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SECOND REGULAR SESSION
HOUSE BILL NO. 2439
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE V AN SCHOIACK.
3866H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 138.190, 138.200, 138.210, 138.240, 138.330, 138.380, 138.390, and
138.460, RSMo, and to enact in lieu thereof eight new sections relating to the state tax
commission.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 138.190, 138.200, 138.210, 138.240, 138.330, 138.380, 138.390,
2 and 138.460, RSMo, are repealed and eight new sections enacted in lieu thereof, to be known
3 as sections 138.190, 138.200, 138.210, 138.240, 138.330, 138.380, 138.390, and 138.460, to
4 read as follows:
138.190. 1. There is hereby created within the state department of revenue a
2 commission to be known and designated as the [ "State T ax Commission" ] "State Assessment
3 Commission" . The director of revenue shall have no supervision, authority or control over
4 such actions or decisions of the [ state tax ] commission as relates to its duties prescribed by
5 law . The [ state tax ] commission shall be composed of three members, chosen from the two
6 major political parties, who shall be appointed by and serve at the pleasur e of the governor ,
7 with the advice and consent of the senate, one of whom shall be designated chairman, and to
8 hold of fice for staggered terms of six years; provided, however , that of members first
9 appointed, one member shall be appointed for a term of two years, one member for a term of
10 four years, and one member for a term of six years. Each commissioner shall hold of fice until
11 his or her successor shall qualify .
12 2. Beginning on or before January 1, 2027, the commission shall be composed of
13 seven members. Of the members appointed under this expansion, one member shall be
14 appointed for a term of two years, one member for a term of four years, and two
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
15 members for a term of six years. All of the commissioners shall have assessment or r eal
16 pr operty appraisal experience. For the purposes of this subsection, the term "appraisal
17 experience" shall mean the individual appointed as commissioner shall be a former
18 assessment officer , former appraiser , or an individual who holds a curr ent appraisal
19 license in good standing with and issued by the state of Missouri.
20 3. All statutory refe rences to the state tax commission in rela tion to the purposes
21 pr ovided under this chapter shall mean the state assessment commission as re named
22 under this section.
138.200. 1. Each commissioner shall be a qualified voter and taxpayer and resident
2 of the state for at least five years next preceding his appointment. At all times the [ state tax ]
3 commission shall be so constituted that not more than [ two ] four members shall be of the
4 same political party .
5 2. In the event of a vacancy occurring while the general assembly is not in session,
6 the governor may appoint a temporary member of the commission to serve until such time as
7 a permanent appointment can be made with the advice and consent of the senate.
8 3. Each commissioner shall devote his full time and ef forts to the dischar ge of his
9 duties and shall not accept any private employment of any kind or nature while serving on the
10 commission nor hold any other of fice under the laws of this state, or any city , or county , or
11 city and county , in this state, nor any of fice under the government of the United States.
12 4. No commissioner or employee of the commission shall hold any position of profit,
13 engage in any occupation or business interfering with, or inconsistent with, his duties as
14 commissioner or employee. No person is eligible to appointment or shall hold the of fice of
15 commissioner , or be appointed by the commission, or hold any of fice or position under the
16 commission, who holds any of ficial of fice or position or who is a stockholder or who is in any
17 wise pecuniarily interested in any common carrier , public utility , or any other corporation
18 whose original assessment is made by the commission, as provided by this chapter . The
19 words "original assessment" as used herein shall not be held or construed to include the
20 assessment of corporation franchise tax.
21 5. Each commissioner shall be a former assessment officer , former appraiser , or
22 an individual who holds a curre nt appraisal license in good standing with and issued by
23 the state of Missouri.
138.210. Before entering upon the duties of his of fice, each commissioner shall take
2 and subscribe to the following oath:
3 State of Missouri, )
4 ) -ss
5 County of ______ )
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6 I, ______, do solemnly swear that I will support the Constitution of the
7 United States and the Constitution of [ the state of ] Missouri; that I will
8 faithfully and impartially dischar ge my duties as a member of the state
9 [ tax ] assessment commission; and that I will according to my best
10 knowledge and judgment cause to be enforced all the laws of this state
11 pertaining to the duties of the state [ tax ] assessment commission, so
12 help me God.
13 _______________
14 Subscribed and sworn to this ______ day of ______ 20______
138.240. 1. The commissioners appointed under sections 138.190 to 138.490 shall,
2 within ten days after their appointment, meet at their of fices in Jeffe rson City and enter upon
3 the duties of their of fice.
4 2. A majority of such commission shall, at all times, constitute a quorum to transact
5 business, and any vacancy shall not impair the right of the remaining commissioners to
6 exercise all the powers of the commission so long as a majority remains.
7 3. Any investigation, inquiry or hearing which this commission is authorized to hold
8 or undertake may be held or undertaken by or before [ any one member ] a majority of the
9 commission.
10 [4. All investigations, inquiries, hearings and decisions of a commissioner , and every
11 order made by a commissioner , when approved and confirmed by a quorum of the
12 commission, if so shown on its record of proceedings, shall be deemed to be the order of the
13 commission. ]
138.330. 1. The commission shall have an of ficial seal with the words [ "State T ax
2 Commission" ] "State Assessment Commission" arranged in a circle outside the seal of the
3 state.
4 2. All process or certificates issued or given by the commission shall be attested by
5 said seal.
6 3. Copies of the record of the commission certified by the secretary and attested with
7 the seal of the commission shall be received in evidence with a like ef fect as copies of other
8 public records.
9 4. The secretary of the commission shall be the custodian of the seal and records and
10 be authorized to af fix the seal in all proper cases.
138.380. It shall be the duty of the [ state tax ] commission, and the commissioners
2 shall have authority , to perform all duties enumerated in this section and such other duties as
3 may be provided by law:
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4 (1) (a) T o raise or lower the assessed valuation of any real or tangible personal
5 property , including the power to raise or lower the assessed valuation of the real or tangible
6 personal property of any individual, copartnership, company , association or corporation;
7 provided, that before any such assessment is so raised, notice of the intention of the
8 commission to raise such assessed valuation and of the time and place at which a hearing
9 thereon will be held, shall be given to such individual, copartnership, company , association or
10 corporation as provided in sections 138.460 and 138.470 ;
11 (b) However , beginning on and after January 1, 2027, for appeals before the
12 commission arising on and after such date, the powers of the commission to raise certain
13 assessed valuations shall be limited. For the purposes of this subdivision when used in
14 laws governing the powers of the commission rela ting to appeals fr om local boards of
15 equalization on the assessed valuation of the r eal or tangible personal pro perty of
16 individuals, the power of the commission shall be limited to upholding the decision of
17 the local board of equalization, upholding the original assessed valuation, or lowering
18 the assessed valuation of an individual's rea l or tangible personal pr operty and shall
19 exclude the power to raise such assessed valuation;
20 (c) The power of the commission to "corr ect any assessment" as such term is
21 used under Article X, Section 14 of the Constitution of Missouri, for the purposes of this
22 paragraph and paragraph (b) of this subdivision, shall be limited to the cir cumstances
23 and purposes described under paragraph (b) of this subdivision modifying the powers of
24 the commission under certain cir cumstances ;
25 (2) T o require from any of ficer in this state, on forms prescribed by the commission,
26 such annual or other reports as shall enable said commission to ascertain the assessed and
27 equalized value of all real and tangible property listed for taxation, the amount of taxes
28 assessed, collected and returned, and such other matter as the commission may require, to the
29 end that it may have complete information concerning the entire subject of revenue and
30 taxation and all matters and things incidental thereto;
31 (3) T o cause to be placed upon the assessment rolls at any time during the year
32 omitted property which may be discovered to have, for any reason, escaped assessment and
33 taxation, and to correct any errors that may be found on the assessment rolls and to cause the
34 proper entry to be made thereon;
35 (4) T o investigate the tax laws of other states and countries, to formulate and submit
36 to the legislature such recommendations as the commission may deem expedient to prevent
37 evasions of the assessment and taxing laws, whether the tax is specific or general, to secure
38 just, equal and uniform taxes, and improve the system of assessment and taxation in this state;
39 and
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40 (5) T o prescribe the form of all blanks and books that are used in the assessment and
41 collection of the general property tax, except as otherwise provided by law[ ; and
42 (6) T o develop, or enter into contracts with entities for the development of, computer
43 software programs suff icient to produce the projected tax liability notices required under
44 subsections 2 and 3 of section 137.180 , subsection 2 of section 137.355 , and subsection 2 of
45 section 137.490 . Upon receiving a request, before December 31, 2009, filed by a collector of
46 any county or any city not within the county , the commission shall provide the collector with
47 such computer software programs ].
138.390. 1. The [ state tax ] commission shall equalize the valuation of real and
2 tangible personal property among the several counties in the state in the following manner:
3 with the abstracts of all the taxable property in the several counties of the state and the
4 abstracts of the sales of real estate in such counties as returned by the respective county clerks
5 and the assessor of the city of St. Louis, the commission shall classify all real estate situate in
6 cities, towns, and villages, as town lots, and all other real estate as farming lands, and shall
7 classify all tangible personal property as follows: banking corporations, railroad
8 corporations, street railroad corporations, all other corporations, horses, mares and
9 geldings, mules, asses and jennets, neat cattle, sheep, swine, goats, domesticated small
10 animals and all other livestock, poultry , power machinery , farm implements, other tangible
11 personal property .
12 2. The [ state tax ] commission shall equalize the valuation of each class or subclass of
13 property thereof among the respective counties of the state in the following manner:
14 (1) It shall add to the valuation of each class, subclass, or portion thereof of the
15 property , real or tangible personal, of each county which it believes to be valued below its real
16 value in money such amount or percent as will increase the same in each case to its true value;
17 (2) It shall deduct from the valuation of each class, subclass, or portion thereof of the
18 property , real or tangible personal, of each county which it believes to be valued above its real
19 value in money such amount or percent as will reduce the same in each case to its true value.
20 3. Beginning on and after January 1, 2027, the commission shall pro vide to each
21 county a detailed list for each class, subclass, or portion ther eof, that specifically
22 enumerates any re al or tangible personal pr operty of such county found to be valued
23 either below or above its rea l value in money and not in compliance with the applicable
24 standards used for the assessment level and uniformity .
138.460. 1. After the various assessment rolls required to be made by law shall have
2 been passed upon by the several boards of equalization and prior to the making and delivery
3 of the tax rolls to the proper of ficers for collection of the taxes, the several assessment rolls
4 shall be subject to inspection by the commission, or by any member or duly authorized agent
5 or representative thereof.
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6 2. In case it shall appear to the commission after such investigation, or be made to
7 appear to said commission by written complaint of any taxpayer , who has previously
8 appealed to the local board of equalization, that property subject to taxation has been omitted
9 from said roll, or individual assessments have not been made in compliance with law , the said
10 commission may issue an order directing the assessing of ficer whose assessments are to be
11 reviewed to appear with his assessment roll and the sworn statements of the person or persons
12 whose property or whose assessments are to be considered, at a time and place to be stated in
13 said order , said time to be not less than five days from the date of the issuance of said order ,
14 and the place to be at the of fice of the county commission at the county seat, or at such other
15 place in said county in which said roll was made as the commission shall deem most
16 convenient for the hearing herein provided. All complaints shall be filed with the
17 commission not later than September thirtieth.
18 3. [ A copy of above order shall be published in at least one newspaper published in
19 the county at least five days before the time at which said assessor is required to appear; or , ]
20 Where practicable, notice by mail may be given prior to said hearing to all persons whose
21 assessments are to be considered. A copy of said order shall be served on the assessing
22 of ficer at least [ three ] seven days before he or she is required to appear with said roll.
✔
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