Modifies provisions relating to taxation of property

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1784
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR SCHNELTING.
7486S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.016, 137.115, 137.180, 137.355, 138.010, 138.060, 138.135, 138.390,
138.430, 138.434, and 139.031, RSMo, and to enact in lieu thereof thirteen new
sections relating to taxation of property.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.016, 137.115, 137.180, 137.355, 1
138.010, 138.060, 138.135, 138.390, 138.430, 138.434, and 2
139.031, RSMo, are repealed and thirteen new sections enacted 3
in lieu thereof, to be known as sections 115.240, 115.706, 4
137.016, 137.115, 137.180, 137.355, 138.010, 138.060, 138.135, 5
138.390, 138.430, 138.434, and 139.031, to read as follows:6
115.240. The election authority for any political 1
subdivision or special district shall label ballot measures 2
relating to property taxation that are submitted by such 3
political subdivision or special district to a vote of the 4
people numerically or alphabetically only. No such ballot 5
measure shall be labeled in a descriptive manner aside from 6
its numerical or alphabetical designation. 7
115.706. 1. Notwithstanding any other provision of 1
law to the contrary, no ballot measure proposing the 2
imposition, increase, or extension of an ad valorem property 3
tax by a political subdivision shall be deemed approved 4
unless a majority of the votes cast on the question are in 5
favor. 6
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2. Notwithstanding any other provision of law to the 7
contrary, beginning on January 1, 2027, the ballot language 8
for a question submitted to voters by a political 9
subdivision desiring to levy a real property tax or personal 10
property tax shall include at least the following elements, 11
as applicable: 12
(1) The name of the political subdivision imposing the 13
property tax; 14
(2) The real property or personal property on which 15
the property tax will be imposed; 16
(3) The current tax rate ceiling, the proposed tax 17
rate ceiling, and, if the political subdivision is seeking 18
authorization to increase an existing tax, the difference 19
between the proposed new tax rate ceiling and the current 20
tax rate ceiling, expressed in percentage changed and the 21
number of cents per one hundred dollars of assessed 22
valuation. The percentage change shall be calculated by 23
subtracting the current tax rate ceiling from the proposed 24
tax rate ceiling, dividing the result by the current tax 25
rate ceiling, and multiplying the quotient by one hundred; 26
(4) The length of time for which the tax will be 27
imposed or the expiration date of the tax; 28
(5) The purpose for which the tax will be imposed; 29
(6) A description of additional actions a political 30
subdivision affected by the ballot issue will be required to 31
take; 32
(7) If the political subdivision is seeking 33
authorization to issue bonds, notes, or other obligations: 34
(a) An indication that bonds, notes, or other 35
obligations will be issued if the proposal is approved; 36
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(b) The kind of bonds, notes, or other obligations 37
that will be issued including, but not limited to, general 38
obligation bonds or revenue bonds; and 39
(c) The total amount of such bonds, notes, or other 40
obligations; 41
(8) A disclosure that an increase to a tax rate 42
ceiling could result in a tax rate increase; 43
(9) A statement indicating the real property or 44
personal property that will be affected by such tax or tax 45
rate ceiling increase, containing wording substantially 46
similar to the following, as applicable: 47
3. Notwithstanding any other provision of law to the 62
contrary, no political subdivision or election authority 63
shall advertise or describe any proposed tax on property in 64
a political subdivision as not increasing taxes, or any 65
language to that effect, unless both: 66
48
49
"If approved, this proposition could increase the
property taxes of:

50
51
52
A residential property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0019) per
$100,000 of appraised valuation;

53
54
55
A commercial property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0032) per
$100,000 of appraised valuation;

56
57
58
An agricultural property ______ (insert levy amount
multiplied by 100,000 multiplied by 0.0012) per
$100,000 of appraised valuation;

59
60
61
A motor vehicle ______ (insert levy amount
multiplied by 10,000 multiplied by 0.00333) per
$10,000 of appraised valuation."

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(1) Failing to adopt the proposed measure would cause 67
an actual increase in the tax rate; and 68
(2) Adopting the proposed measure would cause the tax 69
rate to stay the same or decrease. 70
4. The ballot language statements shall fairly and 71
accurately explain what a vote for and what a vote against 72
the measure represent. The ballot language shall be true 73
and impartial statements of the effect of a vote for and 74
against the measure in language neither intentionally 75
argumentative nor likely to create prejudice for or against 76
the proposed measure. 77
137.016. 1. As used in Section 4(b) of Article X of 1
the Missouri Constitution, the following terms mean: 2
(1) "Residential property", all real property improved 3
by a structure which is used or intended to be used for 4
residential living by human occupants, vacant land in 5
connection with an airport, land used as a golf course, 6
manufactured home parks, bed and breakfast inns in which the 7
owner resides and uses as a primary residence with six or 8
fewer rooms for rent, and time-share units as defined in 9
section 407.600, except to the extent such units are 10
actually rented and subject to sales tax under subdivision 11
(6) of subsection 1 of section 144.020, but residential 12
property shall not include other similar facilities used 13
primarily for transient housing. A single-family home owned 14
by a sole proprietor, individual, partnership, or limited 15
liability company that is leased for a term of less than 16
thirty consecutive days, in whole or in part, subject to 17
sales tax under subdivision (6) of subsection 1 of section 18
144.020 shall be classified only as residential property. 19
For the purposes of this section, "transient housing" means 20
all rooms available for rent or lease for which the receipts 21
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from the rent or lease of such rooms are subject to state 22
sales tax pursuant to subdivision (6) of subsection 1 of 23
section 144.020; the leasing of a single-family home, in 24
whole or in part, for a term of less than thirty consecutive 25
days does not in itself constitute "transient housing"; 26
(2) "Agricultural and horticultural property", all 27
real property used for agricultural purposes and devoted 28
primarily to the raising and harvesting of crops; to the 29
feeding, breeding and management of livestock which shall 30
include breeding, showing, and boarding of horses; to 31
dairying, or to any other combination thereof; and buildings 32
and structures customarily associated with farming, 33
agricultural, and horticultural uses. Agricultural and 34
horticultural property shall also include land devoted to 35
and qualifying for payments or other compensation under a 36
soil conservation or agricultural assistance program under 37
an agreement with an agency of the federal government. 38
Agricultural and horticultural property shall further 39
include any reliever airport. Real property classified as 40
forest croplands shall not be agricultural or horticultural 41
property so long as it is classified as forest croplands and 42
shall be taxed in accordance with the laws enacted to 43
implement Section 7 of Article X of the Missouri 44
Constitution. Agricultural and horticultural property shall 45
also include any sawmill or planing mill defined in the U.S. 46
Department of Labor's Standard Industrial Classification 47
(SIC) Manual under Industry Group 242 with the SIC number 48
2421. Agricultural and horticultural property shall also 49
include urban and community gardens. For the purposes of 50
this section, "urban and community gardens" shall include 51
real property cultivated by residents of a neighborhood or 52
community for the purposes of providing agricultural 53
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products, as defined in section 262.900, for the use of 54
residents of the neighborhood or community, and shall not 55
include a garden intended for individual or personal use; 56
(3) "Utility, industrial, commercial, railroad and 57
other real property", all real property used directly or 58
indirectly for any commercial, mining, industrial, 59
manufacturing, trade, professional, business, or similar 60
purpose, including all property centrally assessed by the 61
state tax commission but shall not include floating docks, 62
portions of which are separately owned and the remainder of 63
which is designated for common ownership and in which no one 64
person or business entity owns more than five individual 65
units. All other real property not included in the property 66
listed in subclasses (1) and (2) of Section 4(b) of Article 67
X of the Missouri Constitution, as such property is defined 68
in this section, shall be deemed to be included in the term 69
"utility, industrial, commercial, railroad and other real 70
property". 71
2. Pursuant to Article X of the state Constitution, 72
any taxing district may adjust its operating levy to recoup 73
any loss of property tax revenue, except revenues from the 74
surtax imposed pursuant to Article X, Subsection 2 of 75
Section 6 of the Constitution, as the result of changing the 76
classification of structures intended to be used for 77
residential living by human occupants which contain five or 78
more dwelling units if such adjustment of the levy does not 79
exceed the highest tax rate in effect subsequent to the 1980 80
tax year. For purposes of this section, loss in revenue 81
shall include the difference between the revenue that would 82
have been collected on such property under its 83
classification prior to enactment of this section and the 84
amount to be collected under its classification under this 85
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section. The county assessor of each county or city not 86
within a county shall provide information to each taxing 87
district within its boundaries regarding the difference in 88
assessed valuation of such property as the result of such 89
change in classification. 90
3. All reclassification of property as the result of 91
changing the classification of structures intended to be 92
used for residential living by human occupants which contain 93
five or more dwelling units shall apply to assessments made 94
after December 31, 1994. 95
4. Where real property is used or held for use for 96
more than one purpose and such uses result in different 97
classifications, the county assessor shall allocate to each 98
classification the percentage of the true value in money of 99
the property devoted to each use; except that, where 100
agricultural and horticultural property, as defined in this 101
section, also contains a dwelling unit or units, the farm 102
dwelling, appurtenant residential-related structures and up 103
to five acres immediately surrounding such farm dwelling 104
shall be residential property, as defined in this section, 105
provided that the portion of property used or held for use 106
as an urban and community garden shall not be residential 107
property. This subsection shall not apply to any reliever 108
airport. 109
5. All real property which is vacant, unused, or held 110
for future use; which is used for a private club, a not-for- 111
profit or other nonexempt lodge, club, business, trade, 112
service organization, or similar entity; or for which a 113
determination as to its classification cannot be made under 114
the definitions set out in subsection 1 of this section, 115
shall be classified according to its immediate most suitable 116
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economic use, which use shall be determined after 117
consideration of: 118
(1) Immediate prior use, if any, of such property; 119
(2) Location of such property; 120
(3) Zoning classification of such property; except 121
that, such zoning classification shall not be considered 122
conclusive if, upon consideration of all factors, it is 123
determined that such zoning classification does not reflect 124
the immediate most suitable economic use of the property; 125
(4) Other legal restrictions on the use of such 126
property; 127
(5) Availability of water, electricity, gas, sewers, 128
street lighting, and other public services for such property; 129
(6) Size of such property; 130
(7) Access of such property to public thoroughfares; 131
and 132
(8) Any other factors relevant to a determination of 133
the immediate most suitable economic use of such property. 134
6. All lands classified as forest croplands shall not, 135
for taxation purposes, be classified as subclass (1), 136
subclass (2), or subclass (3) real property, as such classes 137
are prescribed in Section 4(b) of Article X of the Missouri 138
Constitution and defined in this section, but shall be taxed 139
in accordance with the laws enacted to implement Section 7 140
of Article X of the Missouri Constitution. 141
137.115. 1. (1) All other laws to the contrary 1
notwithstanding, the assessor or the assessor's deputies in 2
all counties of this state including the City of St. Louis 3
shall annually make a list of all real and tangible personal 4
property taxable in the assessor's city, county, town or 5
district. 6
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(2) Except as otherwise provided in subsection 3 of 7
this section and section 137.078, the assessor shall 8
annually assess all personal property at thirty-three and 9
one-third percent of its true value in money as of January 10
first of each calendar year. 11
(3) The assessor shall annually assess all real 12
property, including any new construction and improvements to 13
real property, and possessory interests in real property at 14
the percent of its true value in money set in subsection 5 15
of this section. The true value in money of any possessory 16
interest in real property in subclass (3), where such real 17
property is on or lies within the ultimate airport boundary 18
as shown by a federal airport layout plan, as defined by 14 19
CFR 151.5, of a commercial airport having a FAR Part 139 20
certification and owned by a political subdivision, shall be 21
the otherwise applicable true value in money of any such 22
possessory interest in real property, less the total dollar 23
amount of costs paid by a party, other than the political 24
subdivision, towards any new construction or improvements on 25
such real property completed after January 1, 2008, and 26
which are included in the above-mentioned possessory 27
interest, regardless of the year in which such costs were 28
incurred or whether such costs were considered in any prior 29
year. The assessor shall annually assess all real property 30
in the following manner: new assessed values shall be 31
determined as of January first of each odd-numbered year and 32
shall be entered in the assessor's books; those same 33
assessed values shall apply in the following even-numbered 34
year, except for new construction and property improvements 35
which shall be valued as though they had been completed as 36
of January first of the preceding odd-numbered year. The 37
assessor may call at the office, place of doing business, or 38
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residence of each person required by this chapter to list 39
property, and require the person to make a correct statement 40
of all taxable tangible personal property owned by the 41
person or under his or her care, charge or management, 42
taxable in the county. 43
(4) On or before January first of each even-numbered 44
year, the assessor shall prepare and submit a two-year 45
assessment maintenance plan to the county governing body and 46
the state tax commission for their respective approval or 47
modification. The county governing body shall approve and 48
forward such plan or its alternative to the plan to the 49
state tax commission by February first. If the county 50
governing body fails to forward the plan or its alternative 51
to the plan to the state tax commission by February first, 52
the assessor's plan shall be considered approved by the 53
county governing body. If the state tax commission fails to 54
approve a plan and if the state tax commission and the 55
assessor and the governing body of the county involved are 56
unable to resolve the differences, in order to receive state 57
cost-share funds outlined in section 137.750, the county or 58
the assessor shall petition the administrative hearing 59
commission, by May first, to decide all matters in dispute 60
regarding the assessment maintenance plan. Upon agreement 61
of the parties, the matter may be stayed while the parties 62
proceed with mediation or arbitration upon terms agreed to 63
by the parties. The final decision of the administrative 64
hearing commission shall be subject to judicial review in 65
the circuit court of the county involved. 66
(5) In the event a valuation of subclass (1) real 67
property or subclass (3) real property within any county 68
with a charter form of government, or within a city not 69
within a county, is made by a computer, computer-assisted 70
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method or a computer program, the burden of proof, supported 71
by clear, convincing and cogent evidence to sustain such 72
valuation, shall be on the assessor at any hearing or 73
appeal. In any such county, unless the assessor proves 74
otherwise, there shall be a presumption that the assessment 75
was made by a computer, computer-assisted method or a 76
computer program. Such evidence shall include, but shall 77
not be limited to, the following: 78
[(1)] (a) The findings of the assessor based on an 79
appraisal of the property by generally accepted appraisal 80
techniques; and 81
[(2)] (b) The purchase prices from sales of at least 82
three comparable properties and the address or location 83
thereof. As used in this subdivision, the word "comparable" 84
means that: 85
[(a)] a. Such sale was closed at a date relevant to 86
the property valuation; and 87
[(b)] b. Such properties are not more than one mile 88
from the site of the disputed property, except where no 89
similar properties exist within one mile of the disputed 90
property, the nearest comparable property shall be used. 91
Such property shall be within five hundred square feet in 92
size of the disputed property, and resemble the disputed 93
property in age, floor plan, number of rooms, and other 94
relevant characteristics. 95
2. Assessors in each county of this state and the City 96
of St. Louis may send personal property assessment forms 97
through the mail. 98
3. The following items of personal property shall each 99
constitute separate subclasses of tangible personal property 100
and shall be assessed and valued for the purposes of 101
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taxation at the following percentages of their true value in 102
money: 103
(1) Grain and other agricultural crops in an 104
unmanufactured condition, one-half of one percent; 105
(2) Livestock, twelve percent; 106
(3) Farm machinery, twelve percent; 107
(4) Motor vehicles which are eligible for registration 108
as and are registered as historic motor vehicles pursuant to 109
section 301.131 and aircraft which are at least twenty-five 110
years old and which are used solely for noncommercial 111
purposes and are operated less than two hundred hours per 112
year or aircraft that are home built from a kit, five 113
percent; 114
(5) Poultry, twelve percent; 115
(6) Tools and equipment used for pollution control and 116
tools and equipment used in retooling for the purpose of 117
introducing new product lines or used for making 118
improvements to existing products by any company which is 119
located in a state enterprise zone and which is identified 120
by any standard industrial classification number cited in 121
subdivision (7) of section 135.200, twenty-five percent; and 122
(7) Solar panels, racking systems, inverters, and 123
related solar equipment, components, materials, and supplies 124
installed in connection with solar photovoltaic energy 125
systems, as described in subdivision (46) of subsection 2 of 126
section 144.030, that were constructed and producing solar 127
energy prior to August 9, 2022, five percent. 128
4. The person listing the property shall enter a true 129
and correct statement of the property, in a printed blank 130
prepared for that purpose. The statement, after being 131
filled out, shall be signed and either affirmed or sworn to 132
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as provided in section 137.155. The list shall then be 133
delivered to the assessor. 134
5. (1) All subclasses of real property, as such 135
subclasses are established in Section 4(b) of Article X of 136
the Missouri Constitution and defined in section 137.016, 137
shall be assessed at the following percentages of true value: 138
(a) For real property in subclass (1), nineteen 139
percent; 140
(b) For real property in subclass (2), twelve percent; 141
and 142
(c) For real property in subclass (3), thirty-two 143
percent. 144
(2) A taxpayer may apply to the county assessor, or, 145
if not located within a county, then the assessor of such 146
city, for the reclassification of such taxpayer's real 147
property if the use or purpose of such real property is 148
changed after such property is assessed under the provisions 149
of this chapter. If the assessor determines that such 150
property shall be reclassified, he or she shall determine 151
the assessment under this subsection based on the percentage 152
of the tax year that such property was classified in each 153
subclassification. 154
6. Manufactured homes, as defined in section 700.010, 155
which are actually used as dwelling units shall be assessed 156
at the same percentage of true value as residential real 157
property for the purpose of taxation. The percentage of 158
assessment of true value for such manufactured homes shall 159
be the same as for residential real property. If the county 160
collector cannot identify or find the manufactured home when 161
attempting to attach the manufactured home for payment of 162
taxes owed by the manufactured home owner, the county 163
collector may request the county commission to have the 164
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manufactured home removed from the tax books, and such 165
request shall be granted within thirty days after the 166
request is made; however, the removal from the tax books 167
does not remove the tax lien on the manufactured home if it 168
is later identified or found. For purposes of this section, 169
a manufactured home located in a manufactured home rental 170
park, rental community or on real estate not owned by the 171
manufactured home owner shall be considered personal 172
property. For purposes of this section, a manufactured home 173
located on real estate owned by the manufactured home owner 174
may be considered real property. 175
7. Each manufactured home assessed shall be considered 176
a parcel for the purpose of reimbursement pursuant to 177
section 137.750, unless the manufactured home is deemed to 178
be real estate as defined in subsection 7 of section 442.015 179
and assessed as a realty improvement to the existing real 180
estate parcel. 181
8. Any amount of tax due and owing based on the 182
assessment of a manufactured home shall be included on the 183
personal property tax statement of the manufactured home 184
owner unless the manufactured home is deemed to be real 185
estate as defined in subsection 7 of section 442.015, in 186
which case the amount of tax due and owing on the assessment 187
of the manufactured home as a realty improvement to the 188
existing real estate parcel shall be included on the real 189
property tax statement of the real estate owner. 190
9. The assessor of each county and each city not 191
within a county shall use a nationally recognized automotive 192
trade publication such as the National Automobile Dealers' 193
Association Official Used Car Guide, Kelley Blue Book, 194
Edmunds, or other similar publication as the recommended 195
guide of information for determining the true value of motor 196
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vehicles described in such publication. The state tax 197
commission shall select and make available to all assessors 198
which publication shall be used. The assessor of each 199
county and each city not within a county shall use the trade- 200
in value published in the current October issue of the 201
publication selected by the state tax commission. The 202
assessor shall not use a value that is greater than the 203
average trade-in value in determining the true value of the 204
motor vehicle without performing a physical inspection of 205
the motor vehicle. For vehicles two years old or newer from 206
a vehicle's model year, the assessor may use a value other 207
than average without performing a physical inspection of the 208
motor vehicle. In the absence of a listing for a particular 209
motor vehicle in such publication, the assessor shall use 210
such information or publications that, in the assessor's 211
judgment, will fairly estimate the true value in money of 212
the motor vehicle. For motor vehicles with a true value of 213
less than fifty thousand dollars as of January 1, 2025, the 214
assessor shall not assess such motor vehicle for an amount 215
greater than such motor vehicle was assessed in the previous 216
year, provided that such motor vehicle was properly assessed 217
in the previous year. 218
10. Before the assessor may increase the assessed 219
valuation of any parcel of subclass (1) real property or any 220
parcel of subclass (3) real property by more than fifteen 221
percent since the last assessment, excluding increases due 222
to new construction or improvements, the assessor shall 223
conduct a physical inspection of such property. For any 224
general reassessment of property causing the assessed 225
valuation to increase more than fifteen percent from the 226
previous assessment, except for increase due to new 227
construction or improvement, such increase shall be evenly 228
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divided between each of the next successive reassessment 229
cycles in a manner that does not cause an increase of more 230
than fifteen percent for any two-year reassessment period. 231
For the purposes of implementing this subsection, the county 232
assessor and collector shall apply a credit to a taxpayer's 233
property tax bill in an amount that causes the taxpayer's 234
real property tax liability to increase by no more than 235
fifteen percent for any two-year reassessment period. 236
11. If a physical inspection is required, pursuant to 237
subsection 10 of this section, the assessor shall notify the 238
property owner of that fact in writing and shall provide the 239
owner clear written notice of the owner's rights relating to 240
the physical inspection. If a physical inspection is 241
required, the property owner may request that an interior 242
inspection be performed during the physical inspection. The 243
owner shall have no less than thirty days prior to the 244
physical inspection to notify the assessor of a request for 245
an interior physical inspection. 246
12. A physical inspection[, as] required by subsection 247
10 of this section[,] shall be completed prior to July first 248
of the reassessment year and shall include, but not be 249
limited to, an on-site personal observation and review of 250
all exterior portions of the land and any buildings and 251
improvements to which the inspector has or may reasonably 252
and lawfully gain external access, and shall include an 253
observation and review of the interior of any buildings or 254
improvements on the property upon the timely request of the 255
owner pursuant to subsection 11 of this section. Mere 256
observation of the property via a drive-by inspection or the 257
like shall not be considered sufficient to constitute a 258
physical inspection as required by this section. 259
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13. A county or city collector may accept credit cards 260
as proper form of payment of outstanding property tax or 261
license due. No county or city collector may charge 262
surcharge for payment by credit card which exceeds the fee 263
or surcharge charged by the credit card bank, processor, or 264
issuer for its service. A county or city collector may 265
accept payment by electronic transfers of funds in payment 266
of any tax or license and charge the person making such 267
payment a fee equal to the fee charged the county by the 268
bank, processor, or issuer of such electronic payment. 269
14. Any county or city not within a county in this 270
state may, by an affirmative vote of the governing body of 271
such county, opt out of the provisions of this section and 272
sections 137.073, 138.060, and 138.100 as enacted by house 273
bill no. 1150 of the ninety-first general assembly, second 274
regular session and section 137.073 as modified by house 275
committee substitute for senate substitute for senate 276
committee substitute for senate bill no. 960, ninety-second 277
general assembly, second regular session, for the next year 278
of the general reassessment, prior to January first of any 279
year. No county or city not within a county shall exercise 280
this opt-out provision after implementing the provisions of 281
this section and sections 137.073, 138.060, and 138.100 as 282
enacted by house bill no. 1150 of the ninety-first general 283
assembly, second regular session and section 137.073 as 284
modified by house committee substitute for senate substitute 285
for senate committee substitute for senate bill no. 960, 286
ninety-second general assembly, second regular session, in a 287
year of general reassessment. For the purposes of applying 288
the provisions of this subsection, a political subdivision 289
contained within two or more counties where at least one of 290
such counties has opted out and at least one of such 291
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counties has not opted out shall calculate a single tax rate 292
as in effect prior to the enactment of house bill no. 1150 293
of the ninety-first general assembly, second regular 294
session. A governing body of a city not within a county or 295
a county that has opted out under the provisions of this 296
subsection may choose to implement the provisions of this 297
section and sections 137.073, 138.060, and 138.100 as 298
enacted by house bill no. 1150 of the ninety-first general 299
assembly, second regular session, and section 137.073 as 300
modified by house committee substitute for senate substitute 301
for senate committee substitute for senate bill no. 960, 302
ninety-second general assembly, second regular session, for 303
the next year of general reassessment, by an affirmative 304
vote of the governing body prior to December thirty-first of 305
any year. 306
15. The governing body of any city of the third 307
classification with more than twenty-six thousand three 308
hundred but fewer than twenty-six thousand seven hundred 309
inhabitants located in any county that has exercised its 310
authority to opt out under subsection 14 of this section may 311
levy separate and differing tax rates for real and personal 312
property only if such city bills and collects its own 313
property taxes or satisfies the entire cost of the billing 314
and collection of such separate and differing tax rates. 315
Such separate and differing rates shall not exceed such 316
city's tax rate ceiling. 317
16. Any portion of real property that is available as 318
reserve for strip, surface, or coal mining for minerals for 319
purposes of excavation for future use or sale to others that 320
has not been bonded and permitted under chapter 444 shall be 321
assessed based upon how the real property is currently being 322
used. Any information provided to a county assessor, state 323
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tax commission, state agency, or political subdivision 324
responsible for the administration of tax policies shall, in 325
the performance of its duties, make available all books, 326
records, and information requested, except such books, 327
records, and information as are by law declared confidential 328
in nature, including individually identifiable information 329
regarding a specific taxpayer or taxpayer's mine property. 330
For purposes of this subsection, "mine property" shall mean 331
all real property that is in use or readily available as a 332
reserve for strip, surface, or coal mining for minerals for 333
purposes of excavation for current or future use or sale to 334
others that has been bonded and permitted under chapter 444. 335
137.180. 1. Whenever any assessor shall increase the 1
valuation of any real property he shall forthwith notify the 2
record owner of such increase, either in person, or by mail 3
directed to the last known address; every such increase in 4
assessed valuation made by the assessor shall be subject to 5
review by the county board of equalization whereat the 6
landowner shall be entitled to be heard, and the notice to 7
the landowner shall so state. 8
2. Effective January 1, 2009, for all counties with a 9
charter form of government, other than any county adopting a 10
charter form of government after January 1, 2008, whenever 11
any assessor shall increase the valuation of any real 12
property, he or she shall forthwith notify the record owner 13
on or before June fifteenth of such increase and, in a year 14
of general reassessment, the county shall notify the record 15
owner of the projected tax liability likely to result from 16
such an increase, either in person, or by mail directed to 17
the last known address; every such increase in assessed 18
valuation made by the assessor shall be subject to review by 19
the county board of equalization whereat the landowner shall 20
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be entitled to be heard, and the notice to the landowner 21
shall so state. Notice of the projected tax liability from 22
the county shall accompany the notice of increased valuation 23
from the assessor. 24
3. For all calendar years prior to the first day of 25
January of the year following receipt of software necessary 26
for the implementation of the requirements provided under 27
subsections 4 and 5 of this section from the state tax 28
commission, for any county not subject to the provisions of 29
subsection 2 of this section or subsection 2 of section 30
137.355, whenever any assessor shall increase the valuation 31
of any real property, he or she shall forthwith notify the 32
record owner on or before June fifteenth of the previous 33
assessed value and such increase either in person, or by 34
mail directed to the last known address and include in such 35
notice a statement indicating that the change in assessed 36
value may impact the record owner's tax liability and 37
provide all processes and deadlines for appealing 38
determinations of the assessed value of such property. Such 39
notice shall be provided in a font and format sufficient to 40
alert a record owner of the potential impact upon tax 41
liability and the appellate processes available. 42
4. Effective January first of the year following 43
receipt of software necessary for the implementation of the 44
requirements provided under this subsection and subsection 5 45
of this section from the state tax commission, for all 46
counties not subject to the provisions of subsection 2 of 47
this section or subsection 2 of section 137.355, whenever 48
any assessor shall increase the valuation of any real 49
property, he or she shall forthwith notify the record owner 50
on or before June fifteenth of such increase and, in a year 51
of general reassessment, the county shall notify the record 52
SB 1784 21
owner of the projected tax liability likely to result from 53
such an increase, either in person, or by mail directed to 54
the last known address; every such increase in assessed 55
valuation made by the assessor shall be subject to review by 56
the county board of equalization whereat the landowner shall 57
be entitled to be heard, and the notice to the landowner 58
shall so state. Notice of the projected tax liability from 59
the county shall accompany the notice of increased valuation 60
from the assessor. 61
5. The notice of projected tax liability, required 62
under subsections 2 and 4 of this section, from the county 63
shall include: 64
(1) The record owner's name, address, and the parcel 65
number of the property; 66
(2) A list of all political subdivisions levying a tax 67
upon the property of the record owner; 68
(3) The projected tax rate for each political 69
subdivision levying a tax upon the property of the record 70
owner, and the purpose for each levy of such political 71
subdivisions; 72
(4) The previous year's tax rates for each individual 73
tax levy imposed by each political subdivision levying a tax 74
upon the property of the record owner; 75
(5) The tax rate ceiling for each levy imposed by each 76
political subdivision levying a tax upon the property of the 77
record owner; 78
(6) The contact information for each political 79
subdivision levying a tax upon the property of the record 80
owner; 81
(7) A statement identifying any projected tax rates 82
for political subdivisions levying a tax upon the property 83
SB 1784 22
of the record owner, which were not calculated and provided 84
by the political subdivision levying the tax; and 85
(8) The total projected property tax liability of the 86
taxpayer. 87
6. In addition to the requirements provided under 88
subsections 1, 2, and 5 of this section, effective January 89
1, 2011, in any county with a charter form of government and 90
with more than one million inhabitants, whenever any 91
assessor shall notify a record owner of any change in 92
assessed value, such assessor shall provide notice that 93
information regarding the specific assessment method and the 94
basis of the computation of value for such property is 95
available on the assessor's website and provide the exact 96
website address at which such information may be accessed. 97
Such notification shall provide the assessor's contact 98
information to enable taxpayers without internet access to 99
request and receive information regarding the assessment 100
method and computation of value for such property. If any 101
third-party documents, reports, or other data were relied 102
upon by the assessor in the computation of assessed value, 103
the same shall be disclosed to the record owner on the 104
assessor's website. 105
137.355. 1. If an assessor increases the valuation of 1
any tangible personal property as estimated in the itemized 2
list furnished to the assessor, and if an assessor increases 3
the valuation of any real property, he shall forthwith 4
notify the record owner of the increase either in person or 5
by mail directed to the last known address, and if the 6
address of the owner is unknown notice shall be given by 7
publication in two newspapers published in the county. 8
2. For all calendar years prior to the first day of 9
January of the year following receipt of software necessary 10
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for the implementation of the requirements provided under 11
subsections 3 and 4 of this section from the state tax 12
commission, whenever any assessor shall increase the 13
valuation of any real property, he or she shall forthwith 14
notify the record owner on or before June fifteenth of the 15
previous assessed value and such increase either in person, 16
or by mail directed to the last known address and include on 17
the face of such notice, in no less than twelve-point font, 18
the following statement: 19
NOTICE TO TAXPAYER: IF YOUR ASSESSED VALUE 20
HAS INCREASED, IT MAY INCREASE YOUR REAL 21
PROPERTY TAXES WHICH ARE DUE DECEMBER THIRTY- 22
FIRST. IF YOU DO NOT AGREE THAT THE VALUE OF 23
YOUR PROPERTY HAS INCREASED, YOU MUST CHALLENGE 24
THE VALUE ON OR BEFORE ______ (INSERT DATE BY 25
WHICH APPEAL MUST BE FILED) BY CONTACTING YOUR 26
COUNTY ASSESSOR. 27
3. Effective January first of the year following 28
receipt of software necessary for the implementation of the 29
requirements provided under this subsection and subsection 4 30
of this section from the state tax commission, if an 31
assessor increases the valuation of any real property, the 32
assessor, on or before June fifteenth, shall notify the 33
record owner of the increase and, in a year of general 34
reassessment, the county shall notify the record owner of 35
the projected tax liability likely to result from such an 36
increase either in person or by mail directed to the last 37
known address, and, if the address of the owner is unknown, 38
notice shall be given by publication in two newspapers 39
published in the county. Notice of the projected tax 40
liability from the county shall accompany the notice of 41
increased valuation from the assessor. 42
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4. The notice of projected tax liability, required 43
under subsection 3 of this section, from the county shall 44
include: 45
(1) The record owner's name, address, and the parcel 46
number of the property; 47
(2) A list of all political subdivisions levying a tax 48
upon the property of the record owner; 49
(3) The projected tax rate for each political 50
subdivision levying a tax upon the property of the record 51
owner, and the purpose for each levy of such political 52
subdivisions; 53
(4) The previous year's tax rates for each individual 54
tax levy imposed by each political subdivision levying a tax 55
upon the property of the record owner; 56
(5) The tax rate ceiling for each levy imposed by each 57
political subdivision levying a tax upon the property of the 58
record owner; 59
(6) The contact information for each political 60
subdivision levying a tax upon the property of the record 61
owner; 62
(7) A statement identifying any projected tax rates 63
for political subdivisions levying a tax upon the property 64
of the record owner, which were not calculated and provided 65
by the political subdivision levying the tax; and 66
(8) The total projected property tax liability of the 67
taxpayer. 68
5. Whenever any assessor shall notify a record owner 69
of any increase in assessed value as required by subsection 70
3 of this section, such assessor shall provide notice that 71
information regarding the specific assessment method and the 72
basis of the computation of value for such property is 73
available on the assessor's website and shall provide the 74
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exact website address at which such information may be 75
accessed. Such notification shall provide the assessor's 76
contact information to enable taxpayers without internet 77
access to request and receive information regarding the 78
assessment method and computation of value for such 79
taxpayers' property. If any third-party documents, reports, 80
or other data were relied upon by the assessor in the 81
computation of assessed value, the same shall be disclosed 82
to the record owner on the assessor's website. 83
138.010. 1. Except as otherwise provided by law, in 1
every county in this state there shall be a county board of 2
equalization consisting of the commissioners of the county 3
commission, the county assessor as a nonvoting member, the 4
county surveyor, and the county clerk who shall be secretary 5
of the board without a vote. The county commissioners shall 6
also appoint two additional members to the board who shall 7
be citizens of the county, but not officers of the county 8
and, for such additional members appointed after August 28, 9
2007, not related to any member of the county board of 10
equalization within the third degree of consanguinity, who 11
shall have some level of experience as determined by the 12
county commission as a real estate broker, real estate 13
appraiser, home builder, property developer, lending 14
officer, or investor in real estate before such member's 15
appointment to the board. The assessor or a member of the 16
assessor's staff shall be present at all board of 17
equalization hearings, and shall have the right to present 18
evidence pertaining to any assessment matter before the 19
board. 20
2. Except as provided in subsection 3 of this section, 21
this board shall meet at the office of the county clerk on 22
the third Monday of July of each year. 23
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3. Upon a finding by the board that it is necessary in 24
order to fairly hear all cases arising from a general 25
reassessment, the board may begin meeting after July first 26
in any applicable year to timely consider any appeal or 27
complaint resulting from an evaluation made during a general 28
reassessment of all taxable real property and possessory 29
interests in the county. 30
4. Any cases arising from general reassessment 31
involving property whose assessed valuation increased at 32
least fifteen percent from the previous assessment, unless 33
such increase is due to new construction or improvement, 34
that were not heard and acted upon by the board of 35
equalization by September thirtieth in any applicable year 36
shall be dismissed, the assessor's increased assessed 37
valuation shall be void in its entirety, and the previous 38
assessed valuation shall be applied to the property in place 39
of the increased assessed valuation. A dismissal of a case 40
under this section shall not preclude any taxpayer from an 41
appeal to the state tax commission of his or her assessment 42
within thirty days of the date of dismissal. 43
138.060. 1. (1) The county board of equalization 1
shall, in a summary way, determine all appeals from the 2
valuation of property made by the assessor, and shall 3
correct and adjust the assessment accordingly. There shall 4
be no presumption that the assessor's valuation is correct. 5
(2) In any county with a charter form of government 6
with a population greater than two hundred eighty thousand 7
inhabitants but less than two hundred eighty-five thousand 8
inhabitants, in any county with a charter form of government 9
with greater than one million inhabitants, in any city not 10
within a county, and in any other county for any property 11
whose assessed valuation increased at least fifteen percent 12
SB 1784 27
from the previous assessment unless the increase is due to 13
new construction or improvement, the assessor shall have the 14
burden to prove that the assessor's valuation does not 15
exceed the true market value of the subject property. In 16
such county or city, in the event a physical inspection of 17
the subject property is required by subsection 10 of section 18
137.115, the assessor shall have the burden to establish the 19
manner in which the physical inspection was performed and 20
shall have the burden to prove that the physical inspection 21
was performed in accordance with section 137.115. In such 22
county or city, in the event the assessor fails to provide 23
sufficient evidence to establish that the physical 24
inspection was performed in accordance with section 137.115, 25
the property owner shall prevail on the appeal as a matter 26
of law, the assessor's increased assessed valuation shall be 27
void in its entirety, and the previous assessed valuation 28
shall be applied to the property in place of the increased 29
assessed valuation. 30
(3) At any hearing before the state tax commission or 31
a court of competent jurisdiction of an appeal of assessment 32
from a first class charter county or a city not within a 33
county, the assessor shall not advocate nor present evidence 34
advocating a valuation higher than that value finally 35
determined by the assessor or the value determined by the 36
board of equalization, whichever is higher, for that 37
assessment period. 38
2. The county clerk shall keep an accurate record of 39
the proceedings and orders of the board, and the assessor 40
shall correct all erroneous assessments, and the clerk shall 41
adjust the tax book according to the orders of such board 42
and the orders of the state tax commission, except that in 43
adding or deducting such percent to each tract or parcel of 44
SB 1784 28
real estate as required by such board or state tax 45
commission, [he] the clerk shall add or deduct in each case 46
any fractional sum of less than fifty cents, so that the 47
value of any separate tract shall contain no fractions of a 48
dollar. 49
3. If a taxpayer submits a written appraisal report 50
prepared by a Missouri appraiser certified by the Missouri 51
real estate appraisers commission to the board of 52
equalization at least five days prior to the hearing date 53
scheduled by the board of equalization to hear the 54
taxpayer's appeal, the value of the property determined in 55
the appraisal report shall presumptively determine the 56
property's true value in money unless the assessor produces 57
substantial and persuasive evidence as to why such value 58
should not be adopted by the board of equalization. 59
138.135. 1. Notwithstanding any other provision of 1
law to the contrary, the county assessor of any county of 2
the first classification with a population of at least nine 3
hundred thousand inhabitants shall not be a member of the 4
county board of equalization. 5
2. In any county of the first classification with a 6
population of at least nine hundred thousand inhabitants, 7
when there is an order of the board of equalization or the 8
state tax commission, including a settlement order, relating 9
to the assessment of property, the assessment shall remain 10
the same for the subsequent even-numbered year unless there 11
has been new construction or property improvements between 12
January first of the odd-numbered year and January first of 13
the following even-numbered year. However, in the event of 14
a transfer of ownership of real property on or after January 15
first of an even-numbered year, the new owner shall be 16
entitled to appeal the assessed value directly to the state 17
SB 1784 29
tax commission by no later than December thirty-first of the 18
same year, even if the prior owner appealed the value in the 19
previous odd-numbered year and the appeal resulted in an 20
order of the board of equalization or state tax commission. 21
In any such appeal by a new owner, the state tax commission 22
shall have authority to lower the assessed value for the 23
even-numbered year. 24
3. In any county of the first classification with a 25
population of at least nine hundred thousand inhabitants, 26
when a hearing is conducted by the board of equalization 27
pursuant to this chapter, if the property owner requests to 28
be heard by a majority of the board of equalization, and a 29
majority of the board of equalization is not in attendance 30
for any reason, the position of the property owner shall 31
prevail without further action. 32
138.390. 1. The state tax commission shall equalize 1
the valuation of real and tangible personal property among 2
the several counties in the state in the following manner: 3
with the abstracts of all the taxable property in the 4
several counties of the state and the abstracts of the sales 5
of real estate in such counties as returned by the 6
respective county clerks and the assessor of the city of St. 7
Louis, the commission shall classify all real estate situate 8
in cities, towns, and villages, as town lots, and all other 9
real estate as farming lands, and shall classify all 10
tangible personal property as follows: banking 11
corporations, railroad corporations, street railroad 12
corporations, all other corporations, horses, mares and 13
geldings, mules, asses and jennets, neat cattle, sheep, 14
swine, goats, domesticated small animals and all other 15
livestock, poultry, power machinery, farm implements, other 16
tangible personal property. 17
SB 1784 30
2. The state tax commission shall equalize the 18
valuation of each class or subclass of property thereof 19
among the respective counties of the state in the following 20
manner: 21
(1) It shall add to the valuation of each class, 22
subclass, or portion thereof of the property, real or 23
tangible personal, of each county which it believes to be 24
valued below its real value in money such amount or percent 25
as will increase the same in each case to its true value; 26
(2) It shall deduct from the valuation of each class, 27
subclass, or portion thereof of the property, real or 28
tangible personal, of each county which it believes to be 29
valued above its real value in money such amount or percent 30
as will reduce the same in each case to its true value. 31
3. When the state tax commission equalizes the 32
valuation of a class or subclass of property that results in 33
an increase of more than fifteen percent in a single tax 34
year, such increase shall be evenly divided between each of 35
the next successive reassessment cycles in a manner that 36
does not cause an increase of more than fifteen percent for 37
any two-year reassessment period. For the purposes of 38
implementing this subsection, the county assessor and 39
collector shall apply a credit to a taxpayer's property tax 40
bill in an amount that causes the taxpayer's real property 41
tax liability to increase by no more than fifteen percent 42
for any two-year reassessment period. 43
138.430. 1. Every owner of real property or tangible 1
personal property shall have the right to appeal from the 2
local boards of equalization to the state tax commission 3
under rules prescribed by the state tax commission, within 4
the time prescribed in this chapter or thirty days following 5
the final action of the local board of equalization, 6
SB 1784 31
whichever date later occurs, concerning all questions and 7
disputes involving the assessment against such property, the 8
correct valuation to be placed on such property, the method 9
or formula used in determining the valuation of such 10
property, or the assignment of a discriminatory assessment 11
to such property. The commission shall investigate all such 12
appeals and shall correct any assessment or valuation which 13
is shown to be unlawful, unfair, improper, arbitrary or 14
capricious. Any person aggrieved by the decision of the 15
commission may seek review as provided in chapter 536. 16
2. In order to investigate such appeals, the 17
commission may inquire of the owner of the property or of 18
any other party to the appeal regarding any matter or issue 19
relevant to the valuation, subclassification or assessment 20
of the property. The commission may make its decision 21
regarding the assessment or valuation of the property based 22
solely upon its inquiry and any evidence presented by the 23
parties to the commission, or based solely upon evidence 24
presented by the parties to the commission. 25
3. Every owner of real property or tangible personal 26
property shall have the right to appeal to the circuit court 27
of the county in which the collector maintains [his] the 28
collector's office from the decision of the local board of 29
equalization not later than thirty days after the final 30
decision of the board of equalization concerning all 31
questions and disputes involving the exclusion or exemption 32
of such property from assessment or from the tax rolls 33
pursuant to the Constitution of the United States or the 34
constitution or laws of this state, or of the taxable situs 35
of such property. The appeal shall be as a trial de novo in 36
the manner prescribed for nonjury civil proceedings. Upon 37
the timely filing of the appeal, the clerk of the circuit 38
SB 1784 32
court shall send to the county collector to whom the taxes 39
on the property involved would be due a notice that an 40
appeal seeking exemption has been filed, which notice shall 41
contain the name of the taxpayer, the case number assigned 42
by the court, and the parcel or locator number of the 43
property being appealed. The notice to the collector shall 44
state that the taxes in dispute are to be impounded in 45
accordance with subsection 2 of section 139.031. 46
4. Upon the timely filing of an appeal to the state 47
tax commission as provided in this section, or the transfer 48
of an appeal to the commission in accordance with subsection 49
5 of this section, the commission shall send to the county 50
collector to whom the taxes on the property involved would 51
be due a notice that an appeal has been filed or transferred 52
as the case may be, which notice shall contain the name of 53
the taxpayer filing the appeal, the appeal number assigned 54
by the commission, the parcel or locator number of the 55
property being appealed, the assessed value by the board of 56
equalization and the assessed value proposed by the 57
taxpayer, if such values have been provided to the 58
commission when the appeal is filed. The notice to the 59
collector shall state that the taxes in dispute are to be 60
impounded in accordance with subsection 2 of section 61
139.031. Notice to the collector of an appeal filed in an 62
odd-numbered year shall also serve as notice to the 63
collector to impound taxes for the following even-numbered 64
year if no decision has been rendered in the appeal. The 65
state tax commission shall notify the collector once a 66
decision has been rendered in an appeal. 67
5. If the circuit court, after review of the appeal, 68
finds that the appeal is not a proper subject for the appeal 69
to the circuit court as provided in subsection 3 of this 70
SB 1784 33
section, it shall transfer the appeal to the state tax 71
commission for consideration. 72
6. If an assessor classifies real property under a 73
classification that is contrary to or in conflict with a 74
determination by the state tax commission or a court of 75
competent jurisdiction of said property, the taxpayer shall 76
be awarded costs of appeal and reasonable attorney's fees on 77
a challenge of the assessor's determination. 78
7. If an assessor appeals the decision of the state 79
tax commission to a court of competent jurisdiction on any 80
grounds other than overvaluation and the taxpayer is the 81
prevailing party, the taxpayer shall be awarded costs of 82
appeal and reasonable attorney's fees, whether paid directly 83
by the taxpayer or paid by an attorney, tax agent, or other 84
third party. 85
138.434. In any [first class] charter county or a city 1
not within a county [may require by ordinance or charter the 2
reimbursement to], a taxpayer [for the amount of just and 3
reasonable appraisal costs, attorney fees and court costs] 4
shall be entitled to an award of all attorney's fees and 5
costs of litigation resulting from an evidentiary hearing 6
before the state tax commission or a court of competent 7
jurisdiction including, but not limited to, attorney's fees, 8
appraisal costs, witness fees, and court costs, whether paid 9
directly by the taxpayer or paid by an attorney, tax agent, 10
or other third party, if such appeal results in a final 11
decision reducing the appraised value of residential 12
property by at least fifteen percent or the appraised value 13
of utility, industrial railroad and other subclass three 14
property by at least twenty-five percent from the appraised 15
value determined by the board of equalization for that tax 16
year. The commission or court awarding such fees and costs 17
SB 1784 34
shall consider the reasonableness of the fees and costs 18
within the context of the particular case. Such fees and 19
costs shall not exceed [one] five thousand dollars for a 20
residential property appeal. Such fees and costs for 21
utility, industrial railroad or other subclass three 22
property appeals shall not exceed the lesser of [four] five 23
thousand dollars or twenty-five percent of the tax savings 24
resulting from the appeal. The provisions of this section 25
shall only apply to the first contested year when cases are 26
tried on a consolidated basis. 27
139.031. 1. Any taxpayer may protest all or any part 1
of any current taxes assessed against the taxpayer, except 2
taxes collected by the director of revenue of Missouri. Any 3
such taxpayer desiring to pay any current taxes under 4
protest or while paying taxes based upon a disputed 5
assessment shall[, at the time of paying such taxes,] make 6
full payment of the current tax bill before the delinquency 7
date and file with the collector before the delinquency date 8
a written statement setting forth the grounds on which the 9
protest is based. The statement shall include the true 10
value in money claimed by the taxpayer if disputed. An 11
appeal before the state tax commission shall not be 12
dismissed on the grounds that a taxpayer failed to file a 13
written statement when paying taxes based upon a disputed 14
assessment. 15
2. Upon receiving [payment of current taxes under] 16
written notice of protest under subsection 1 of this section 17
or upon receiving from the state tax commission or the 18
circuit court notice of an appeal from the state tax 19
commission or the circuit court under section 138.430, 20
[along with] and full payment of the current tax bill before 21
the delinquency date, the collector shall disburse to the 22
SB 1784 35
proper official all portions of taxes not protested or not 23
disputed by the taxpayer and shall impound in a separate 24
fund all portions of such taxes which are protested or in 25
dispute. Every taxpayer protesting the payment of current 26
taxes under subsection 1 of this section shall, within 27
ninety days after filing [his] such taxpayer's protest, 28
commence an action against the collector by filing a 29
petition for the recovery of the amount protested in the 30
circuit court of the county in which the collector maintains 31
[his] the collector's office. If any taxpayer so protesting 32
[his] such taxpayer's taxes under subsection 1 of this 33
section shall fail to commence an action in the circuit 34
court for the recovery of the taxes protested within the 35
time prescribed in this subsection, such protest shall 36
become null and void and of no effect, and the collector 37
shall then disburse to the proper official the taxes 38
impounded, and any interest earned thereon, as provided 39
above in this subsection. 40
3. No action against the collector shall be commenced 41
by any taxpayer who has, effective for the current tax year, 42
filed with the state tax commission or the circuit court a 43
timely and proper appeal of the assessment of the taxpayer's 44
property. The portion of taxes in dispute from an appeal of 45
an assessment shall be impounded in a separate fund and the 46
commission in its decision and order issued under chapter 47
138 or the circuit court in its judgment may order all or 48
any part of such taxes refunded to the taxpayer, or may 49
authorize the collector to release and disburse all or any 50
part of such taxes. 51
4. Trial of the action for recovery of taxes protested 52
under subsection 1 of this section in the circuit court 53
shall be in the manner prescribed for nonjury civil 54
SB 1784 36
proceedings, and, after determination of the issues, the 55
court shall make such orders as may be just and equitable to 56
refund to the taxpayer all or any part of the current taxes 57
paid under protest, together with any interest earned 58
thereon, or to authorize the collector to release and 59
disburse all or any part of the impounded taxes, and any 60
interest earned thereon, to the appropriate officials of the 61
taxing authorities. Either party to the proceedings may 62
appeal the determination of the circuit court. 63
5. All the county collectors of taxes, and the 64
collector of taxes in any city not within a county, shall, 65
upon written application of a taxpayer, refund or credit 66
against the taxpayer's tax liability in the following 67
taxable year and subsequent consecutive taxable years until 68
the taxpayer has received credit in full for any real or 69
personal property tax mistakenly or erroneously levied 70
against the taxpayer and collected in whole or in part by 71
the collector. Such application shall be filed within three 72
years after the tax is mistakenly or erroneously paid. The 73
governing body, or other appropriate body or official of the 74
county or city not within a county, shall make available to 75
the collector funds necessary to make refunds under this 76
subsection by issuing warrants upon the fund to which the 77
mistaken or erroneous payment has been credited, or 78
otherwise. 79
6. No taxpayer shall receive any interest on any money 80
paid in by the taxpayer erroneously. 81
7. All protested taxes impounded under protest under 82
subsection 1 of this section and all disputed taxes 83
impounded under notice as required by section 138.430 shall 84
be invested by the collector in the same manner as assets 85
specified in section 30.260 for investment of state moneys. 86
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A taxpayer who is entitled to a refund of protested or 87
disputed taxes shall also receive the interest earned on the 88
investment thereof. If the collector is ordered to release 89
and disburse all or part of the taxes paid under protest or 90
dispute to the proper official, such taxes shall be 91
disbursed along with the proportional amount of interest 92
earned on the investment of the taxes due the particular 93
taxing authority. 94
8. Any taxing authority may request to be notified by 95
the county collector of current taxes paid under protest. 96
Such request shall be in writing and submitted on or before 97
February first next following the delinquent date of current 98
taxes paid under protest or disputed, and the county 99
collector shall provide such information on or before March 100
first of the same year to the requesting taxing authority of 101
the taxes paid under protest and disputed taxes which would 102
be received by such taxing authority if the funds were not 103
the subject of a protest or dispute. Any taxing authority 104
may apply to the circuit court of the county or city not 105
within a county in which a collector has impounded protested 106
or disputed taxes under this section and, upon a 107
satisfactory showing that such taxing authority would 108
receive such impounded tax funds if they were not the 109
subject of a protest or dispute and that such taxing 110
authority has the financial ability and legal capacity to 111
repay such impounded tax funds in the event a decision 112
ordering a refund to the taxpayer is subsequently made, the 113
circuit court shall order, pendente lite, the disbursal of 114
all or any part of such impounded tax funds to such taxing 115
authority. The circuit court issuing an order under this 116
subsection shall retain jurisdiction of such matter for 117
further proceedings, if any, to compel restitution of such 118
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tax funds to the taxpayer. In the event that any protested 119
or disputed tax funds refunded to a taxpayer were disbursed 120
to a taxing authority under this subsection instead of being 121
held and invested by the collector under subsection 7 of 122
this section, the taxpayer shall be entitled to interest on 123
all refunded tax funds, from the date that the disputed 124
taxes were distributed to a taxing authority through the 125
date of the refund, at the [annual rate] rates calculated by 126
the state treasurer and applied by the director of revenue 127
under section 32.068. This measure of interest shall only 128
apply to protested or disputed tax funds actually 129
distributed to a taxing authority pursuant to this 130
subsection. In the event of a refund of protested or 131
disputed tax funds which remain impounded by the collector, 132
the taxpayer shall instead be entitled to the interest 133
actually earned on those refunded impounded tax funds under 134
subsection 7 of this section. Any sovereign or official 135
immunity otherwise applicable to the taxing authorities is 136
hereby waived for all purposes related to this subsection, 137
and the taxpayer is expressly authorized to seek an order 138
enforcing this provision from the circuit court that 139
originally ordered the distribution of the protested or 140
disputed funds, or directly from the state tax commission, 141
if the tax appeal that resulted in the refund was heard and 142
determined by the state tax commission. 143
9. No appeal filed from the circuit court's or state 144
tax commission's determination pertaining to the amount of 145
refund shall stay any order of refund, but the decision 146
filed by any court of last review modifying that 147
determination shall be binding on the parties, and the 148
decision rendered shall be complied with by the party 149
affected by any modification within ninety days of the date 150
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of such decision. No taxpayer shall receive any interest on 151
any additional award of refund, and the collector shall not 152
receive any interest on any ordered return of refund in 153
whole or in part. In the event that a taxpayer is entitled 154
to a refund, the collector shall issue the refund to the 155
taxpayer within thirty days of the date that the circuit 156
court's or state tax commission's determination establishing 157
the amount of the refund becomes final, and if the collector 158
does not issue the refund within thirty days, the taxpayer 159
shall be entitled to interest on the refund at the rate 160
established by the director of revenue under section 32.065 161
for the period of time after the expiration of the thirty 162
days until the refund is issued, in addition to all other 163
interest due to the taxpayer under this section. 164
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