthinthe
106 petitionandmaydetermine,ifrequestedinthepetition,whetherthedistrict,or
107 anylegallydescribedportionthereof,constitutesablightedarea.Ifthe
108 petitionwasfiledbythegoverningbodyofamunicipalitypursuantto
109 subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublic
110 hearingrequiredpursuanttosubsection1ofthissection,thepetitionmaybe
111 approvedbythegoverningbodyandanelectionshallbecalledpursuantto
112 section67.1422.
113 5.Amendmentstoapetitionmaybemadewhichdonotchangethe
114 proposedboundariesoftheproposeddistrictifanamendedpetitionmeeting
115 therequirementsofsubsection2ofthissectionisfiledwiththemunicipal
116 clerkatthefollowingtimesandthefollowingrequirementshavebeenmet:
117 (1)Atanytimepriortothecloseofthepublichearingrequired
118 pursuanttosubsection1ofthissection;providedthat,noticeofthecontentsof
119 theamendedpetitionisgivenatthepublichearing;
120 (2)Atanytimeafterthepublichearingandpriortotheadoptionofan
121 ordinanceestablishingtheproposeddistrict;providedthat,noticeofthe
122 amendmentstothepetitionisgivenbypublishingthenoticeinanewspaperof
123 generalcirculationwithinthemunicipalityandbysendingthenoticevia
124 registeredcertifiedUnitedStatesmailwithareturnreceiptattachedtothe
125 addressofrecordofeachownerofrecordofrealpropertywithinthe
126 boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,or
127 thecollectorofrevenueifthedistrictislocatedinacitynotwithinacounty.
128 Suchnoticeshallbepublishedandmailednotlessthantendayspriortothe
129 adoptionoftheordinanceestablishingthedistrict.Suchnoticeshallalsobe
130 senttotheMissouridepartmentofrevenue,whichshallpublishsuchnoticeon
131 itswebsite;
132 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthe
133 districtapublichearingontheamendedpetitionisheldandnoticeofthe
134 publichearingisgiveninthemannerprovidedinsection67.1431andthe
135 governingbodyofthemunicipalityinwhichthedistrictislocatedadoptsan
136 ordinanceapprovingtheamendedpetitionafterthepublichearingisheld.
137 6.Uponthecreationofadistrict,themunicipalclerkshallreportin
138 writingthecreationofsuchdistricttotheMissouridepartmentofeconomic
139 developmentandthestateauditor.
140 7.(1)Thegoverningbodyofthemunicipalityorcountyestablishinga
141 districtorthegoverningbodyofsuchdistrictshall,assoonasispracticable,
142 submitthefollowinginformationtothestateauditorandthedepartmentof
143 revenue:
HB660 6 144 (a)Adescriptionoftheboundariesofsuchdistrictaswellastherate
145 ofpropertytaxorsalestaxleviedinsuchdistrict;
146 (b)Anyamendmentsmadetotheboundariesofadistrictorthetax
147 ratesleviedinsuchdistrict;and
148 (c)Thedateonwhichthedistrictistoexpireunlesssoonerterminated.
149 (2)Thegoverningbodyofacommunityimprovementdistrict
150 establishedonorafterAugust28,2022,shallnotorderanyassessmenttobe
151 madeonanyrealpropertylocatedwithinadistrictandshallnotlevyany
152 propertyorsalestaxuntiltheinformationrequiredbyparagraph(a)of
153 subdivision(1)ofthissubsectionhasbeensubmitted.]
67.1421.1.Uponreceiptofaproperpetitionfiledwithitsmunicipalclerk,the
2governingbodyofthemunicipalityinwhichtheproposeddistrictislocatedshallholda
3publichearinginaccordancewithsection67.1431andmayadoptanordinancetoestablish
4theproposeddistrict, providedthatiftheproposedfundingmechanismfortheproposed
5districtincludesasalestax,suchordinanceshallbeadoptedbyatleastatwo-thirds
6majorityvote.
7 2.Apetitionisproperif,basedonthetaxrecordsofthecountyclerk,orthecollector
8ofrevenueifthedistrictislocatedinacitynotwithinacounty,asofthetimeoffilingthe
9petitionwiththemunicipalclerk,itmeetsthefollowingrequirements:
10 (1)Ithasbeensignedbypropertyownerscollectivelyowningmorethanfiftypercent
11byassessedvalueoftherealpropertywithintheboundariesoftheproposeddistrict;
12 (2)Ithasbeensignedbymorethanfiftypercentpercapitaofallownersofreal
13propertywithintheboundariesoftheproposeddistrict;and
14 (3)Itcontainsthefollowinginformation:
15 (a)Thelegaldescriptionoftheproposeddistrict,includingamapillustratingthe
16districtboundaries;
17 (b)Thenameoftheproposeddistrict;
18 (c)Anoticethatthesignaturesofthesignersmaynotbewithdrawnlaterthanseven
19daysafterthepetitionisfiledwiththemunicipalclerk;
20 (d)Afive-yearplanstatingadescriptionofthepurposesoftheproposeddistrict,the
21servicesitwillprovide,eachimprovementitwillmakefromthelistofallowable
22improvementsundersection67.1461,anestimateofthecostsoftheseservicesand
23improvementstobeincurred,theanticipatedsourcesoffundstopaythecosts,andthe
24anticipatedtermofthesourcesoffundstopaythecosts;
25 (e)Astatementastowhetherthedistrictwillbeapoliticalsubdivisionoranot-for-
26profitcorporationandifitistobeanot-for-profitcorporation,thenameofthenot-for-profit
27corporation;
HB660 7 28 (f)Ifthedistrictistobeapoliticalsubdivision,astatementastowhetherthedistrict
29willbegovernedbyaboardelectedbythedistrictorwhethertheboardwillbeappointedby
30themunicipality,and,iftheboardistobeelectedbythedistrict,thenamesandtermsofthe
31initialboardmaybestated;
32 (g)Ifthedistrictistobeapoliticalsubdivision,thenumberofdirectorstoserveon
33theboard;
34 (h)Thetotalassessedvalueofallrealpropertywithintheproposeddistrict;
35 (i)Astatementastowhetherthepetitionersareseekingadeterminationthatthe
36proposeddistrict,oranylegallydescribedportionthereof,isablightedarea;
37 (j)Theproposedlengthoftimefortheexistenceofthedistrict,whichinthecaseof
38districtsestablishedafterAugust28,2021,shallnotexceedtwenty-sevenyearsfromthe
39adoptionoftheordinanceestablishingthedistrictunlessthemunicipalityextendsthelength
40oftimeundersection67.1481;
41 (k)Themaximumratesofrealpropertytaxes,and,businesslicensetaxesinthe
42countyseatofacountyofthefirstclassificationwithoutacharterformofgovernment
43containingapopulationofatleasttwohundredthousand,thatmaybesubmittedtothe
44qualifiedvotersforapproval;
45 (l)Themaximumratesofspecialassessmentsandrespectivemethodsofassessment
46thatmaybeproposedbypetition;
47 (m)Thelimitations,ifany,ontheborrowingcapacityofthedistrict;
48 (n)Thelimitations,ifany,ontherevenuegenerationofthedistrict;
49 (o)Otherlimitations,ifany,onthepowersofthedistrict;
50 (p)Arequestthatthedistrictbeestablished;and
51 (q)Anyotheritemsthepetitionersdeemappropriate;
52 (4)Thesignatureblockforeachrealpropertyownersigningthepetitionshallbein
53substantiallythefollowingformandcontainthefollowinginformation:
54 Nameofowner:______
55 Owner'stelephonenumberandmailingaddress:______
56 Ifsignerisdifferentfromowner:
57 Nameofsigner:______
58 Statebasisoflegalauthoritytosign:______
59 Signer'stelephonenumberandmailingaddress:______
60 Iftheownerisanindividual,stateifownerissingleormarried:_____
61 Ifownerisnotanindividual,statewhattypeofentity:______
62 Mapandparcelnumberandassessedvalueofeachtractofreal
63 propertywithintheproposeddistrictowned:______
HB660 8 64 Byexecutingthispetition,theundersignedrepresentsandwarrantsthat
65 heorsheisauthorizedtoexecutethispetitiononbehalfoftheproperty
66 ownernamedimmediatelyabove
67 __________________ __________________
68 Signatureofperson Date
69 signingforowner
70 STATEOFMISSOURI )
71 )ss.
72 COUNTYOF______ )
73 Beforemepersonallyappeared______,tomepersonallyknowntobe
74 theindividualdescribedinandwhoexecutedtheforegoinginstrument.
75 WITNESSmyhandandofficialsealthis______dayof______
76 (month),______(year).
77 ____________________________
78 __
79 NotaryPublic
80 MyCommissionExpires:______;and
81 (5)Alternatively,thegoverningbodyofanyhomerulecitywithmorethanfour
82hundredthousandinhabitantsandlocatedinmorethanonecountymayfileapetitionto
83initiatetheprocesstoestablishadistrictintheportionofthecitylocatedinanycountyofthe
84firstclassificationwithmorethantwohundredthousandbutfewerthantwohundredsixty
85thousandinhabitantscontainingtheinformationrequiredinsubdivision(3)ofthissubsection;
86providedthattheonlyfundingmethodsfortheservicesandimprovementswillbeareal
87propertytax.
88 3.Uponreceiptofapetitionthemunicipalclerkshall,withinareasonabletimenotto
89exceedninetydaysafterreceiptofthepetition,reviewanddeterminewhetherthepetition
90substantiallycomplieswiththerequirementsofsubsection2ofthissection.Intheeventthe
91municipalclerkreceivesapetitionwhichdoesnotmeettherequirementsofsubsection2of
92thissection,themunicipalclerkshall,withinareasonabletime,returnthepetitiontothe
93submittingpartybyhanddelivery,firstclassmail,postageprepaidorotherefficientmeansof
94returnandshallspecifywhichrequirementshavenotbeenmet.
95 4.Afterthecloseofthepublichearingrequiredpursuanttosubsection1ofthis
96section,thegoverningbodyofthemunicipalitymayadoptanordinanceapprovingthe
97petitionandestablishingadistrictassetforthinthepetitionandmaydetermine,ifrequested
98inthepetition,whetherthedistrict,oranylegallydescribedportionthereof,constitutesa
99blightedarea.Ifthepetitionwasfiledbythegoverningbodyofamunicipalitypursuantto
HB660 9 100subdivision(5)ofsubsection2ofthissection,afterthecloseofthepublichearingrequired
101pursuanttosubsection1ofthissection,thepetitionmaybeapprovedbythegoverningbody
102andanelectionshallbecalledpursuanttosection67.1422.Anyordinanceorpetition
103approvedunderthissubsectionthatestablishesadistrictforwhichtheproposed
104fundingmechanismfortheproposeddistrictincludesasalestaxshallbebyatleasta
105two-thirdsmajorityvote.
106 5.Amendmentstoapetitionmaybemadewhichdonotchangetheproposed
107boundariesoftheproposeddistrictifanamendedpetitionmeetingtherequirementsof
108subsection2ofthissectionisfiledwiththemunicipalclerkatthefollowingtimesandthe
109followingrequirementshavebeenmet:
110 (1)Atanytimepriortothecloseofthepublichearingrequiredpursuanttosubsection
1111ofthissection;providedthat,noticeofthecontentsoftheamendedpetitionisgivenatthe
112publichearing;
113 (2)Atanytimeafterthepublichearingandpriortotheadoptionofanordinance
114establishingtheproposeddistrict;providedthat,noticeoftheamendmentstothepetitionis
115givenbypublishingthenoticeinanewspaperofgeneralcirculationwithinthemunicipality
116andbysendingthenoticeviaregisteredcertifiedUnitedStatesmailwithareturnreceipt
117attachedtotheaddressofrecordofeachownerofrecordofrealpropertywithinthe
118boundariesoftheproposeddistrictperthetaxrecordsofthecountyclerk,orthecollectorof
119revenueifthedistrictislocatedinacitynotwithinacounty.Suchnoticeshallbepublished
120andmailednotlessthantendayspriortotheadoptionoftheordinanceestablishingthe
121district;
122 (3)Atanytimeaftertheadoptionofanyordinanceestablishingthedistrictapublic
123hearingontheamendedpetitionisheldandnoticeofthepublichearingisgiveninthe
124mannerprovidedinsection67.1431andthegoverningbodyofthemunicipalityinwhichthe
125districtislocatedadoptsanordinanceapprovingtheamendedpetitionafterthepublichearing
126isheld.
127 6.Uponthecreationofadistrict,themunicipalclerkshallreportinwritingthe
128creationofsuchdistricttotheMissouridepartmentofeconomicdevelopmentandthestate
129auditor.
67.1521.1.Adistrictmaylevybyresolutiononeormorespecialassessmentsagainst
2realpropertywithinitsboundaries,uponreceiptofandinaccordancewithapetitionsigned
3by:
4 (1)Ownersofrealpropertycollectivelyowningmorethanfiftypercentbyassessed
5valueofrealpropertywithintheboundariesofthedistrict;and
6 (2)Morethanfiftypercentpercapitaoftheownersofallrealpropertywithinthe
7boundariesofthedistrict.
HB660 10 8 2.Thespecialassessmentpetitionshallbeinsubstantiallythefollowingform:
9 The______(insertnameofdistrict)CommunityImprovementDistrict("District")
10shallbeauthorizedtolevyspecialassessmentsagainstrealpropertybenefittedwithinthe
11districtforthepurposeofprovidingrevenuefor______(insertgeneraldescriptionofspecific
12serviceand/orprojects)inthedistrict,suchspecialassessmentstobeleviedagainsteachtract,
13lotorparcelofrealpropertylistedbelowwithinthedistrictwhichreceivesspecialbenefitasa
14resultofsuchserviceand/orprojects,thecostofwhichshallbeallocatedamongthisproperty
15by______(insertmethodofallocation,e.g.,persquarefootofproperty,persquarefooton
16eachsquarefootofimprovement,orbyabuttingfootofpropertyabuttingstreets,roads,
17highways,parksorotherimprovements,oranyotherreasonablemethod)inanamountnotto
18exceed______dollarsper(insertunitofmeasure).Suchauthorizationtolevythespecial
19assessmentshallexpireon______(insertdate).Thetractsoflandlocatedinthedistrict
20whichwillreceivespecialbenefitfromthisserviceand/orprojectsare:______(listof
21propertiesbycommonaddressesandlegaldescriptions).
22 3.Themethodforallocatingsuchspecialassessmentssetforthinthepetitionmaybe
23anyreasonablemethodwhichresultsinimposingassessmentsuponrealpropertybenefitted
24inrelationtothebenefitconferreduponeachrespectivetract,lotorparcelofrealproperty
25andthecosttoprovidesuchbenefit.
26 4.Byresolutionoftheboard,thedistrictmaylevyaspecialassessmentratelower
27thantherateceilingsetforthinthepetitionauthorizingthespecialassessmentandmay
28increasesuchloweredspecialassessmentratetoalevelnotexceedingthespecialassessment
29rateceilingsetforthinthepetitionwithoutfurtherapprovaloftherealpropertyowners;
30providedthatadistrictimposingaspecialassessmentpursuanttothissectionmaynotrepeal
31oramendsuchspecialassessmentorlowertherateofsuchspecialassessmentifsuchrepeal,
32amendmentorlowerratewillimpairthedistrict'sabilitytopayanyliabilitiesthatithas
33incurred,moneythatithasborrowedorobligationsthatithasissued.
34 5.Eachspecialassessmentwhichisdueandowingshallconstituteaperpetuallien
35againsteachtract,lotorparcelofpropertyfromwhichitisderived.Suchlienmaybe
36foreclosedinthesamemannerasanyotherspecialassessmentlienasprovidedinsection
3788.861.Notwithstandingtheprovisionsofthissubsectionandsection67.1541tothe
38contrary,thecountycollectormay,uponcertificationbythedistrictforcollection,addeach
39specialassessmenttotheannualrealestatetaxbillforthepropertyandcollecttheassessment
40inthesamemannerthecollectorusesforrealestatetaxes.Anyspecialassessmentremaining
41unpaidonthefirstdayofJanuaryannuallyisdelinquentandenforcementofcollectionofthe
42delinquentbillbythecountycollectorshallbegovernedbythelawsconcerningdelinquent
43andbacktaxes.Thelienmaybeforeclosedinthesamemannerasataxuponrealpropertyby
44landtaxsaleunderchapter140or,ifapplicabletothatcounty,chapter141.
HB660 11 45 6.Aseparatefundoraccountshallbecreatedbythedistrictforeachspecial
46assessmentleviedandeachfundoraccountshallbeidentifiablebyasuitabletitle.The
47proceedsofsuchassessmentsshallbecreditedtosuchfundoraccount.Suchfundoraccount
48shallbeusedsolelytopaythecostsincurredinundertakingthespecifiedserviceorproject.
49 7.Uponcompletionofthespecifiedserviceorprojectorboth,thebalanceremaining
50inthefundoraccountestablishedforsuchspecifiedserviceorprojectorbothshallbe
51returnedorcreditedagainsttheamountoftheoriginalassessmentofeachparcelofproperty
52proratabasedonthemethodofassessmentofsuchspecialassessment.
53 8.Anyfundsinafundoraccountcreatedpursuanttothissectionwhicharenot
54neededforcurrentexpendituresmaybeinvestedbytheboardinaccordancewithapplicable
55lawsrelatingtotheinvestmentoffundsofthecityinwhichthedistrictislocated.
56 9.Theauthorityofthedistricttolevyspecialassessmentsshallbeindependentofthe
57limitationsandauthoritiesofthemunicipalityinwhichitislocated;specifically,the
58provisionsofsection88.812shallnotapplytoanydistrict.
59 10.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
60propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
61(c),asamended,shallbeexemptfromanypropertytaxorspecialassessmentleviedbya
62district.
115.240.Politicalsubdivisionsorspecialdistrictsshalllabelballotmeasures
2relatingtotaxationthataresubmittedbysuchpoliticalsubdivisionorspecialdistrictto
3avoteofthepeoplenumericallyoralphabeticallyonly.Nosuchballotmeasureshallbe
4labeledinadescriptivemannerasidefromitsnumericaloralphabeticaldesignation.
137.016.1.AsusedinSection4(b)ofArticleXoftheMissouriConstitution,the
2followingtermsmean:
3 (1)"Residentialproperty",allrealpropertyimprovedbyastructurewhichisusedor
4intendedtobeusedforresidentiallivingbyhumanoccupants,vacantlandinconnectionwith
5anairport,landusedasagolfcourse,manufacturedhomeparks,bedandbreakfastinnsin
6whichtheownerresidesandusesasaprimaryresidencewithsixorfewerroomsforrent,and
7time-shareunitsasdefinedinsection407.600,excepttotheextentsuchunitsareactually
8rentedandsubjecttosalestaxundersubdivision(6)ofsubsection1ofsection144.020,but
9residentialpropertyshallnotincludeothersimilarfacilitiesusedprimarilyfortransient
10housing.Asinglefamilyhomeleasedforatermoflessthanthirtyconsecutivedays,in
11wholeorinpart,subjecttosalestaxundersubdivision(6)ofsubsection1ofsection
12144.020shallbeclassifiedonlyasresidentialproperty.Forthepurposesofthissection,
13"transienthousing"meansallroomsavailableforrentorleaseforwhichthereceiptsfromthe
14rentorleaseofsuchroomsaresubjecttostatesalestaxpursuanttosubdivision(6)of
15subsection1ofsection144.020;theleasingofasinglefamilyhome,inwholeorinpart,
HB660 12 16foratermoflessthanthirtyconsecutivedaysdoesnot,initself,constitute"transient
17housing";
18 (2)"Agriculturalandhorticulturalproperty",allrealpropertyusedforagricultural
19purposesanddevotedprimarilytotheraisingandharvestingofcrops;tothefeeding,
20breedingandmanagementoflivestockwhichshallincludebreeding,showing,andboarding
21ofhorses;todairying,ortoanyothercombinationthereof;andbuildingsandstructures
22customarilyassociatedwithfarming,agricultural,andhorticulturaluses.Agriculturaland
23horticulturalpropertyshallalsoincludelanddevotedtoandqualifyingforpaymentsorother
24compensationunderasoilconservationoragriculturalassistanceprogramunderan
25agreementwithanagencyofthefederalgovernment.Agriculturalandhorticulturalproperty
26shallfurtherincludeanyrelieverairport.Realpropertyclassifiedasforestcroplandsshallnot
27beagriculturalorhorticulturalpropertysolongasitisclassifiedasforestcroplandsandshall
28betaxedinaccordancewiththelawsenactedtoimplementSection7ofArticleXofthe
29MissouriConstitution.Agriculturalandhorticulturalpropertyshallalsoincludeanysawmill
30orplaningmilldefinedintheU.S.DepartmentofLabor'sStandardIndustrialClassification
31(SIC)ManualunderIndustryGroup242withtheSICnumber2421.Agriculturaland
32horticulturalpropertyshallalsoincludeurbanandcommunitygardens.Forthepurposesof
33thissection,"urbanandcommunitygardens"shallincluderealpropertycultivatedby
34residentsofaneighborhoodorcommunityforthepurposesofprovidingagricultural
35products,asdefinedinsection262.900,fortheuseofresidentsoftheneighborhoodor
36community,andshallnotincludeagardenintendedforindividualorpersonaluse;
37 (3)"Utility,industrial,commercial,railroadandotherrealproperty",allrealproperty
38useddirectlyorindirectlyforanycommercial,mining,industrial,manufacturing,trade,
39professional,business,orsimilarpurpose,includingallpropertycentrallyassessedbythe
40statetaxcommissionbutshallnotincludefloatingdocks,portionsofwhichareseparately
41ownedandtheremainderofwhichisdesignatedforcommonownershipandinwhichnoone
42personorbusinessentityownsmorethanfiveindividualunits.Allotherrealpropertynot
43includedinthepropertylistedinsubclasses(1)and(2)ofSection4(b)ofArticleXofthe
44MissouriConstitution,assuchpropertyisdefinedinthissection,shallbedeemedtobe
45includedintheterm"utility,industrial,commercial,railroadandotherrealproperty".
46 2.PursuanttoArticleXofthestateConstitution,anytaxingdistrictmayadjustits
47operatinglevytorecoupanylossofpropertytaxrevenue,exceptrevenuesfromthesurtax
48imposedpursuanttoArticleX,Subsection2ofSection6oftheConstitution,astheresultof
49changingtheclassificationofstructuresintendedtobeusedforresidentiallivingbyhuman
50occupantswhichcontainfiveormoredwellingunitsifsuchadjustmentofthelevydoesnot
51exceedthehighesttaxrateineffectsubsequenttothe1980taxyear.Forpurposesofthis
52section,lossinrevenueshallincludethedifferencebetweentherevenuethatwouldhavebeen
HB660 13 53collectedonsuchpropertyunderitsclassificationpriortoenactmentofthissectionandthe
54amounttobecollectedunderitsclassificationunderthissection.Thecountyassessorofeach
55countyorcitynotwithinacountyshallprovideinformationtoeachtaxingdistrictwithinits
56boundariesregardingthedifferenceinassessedvaluationofsuchpropertyastheresultof
57suchchangeinclassification.
58 3.Allreclassificationofpropertyastheresultofchangingtheclassificationof
59structuresintendedtobeusedforresidentiallivingbyhumanoccupantswhichcontainfiveor
60moredwellingunitsshallapplytoassessmentsmadeafterDecember31,1994.
61 4.Whererealpropertyisusedorheldforuseformorethanonepurposeandsuch
62usesresultindifferentclassifications,thecountyassessorshallallocatetoeachclassification
63thepercentageofthetruevalueinmoneyofthepropertydevotedtoeachuse;exceptthat,
64whereagriculturalandhorticulturalproperty,asdefinedinthissection,alsocontainsa
65dwellingunitorunits,thefarmdwelling,appurtenantresidential-relatedstructuresandupto
66fiveacresimmediatelysurroundingsuchfarmdwellingshallberesidentialproperty,as
67definedinthissection,providedthattheportionofpropertyusedorheldforuseasanurban
68andcommunitygardenshallnotberesidentialproperty.Thissubsectionshallnotapplyto
69anyrelieverairport.
70 5.Allrealpropertywhichisvacant,unused,orheldforfutureuse;whichisusedfora
71privateclub,anot-for-profitorothernonexemptlodge,club,business,trade,service
72organization,orsimilarentity;orforwhichadeterminationastoitsclassificationcannotbe
73madeunderthedefinitionssetoutinsubsection1ofthissection,shallbeclassifiedaccording
74toitsimmediatemostsuitableeconomicuse,whichuseshallbedeterminedafter
75considerationof:
76 (1)Immediateprioruse,ifany,ofsuchproperty;
77 (2)Locationofsuchproperty;
78 (3)Zoningclassificationofsuchproperty;exceptthat,suchzoningclassification
79shallnotbeconsideredconclusiveif,uponconsiderationofallfactors,itisdeterminedthat
80suchzoningclassificationdoesnotreflecttheimmediatemostsuitableeconomicuseofthe
81property;
82 (4)Otherlegalrestrictionsontheuseofsuchproperty;
83 (5)Availabilityofwater,electricity,gas,sewers,streetlighting,andotherpublic
84servicesforsuchproperty;
85 (6)Sizeofsuchproperty;
86 (7)Accessofsuchpropertytopublicthoroughfares;and
87 (8)Anyotherfactorsrelevanttoadeterminationoftheimmediatemostsuitable
88economicuseofsuchproperty.
HB660 14 89 6.Alllandsclassifiedasforestcroplandsshallnot,fortaxationpurposes,be
90classifiedassubclass(1),subclass(2),orsubclass(3)realproperty,assuchclassesare
91prescribedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinthis
92section,butshallbetaxedinaccordancewiththelawsenactedtoimplementSection7of
93ArticleXoftheMissouriConstitution.
137.067.Notwithstandinganyprovisionoflawtothecontrary,anyballot
2measureseekingapprovaltoadd,change,ormodifyataxonrealpropertyshallexpress
3theeffectoftheproposedchangewithintheballotlanguageintermsofthechangein
4realdollarsowedperonehundredthousanddollarsofaproperty'smarketvaluation.
137.073.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Generalreassessment",changesinvalue,enteredintheassessor'sbooks,ofa
3substantialportionoftheparcelsofrealpropertywithinacountyresultingwhollyorpartly
4fromreappraisalofvalueorotheractionsoftheassessororcountyequalizationbodyor
5orderedbythestatetaxcommissionoranycourt;
6 (2)"Taxrate","rate",or"rateoflevy",singularorplural,includesthetaxratefor
7eachpurposeoftaxationofpropertyataxingauthorityisauthorizedtolevywithoutavote
8andanytaxrateauthorizedbyelection,includingbondinterestandsinkingfund;
9 (3)"Taxrateceiling",ataxrateasrevisedbythetaxingauthoritytocomplywiththe
10provisionsofthissectionorwhenacourthasdeterminedthetaxrate;exceptthat,other
11provisionsoflawtothecontrarynotwithstanding,aschooldistrictmaylevytheoperating
12levyforschoolpurposesrequiredforthecurrentyearpursuanttosubsection2ofsection
13163.021,lessalladjustmentsrequiredpursuanttoArticleX,Section22oftheMissouri
14Constitution,ifsuchtaxratedoesnotexceedthehighesttaxrateineffectsubsequenttothe
151980taxyear.Thisisthemaximumtaxratethatmaybelevied,unlessahighertaxrate
16ceilingisapprovedbyvotersofthepoliticalsubdivisionasprovidedinthissection;
17 (4)"Taxrevenue",whenreferringtothepreviousyear,meanstheactualreceiptsfrom
18advaloremleviesonallclassesofproperty,includingstate-assessedproperty,inthe
19immediatelyprecedingfiscalyearofthepoliticalsubdivision,plusanallowancefortaxes
20billedbutnotcollectedinthefiscalyearandplusanadditionalallowancefortherevenue
21whichwouldhavebeencollectedfrompropertywhichwasannexedbysuchpolitical
22subdivisionbutwhichwasnotpreviouslyusedindeterminingtaxrevenuepursuanttothis
23section.Theterm"taxrevenue"shallnotincludeanyreceiptsfromadvaloremleviesonany
24propertyofarailroadcorporationorapublicutility,asthesetermsaredefinedinsection
25386.020,whichwereassessedbytheassessorofacountyorcityinthepreviousyearbutare
26assessedbythestatetaxcommissioninthecurrentyear.Allschooldistrictsandthose
27countieslevyingsalestaxespursuanttochapter67shallincludeinthecalculationoftax
28revenueanamountequivalenttothatbywhichtheyreducedpropertytaxleviesasaresultof
HB660 15 29salestaxpursuanttosection67.505andsection164.013[orasexcesshomedockcityor
30countyfeesasprovidedinsubsection4ofsection313.820] intheimmediatelypreceding
31fiscalyearbutnotincludinganyamountcalculatedtoadjustforprioryears.Forpurposesof
32politicalsubdivisionswhichwereauthorizedtolevyataxintheprioryearbutwhichdidnot
33levysuchtaxorleviedareducedrate,theterm"taxrevenue",asusedinrelationtothe
34revisionoftaxleviesmandatedbylaw,shallmeantherevenuesequaltotheamountthat
35wouldhavebeenavailableifthevoluntaryratereductionhadnotbeenmade.
36 2.Wheneverchangesinassessedvaluationareenteredintheassessor'sbooksforany
37personalproperty,intheaggregate,orforanysubclassofrealpropertyassuchsubclassesare
38establishedinSection4(b)ofArticleXoftheMissouriConstitutionanddefinedinsection
39137.016,thecountyclerkinallcountiesandtheassessorofSt.LouisCityshallnotifyeach
40politicalsubdivisionwhollyorpartiallywithinthecountyorSt.LouisCityofthechangein
41valuationofeachsubclassofrealproperty,individually,andpersonalproperty,inthe
42aggregate,exclusiveofnewconstructionandimprovements.Allpoliticalsubdivisionsshall
43immediatelyrevisetheapplicableratesoflevyforeachpurposeforeachsubclassofreal
44property,individually,andpersonalproperty,intheaggregate,forwhichtaxesareleviedto
45theextentnecessarytoproducefromalltaxableproperty,exclusiveofnewconstructionand
46improvements,substantiallythesameamountoftaxrevenueaswasproducedintheprevious
47yearforeachsubclassofrealproperty,individually,andpersonalproperty,intheaggregate,
48exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-approvedrateorthe
49mostrecentvoter-approvedrateasadjustedundersubdivision(2)ofsubsection5ofthis
50section.Anypoliticalsubdivisionthathasreceivedapprovalfromvotersforataxincrease
51afterAugust27,2008,maylevyaratetocollectsubstantiallythesameamountoftaxrevenue
52astheamountofrevenuethatwouldhavebeenderivedbyapplyingthevoter-approved
53increasedtaxrateceilingtothetotalassessedvaluationofthepoliticalsubdivisionasmost
54recentlycertifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhich
55suchincreaseisapproved,increasedbythepercentageincreaseintheconsumerpriceindex,
56asprovidedbylaw,exceptthattherateshallnotexceedthegreaterofthemostrecentvoter-
57approvedrateorthemostrecentvoter-approvedrateasadjustedundersubdivision(2)of
58subsection5ofthissection.Suchtaxrevenueshallnotincludeanyreceiptsfromadvalorem
59leviesonanyrealpropertywhichwasassessedbytheassessorofacountyorcityinsuch
60previousyearbutisassessedbytheassessorofacountyorcityinthecurrentyearina
61differentsubclassofrealproperty.Wherethetaxingauthorityisaschooldistrictforthe
62purposesofrevisingtheapplicableratesoflevyforeachsubclassofrealproperty,thetax
63revenuesfromstate-assessedrailroadandutilitypropertyshallbeapportionedandattributed
64toeachsubclassofrealpropertybasedonthepercentageofthetotalassessedvaluationofthe
65countythateachsubclassofrealpropertyrepresentsinthecurrenttaxableyear.Asprovided
HB660 16 66inSection22ofArticleXoftheconstitution,apoliticalsubdivisionmayalsoreviseeachlevy
67toallowforinflationaryassessmentgrowthoccurringwithinthepoliticalsubdivision.The
68inflationarygrowthfactorforanysuchsubclassofrealpropertyorpersonalpropertyshallbe
69limitedtotheactualassessmentgrowthinsuchsubclassorclass,exclusiveofnew
70constructionandimprovements,andexclusiveoftheassessedvalueonanyrealproperty
71whichwasassessedbytheassessorofacountyorcityinthecurrentyearinadifferent
72subclassofrealproperty,butnottoexceedtheconsumerpriceindexorfivepercent,
73whicheverislower.Shouldthetaxrevenueofapoliticalsubdivisionfromthevarioustax
74ratesdeterminedinthissubsectionbedifferentthanthetaxrevenuethatwouldhavebeen
75determinedfromasingletaxrateascalculatedpursuanttothemethodofcalculationinthis
76subsectionpriortoJanuary1,2003,thenthepoliticalsubdivisionshallrevisethetaxratesof
77thosesubclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,in
78whichthereisataxratereduction,pursuanttotheprovisionsofthissubsection.Such
79revisionshallyieldanamountequaltosuchdifferenceandshallbeapportionedamongsuch
80subclassesofrealproperty,individually,and/orpersonalproperty,intheaggregate,basedon
81therelativeassessedvaluationoftheclassorsubclassesofpropertyexperiencingataxrate
82reduction.Suchrevisioninthetaxratesofeachclassorsubclassshallbemadebycomputing
83thepercentageofcurrentyearadjustedassessedvaluationofeachclassorsubclasswithatax
84ratereductiontothetotalcurrentyearadjustedassessedvaluationoftheclassorsubclasses
85withataxratereduction,multiplyingtheresultingpercentagesbytherevenuedifference
86betweenthesingleratecalculationandthecalculationspursuanttothissubsectionand
87dividingbytherespectiveadjustedcurrentyearassessedvaluationofeachclassorsubclassto
88determinetheadjustmenttotheratetobelevieduponeachclassorsubclassofproperty.The
89adjustmentcomputedhereinshallbemultipliedbyonehundred,roundedtofourdecimalsin
90themannerprovidedinthissubsection,andaddedtotheinitialratecomputedforeachclass
91orsubclassofproperty.Forschooldistrictsthatlevyseparatetaxratesoneachsubclassof
92realpropertyandpersonalpropertyintheaggregate,ifvotersapprovedaballotbefore
93January1,2011,thatpresentedseparatestatedtaxratestobeappliedtothedifferent
94subclassesofrealpropertyandpersonalpropertyintheaggregate,orincreasestheseparate
95ratesthatmaybeleviedonthedifferentsubclassesofrealpropertyandpersonalpropertyin
96theaggregatebydifferentamounts,thetaxratethatshallbeusedforthesingletaxrate
97calculationshallbeablendedrate,calculatedinthemannerprovidedundersubdivision(1)of
98subsection6ofthissection.Notwithstandinganyprovisionofthissubsectiontothecontrary,
99norevisiontotherateoflevyforpersonalpropertyshallcausesuchlevytoincreaseoverthe
100levyforpersonalpropertyfromtheprioryear.
101 3.(1)Wherethetaxingauthorityisaschooldistrict,itshallberequiredtorevisethe
102ratesoflevytotheextentnecessarytoproducefromalltaxableproperty,includingstate-
HB660 17 103assessedrailroadandutilityproperty,whichshallbeseparatelyestimatedinadditiontoother
104datarequiredincomplyingwithsection164.011,substantiallytheamountoftaxrevenue
105permittedinthissection.Intheyearfollowingtaxratereduction,thetaxrateceilingmaybe
106adjustedtooffsetsuchdistrict'sreductionintheapportionmentofstateschoolmoneysdueto
107itsreducedtaxrate.However,intheeventanyschooldistrict,incalculatingataxrateceiling
108pursuanttothissection,requiringtheestimatingofeffectsofstate-assessedrailroadand
109utilityvaluationorlossofstateaid,discoversthattheestimatesusedresultinreceiptof
110excessrevenues,whichwouldhaverequiredalowerrateiftheactualinformationhadbeen
111known,theschooldistrictshallreducethetaxrateceilinginthefollowingyeartocompensate
112fortheexcessreceipts,andtherecalculatedrateshallbecomethetaxrateceilingforpurposes
113ofthissection.
114 (2)Foranypoliticalsubdivisionwhichexperiencesareductionintheamountof
115assessedvaluationrelatingtoaprioryear,duetodecisionsofthestatetaxcommissionora
116courtpursuanttosections138.430to138.433,orduetoclericalerrorsorcorrectionsinthe
117calculationorrecordationofanyassessedvaluation:
118 (a)Suchpoliticalsubdivisionmayrevisethetaxrateceilingforeachpurposeitlevies
119taxestocompensateforthereductioninassessedvalueoccurringafterthepolitical
120subdivisioncalculatedthetaxrateceilingfortheparticularsubclassofrealpropertyorfor
121personalproperty,intheaggregate,inaprioryear.Suchrevisionbythepoliticalsubdivision
122shallbemadeatthetimeofthenextcalculationofthetaxratefortheparticularsubclassof
123realpropertyorforpersonalproperty,intheaggregate,afterthereductioninassessed
124valuationhasbeendeterminedandshallbecalculatedinamannerthatresultsintherevised
125taxrateceilingbeingthesameasitwouldhavebeenhadthecorrectedorfinalizedassessment
126beenavailableatthetimeofthepriorcalculation;
127 (b)Inaddition,foruptothreeyearsfollowingthedeterminationofthereductionin
128assessedvaluationasaresultofcircumstancesdefinedinthissubdivision,suchpolitical
129subdivisionmaylevyataxrateforeachpurposeitleviestaxesabovetherevisedtaxrate
130ceilingprovidedinparagraph(a)ofthissubdivisiontorecoupanyrevenuesitwasentitledto
131receivehadthecorrectedorfinalizedassessmentbeenavailableatthetimeoftheprior
132calculation.
133 4.(1)InordertoimplementtheprovisionsofthissectionandSection22ofArticleX
134oftheConstitutionofMissouri,thetermimprovementsshallapplytobothrealandpersonal
135property.Inordertodeterminethevalueofnewconstructionandimprovements,eachcounty
136assessorshallmaintainarecordofrealpropertyvaluationsinsuchamannerastoidentify
137eachyeartheincreaseinvaluationforeachpoliticalsubdivisioninthecountyasaresultof
138newconstructionandimprovements.Thevalueofnewconstructionandimprovementsshall
139includetheadditionalassessedvalueofallimprovementsoradditionstorealpropertywhich
HB660 18 140werebegunafterandwerenotpartoftheprioryear'sassessment,exceptthattheadditional
141assessedvalueofallimprovementsoradditionstorealpropertywhichhadbeentotallyor
142partiallyexemptfromadvaloremtaxespursuanttosections99.800to99.865,sections
143135.200to135.255,andsection353.110shallbeincludedinthevalueofnewconstruction
144andimprovementswhenthepropertybecomestotallyorpartiallysubjecttoassessmentand
145paymentofalladvaloremtaxes.Theaggregateincreaseinvaluationofpersonalpropertyfor
146thecurrentyearoverthatofthepreviousyearistheequivalentofthenewconstructionand
147improvementsfactorforpersonalproperty.Notwithstandinganyopt-outimplemented
148pursuanttosubsection14ofsection137.115,theassessorshallcertifytheamountofnew
149constructionandimprovementsandtheamountofassessedvalueonanyrealpropertywhich
150wasassessedbytheassessorofacountyorcityinsuchpreviousyearbutisassessedbythe
151assessorofacountyorcityinthecurrentyearinadifferentsubclassofrealproperty
152separatelyforeachofthethreesubclassesofrealpropertyforeachpoliticalsubdivisiontothe
153countyclerkinorderthatpoliticalsubdivisionsshallhavethisinformationforthepurposeof
154calculatingtaxratespursuanttothissectionandSection22,ArticleX,Constitutionof
155Missouri.Inaddition,thestatetaxcommissionshallcertifyeachyeartoeachcountyclerk
156theincreaseinthegeneralpricelevelasmeasuredbytheConsumerPriceIndexforAllUrban
157ConsumersfortheUnitedStates,oritssuccessorpublications,asdefinedandofficially
158reportedbytheUnitedStatesDepartmentofLabor,oritssuccessoragency.Thestatetax
159commissionshallcertifytheincreaseinsuchindexonthelatesttwelve-monthbasisavailable
160onFebruaryfirstofeachyearovertheimmediatelyprecedingpriortwelve-monthperiodin
161orderthatpoliticalsubdivisionsshallhavethisinformationavailableinsettingtheirtaxrates
162accordingtolawandSection22ofArticleXoftheConstitutionofMissouri.Forpurposesof
163implementingtheprovisionsofthissectionandSection22ofArticleXoftheMissouri
164Constitution,theterm"property"meansalltaxableproperty,includingstate-assessed
165property.
166 (2)Eachpoliticalsubdivisionrequiredtoreviseratesoflevypursuanttothissection
167orSection22ofArticleXoftheConstitutionofMissourishallcalculateeachtaxrateitis
168authorizedtolevyand,inestablishingeachtaxrate,shallconsidereachprovisionfortaxrate
169revisionprovidedinthissectionandSection22ofArticleXoftheConstitutionofMissouri,
170separatelyandwithoutregardtoannualtaxratereductionsprovidedinsection67.505and
171section164.013.Eachpoliticalsubdivisionshallseteachtaxrateitisauthorizedtolevy
172usingthecalculationthatproducesthelowesttaxrateceiling.Itisfurthertheintentofthe
173generalassembly,pursuanttotheauthorityofSection10(c)ofArticleXoftheConstitution
174ofMissouri,thattheprovisionsofsuchsectionbeapplicabletotaxraterevisionsmandated
175pursuanttoSection22ofArticleXoftheConstitutionofMissouriastoreestablishingtax
176ratesasrevisedinsubsequentyears,enforcementprovisions,andotherprovisionsnotin
HB660 19 177conflictwithSection22ofArticleXoftheConstitutionofMissouri.Annualtaxrate
178reductionsprovidedinsection67.505andsection164.013shallbeappliedtothetaxrateas
179establishedpursuanttothissectionandSection22ofArticleXoftheConstitutionof
180Missouri,unlessotherwiseprovidedbylaw.
181 5.(1)Inallpoliticalsubdivisions,thetaxrateceilingestablishedpursuanttothis
182sectionshallnotbeincreasedunlessapprovedbyavoteofthepeople.Approvalofthehigher
183taxrateshallbebyatleastamajorityofvotescast.Whenaproposedhighertaxraterequires
184approvalbymorethanasimplemajoritypursuanttoanyprovisionoflawortheconstitution,
185thetaxrateincreasemustreceiveapprovalbyatleastthemajorityrequired.
186 (2)Whenvotersapproveanincreaseinthetaxrate,theamountoftheincreaseshall
187beaddedtothetaxrateceilingascalculatedpursuanttothissectiontotheextentthetotalrate
188doesnotexceedanymaximumrateprescribedbylaw.Ifaballotquestionpresentsastated
189taxrateforapprovalratherthandescribingtheamountofincreaseinthequestion,thestated
190taxrateapprovedshallbeadjustedasprovidedinthissectionand,soadjusted,shallbethe
191currenttaxrateceiling.Theincreasedtaxrateceilingasapprovedshallbeadjustedsuchthat
192whenappliedtothecurrenttotalassessedvaluationofthepoliticalsubdivision,excluding
193newconstructionandimprovementssincethedateoftheelectionapprovingsuchincrease,
194therevenuederivedfromtheadjustedtaxrateceilingisequaltothesumof:theamountof
195revenuewhichwouldhavebeenderivedbyapplyingthevoter-approvedincreasedtaxrate
196ceilingtototalassessedvaluationofthepoliticalsubdivision,asmostrecentlycertifiedbythe
197cityorcountyclerkonorbeforethedateoftheelectioninwhichsuchincreaseisapproved,
198increasedbythepercentageincreaseintheconsumerpriceindex,asprovidedbylaw.Such
199adjustedtaxrateceilingmaybeappliedtothetotalassessedvaluationofthepolitical
200subdivisionatthesettingofthenexttaxrate.Ifaballotquestionpresentsaphased-intaxrate
201increase,uponvoterapproval,eachtaxrateincreaseshallbeadjustedinthemanner
202prescribedinthissectiontoyieldthesumof:theamountofrevenuethatwouldbederivedby
203applyingsuchvoter-approvedincreasedratetothetotalassessedvaluation,asmostrecently
204certifiedbythecityorcountyclerkonorbeforethedateoftheelectioninwhichsuch
205increasewasapproved,increasedbythepercentageincreaseintheconsumerpriceindex,as
206providedbylaw,fromthedateoftheelectiontothetimeofsuchincreaseand,soadjusted,
207shallbethecurrenttaxrateceiling.
208 (3)Theprovisionsofsubdivision(2)ofthissubsectionnotwithstanding,ifprior
209totheexpirationofatemporarylevyincrease,votersapproveasubsequentlevy
210increase,thenewtaxrateceilingshallremainineffectonlyuntilsuchtimeasthe
211temporarylevyexpiresunderthetermsoriginallyapprovedbyavoteofthepeople,at
212whichtimethetaxrateceilingshallbedecreasedbytheamountofthetemporarylevy
213increase.If,priortotheexpirationofatemporarylevyincrease,votersofapolitical
HB660 20 214subdivisionareaskedtoapproveanadditional,permanentincreasetothepolitical
215subdivision'staxrateceiling,votersshallbesubmittedballotlanguagethatclearly
216indicatesthatifthepermanentlevyincreaseisapproved,thetemporarylevyshallbe
217madepermanent.
218 (4)Thegoverningbodyofanypoliticalsubdivisionmaylevyataxratelowerthanits
219taxrateceiling[and]. Suchreductiontothetaxrateceilinginanonreassessmentyear
220shallbeappliedintheimmediatelyfollowingyearofgeneralreassessment.The
221governingbodyofanypoliticalsubdivisionmay,inanonreassessmentyear,increasethat
222previouslyloweredtaxratetoalevelnotexceedingthetaxrateceilingwithoutvoter
223approvalinthemannerprovidedundersubdivision[(4)](5)ofthissubsection.Such
224increasetothetaxrateceilinginanonreassessmentyearshallbeappliedinthe
225immediatelyfollowingyearofgeneralreassessment.Nothinginthissectionshallbe
226construedasprohibitingapoliticalsubdivisionfromvoluntarilylevyingataxratelowerthan
227thatwhichisrequiredundertheprovisionsofthissectionorfromseekingvoterapprovalofa
228reductiontosuchpoliticalsubdivision'staxrateceiling.
229 [(4)](5)Inayearofgeneralreassessment,agoverningbodywhosetaxrateislower
230thanitstaxrateceilingshallreviseitstaxratepursuanttotheprovisionsofsubsection4of
231thissectionasifitstaxratewasatthetaxrateceiling.Inayearfollowinggeneral
232reassessment,ifsuchgoverningbodyintendstoincreaseitstaxrate,thegoverningbodyshall
233conductapublichearing,andinapublicmeetingitshalladoptanordinance,resolution,or
234policystatementjustifyingitsactionpriortosettingandcertifyingitstaxrate.Theprovisions
235ofthissubdivisionshallnotapplytoanypoliticalsubdivisionwhichleviesataxratelower
236thanitstaxrateceilingsolelyduetoareductionrequiredbylawresultingfromsalestax
237collections.Theprovisionsofthissubdivisionshallnotapplytoanypoliticalsubdivision
238whichhasreceivedvoterapprovalforanincreasetoitstaxrateceilingsubsequenttosetting
239itsmostrecenttaxrate.
240 (6)(a)Asusedinthissubdivision,thefollowingtermsmean:
241 a."Currenttaxrateceiling",thetaxrateceilingineffectbeforethevoters
242approveahighertaxrate;
243 b."Increasedtaxrateceiling",thenewtaxrateceilingineffectafterthevoters
244approveahighertaxrate.
245 (b)Notwithstandinganyotherprovisionoflawtothecontrary,whenthe
246requiredmajorityofvotersinapoliticalsubdivisionpassesanincreaseinthepolitical
247subdivision'staxrate,thepoliticalsubdivisionshallusethecurrenttaxrateceilingand
248theincreaseapprovedbythevotersinestablishingtheratesoflevyforthetaxyear
249immediatelyfollowingtheelection.
HB660 21 250 (c)Iftheassessedvaluationofrealpropertyinsuchpoliticalsubdivisionis
251reducedinsuchtaxyearimmediatelyfollowingtheelection,suchpoliticalsubdivision
252mayraiseitsratesoflevysothattherevenuereceivedfromitslocalrealpropertytax
253ratesequalstheamountthepoliticalsubdivisionwouldhavereceivedfromtheincreased
254ratesoflevyhadtherebeennoreductionintheassessedvaluationofrealpropertyinthe
255politicalsubdivision.
256 (d)Usingtheincreasedtaxrateceilingshallberevenueneutralasrequiredin
257ArticleX,Section22oftheConstitutionofMissouri.
258 6.(1)Forthepurposesofcalculatingstateaidforpublicschoolspursuanttosection
259163.031,eachtaxingauthoritywhichisaschooldistrictshalldetermineitsproposedtaxrate
260asablendedrateoftheclassesorsubclassesofproperty.Suchblendedrateshallbe
261calculatedbyfirstdeterminingthetotaltaxrevenueofthepropertywithinthejurisdictionof
262thetaxingauthority,whichamountshallbeequaltothesumoftheproductsofmultiplying
263theassessedvaluationofeachclassandsubclassofpropertybythecorrespondingtaxratefor
264suchclassorsubclass,thendividingthetotaltaxrevenuebythetotalassessedvaluationof
265thesamejurisdiction,andthenmultiplyingtheresultingquotientbyafactorofonehundred.
266Wherethetaxingauthorityisaschooldistrict,suchblendedrateshallalsobeusedbysuch
267schooldistrictforcalculatingrevenuefromstate-assessedrailroadandutilitypropertyas
268definedinchapter151andforapportioningthetaxratebypurpose.
269 (2)Eachtaxingauthorityproposingtolevyataxrateinanyyearshallnotifytheclerk
270ofthecountycommissioninthecountyorcountieswherethetaxrateappliesofitstaxrate
271ceilinganditsproposedtaxrate.Eachtaxingauthorityshallexpressitsproposedtaxrateina
272fractionequaltothenearestone-tenthofacent,unlessitsproposedtaxrateisinexcessofone
273dollar,thenone/one-hundredthofacent.Ifataxingauthorityshallroundtoone/one-
274hundredthofacent,itshallroundupafractiongreaterthanorequaltofive/one-thousandthof
275onecenttothenexthigherone/one-hundredthofacent;ifataxingauthorityshallroundto
276one-tenthofacent,itshallroundupafractiongreaterthanorequaltofive/one-hundredthsof
277acenttothenexthigherone-tenthofacent.Anytaxingauthoritylevyingapropertytaxrate
278shallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
279substantiatingsuchtaxratecomplieswithMissourilaw.Allformsforthecalculationofrates
280pursuanttothissectionshallbepromulgatedasaruleandshallnotbeincorporatedby
281reference.Thestateauditorshallpromulgaterulesforanyandallformsforthecalculationof
282ratespursuanttothissectionwhichdonotcurrentlyexistinruleformorthathavebeen
283incorporatedbyreference.Inaddition,eachtaxingauthorityproposingtolevyataxratefor
284debtserviceshallprovidedata,insuchformasshallbeprescribedbythestateauditorbyrule,
285substantiatingthetaxratefordebtservicecomplieswithMissourilaw.Ataxrateproposed
286forannualdebtservicerequirementswillbeprimafacievalidif,aftermakingthepaymentfor
HB660 22 287whichthetaxwaslevied,bondsremainoutstandingandthedebtfundreservesdonotexceed
288thefollowingyear'spayments.Thecountyclerkshallkeeponfileandavailableforpublic
289inspectionallsuchinformationforaperiodofthreeyears.Theclerkshall,withinthreedays
290ofreceipt,forwardacopyofthenoticeofataxingauthority'staxrateceilingandproposed
291taxrateandanysubstantiatingdatatothestateauditor.Thestateauditorshall,withinfifteen
292daysofthedateofreceipt,examinesuchinformationandreturntothecountyclerkhisorher
293findingsastocomplianceofthetaxrateceilingwiththissectionandastocomplianceofany
294proposedtaxratefordebtservicewithMissourilaw.Ifthestateauditorbelievesthatataxing
295authority'sproposedtaxratedoesnotcomplywithMissourilaw,thenthestateauditor's
296findingsshallincludearecalculatedtaxrate,andthestateauditormayrequestataxing
297authoritytosubmitdocumentationsupportingsuchtaxingauthority'sproposedtaxrate.The
298countyclerkshallimmediatelyforwardacopyoftheauditor'sfindingstothetaxingauthority
299andshallfileacopyofthefindingswiththeinformationreceivedfromthetaxingauthority.
300Thetaxingauthorityshallhavefifteendaysfromthedateofreceiptfromthecountyclerkof
301thestateauditor'sfindingsandanyrequestforsupportingdocumentationtoacceptorrejectin
302writingtheratechangecertifiedbythestateauditorandtosubmitallrequestedinformationto
303thestateauditor.Acopyofthetaxingauthority'sacceptanceorrejectionandanyinformation
304submittedtothestateauditorshallalsobemailedtothecountyclerk.Ifataxingauthority
305rejectsaratechangecertifiedbythestateauditorandthestateauditordoesnotreceive
306supportinginformationwhichjustifiesthetaxingauthority'soriginaloranysubsequent
307proposedtaxrate,thenthestateauditorshallrefertheperceivedviolationsofsuchtaxing
308authoritytotheattorneygeneral'sofficeandtheattorneygeneralisauthorizedtoobtain
309injunctiverelieftopreventthetaxingauthorityfromlevyingaviolativetaxrate.
310 (3)Intheeventthatthetaxingauthorityincorrectlycompletestheformscreatedand
311promulgatedundersubdivision(2)ofthissubsection,ormakesaclericalerror,thetaxing
312authoritymaysubmitamendedformswithanexplanationfortheneededchanges.Ifsuch
313amendedformsarefiledunderregulationsprescribedbythestateauditor,thestateauditor
314shalltakeintoconsiderationsuchamendedformsforthepurposesofthissubsection.
315 7.Notaxrateshallbeextendedonthetaxrollsbythecountyclerkunlessthepolitical
316subdivisionhascompliedwiththeforegoingprovisionsofthissection.
317 8.Wheneverataxpayerhascausetobelievethatataxingauthorityhasnotcomplied
318withtheprovisionsofthissection,thetaxpayermaymakeaformalcomplaintwiththe
319prosecutingattorneyofthecounty.Wheretheprosecutingattorneyfailstobringanaction
320withintendaysofthefilingofthecomplaint,thetaxpayermaybringacivilactionpursuantto
321thissectionandinstituteanactionasrepresentativeofaclassofalltaxpayerswithinataxing
322authorityiftheclassissonumerousthatjoinderofallmembersisimpracticable,ifthereare
323questionsoflaworfactcommontotheclass,iftheclaimsordefensesoftherepresentative
HB660 23 324partiesaretypicaloftheclaimsordefensesoftheclass,andiftherepresentativepartieswill
325fairlyandadequatelyprotecttheinterestsoftheclass.Inanyclassactionmaintained
326pursuanttothissection,thecourtmaydirecttothemembersoftheclassanoticetobe
327publishedatleastonceeachweekforfourconsecutiveweeksinanewspaperofgeneral
328circulationpublishedinthecountywherethecivilactioniscommencedandinothercounties
329withinthejurisdictionofataxingauthority.Thenoticeshalladviseeachmemberthatthe
330courtwillexcludehimorherfromtheclassifheorshesorequestsbyaspecifieddate,that
331thejudgment,whetherfavorableornot,willincludeallmemberswhodonotrequest
332exclusion,andthatanymemberwhodoesnotrequestexclusionmay,ifheorshedesires,
333enteranappearance.Inanyclassactionbroughtpursuanttothissection,thecourt,in
334additiontothereliefrequested,shallassessagainstthetaxingauthorityfoundtobein
335violationofthissectionthereasonablecostsofbringingtheaction,includingreasonable
336attorney'sfees,providednoattorney'sfeesshallbeawardedanyattorneyorassociationof
337attorneyswhoreceivepublicfundsfromanysourcefortheirservices.Anyactionbrought
338pursuanttothissectionshallbesetforhearingassoonaspracticableafterthecauseisat
339issue.
340 9.Ifinanyaction,includingaclassaction,thecourtissuesanorderrequiringataxing
341authoritytorevisethetaxratesasprovidedinthissectionorenjoinsataxingauthorityfrom
342thecollectionofataxbecauseofitsfailuretorevisetherateoflevyasprovidedinthis
343section,anytaxpayerpayinghisorhertaxeswhenanimproperrateisappliedhaserroneously
344paidhisorhertaxesinpart,whetherornotthetaxesarepaidunderprotestasprovidedin
345section139.031orotherwisecontested.Thepartofthetaxespaiderroneouslyisthe
346differenceintheamountproducedbytheoriginallevyandtheamountproducedbythe
347revisedlevy.Thetownshiporcountycollectoroftaxesorthecollectoroftaxesinanycity
348shallrefundtheamountofthetaxerroneouslypaid.Thetaxingauthorityrefusingtorevise
349therateoflevyasprovidedinthissectionshallmakeavailabletothecollectorallfunds
350necessarytomakerefundspursuanttothissubsection.Notaxpayershallreceiveanyinterest
351onanymoneyerroneouslypaidbyhimorherpursuanttothissubsection.Effectiveinthe
3521994taxyear,nothinginthissectionshallbeconstruedtorequireataxingauthoritytorefund
353anytaxerroneouslypaidpriortoorduringthethirdtaxyearprecedingthecurrenttaxyear.
354 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
355createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
356withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
357Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
358generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
359disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
HB660 24 360rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2004,shallbeinvalid
361andvoid.
137.115.1.Allotherlawstothecontrarynotwithstanding,theassessororthe
2assessor'sdeputiesinallcountiesofthisstateincludingtheCityofSt.Louisshallannually
3makealistofallrealandtangiblepersonalpropertytaxableintheassessor'scity,county,
4townordistrict.Exceptasotherwiseprovidedinsubsection3ofthissectionandsection
5137.078,theassessorshallannuallyassessallpersonalpropertyatthirty-threeandone-third
6percentofitstruevalueinmoneyasofJanuaryfirstofeachcalendaryear.Theassessorshall
7annuallyassessallrealproperty,includinganynewconstructionandimprovementstoreal
8property,andpossessoryinterestsinrealpropertyatthepercentofitstruevalueinmoneyset
9insubsection5ofthissection.Thetruevalueinmoneyofanypossessoryinterestinreal
10propertyinsubclass(3),wheresuchrealpropertyisonorlieswithintheultimateairport
11boundaryasshownbyafederalairportlayoutplan,asdefinedby14CFR151.5,ofa
12commercialairporthavingaFARPart139certificationandownedbyapoliticalsubdivision,
13shallbetheotherwiseapplicabletruevalueinmoneyofanysuchpossessoryinterestinreal
14property,lessthetotaldollaramountofcostspaidbyaparty,otherthanthepolitical
15subdivision,towardsanynewconstructionorimprovementsonsuchrealpropertycompleted
16afterJanuary1,2008,andwhichareincludedintheabove-mentionedpossessoryinterest,
17regardlessoftheyearinwhichsuchcostswereincurredorwhethersuchcostswere
18consideredinanyprioryear.Theassessorshallannuallyassessallrealpropertyinthe
19followingmanner:newassessedvaluesshallbedeterminedasofJanuaryfirstofeachodd-
20numberedyearandshallbeenteredintheassessor'sbooks;thosesameassessedvaluesshall
21applyinthefollowingeven-numberedyear,exceptfornewconstructionandproperty
22improvementswhichshallbevaluedasthoughtheyhadbeencompletedasofJanuaryfirstof
23theprecedingodd-numberedyear.Theassessormaycallattheoffice,placeofdoing
24business,orresidenceofeachpersonrequiredbythischaptertolistproperty,andrequirethe
25persontomakeacorrectstatementofalltaxabletangiblepersonalpropertyownedbythe
26personorunderhisorhercare,chargeormanagement,taxableinthecounty.Onorbefore
27Januaryfirstofeacheven-numberedyear,theassessorshallprepareandsubmitatwo-year
28assessmentmaintenanceplantothecountygoverningbodyandthestatetaxcommissionfor
29theirrespectiveapprovalormodification.Thecountygoverningbodyshallapproveand
30forwardsuchplanoritsalternativetotheplantothestatetaxcommissionbyFebruaryfirst.
31Ifthecountygoverningbodyfailstoforwardtheplanoritsalternativetotheplantothestate
32taxcommissionbyFebruaryfirst,theassessor'splanshallbeconsideredapprovedbythe
33countygoverningbody.Ifthestatetaxcommissionfailstoapproveaplanandifthestatetax
34commissionandtheassessorandthegoverningbodyofthecountyinvolvedareunableto
35resolvethedifferences,inordertoreceivestatecost-sharefundsoutlinedinsection137.750,
HB660 25 36thecountyortheassessorshallpetitiontheadministrativehearingcommission,byMayfirst,
37todecideallmattersindisputeregardingtheassessmentmaintenanceplan.Uponagreement
38oftheparties,themattermaybestayedwhilethepartiesproceedwithmediationor
39arbitrationupontermsagreedtobytheparties.Thefinaldecisionoftheadministrative
40hearingcommissionshallbesubjecttojudicialreviewinthecircuitcourtofthecounty
41involved.Intheeventavaluationofsubclass(1)realpropertywithinanycountywitha
42charterformofgovernment,orwithinacitynotwithinacounty,ismadebyacomputer,
43computer-assistedmethodoracomputerprogram,theburdenofproof,supportedbyclear,
44convincingandcogentevidencetosustainsuchvaluation,shallbeontheassessoratany
45hearingorappeal.Inanysuchcounty,unlesstheassessorprovesotherwise,thereshallbea
46presumptionthattheassessmentwasmadebyacomputer,computer-assistedmethodora
47computerprogram.Suchevidenceshallinclude,butshallnotbelimitedto,thefollowing:
48 (1)Thefindingsoftheassessorbasedonanappraisalofthepropertybygenerally
49acceptedappraisaltechniques;and
50 (2)Thepurchasepricesfromsalesofatleastthreecomparablepropertiesandthe
51addressorlocationthereof.Asusedinthissubdivision,theword"comparable"meansthat:
52 (a)Suchsalewasclosedatadaterelevanttothepropertyvaluation;and
53 (b)Suchpropertiesarenotmorethanonemilefromthesiteofthedisputedproperty,
54exceptwherenosimilarpropertiesexistwithinonemileofthedisputedproperty,thenearest
55comparablepropertyshallbeused.Suchpropertyshallbewithinfivehundredsquarefeetin
56sizeofthedisputedproperty,andresemblethedisputedpropertyinage,floorplan,numberof
57rooms,andotherrelevantcharacteristics.
58 2.AssessorsineachcountyofthisstateandtheCityofSt.Louismaysendpersonal
59propertyassessmentformsthroughthemail.
60 3.Thefollowingitemsofpersonalpropertyshalleachconstituteseparatesubclasses
61oftangiblepersonalpropertyandshallbeassessedandvaluedforthepurposesoftaxationat
62thefollowingpercentagesoftheirtruevalueinmoney:
63 (1)Grainandotheragriculturalcropsinanunmanufacturedcondition,one-halfof
64onepercent;
65 (2)Livestock,twelvepercent;
66 (3)Farmmachinery,twelvepercent;
67 (4)Motorvehicleswhichareeligibleforregistrationasandareregisteredashistoric
68motorvehiclespursuanttosection301.131andaircraftwhichareatleasttwenty-fiveyears
69oldandwhichareusedsolelyfornoncommercialpurposesandareoperatedlessthantwo
70hundredhoursperyearoraircraftthatarehomebuiltfromakit,fivepercent;
71 (5)Poultry,twelvepercent;and
HB660 26 72 (6)Toolsandequipmentusedforpollutioncontrolandtoolsandequipmentusedin
73retoolingforthepurposeofintroducingnewproductlinesorusedformakingimprovements
74toexistingproductsbyanycompanywhichislocatedinastateenterprisezoneandwhichis
75identifiedbyanystandardindustrialclassificationnumbercitedinsubdivision(7)ofsection
76135.200,twenty-fivepercent.
77 4.Thepersonlistingthepropertyshallenteratrueandcorrectstatementofthe
78property,inaprintedblankpreparedforthatpurpose.Thestatement,afterbeingfilledout,
79shallbesignedandeitheraffirmedorsworntoasprovidedinsection137.155.Thelistshall
80thenbedeliveredtotheassessor.
81 5.(1)Allsubclassesofrealproperty,assuchsubclassesareestablishedinSection4
82(b)ofArticleXoftheMissouriConstitutionanddefinedinsection137.016,shallbeassessed
83atthefollowingpercentagesoftruevalue:
84 (a)Forrealpropertyinsubclass(1),nineteenpercent;
85 (b)Forrealpropertyinsubclass(2),twelvepercent;and
86 (c)Forrealpropertyinsubclass(3),thirty-twopercent.
87 (2)Ataxpayermayapplytothecountyassessor,or,ifnotlocatedwithinacounty,
88thentheassessorofsuchcity,forthereclassificationofsuchtaxpayer'srealpropertyiftheuse
89orpurposeofsuchrealpropertyischangedaftersuchpropertyisassessedunderthe
90provisionsofthischapter.Iftheassessordeterminesthatsuchpropertyshallbereclassified,
91heorsheshalldeterminetheassessmentunderthissubsectionbasedonthepercentageofthe
92taxyearthatsuchpropertywasclassifiedineachsubclassification.
93 6.Manufacturedhomes,asdefinedinsection700.010,whichareactuallyusedas
94dwellingunitsshallbeassessedatthesamepercentageoftruevalueasresidentialreal
95propertyforthepurposeoftaxation.Thepercentageofassessmentoftruevalueforsuch
96manufacturedhomesshallbethesameasforresidentialrealproperty.Ifthecountycollector
97cannotidentifyorfindthemanufacturedhomewhenattemptingtoattachthemanufactured
98homeforpaymentoftaxesowedbythemanufacturedhomeowner,thecountycollectormay
99requestthecountycommissiontohavethemanufacturedhomeremovedfromthetaxbooks,
100andsuchrequestshallbegrantedwithinthirtydaysaftertherequestismade;however,the
101removalfromthetaxbooksdoesnotremovethetaxlienonthemanufacturedhomeifitis
102lateridentifiedorfound.Forpurposesofthissection,amanufacturedhomelocatedina
103manufacturedhomerentalpark,rentalcommunityoronrealestatenotownedbythe
104manufacturedhomeownershallbeconsideredpersonalproperty.Forpurposesofthis
105section,amanufacturedhomelocatedonrealestateownedbythemanufacturedhomeowner
106maybeconsideredrealproperty.
107 7.Eachmanufacturedhomeassessedshallbeconsideredaparcelforthepurposeof
108reimbursementpursuanttosection137.750,unlessthemanufacturedhomeisdeemedtobe
HB660 27 109realestateasdefinedinsubsection7ofsection442.015andassessedasarealtyimprovement
110totheexistingrealestateparcel.
111 8.Anyamountoftaxdueandowingbasedontheassessmentofamanufactured
112homeshallbeincludedonthepersonalpropertytaxstatementofthemanufacturedhome
113ownerunlessthemanufacturedhomeisdeemedtoberealestateasdefinedinsubsection7of
114section442.015,inwhichcasetheamountoftaxdueandowingontheassessmentofthe
115manufacturedhomeasarealtyimprovementtotheexistingrealestateparcelshallbe
116includedontherealpropertytaxstatementoftherealestateowner.
117 9.Theassessorofeachcountyandeachcitynotwithinacountyshalluse[thetrade-
118invaluepublishedintheOctoberissueof]anationallyrecognizedautomotivetrade
119publicationsuchastheNationalAutomobileDealers'AssociationOfficialUsedCarGuide,
120[oritssuccessorpublication,] KelleyBlueBook,Edmunds,orothersimilarpublicationas
121therecommendedguideofinformationfordeterminingthetruevalueofmotorvehicles
122describedinsuchpublication.Thestatetaxcommissionshallselect,secure,andmake
123availabletoallassessorswhichpublicationshallbeused.Theassessorofeachcounty
124andeachcitynotwithinacountyshallusethetrade-invaluepublishedinthecurrent
125Octoberissueofthepublicationselectedbythestatetaxcommission.Theassessorshall
126notuseavaluethatisgreaterthantheaveragetrade-invalueindeterminingthetruevalueof
127themotorvehiclewithoutperformingaphysicalinspectionofthemotorvehicle.Forvehicles
128twoyearsoldornewerfromavehicle'smodelyear,theassessormayuseavalueotherthan
129averagewithoutperformingaphysicalinspectionofthemotorvehicle.Intheabsenceofa
130listingforaparticularmotorvehicleinsuchpublication,theassessorshallusesuch
131informationorpublications[which] that,intheassessor'sjudgment, willfairlyestimatethe
132truevalueinmoneyofthemotorvehicle.Theassessorshallnotassessamotorvehiclefor
133anamountgreaterthansuchmotorvehiclewasassessedinthepreviousyear,provided
134thatsuchmotorvehiclewasproperlyassessedinthepreviousyear.
135 10.Beforetheassessormayincreasetheassessedvaluationofanyparcelofsubclass
136(1)realpropertybymorethanfifteenpercentsincethelastassessment,excludingincreases
137duetonewconstructionorimprovements,theassessorshallconductaphysicalinspectionof
138suchproperty.
139 11.Ifaphysicalinspectionisrequired,pursuanttosubsection10ofthissection,the
140assessorshallnotifythepropertyownerofthatfactinwritingandshallprovidetheowner
141clearwrittennoticeoftheowner'srightsrelatingtothephysicalinspection.Ifaphysical
142inspectionisrequired,thepropertyownermayrequestthataninteriorinspectionbe
143performedduringthephysicalinspection.Theownershallhavenolessthanthirtydaysto
144notifytheassessorofarequestforaninteriorphysicalinspection.
HB660 28 145 12.Aphysicalinspection,asrequiredbysubsection10ofthissection,shallinclude,
146butnotbelimitedto,anon-sitepersonalobservationandreviewofallexteriorportionsofthe
147landandanybuildingsandimprovementstowhichtheinspectorhasormayreasonablyand
148lawfullygainexternalaccess,andshallincludeanobservationandreviewoftheinteriorof
149anybuildingsorimprovementsonthepropertyuponthetimelyrequestoftheownerpursuant
150tosubsection11ofthissection.Mereobservationofthepropertyviaadrive-byinspectionor
151thelikeshallnotbeconsideredsufficienttoconstituteaphysicalinspectionasrequiredby
152thissection.
153 13.Acountyorcitycollectormayacceptcreditcardsasproperformofpaymentof
154outstandingpropertytaxorlicensedue.Nocountyorcitycollectormaychargesurchargefor
155paymentbycreditcardwhichexceedsthefeeorsurchargechargedbythecreditcardbank,
156processor,orissuerforitsservice.Acountyorcitycollectormayacceptpaymentby
157electronictransfersoffundsinpaymentofanytaxorlicenseandchargethepersonmaking
158suchpaymentafeeequaltothefeechargedthecountybythebank,processor,orissuerof
159suchelectronicpayment.
160 14.Anycountyorcitynotwithinacountyinthisstatemay,byanaffirmativevoteof
161thegoverningbodyofsuchcounty,optoutoftheprovisionsofthissectionandsections
162137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-firstgeneral
163assembly,secondregularsessionandsection137.073asmodifiedbyhousecommittee
164substituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.960,ninety-
165secondgeneralassembly,secondregularsession,forthenextyearofthegeneral
166reassessment,priortoJanuaryfirstofanyyear.Nocountyorcitynotwithinacounty
167shallexercisethisopt-outprovisionafterimplementingtheprovisionsofthissectionand
168sections137.073,138.060,and138.100asenactedbyhousebillno.1150oftheninety-first
169generalassembly,secondregularsessionandsection137.073asmodifiedbyhouse
170committeesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebillno.
171960,ninety-secondgeneralassembly,secondregularsession,inayearofgeneral
172reassessment.Forthepurposesofapplyingtheprovisionsofthissubsection,apolitical
173subdivisioncontainedwithintwoormorecountieswhereatleastoneofsuchcountieshas
174optedoutandatleastoneofsuchcountieshasnotoptedoutshallcalculateasingletaxrateas
175ineffectpriortotheenactmentofhousebillno.1150oftheninety-firstgeneralassembly,
176secondregularsession.Agoverningbodyofacitynotwithinacountyoracountythathas
177optedoutundertheprovisionsofthissubsectionmaychoosetoimplementtheprovisionsof
178thissectionandsections137.073,138.060,and138.100asenactedbyhousebillno.1150of
179theninety-firstgeneralassembly,secondregularsession,andsection137.073asmodifiedby
180housecommitteesubstituteforsenatesubstituteforsenatecommitteesubstituteforsenatebill
181no.960,ninety-secondgeneralassembly,secondregularsession,forthenextyearofgeneral
HB660 29 182reassessment,byanaffirmativevoteofthegoverningbodypriortoDecemberthirty-firstof
183anyyear.
184 15.Thegoverningbodyofanycityofthethirdclassificationwithmorethantwenty-
185sixthousandthreehundredbutfewerthantwenty-sixthousandsevenhundredinhabitants
186locatedinanycountythathasexerciseditsauthoritytooptoutundersubsection14ofthis
187sectionmaylevyseparateanddifferingtaxratesforrealandpersonalpropertyonlyifsuch
188citybillsandcollectsitsownpropertytaxesorsatisfiestheentirecostofthebillingand
189collectionofsuchseparateanddifferingtaxrates.Suchseparateanddifferingratesshallnot
190exceedsuchcity'staxrateceiling.
191 16.Anyportionofrealpropertythatisavailableasreserveforstrip,surface,orcoal
192miningformineralsforpurposesofexcavationforfutureuseorsaletoothersthathasnot
193beenbondedandpermittedunderchapter444shallbeassessedbaseduponhowthereal
194propertyiscurrentlybeingused.Anyinformationprovidedtoacountyassessor,statetax
195commission,stateagency,orpoliticalsubdivisionresponsiblefortheadministrationoftax
196policiesshall,intheperformanceofitsduties,makeavailableallbooks,records,and
197informationrequested,exceptsuchbooks,records,andinformationasarebylawdeclared
198confidentialinnature,includingindividuallyidentifiableinformationregardingaspecific
199taxpayerortaxpayer'smineproperty.Forpurposesofthissubsection,"mineproperty"shall
200meanallrealpropertythatisinuseorreadilyavailableasareserveforstrip,surface,orcoal
201miningformineralsforpurposesofexcavationforcurrentorfutureuseorsaletoothersthat
202hasbeenbondedandpermittedunderchapter444.
138.425.1.Anyorderissuedbythecommissionrequiringacountytomodifyor
2equalizeassessedvaluationsthatwouldresultinareductionofthecounty'sfinal
3valuationstocomplywithstatelawshallallowacountyamaximumofsixtydaysfor
4compliancewithsuchorder.Theordershallstatethedeadlineforcomplianceinthe
5order,butthecommissionmayextendthedeadlineonetimeforanadditionalperiodof
6thirtydaysinaseparateorderuponitsapprovalofacounty'srequestforanextension.
7Thetotaltimeallowedforcompliancewithsuchordershallnotexceedninetydays.
8 2.Ifthecountyfailstocomplyafterthelapseofthetimeperiodallottedunder
9subsection1ofthissection,thecommissionmaydirectthedirectorofthedepartmentof
10revenuetowithholduptoonehundredpercentofthemoneysthecountywould
11otherwisebeentitledtofromlocalsalestaxasdefinedundersection32.085andlocaluse
12taxuntiladeterminationismadebythecommissionthatthenoncompliantcountyhas
13comeintocompliancewiththecommission'sorder.
14 3.Thecommissionshallissueanoticetothecountyofthewithholdingdueto
15failuretocomplywiththeorderwithintheprescribedtimeperiodandshallinclude
HB660 30 16informationforthecountytocurethenoncomplianceinordertoreleasethewithheld
17moneys.
18 4.Ifthenoncompliantcountythereafterbecomescompliantinaccordancewith
19theoriginalorderissued,asdeterminedbythecommissionafterthecountyremits
20noticeofitscomplianceandanyadditionaldocumentationorinformationrequiredfor
21reviewandverificationbythecommission,thecommissionshallnotifythedepartment
22ofrevenuetoreleaseandremitthepreviouslywithheldlocalsalesandusetaxproceeds
23tothecounty.Acountyisnotentitledtointerestonthewithheldfundsreleasedunder
24theprovisionsofthissubsection.
25 5.Acountyfailingtocomplywithintheprescribedtimeperiodresultinginthe
26withholdingoflocalsalesandusetaxproceedsunderthissectionmayseekjudicial
27reviewofthedeterminationoffailuretocomplymadebythecommissionunderArticle
28V,Section18oftheConstitutionofMissouriwithinthirtydaysofreceiptofthenotice.
29 6.Inadditiontootheravailableremedies,ifthecourtdeterminesthatthe
30commission'sdeterminationastotheamountoflocalsalesandusetaxproceeds
31withheldorfailuretocomplyisinerror,thecourtshallreturntheamountinerrorto
32thecountyandthejudgment,whenentered,shallincludeinterestontheamounts
33wrongfullywithheld.Acountyisnotentitledtointerestontheamountswithheldifa
34courtupholdsthecommission'sdetermination.Anysuchinterestawardedshallbepaid
35fromthestatelegalexpensefundasprovidedundersection105.711.
36 7.Localsalesandusetaxeswithheldbythedirectorofthedepartmentof
37revenueasprovidedunderthissectionshallbedepositedinaspecialtrustfund,whichis
38herebycreated,tobeknownasthe"CountyAssessmentNoncomplianceTrustFund".
39Themoneysinthecountyassessmentnoncompliancetrustfundshallnotbedeemedto
40bestatefundsandshallnotbecommingledwithanyfundsofthestate.Thedirectorof
41revenueshallkeepaccuraterecordsoftheamountofmoneyinthetrustfundwithheld
42fromanycountyunderthissection,andtherecordsshallbeopentotheinspectionof
43officersofthecountyandthepublic.
44 8.Thecommissionmaypromulgateallnecessaryrulesandregulationsforthe
45administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin
46section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall
47becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter
48536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable
49andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to
50review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
51heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
52adoptedafterAugust28,2025,shallbeinvalidandvoid.
HB660 31 139.035.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Motorvehicle",thesamemeaningassuchtermisdefinedundersection
3301.010;
4 (2)"Taxingentity",anycounty,citynotwithinacounty,orotherpolitical
5subdivisionwithinthisstatethatleviesandcollectspersonalpropertytaxesonmotor
6vehicles;
7 (3)"Taxpayer",anindividualorabusinessentitysubjecttopersonalproperty
8taxonthetotaledmotorvehicle;
9 (4)"Totaledmotorvehicle",amotorvehicleconsideredtobeatotallossdueto
10damagethatissoseverethatitcannotberepairedsafely,thetotalcostofrepairor
11salvageequalsorexceedsthevehicle'sactualcashvalue,orafindingbyaninsurance
12companydeclaringthemotorvehicletobetotalloss.Theterm"totaledmotorvehicle"
13includesmotorcyclesownedbyindividualtaxpayersandmotorvehiclesprimarilyfor
14businessuse,assuchtermisdefinedundersection301.010,ownedbyabusiness
15taxpayer;
16 (5)"Totaledmotorvehiclepersonalpropertytaxprorationprogram",a
17programestablishedundertheprovisionsofthissection.
18 2.Anytaxingentitymayestablishatotaledmotorvehiclepersonalpropertytax
19prorationprograminaccordancewiththissectionthatallowsataxpayerqualifying
20undertheprovisionsofthissectionandanyadditionalrequirementsestablishedbythe
21taxingentitytoreceiveaproratedpropertytaxcreditduringthetaxyeartoreducethe
22totalpersonalpropertytaxowedonatotaledmotorvehicleandtobeclaimedagainst
23theamountofpersonalpropertytaxdueandowingattheendofthesametaxyearby
24suchtaxpayer.
25 3.Theproratedpropertytaxcreditamountshallapplytothetotalofall
26personalpropertytaxesdueandowingonthetotaledmotorvehicle,andshallreduceall
27taxesbyanequallydistributedprorataamount.
28 4.Theproratedpropertytaxcredit,whichshallbeproratedonamonthlybasis,
29istobedeterminedbyaratio,thenumeratorofwhichshallbethenumberoffull
30monthsfromthedateofdispositionofthetotaledmotorvehiclecontinuingthroughthe
31closeofthetaxyear,andthedenominatorofwhichshallbetwelve.Theprorated
32propertytaxcreditisnonrefundablebutmayreduceataxpayer'sliabilitydowntozero.
33 5.Ataxpayermayapplyforsuchprogramif:
34 (1)Suchtaxpayer'stotaledmotorvehiclewasowned,registered,andtitled
35underthetaxpayer'sname,orinthecaseofabusinesstaxpayer,thenameofthe
36business,authorizedagent,orotherverifiableentityassociatedwiththebusiness
HB660 32 37taxpayer,asofJanuaryfirstofthetaxyearinwhichthemotorvehiclewastotaledand
38atthetimeoftheincidentthattotaledthetaxpayer'smotorvehicleinthesametaxyear;
39 (2)Thetotaledmotorvehiclewasincludedonthelocaltaxingentity'staxrollfor
40thetaxyearinwhichthemotorvehiclewastotaledandsuchtaxpayerisliableforthe
41paymentofpersonalpropertytaxesonthetotaledmotorvehicleforsuchtaxyear;
42 (3)Suchtaxpayerwas,asofthedateofapplication,up-to-dateonallstateand
43localtaxesandfeesowedonsuchtotaledmotorvehicle;and
44 (4)Asofthedateofapplicationforparticipationintheprogram,thetitleonthe
45totaledmotorvehiclehasbeentransferredtotheinsurancecompanyorotherentitydue
46tothetotalednatureofthevehicleandisnolongertitledorregisteredtothetaxpayer
47norinthetaxpayer'spossession.
48 6.Ifataxpayerparticipatinginaprogramestablishedunderthissection
49purchasesareplacementvehicleduringthesametaxyearthatthetaxpayer'smotor
50vehiclewastotaledandheorshereceivedaproratedpropertytaxcreditforsuch
51totaledmotorvehicle,suchreplacementvehicleshallnotbeincludedinthetaxrollsfor
52thattaxyeartooffsetthepropertytaxliability.Taxationofsuchreplacementvehicle
53shallfollowthestatutoryassessmentstandardsasprovidedbygenerallawandthe
54applicabletaxingentityifsuchreplacementvehicleisownedbysuchtaxpayerasof
55Januaryfirstofthefollowingtaxyear.
56 7.Atotaledmotorvehiclepersonalpropertytaxprorationprogramshallbe
57createdupontheadoptionofanordinancebythegoverningbodyofsuchtaxingentity.
58Suchordinanceshallbeinaccordancewiththeprovisionsofthissectionandshall
59include,butnotbelimitedto,thefollowing:
60 (1)Proceduresanddeadlinesforapplicationandparticipationinsuchprogram
61andanyrequireddocumentationtosufficientlyproveeligibilitynecessaryforsuch
62program,suchasdocumentsascertainingproofofthetotaledmotorvehicle'stotalloss
63value,copiesofvaluationreports,insurancetotallossdocumentationortotallossletter,
64verificationofthetransferoftitleofthetotaledmotorvehicle,signedcopyoftitle,
65certifiedletteroftransfer,orothersuchdocumentationnecessarytosubstantiatethe
66taxpayer'seligibility;
67 (2)Proceduresforverificationandrecordkeepingoftheproratedpropertytax
68creditamountandthetotalamountbywhichthepersonalpropertytaxowedhasbeen
69modifiedforeachtaxpayerparticipatingintheprogram;
70 (3)Creationofaformfortaxpayersparticipatingintheprogramthatmaybe
71submittedinperson,bymail,orelectronicallyonataxingentity'swebsite;
72 (4)Proceduresforthecreditingoftheamountofataxpayer'sproratedproperty
73taxcredittowardsuchtaxpayer'spersonalpropertytaxes;and
HB660 33 74 (5)Anyotherprovisionsthatsuchtaxingentitydeemsreasonableandnecessary
75fortheimplementationandoperationofsuchprogram.
76 8.Ataxingentitymaybyordinancepromulgaterules,establishprocedures,and
77provideadditionalstandardsofeligibilityforaprogramadoptedunderthissection.
78 9.Anytaxingentitythatestablishesatotaledmotorvehiclepersonalproperty
79taxprorationprogramundertheprovisionsofthissectionshallmakeinformation
80regardingsuchprogramavailabletothetaxpayersofthetaxingentity.
81 10.Participationinthisprogramandprorationofpersonalpropertytaxes
82receivedundersuchprogrambyanyqualifiedtaxpayerasaproratedpropertytax
83credittowardanyportionofsuchtaxpayer'spersonalpropertytaxesshallnotaffectthe
84taxpayer'srighttoprotesttheamountofsuchtaxpaymentsunderapplicableprovisions
85oflaw.
238.225.1.Beforeconstructionorfundingofanyprojectthedistrictshallsubmitthe
2proposedprojecttothecommissionforitspriorapproval, andapprovalofsuchproject
3shallbebyatleastatwo-thirdsmajorityvoteifthefundingmechanismoftheproject
4includesasalestax.Ifthecommissionbyminutefindsthattheprojectwillimproveorisa
5necessaryordesirableextensionofthestatehighwaysandtransportationsystem,the
6commissionmaypreliminarilyapprovetheprojectsubjecttothedistrictprovidingplansand
7specificationsfortheproposedprojectandmakinganyrevisionsintheplansand
8specificationsrequiredbythecommissionandthedistrictandcommissionenteringintoa
9mutuallysatisfactoryagreementregardingdevelopmentandfuturemaintenanceofthe
10project.Aftersuchpreliminaryapproval,thedistrictmayimposeandcollectsuchtaxesand
11assessmentsasmaybeincludedinthecommission'spreliminaryapproval.Afterthe
12commissionapprovesthefinalconstructionplansandspecifications,thedistrictshallobtain
13priorcommissionapprovalofanymodificationofsuchplansorspecifications.
14 2.Iftheproposedprojectisnotintendedtobemergedintothestatehighwaysand
15transportationsystemunderthecommission'sjurisdiction,thedistrictshallalsosubmitthe
16proposedprojectandproposedplansandspecificationstothelocaltransportationauthority
17thatwillbecometheowneroftheprojectforitspriorapproval, whichshallbebyatleasta
18two-thirdsmajorityvoteifthefundingmechanismoftheprojectincludesasalestax.
19 3.Inthoseinstanceswherealocaltransportationauthorityisrequiredtoapprovea
20projectandthecommissiondeterminesthatithasnodirectinterestinthatproject,the
21commissionmaydeclinetoconsidertheproject.Approvaloftheprojectshallthenvest
22exclusivelywiththelocaltransportationauthoritysubjecttothedistrictmakinganyrevisions
23intheplansandspecificationsrequiredbythelocaltransportationauthorityandthedistrict
24andthelocaltransportationauthorityenteringintoamutuallysatisfactoryagreement
25regardingdevelopmentandfuturemaintenanceoftheproject.Afterthelocaltransportation
HB660 34 26authorityapprovesthefinalconstructionplansandspecifications,byatwo-thirdsvoteifthe
27proposedprojectistobefundedbyasalestax,thedistrictshallobtainpriorapprovalofthe
28localtransportationauthoritybeforemodifyingsuchplansorspecifications.
29 4.Notwithstandinganyprovisionofthissectiontothecontrary,thissectionshallnot
30applytoanydistrictwhoseprojectisapublicmasstransportationsystem.
31 5.Notwithstandinganyprovisionofthissectiontothecontrary,nothinginthis
32sectionshallaffectavoteofthepeopleundertheprovisionsofsection238.230.
238.230.1.Ifapprovedby:
2 (1)Amajorityofthequalifiedvotersvotingonthequestioninthedistrict;or
3 (2)Theownersofrecordofalloftherealpropertylocatedwithinthedistrictwho
4shallindicatetheirapprovalbysigningaspecialassessmentpetition;
5
6thedistrictmaymakeoneormorespecialassessmentsforthoseprojectimprovementswhich
7speciallybenefitthepropertieswithinthedistrict.Improvementswhichmayconferspecial
8benefitswithinadistrictincludebutarenotlimitedtoimprovementswhichareintended
9primarilytoservetrafficoriginatingorendingwithinthedistrict,toreducelocaltraffic
10congestionorcircuityoftravel,ortoimprovethesafetyofmotoristsorpedestrianswithinthe
11district.
12 2.Theballotquestionshallbesubstantiallyinthefollowingform:
13
14Shallthe______TransportationDevelopmentDistrictbeauthorizedtolevyspecial
15assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding
16revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription
17oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedratablyagainst
18eachtract,lotorparcelofpropertywithinthedistrictwhichisbenefittedbysuchprojectin
19proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto
20exceed$______perannumper(insertunitofmeasurement)?
21 3.Thespecialassessmentpetitionshallbesubstantiallyinthefollowingform:
22
23The______TransportationDevelopmentDistrictshallbeauthorizedtolevyspecial
24assessmentsagainstpropertybenefittedwithinthedistrictforthepurposeofproviding
25revenueforthedevelopmentofaproject(orprojects)inthedistrict(insertgeneraldescription
26oftheprojectorprojects,ifnecessary),saidspecialassessmentstobeleviedprorataagainst
27eachtract,lotorparcelorpropertywithinthedistrictwhichisbenefittedbysuchprojectin
28proportiontothe(insertmethodofallocatingspecialassessments),inanamountnotto
29exceed$______perannumper(insertunitofmeasurement).
HB660 35 30 4.Ifaproposalformakingaspecialassessmentfails,thedistrictboardofdirectors
31may,withthepriorapprovalofthecommissionorthelocaltransportationauthoritywhich
32willassumeownershipofthecompletedproject,deletefromtheprojectanyportionwhich
33wastobefundedbyspecialassessmentandwhichisnototherwiserequiredforproject
34integrity.
35 5.Adistrictmayestablishdifferentclassesorsubclassesofrealpropertywithinthe
36districtforpurposesoflevyingdifferingratesofspecialassessments.Thelevyratefor
37specialassessmentsmayvaryforeachclassorsubclassofrealpropertybasedonthelevelof
38benefitderivedbyeachclassorsubclassfromprojectsfundedbythedistrict.
39 6.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
40propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
41(c),asamended,shallbeexemptfromanyspecialassessmentleviedbyadistrictunder
42thissectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt
43purposes.
238.232.1.Ifapprovedbyatleastfour-seventhsofthequalifiedvotersvotingonthe
2questioninthedistrict,thedistrictmayimposeapropertytaxinanamountnottoexceedthe
3annualrateoftencentsonthehundreddollarsassessedvaluation.Thedistrictboardmay
4levyapropertytaxratelowerthanitsapprovedtaxrateceilingandmayincreasethatlowered
5taxratetoalevelnotexceedingthetaxrateceilingwithoutvoterapproval.Thepropertytax
6shallbeuniformthroughoutthedistrict.
7 2.Theballotofsubmissionshallbesubstantiallyinthefollowingform:
8Shallthe______TransportationDevelopmentDistrictimposea
9propertytaxuponallrealandtangiblepersonalpropertywithinthe
10districtatarateofnotmorethan______(insertamount)centsper
11hundreddollarsassessedvaluationforthepurposeofproviding
12revenueforthedevelopmentofaproject(orprojects)inthedistrict
13(insertgeneraldescriptionoftheprojectorprojects,ifnecessary)?
14☐YES☐NO
15Ifyouareinfavorofthequestion,placean"X"intheboxopposite
16"YES".Ifyouareopposedtothequestion,placean"X"inthebox
17opposite"NO".
18 3.Thecountycollectorofeachcountyinwhichthedistrictispartiallyorentirely
19locatedshallcollectthepropertytaxesandspecialbenefitassessmentsmadeuponallreal
20propertyandtangiblepersonalpropertywithinthatcountyandthedistrict,inthesame
21mannerasotherpropertytaxesarecollected.
22 4.Everycountycollectorhavingcollectedorreceiveddistrictpropertytaxesshall,on
23orbeforethefifteenthdayofeachmonthandafterdeductinghiscommissions,remittothe
HB660 36 24treasurerofthatdistricttheamountcollectedorreceivedbyhimpriortothefirstdayofthe
25month.Uponreceiptofsuchmoney,thedistricttreasurershallexecuteareceipttherefor,
26whichheshallforwardordelivertothecollector.Thedistricttreasurershalldepositsuch
27sumsintothedistricttreasury,creditedtotheappropriateprojectorpurpose.Thecollector
28anddistricttreasurershallmakefinalsettlementofthedistrictaccountandcommissions
29owing,notlessthanonceeachyear,ifnecessary.
30 5.Notwithstandinganyotherprovisionofthissectiontothecontrary,all
31propertyownedbyanentitythatisexemptfromtaxationunder26U.S.C.Section501
32(c),asamended,shallbeexemptfromanypropertytaxleviedbyadistrictunderthis
33sectionsolongasthepropertyisusedinfurtheranceoftheentity'stax-exempt
34purposes.
✔
HB660 37