2991S.02C
1
SENATE COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 759
AN ACT
To repeal section 138.430, RSMo, and to enact in lieu
thereof one new section relating to erroneous
property classifications.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 138.430, RSMo, is repealed and one new
section enacted in lieu thereof, to be known as section 138.430,
to read as follows:
138.430. 1. Every owner of real property or tangible
personal property shall have the right to app eal from the
local boards of equalization to the state tax commission
under rules prescribed by the state tax commission, within
the time prescribed in this chapter or thirty days following
the final action of the local board of equalization,
whichever date later occurs, concerning all questions and
disputes involving the assessment against such property, the
correct valuation to be placed on such property, the method
or formula used in determining the valuation of such
property, or the assignment of a discriminatory assessment
to such property. The commission shall investigate all such
appeals and shall correct any assessment or valuation which
is shown to be unlawful, unfair, improper, arbitrary or
capricious. Any person aggrieved by the dec ision of the
commission may seek review as provided in chapter 536.
2. In order to investigate such appeals, the
commission may inquire of the owner of the property or of
any other party to the appeal regarding any matter or issue
relevant to the valuation, subclassification or assessment
of the property. The commission may make its decision
2
regarding the assessment or valuation of the property based
solely upon its inquiry and any evidence presented by the
parties to the commission, or based solely upon evidence
presented by the parties to the commission.
3. Every owner of real property or tangible personal
property shall have the right to appeal to the circuit court
of the county in which the collector maintains his office
from the decision of the local board of equalization not
later than thirty days after the final decision of the board
of equalization concerning all questions and disputes
involving the exclusion or exemption of such property from
assessment or from the tax ro lls pursuant to the
Constitution of the United States or the constitution or
laws of this state, or of the taxable situs of such
property. The appeal shall be as a trial de novo in the
manner prescribed for nonjury civil proceedings. Upon the
timely filing of the appeal, the clerk of the circuit court
shall send to the county collector to whom the taxes on the
property involved would be due a notice that an appeal
seeking exemption has been filed, which notice shall contain
the name of the taxpay er, the case number assigned by the
court, and the parcel or locator number of the property
being appealed. The notice to the collector shall state
that the taxes in dispute are to be impounded in accordance
with subsection 2 of section 139.031.
4. Upon the timely filing of an appeal to the state
tax commission as provided in this section, or the transfer
of an appeal to the commission in accordance with subsection
5 of this section, the commission shall send to the county
collector to whom the taxes on the property involved would
be due a notice that an appeal has been filed or transferred
as the case may be, which notice shall contain the name of
the taxpayer filing the appeal, the appeal number assigned
3
by the commission, the parcel or locator number of the
property being appealed, the assessed value by the board of
equalization and the assessed value proposed by the
taxpayer, if such values have been provided to the
commission when the appeal is filed. The notice to the
collector shall state that the taxes in dispute are to be
impounded in accordance with subsection 2 of section
139.031. Notice to the collector of an appeal filed in an
odd-numbered year shall also serve as notice to the
collector to impound taxes for the follo wing even-numbered
year if no decision has been rendered in the appeal. The
state tax commission shall notify the collector once a
decision has been rendered in an appeal.
5. If the circuit court, after review of the appeal,
finds that the appea l is not a proper subject for the appeal
to the circuit court as provided in subsection 3 of this
section, it shall transfer the appeal to the state tax
commission for consideration.
6. (1) If an assessor classifies real property under
a classification that is contrary to or in conflict with a
determination by the state tax commission or a court of
competent jurisdiction of said property, the taxpayer shall
be awarded costs of appeal and reasonable attorney's fees on
a challenge of the assess or's determination, and, upon the
taxpayer's submission of evidence of the amount of such
costs and fees, such costs and fees shall be included in any
decision or order by the state tax commission or court of
competent jurisdiction that finds in favor of a taxpayer.
(2) Any taxpayer not receiving the costs and fees
allowed pursuant to subdivision (1) of this subsection as a
result of any decision made on or after January 1, 2024,
shall have a cause of action against the assessor to recover
any such costs and fees, and shall recover all costs and
4
reasonable attorney's fees related to initiating such cause
of action in a court of competent jurisdiction, and shall
also be entitled to recover damages in an amount equal to
ten percent of the ori ginal assessed value of the property
that was erroneously classified.