Modifies provisions relating to the calculation of property tax levies

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. 1790
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BEAN.
7462S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 137.073, RSMo, and to enact in lieu thereof one new section relating to the
calculation of property tax levies.

Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 137.073, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 137.073, 2
to read as follows:3
137.073. 1. As used in this section, the following 1
terms mean: 2
(1) "Data center", any facility, or collocated group 3
of facilities, used primarily to house computing, 4
networking, and data storage infrastructure, including 5
servers, routers, switches, and associated cooling, power 6
distribution, and security systems, where such facility or 7
facilities have a combined footprint of ten thousand square 8
feet or more and are designed or used for enterprise data 9
processing, cloud computing, internet hosting, or similar 10
commercial data management purposes; 11
(2) "Data center property", all real property 12
comprising a data center, including the land, buildings, 13
structures, and all improvements thereto, and all personal 14
property located within or used in connection with the 15
operation of a data center, including but not limited to 16
servers, routers, switches, data storage devices, networking 17
equipment, uninterruptible power supply systems, backup 18
generators, cooling systems, security systems, cabling, and 19
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any other tangible personal property used for computing, 20
data processing, or data storage purposes; 21
(3) "General reassessment", changes in value, entered 22
in the assessor's books, of a substantial portion of the 23
parcels of real property within a county resulting wholly or 24
partly from reappraisal of value or other actions of the 25
assessor or county equalization body or ordered by the state 26
tax commission or any court; 27
[(2)] (4) "Tax rate", "rate", or "rate of levy", 28
singular or plural, includes the tax rate for each purpose 29
of taxation of property a taxing authority is authorized to 30
levy without a vote and any tax rate authorized by election, 31
including bond interest and sinking fund; 32
[(3)] (5) "Tax rate ceiling", a tax rate as revised by 33
the taxing authority to comply with the provisions of this 34
section or when a court has determined the tax rate; except 35
that, other provisions of law to the contrary 36
notwithstanding, a school district may levy the operating 37
levy for school purposes required for the current year 38
pursuant to subsection 2 of section 163.021, less all 39
adjustments required pursuant to Article X, Section 22 of 40
the Missouri Constitution, if such tax rate does not exceed 41
the highest tax rate in effect subsequent to the 1980 tax 42
year. This is the maximum tax rate that may be levied, 43
unless a higher tax rate ceiling is approved by voters of 44
the political subdivision as provided in this section; 45
[(4)] (6) "Tax revenue", when referring to the 46
previous year, means the actual receipts from ad valorem 47
levies on all classes of property, including state-assessed 48
property, in the immediately preceding fiscal year of the 49
political subdivision, plus an allowance for taxes billed 50
but not collected in the fiscal year and plus an additional 51
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allowance for the revenue which would have been collected 52
from property which was annexed by such political 53
subdivision but which was not previously used in determining 54
tax revenue pursuant to this section. The term "tax 55
revenue" shall not include any receipts from ad valorem 56
levies on any property of a railroad corporation or a public 57
utility, as these terms are defined in section 386.020, 58
which were assessed by the assessor of a county or city in 59
the previous year but are assessed by the state tax 60
commission in the current year. All school districts and 61
those counties levying sales taxes pursuant to chapter 67 62
shall include in the calculation of tax revenue an amount 63
equivalent to that by which they reduced property tax levies 64
as a result of sales tax pursuant to section 67.505 and 65
section 164.013 or as excess home dock city or county fees 66
as provided in subsection 4 of section 313.820 in the 67
immediately preceding fiscal year but not including any 68
amount calculated to adjust for prior years. For purposes 69
of political subdivisions which were authorized to levy a 70
tax in the prior year but which did not levy such tax or 71
levied a reduced rate, the term "tax revenue", as used in 72
relation to the revision of tax levies mandated by law, 73
shall mean the revenues equal to the amount that would have 74
been available if the voluntary rate reduction had not been 75
made. 76
2. Whenever changes in assessed valuation are entered 77
in the assessor's books for any personal property, in the 78
aggregate, or for any subclass of real property as such 79
subclasses are established in Section 4(b) of Article X of 80
the Missouri Constitution and defined in section 137.016, 81
the county clerk in all counties and the assessor of St. 82
Louis City shall notify each political subdivision wholly or 83
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partially within the county or St. Louis City of the change 84
in valuation of each subclass of real property, 85
individually, and personal property, in the aggregate, 86
exclusive of new construction and improvements. All 87
political subdivisions shall immediately revise the 88
applicable rates of levy for each purpose for each subclass 89
of real property, individually, and personal property, in 90
the aggregate, for which taxes are levied to the extent 91
necessary to produce from all taxable property, exclusive of 92
new construction and improvements, substantially the same 93
amount of tax revenue as was produced in the previous year 94
for each subclass of real property, individually, and 95
personal property, in the aggregate, except that the rate 96
shall not exceed the greater of the most recent voter- 97
approved rate or the most recent voter-approved rate as 98
adjusted under subdivision (2) of subsection 5 of this 99
section. Any political subdivision that has received 100
approval from voters for a tax increase after August 27, 101
2008, may levy a rate to collect substantially the same 102
amount of tax revenue as the amount of revenue that would 103
have been derived by applying the voter-approved increased 104
tax rate ceiling to the total assessed valuation of the 105
political subdivision as most recently certified by the city 106
or county clerk on or before the date of the election in 107
which such increase is approved, increased by the percentage 108
increase in the consumer price index, as provided by law, 109
except that the rate shall not exceed the greater of the 110
most recent voter-approved rate or the most recent voter- 111
approved rate as adjusted under subdivision (2) of 112
subsection 5 of this section. Such tax revenue shall not 113
include any receipts from ad valorem levies on any real 114
property which was assessed by the assessor of a county or 115
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city in such previous year but is assessed by the assessor 116
of a county or city in the current year in a different 117
subclass of real property. Where the taxing authority is a 118
school district for the purposes of revising the applicable 119
rates of levy for each subclass of real property, the tax 120
revenues from state-assessed railroad and utility property 121
shall be apportioned and attributed to each subclass of real 122
property based on the percentage of the total assessed 123
valuation of the county that each subclass of real property 124
represents in the current taxable year. As provided in 125
Section 22 of Article X of the constitution, a political 126
subdivision may also revise each levy to allow for 127
inflationary assessment growth occurring within the 128
political subdivision. The inflationary growth factor for 129
any such subclass of real property or personal property 130
shall be limited to the actual assessment growth in such 131
subclass or class, exclusive of new construction and 132
improvements, and exclusive of the assessed value on any 133
real property which was assessed by the assessor of a county 134
or city in the current year in a different subclass of real 135
property, but not to exceed the consumer price index or five 136
percent, whichever is lower. Should the tax revenue of a 137
political subdivision from the various tax rates determined 138
in this subsection be different than the tax revenue that 139
would have been determined from a single tax rate as 140
calculated pursuant to the method of calculation in this 141
subsection prior to January 1, 2003, then the political 142
subdivision shall revise the tax rates of those subclasses 143
of real property, individually, and/or personal property, in 144
the aggregate, in which there is a tax rate reduction, 145
pursuant to the provisions of this subsection. Such 146
revision shall yield an amount equal to such difference and 147
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shall be apportioned among such subclasses of real property, 148
individually, and/or personal property, in the aggregate, 149
based on the relative assessed valuation of the class or 150
subclasses of property experiencing a tax rate reduction. 151
Such revision in the tax rates of each class or subclass 152
shall be made by computing the percentage of current year 153
adjusted assessed valuation of each class or subclass with a 154
tax rate reduction to the total current year adjusted 155
assessed valuation of the class or subclasses with a tax 156
rate reduction, multiplying the resulting percentages by the 157
revenue difference between the single rate calculation and 158
the calculations pursuant to this subsection and dividing by 159
the respective adjusted current year assessed valuation of 160
each class or subclass to determine the adjustment to the 161
rate to be levied upon each class or subclass of property. 162
The adjustment computed herein shall be multiplied by one 163
hundred, rounded to four decimals in the manner provided in 164
this subsection, and added to the initial rate computed for 165
each class or subclass of property. For school districts 166
that levy separate tax rates on each subclass of real 167
property and personal property in the aggregate, if voters 168
approved a ballot before January 1, 2011, that presented 169
separate stated tax rates to be applied to the different 170
subclasses of real property and personal property in the 171
aggregate, or increases the separate rates that may be 172
levied on the different subclasses of real property and 173
personal property in the aggregate by different amounts, the 174
tax rate that shall be used for the single tax rate 175
calculation shall be a blended rate, calculated in the 176
manner provided under subdivision (1) of subsection 6 of 177
this section. Notwithstanding any provision of this 178
subsection to the contrary, no revision to the rate of levy 179
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for personal property shall cause such levy to increase over 180
the levy for personal property from the prior year. 181
3. (1) Where the taxing authority is a school 182
district, it shall be required to revise the rates of levy 183
to the extent necessary to produce from all taxable 184
property, including state-assessed railroad and utility 185
property, which shall be separately estimated in addition to 186
other data required in complying with section 164.011, 187
substantially the amount of tax revenue permitted in this 188
section. In the year following tax rate reduction, the tax 189
rate ceiling may be adjusted to offset such district's 190
reduction in the apportionment of state school moneys due to 191
its reduced tax rate. However, in the event any school 192
district, in calculating a tax rate ceiling pursuant to this 193
section, requiring the estimating of effects of state- 194
assessed railroad and utility valuation or loss of state 195
aid, discovers that the estimates used result in receipt of 196
excess revenues, which would have required a lower rate if 197
the actual information had been known, the school district 198
shall reduce the tax rate ceiling in the following year to 199
compensate for the excess receipts, and the recalculated 200
rate shall become the tax rate ceiling for purposes of this 201
section. 202
(2) For any political subdivision which experiences a 203
reduction in the amount of assessed valuation relating to a 204
prior year, due to decisions of the state tax commission or 205
a court pursuant to sections 138.430 to 138.433, or due to 206
clerical errors or corrections in the calculation or 207
recordation of any assessed valuation: 208
(a) Such political subdivision may revise the tax rate 209
ceiling for each purpose it levies taxes to compensate for 210
the reduction in assessed value occurring after the 211
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political subdivision calculated the tax rate ceiling for 212
the particular subclass of real property or for personal 213
property, in the aggregate, in a prior year. Such revision 214
by the political subdivision shall be made at the time of 215
the next calculation of the tax rate for the particular 216
subclass of real property or for personal property, in the 217
aggregate, after the reduction in assessed valuation has 218
been determined and shall be calculated in a manner that 219
results in the revised tax rate ceiling being the same as it 220
would have been had the corrected or finalized assessment 221
been available at the time of the prior calculation; 222
(b) In addition, for up to three years following the 223
determination of the reduction in assessed valuation as a 224
result of circumstances defined in this subdivision, such 225
political subdivision may levy a tax rate for each purpose 226
it levies taxes above the revised tax rate ceiling provided 227
in paragraph (a) of this subdivision to recoup any revenues 228
it was entitled to receive had the corrected or finalized 229
assessment been available at the time of the prior 230
calculation. 231
4. (1) In order to implement the provisions of this 232
section and Section 22 of Article X of the Constitution of 233
Missouri, the term improvements shall apply to both real and 234
personal property. In order to determine the value of new 235
construction and improvements, each county assessor shall 236
maintain a record of real property valuations in such a 237
manner as to identify each year the increase in valuation 238
for each political subdivision in the county as a result of 239
new construction and improvements. The value of new 240
construction and improvements shall include the additional 241
assessed value of all improvements or additions to real 242
property which were begun after and were not part of the 243
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prior year's assessment, except that the additional assessed 244
value of all improvements or additions to real property 245
which had been totally or partially exempt from ad valorem 246
taxes pursuant to sections 99.800 to 99.865, sections 247
135.200 to 135.255, and section 353.110 shall be included in 248
the value of new construction and improvements when the 249
property becomes totally or partially subject to assessment 250
and payment of all ad valorem taxes. Notwithstanding any 251
other provision of this subdivision to the contrary, the 252
value of new construction and improvements shall not include 253
any data center property. For purposes of calculating the 254
revision of tax rates pursuant to subsection 2 of this 255
section, the assessed value of any data center property, 256
including both the real property and personal property 257
components thereof, shall be treated as if such property 258
were existing property and not new construction or 259
improvements. Accordingly, when a data center is 260
constructed or personal property is placed in service at a 261
data center, the assessed value of such data center property 262
shall be included in the total assessed valuation used to 263
calculate the required rate reduction, and shall not be 264
excluded as new construction and improvements. The 265
aggregate increase in valuation of personal property for the 266
current year over that of the previous year is the 267
equivalent of the new construction and improvements factor 268
for personal property. Notwithstanding any opt-out 269
implemented pursuant to subsection 14 of section 137.115, 270
the assessor shall certify the amount of new construction 271
and improvements and the amount of assessed value on any 272
real property which was assessed by the assessor of a county 273
or city in such previous year but is assessed by the 274
assessor of a county or city in the current year in a 275
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different subclass of real property separately for each of 276
the three subclasses of real property for each political 277
subdivision to the county clerk in order that political 278
subdivisions shall have this information for the purpose of 279
calculating tax rates pursuant to this section and Section 280
22, Article X, Constitution of Missouri. In addition, the 281
state tax commission shall certify each year to each county 282
clerk the increase in the general price level as measured by 283
the Consumer Price Index for All Urban Consumers for the 284
United States, or its successor publications, as defined and 285
officially reported by the United States Department of 286
Labor, or its successor agency. The state tax commission 287
shall certify the increase in such index on the latest 288
twelve-month basis available on February first of each year 289
over the immediately preceding prior twelve-month period in 290
order that political subdivisions shall have this 291
information available in setting their tax rates according 292
to law and Section 22 of Article X of the Constitution of 293
Missouri. For purposes of implementing the provisions of 294
this section and Section 22 of Article X of the Missouri 295
Constitution, the term "property" means all taxable 296
property, including state-assessed property. 297
(2) Each political subdivision required to revise 298
rates of levy pursuant to this section or Section 22 of 299
Article X of the Constitution of Missouri shall calculate 300
each tax rate it is authorized to levy and, in establishing 301
each tax rate, shall consider each provision for tax rate 302
revision provided in this section and Section 22 of Article 303
X of the Constitution of Missouri, separately and without 304
regard to annual tax rate reductions provided in section 305
67.505 and section 164.013. Each political subdivision 306
shall set each tax rate it is authorized to levy using the 307
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calculation that produces the lowest tax rate ceiling. It 308
is further the intent of the general assembly, pursuant to 309
the authority of Section 10(c) of Article X of the 310
Constitution of Missouri, that the provisions of such 311
section be applicable to tax rate revisions mandated 312
pursuant to Section 22 of Article X of the Constitution of 313
Missouri as to reestablishing tax rates as revised in 314
subsequent years, enforcement provisions, and other 315
provisions not in conflict with Section 22 of Article X of 316
the Constitution of Missouri. Annual tax rate reductions 317
provided in section 67.505 and section 164.013 shall be 318
applied to the tax rate as established pursuant to this 319
section and Section 22 of Article X of the Constitution of 320
Missouri, unless otherwise provided by law. 321
5. (1) In all political subdivisions, the tax rate 322
ceiling established pursuant to this section shall not be 323
increased unless approved by a vote of the people. Approval 324
of the higher tax rate shall be by at least a majority of 325
votes cast. When a proposed higher tax rate requires 326
approval by more than a simple majority pursuant to any 327
provision of law or the constitution, the tax rate increase 328
must receive approval by at least the majority required. 329
(2) When voters approve an increase in the tax rate, 330
the amount of the increase shall be added to the tax rate 331
ceiling as calculated pursuant to this section to the extent 332
the total rate does not exceed any maximum rate prescribed 333
by law. If a ballot question presents a stated tax rate for 334
approval rather than describing the amount of increase in 335
the question, the stated tax rate approved shall be adjusted 336
as provided in this section and, so adjusted, shall be the 337
current tax rate ceiling. The increased tax rate ceiling as 338
approved shall be adjusted such that when applied to the 339
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current total assessed valuation of the political 340
subdivision, excluding new construction and improvements 341
since the date of the election approving such increase, the 342
revenue derived from the adjusted tax rate ceiling is equal 343
to the sum of: the amount of revenue which would have been 344
derived by applying the voter-approved increased tax rate 345
ceiling to total assessed valuation of the political 346
subdivision, as most recently certified by the city or 347
county clerk on or before the date of the election in which 348
such increase is approved, increased by the percentage 349
increase in the consumer price index, as provided by law. 350
Such adjusted tax rate ceiling may be applied to the total 351
assessed valuation of the political subdivision at the 352
setting of the next tax rate. If a ballot question presents 353
a phased-in tax rate increase, upon voter approval, each tax 354
rate increase shall be adjusted in the manner prescribed in 355
this section to yield the sum of: the amount of revenue 356
that would be derived by applying such voter-approved 357
increased rate to the total assessed valuation, as most 358
recently certified by the city or county clerk on or before 359
the date of the election in which such increase was 360
approved, increased by the percentage increase in the 361
consumer price index, as provided by law, from the date of 362
the election to the time of such increase and, so adjusted, 363
shall be the current tax rate ceiling. 364
(3) The governing body of any political subdivision 365
may levy a tax rate lower than its tax rate ceiling and may, 366
in a nonreassessment year, increase that lowered tax rate to 367
a level not exceeding the tax rate ceiling without voter 368
approval in the manner provided under subdivision (4) of 369
this subsection. Nothing in this section shall be construed 370
as prohibiting a political subdivision from voluntarily 371
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levying a tax rate lower than that which is required under 372
the provisions of this section or from seeking voter 373
approval of a reduction to such political subdivision's tax 374
rate ceiling. 375
(4) In a year of general reassessment, a governing 376
body whose tax rate is lower than its tax rate ceiling shall 377
revise its tax rate pursuant to the provisions of subsection 378
4 of this section as if its tax rate was at the tax rate 379
ceiling. In a year following general reassessment, if such 380
governing body intends to increase its tax rate, the 381
governing body shall conduct a public hearing, and in a 382
public meeting it shall adopt an ordinance, resolution, or 383
policy statement justifying its action prior to setting and 384
certifying its tax rate. The provisions of this subdivision 385
shall not apply to any political subdivision which levies a 386
tax rate lower than its tax rate ceiling solely due to a 387
reduction required by law resulting from sales tax 388
collections. The provisions of this subdivision shall not 389
apply to any political subdivision which has received voter 390
approval for an increase to its tax rate ceiling subsequent 391
to setting its most recent tax rate. 392
6. (1) For the purposes of calculating state aid for 393
public schools pursuant to section 163.031, each taxing 394
authority which is a school district shall determine its 395
proposed tax rate as a blended rate of the classes or 396
subclasses of property. Such blended rate shall be 397
calculated by first determining the total tax revenue of the 398
property within the jurisdiction of the taxing authority, 399
which amount shall be equal to the sum of the products of 400
multiplying the assessed valuation of each class and 401
subclass of property by the corresponding tax rate for such 402
class or subclass, then dividing the total tax revenue by 403
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the total assessed valuation of the same jurisdiction, and 404
then multiplying the resulting quotient by a factor of one 405
hundred. Where the taxing authority is a school district, 406
such blended rate shall also be used by such school district 407
for calculating revenue from state-assessed railroad and 408
utility property as defined in chapter 151 and for 409
apportioning the tax rate by purpose. 410
(2) Each taxing authority proposing to levy a tax rate 411
in any year shall notify the clerk of the county commission 412
in the county or counties where the tax rate applies of its 413
tax rate ceiling and its proposed tax rate. Each taxing 414
authority shall express its proposed tax rate in a fraction 415
equal to the nearest one-tenth of a cent, unless its 416
proposed tax rate is in excess of one dollar, then one/one- 417
hundredth of a cent. If a taxing authority shall round to 418
one/one-hundredth of a cent, it shall round up a fraction 419
greater than or equal to five/one-thousandth of one cent to 420
the next higher one/one-hundredth of a cent; if a taxing 421
authority shall round to one-tenth of a cent, it shall round 422
up a fraction greater than or equal to five/one-hundredths 423
of a cent to the next higher one-tenth of a cent. Any 424
taxing authority levying a property tax rate shall provide 425
data, in such form as shall be prescribed by the state 426
auditor by rule, substantiating such tax rate complies with 427
Missouri law. All forms for the calculation of rates 428
pursuant to this section shall be promulgated as a rule and 429
shall not be incorporated by reference. The state auditor 430
shall promulgate rules for any and all forms for the 431
calculation of rates pursuant to this section which do not 432
currently exist in rule form or that have been incorporated 433
by reference. In addition, each taxing authority proposing 434
to levy a tax rate for debt service shall provide data, in 435
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such form as shall be prescribed by the state auditor by 436
rule, substantiating the tax rate for debt service complies 437
with Missouri law. A tax rate proposed for annual debt 438
service requirements will be prima facie valid if, after 439
making the payment for which the tax was levied, bonds 440
remain outstanding and the debt fund reserves do not exceed 441
the following year's payments. The county clerk shall keep 442
on file and available for public inspection all such 443
information for a period of three years. The clerk shall, 444
within three days of receipt, forward a copy of the notice 445
of a taxing authority's tax rate ceiling and proposed tax 446
rate and any substantiating data to the state auditor. The 447
state auditor shall, within fifteen days of the date of 448
receipt, examine such information and return to the county 449
clerk his or her findings as to compliance of the tax rate 450
ceiling with this section and as to compliance of any 451
proposed tax rate for debt service with Missouri law. If 452
the state auditor believes that a taxing authority's 453
proposed tax rate does not comply with Missouri law, then 454
the state auditor's findings shall include a recalculated 455
tax rate, and the state auditor may request a taxing 456
authority to submit documentation supporting such taxing 457
authority's proposed tax rate. The county clerk shall 458
immediately forward a copy of the auditor's findings to the 459
taxing authority and shall file a copy of the findings with 460
the information received from the taxing authority. The 461
taxing authority shall have fifteen days from the date of 462
receipt from the county clerk of the state auditor's 463
findings and any request for supporting documentation to 464
accept or reject in writing the rate change certified by the 465
state auditor and to submit all requested information to the 466
state auditor. A copy of the taxing authority's acceptance 467
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or rejection and any information submitted to the state 468
auditor shall also be mailed to the county clerk. If a 469
taxing authority rejects a rate change certified by the 470
state auditor and the state auditor does not receive 471
supporting information which justifies the taxing 472
authority's original or any subsequent proposed tax rate, 473
then the state auditor shall refer the perceived violations 474
of such taxing authority to the attorney general's office 475
and the attorney general is authorized to obtain injunctive 476
relief to prevent the taxing authority from levying a 477
violative tax rate. 478
(3) In the event that the taxing authority incorrectly 479
completes the forms created and promulgated under 480
subdivision (2) of this subsection, or makes a clerical 481
error, the taxing authority may submit amended forms with an 482
explanation for the needed changes. If such amended forms 483
are filed under regulations prescribed by the state auditor, 484
the state auditor shall take into consideration such amended 485
forms for the purposes of this subsection. 486
7. No tax rate shall be extended on the tax rolls by 487
the county clerk unless the political subdivision has 488
complied with the foregoing provisions of this section. 489
8. Whenever a taxpayer has cause to believe that a 490
taxing authority has not complied with the provisions of 491
this section, the taxpayer may make a formal complaint with 492
the prosecuting attorney of the county. Where the 493
prosecuting attorney fails to bring an action within ten 494
days of the filing of the complaint, the taxpayer may bring 495
a civil action pursuant to this section and institute an 496
action as representative of a class of all taxpayers within 497
a taxing authority if the class is so numerous that joinder 498
of all members is impracticable, if there are questions of 499
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law or fact common to the class, if the claims or defenses 500
of the representative parties are typical of the claims or 501
defenses of the class, and if the representative parties 502
will fairly and adequately protect the interests of the 503
class. In any class action maintained pursuant to this 504
section, the court may direct to the members of the class a 505
notice to be published at least once each week for four 506
consecutive weeks in a newspaper of general circulation 507
published in the county where the civil action is commenced 508
and in other counties within the jurisdiction of a taxing 509
authority. The notice shall advise each member that the 510
court will exclude him or her from the class if he or she so 511
requests by a specified date, that the judgment, whether 512
favorable or not, will include all members who do not 513
request exclusion, and that any member who does not request 514
exclusion may, if he or she desires, enter an appearance. 515
In any class action brought pursuant to this section, the 516
court, in addition to the relief requested, shall assess 517
against the taxing authority found to be in violation of 518
this section the reasonable costs of bringing the action, 519
including reasonable attorney's fees, provided no attorney's 520
fees shall be awarded any attorney or association of 521
attorneys who receive public funds from any source for their 522
services. Any action brought pursuant to this section shall 523
be set for hearing as soon as practicable after the cause is 524
at issue. 525
9. If in any action, including a class action, the 526
court issues an order requiring a taxing authority to revise 527
the tax rates as provided in this section or enjoins a 528
taxing authority from the collection of a tax because of its 529
failure to revise the rate of levy as provided in this 530
section, any taxpayer paying his or her taxes when an 531
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improper rate is applied has erroneously paid his or her 532
taxes in part, whether or not the taxes are paid under 533
protest as provided in section 139.031 or otherwise 534
contested. The part of the taxes paid erroneously is the 535
difference in the amount produced by the original levy and 536
the amount produced by the revised levy. The township or 537
county collector of taxes or the collector of taxes in any 538
city shall refund the amount of the tax erroneously paid. 539
The taxing authority refusing to revise the rate of levy as 540
provided in this section shall make available to the 541
collector all funds necessary to make refunds pursuant to 542
this subsection. No taxpayer shall receive any interest on 543
any money erroneously paid by him or her pursuant to this 544
subsection. Effective in the 1994 tax year, nothing in this 545
section shall be construed to require a taxing authority to 546
refund any tax erroneously paid prior to or during the third 547
tax year preceding the current tax year. 548
10. Any rule or portion of a rule, as that term is 549
defined in section 536.010, that is created under the 550
authority delegated in this section shall become effective 551
only if it complies with and is subject to all of the 552
provisions of chapter 536 and, if applicable, section 553
536.028. This section and chapter 536 are nonseverable and 554
if any of the powers vested with the general assembly 555
pursuant to chapter 536 to review, to delay the effective 556
date, or to disapprove and annul a rule are subsequently 557
held unconstitutional, then the grant of rulemaking 558
authority and any rule proposed or adopted after August 28, 559
2004, shall be invalid and void. 560
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