SCS/SB 759 - Current law provides that a taxpayer shall be awarded costs and reasonable attorney's fees for any appeal of an assessor's classification of real property that is found by the State Tax Commission or a court of competent jurisdiction to be an erroneous classification. This act provides that any such decision shall include the recovery of such costs.

The act provides that any taxpayer not receiving such costs and fees derived from any decision made on or after January 1, 2024, shall have a cause of action against the assessor to recover such costs and fees, as well as the costs and fees associated with initiating such cause of action. Such taxpayer shall also be entitled to recover damages in an amount equal to ten percent of the original assessed value of the property that was erroneously classified.

JOSH NORBERG

Statutes affected:
Introduced (2991S.01): 138.430
Committee (2991S.02): 138.430


Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 759
Sponsor: Brown (26)
Hearing Date: 4/9/2025


COMMITTEE: Economic and Workforce Development

CHAIRMAN: Brown (26)

DATE REFERRED: 3/27/2025 DATE HEARING REQUESTED: 4/7/2025



STAFF:
Frank Catanzaro
Josh Norberg


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Arnie Dienoff
Chris Roepe - Missouri Vacation Home Association
Ruth Wiechman


WITNESSES AGAINST: