COMPENSATION FOR COUNTY CORONERS (Sections 50.327, 58.095, & 58.200)

This act provides that the salary of a coroner in a noncharter county may be set as a base schedule as provided by law subject to an increase up to $14,000 upon the majority approval of the salary commission.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and SCS/SB 1128 (2022) and similar to HB 2438 (2022).

Additionally, under current law, when the office of the sheriff is vacant, the county coroner is authorized to perform all the duties of the sheriff, until another sheriff is appointed.

This act provides that if the coroner becomes acting sheriff and the sheriff is no longer receiving the sheriff's salary, the coroner may be paid, in addition to the coroner's salary, the difference between the salaries of the sheriff and coroner so that the coroner receives the equivalent of the sheriff's salary while serving as acting sheriff.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022), SB 1085 (2022), and HB 2175 (2022).

BASE SALARY SCHEDULES FOR THIRD CLASS COUNTIES (Section 50.327)

This act provides that the salary commission of any third class county may amend the base salary schedules as provided by law for the computation of salaries for county officials to include assessed valuation factors in excess of $300 million dollars; provided that the percentage of any adjustments shall be equal for all county officials in that county.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and SB 704 (2022).

PUBLISHING OF COUNTY FINANCIAL STATEMENTS (Sections 50.815, 50.820, 50.800, & 50.810)

This act changes the date counties shall prepare and publish their financial statements from the first Monday in March to June 30th of each year. Additionally, the county treasurer shall not pay the county commission until notice is received from the state auditor that the county's financial statement has been published in a newspaper after the first day of July.

This act also requires second, third, and fourth class counties to produce and publish a county annual financial statement in the same manner as counties of the first classification. The financial statement shall include the name, office, and current gross annual salary of each elected or appointed county official.

The county clerk or other county officer preparing the financial statement shall provide an electronic copy of the data used to create the financial statement without charge to the newspaper requesting the data.

Finally, the newspaper publishing the financial statement shall charge and receive no more than its regular local classified advertising rate as published 30 days before the publication of the financial statement.

These provisions are identical to provisions in SB 1362 (2024), the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022), SB 845 (2022), and SB 1191 (2022) and substantially similar to SB 1541 (2022) and HB 381 (2021).

COUNTY AUDITORS (Section 55.160)

This act provides that, upon request, a county auditor in certain counties shall have access to and the ability to audit and examine claims of every kind and character for which a county officer has a fiduciary duty.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and substantially similar to SB 889 (2022) and SB 628 (2021).

BOONE COUNTY SHERIFF (Section 57.317)

Under current law, first and second class county sheriffs shall receive salaries equal to 80% of the compensation of associate circuit judges of the county.

This act excludes sheriffs in Boone County.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022).

NEIGHBORHOOD IMPROVEMENT DISTRICTS (Section 67.457 & 67.461)

Current law requires the governing body of a city or county to provide notice of a public hearing to consider the plans, specifications, and proposed assessment rolls for a neighborhood improvement district (NID), with such notice to be published in a newspaper of general circulation and mailed to each owner of real property subject to assessment within the boundaries of the NID.

This act requires such notice to also be given to the Department of Revenue, which shall publish such information on its website.

This act also requires the governing body of a city or county establishing a NID to submit to the State Auditor and the Department of Revenue a description of the boundaries of the district, as well as information on assessments made in the district, as described in the act. The governing body establishing a NID shall not order any assessments on property within the district until such information is submitted.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and HCS/SCS/SB 908 (2022).

COMMUNITY IMPROVEMENT DISTRICTS (Sections 67.1421, 67.1431, & 67.1471)

Current law requires the governing body of a municipality to provide notice of a public hearing to establish or amend a community improvement district (CID), with such notice to be published in a newspaper of general circulation and mailed to each owner of real property within the boundaries of the CID. This act requires such notice to also be given to the Department of Revenue, which shall publish such information on its website.

This act also requires the governing body of a city or county establishing a CID to submit to the State Auditor and the Department of Revenue a description of the boundaries of the district, as well as the rates of property tax and sales tax in the district, as described in the act. The governing body establishing a CID shall not collect any taxes or assessments until such information is submitted.

Current law also requires the governing board of a CID to provide a proposed annual budget to the governing body of the city, as well as submit a report including financial and other information to the municipal clerk and the Department of Economic Development. This act requires such information to also be sent to the Department of Revenue and the State Auditor.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and HCS/SCS/SB 908 (2022).

TAX INCREMENT FINANCING DISTRICTS (Sections 99.825, 99.830, & 99.865)

Current law requires a tax increment financing (TIF) commission to provide notice of a public hearing prior to the adoption of an ordinance proposing a redevelopment plan or project, with such notice to be published in a newspaper of general circulation and mailed to each owner of real property within the boundaries of the TIF district. This act requires such notice to also be given to the Department of Revenue, which shall publish such information on its website.

This act also requires the governing body of the municipality establishing a redevelopment area to submit to the State Auditor and the Department of Revenue a description of the boundaries of the redevelopment area, estimated redevelopment project costs, and the date on which the redevelopment area terminates, as described in the act. The governing body establishing a redevelopment area shall not deposit any payments in lieu of taxes into the special allocation fund until such information is submitted.

Current law also requires the governing body of a municipality to provide notice of a public hearing to be held five years after the establishment of a redevelopment plan, with such notice to be published in a newspaper of general circulation. This act requires such notice to also be given to the Department of Revenue, which shall publish such information on its website.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022).

COUNTY FINANCIAL STATEMENT PENALTIES FOR FAILURE TO FILE (Section 105.145)

Under current law, any transportation development district having gross revenues of less than $5,000 in a fiscal year for which an annual financial statement was not timely filed to the State Auditor is not subject to a fine.

This act provides that any political subdivision that has gross revenues of less than $5,000 or that has not levied or collected sales or use taxes in the fiscal year for which the annual financial statement was not timely filed shall not be subject to a fine.

Additionally, if failure to timely submit the annual financial statement is the result of fraud or other illegal conduct by an employee or officer of the political subdivision, the political subdivision shall not be subject to a fine if the statement is filed within 30 days of discovery of the fraud or illegal conduct.

If the political subdivision has an outstanding balance for fines at the time it files its first annual financial statement after August 28, 2024, the Director of Revenue shall make a one-time downward adjustment to such outstanding balance in an amount that reduces the outstanding balance by no less than 90%. If the Director of Revenue determines a fine is uncollectable, the Director shall have the authority to make a one-time downward adjustment to any outstanding penalty.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and the truly agreed to and finally passed SS/SCS/SB 724 (2022) and substantially similar to HB 441 (2021), HB 826 (2021), and to provisions in SCS/SB 527 (2021).

AUCTIONS FOR LAND WITH DELINQUENT PROPERTY TAXES (Sections 140.170 & 140.190)

This act allows a county collector to hold an auction of lands with delinquent property taxes through electronic media at the same time as said auction is held in-person.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and SB 1144 (2022).

TRANSPORTATION DEVELOPMENT DISTRICTS (Sections 238.212 & 238.222)

Current law requires a circuit clerk to provide notice to the public that a petition has been filed for the creation of a transportation development district (TDD), with such notice to be published in a newspaper of general circulation. This act requires such notice to also be given to the Department of Revenue, which shall publish such information on its website.

This act also requires the governing body of a local transportation authority establishing a district to submit to the State Auditor and the Department of Revenue a description of the boundaries of the district, as well as the rates of property tax and sales tax in the district, as described in the act. The governing body establishing a TDD shall not collect any taxes until such information is submitted.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and HCS/SCS/SB 908 (2022).

EMERGENCY VEHICLES (Section 304.022)

This act adds vehicles operated by county or municipal park rangers to the definition of "emergency vehicle" applicable to yielding the right-of-way and the display of emergency lights.

This act is identical to provisions in SB 1476 (2024), SCS/HB 1707 (2024), and the truly agreed to and finally passed CCS/SS/SCS/HCS/HB 1606 (2022).

SALARIES OF COUNTY PUBLIC ADMINISTRATORS (Section 473.742)

Currently, if a public administrator of a second, third, or fourth class county or of the City of St. Louis elects to be placed on salary, the salary is determined by a schedule based on the average number of open letters in the two years preceding the term in which the salary is elected. This act provides that every public administrator who begins his or her term on or after January 1, 2024, shall be deemed to have elected to receive such salary. This act also provides that a letter of guardianship and a letter of conservatorship shall be counted as separate letters. Additionally, it shall be two letters if the public administrator is appointed by the court as both a guardian and a conservator to the same ward or protectee.

Furthermore, this act provides that upon majority approval by the salary commission, a public administrator may be paid according to the assessed valuation schedule set forth in the act. If the salary commission elects to pay a public administrator according to the assessed valuation schedule, the salary commission shall not elect to change at any future time to pay the public administrator according to the average number of open letters in lieu of paying them according to the assessed valuation schedule.

These provisions are identical to provisions in the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and SB 1088 (2022) and substantially similar to HB 2450 (2022) and HB 2450 (2021) and is similar to SB 803 (2020).

MARY GRACE PRINGLE

HA #1: ADDS PROVISIONS RELATING TO THE "PROPERTY ASSESSMENT CLEAN ENERGY ACT (PACE)".

HA #2: ADDS PROVISIONS RELATING TO JAIL REIMBURSEMENTS TO COUNTIES AND THE CITY OF ST. LOUIS.

HA #1 TO HA #3: ADDS PROVISIONS RELATING TO AN INCOME TAX DEDUCTION ON ANY GAIN IN INTEREST ON MUNICIPAL BONDS.

HA #3: MODIFIES PROVISIONS RELATING TO COMMUNITY IMPROVEMENT DISTRICTS, ADDS PROVISIONS RELATING EXEMPTION OF PROPERTY OF A NONPROFIT FROM PROPERTY TAX, ADDS PROVISIONS RELATING TO VIDEO SERVICE PROVIDERS, ADDS PROVISIONS RELATING TO TAXATION BALLOT MEASURE LANGUAGE, AND ADDS PROVISIONS RELATING TO TRANSPORTATION DEVELOPMENT DISTRICTS.

HA #4: ADDS PROVISIONS RELATING TO THE COUNTY SALES TAX ACT AND LAW ENFORCEMENT SALES TAX.