HOUSE BILL NO. 2626 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE TAYLOR (48).
4402H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 21.810, 48.020, 50.610, 53.081, 53.250, 100.050, 137.010, 137.016, 137.021, 137.022, 137.073, 137.076, 137.079, 137.100, 137.115, 137.122, 137.160, 137.180, 137.235, 137.237, 137.243, 137.245, 137.295, 137.300, 137.335, 137.345, 137.355, 137.375, 137.405, 137.465, 137.480, 137.515, 137.720, 137.750, 137.930, 137.940, 137.985, 137.1003, 137.1018, 138.030, 138.060, 138.080, 138.110, 138.135, 138.180, 138.190, 138.200, 138.210, 138.235, 138.250, 138.290, 138.320, 138.330, 138.380, 138.390, 138.400, 138.420, 138.430, 138.433, 138.434, 138.435, 138.440, 138.445, 138.470, 138.480, 139.031, 150.080, 150.090, 150.290, 150.350, 150.360, 150.370, 151.020, 151.030, 151.040, 151.050, 151.060, 151.070, 151.080, 151.090, 151.100, 151.110, 151.140, 151.150, 151.170, 151.320, 151.330, 151.340, 153.030, 153.040, 153.050, 155.020, 155.030, 155.040, 155.050, 160.254, 162.925, 164.011, 164.013, 178.880, 233.500, 321.554, and 536.085, RSMo, and to enact in lieu thereof one hundred three new sections relating to the renaming of a state entity.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 21.810, 48.020, 50.610, 53.081, 53.250, 100.050, 137.010, 2 137.016, 137.021, 137.022, 137.073, 137.076, 137.079, 137.100, 137.115, 137.122, 137.160, 3 137.180, 137.235, 137.237, 137.243, 137.245, 137.295, 137.300, 137.335, 137.345, 137.355, 4 137.375, 137.405, 137.465, 137.480, 137.515, 137.720, 137.750, 137.930, 137.940, 137.985, 5 137.1003, 137.1018, 138.030, 138.060, 138.080, 138.110, 138.135, 138.180, 138.190, 6 138.200, 138.210, 138.235, 138.250, 138.290, 138.320, 138.330, 138.380, 138.390, 138.400, 7 138.420, 138.430, 138.433, 138.434, 138.435, 138.440, 138.445, 138.470, 138.480, 139.031, 8 150.080, 150.090, 150.290, 150.350, 150.360, 150.370, 151.020, 151.030, 151.040, 151.050,
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 2626 2
9 151.060, 151.070, 151.080, 151.090, 151.100, 151.110, 151.140, 151.150, 151.170, 151.320, 10 151.330, 151.340, 153.030, 153.040, 153.050, 155.020, 155.030, 155.040, 155.050, 160.254, 11 162.925, 164.011, 164.013, 178.880, 233.500, 321.554, and 536.085, RSMo, are repealed and 12 one hundred three new sections enacted in lieu thereof, to be known as sections 21.810, 13 48.020, 50.610, 53.081, 53.250, 100.050, 137.010, 137.016, 137.021, 137.022, 137.073, 14 137.076, 137.079, 137.100, 137.115, 137.122, 137.160, 137.180, 137.235, 137.237, 137.243, 15 137.245, 137.295, 137.300, 137.335, 137.345, 137.355, 137.375, 137.405, 137.465, 137.480, 16 137.515, 137.720, 137.750, 137.930, 137.940, 137.985, 137.1003, 137.1018, 138.030, 17 138.060, 138.080, 138.110, 138.135, 138.180, 138.190, 138.200, 138.210, 138.235, 138.250, 18 138.290, 138.320, 138.330, 138.380, 138.390, 138.400, 138.420, 138.430, 138.433, 138.434, 19 138.435, 138.440, 138.445, 138.470, 138.480, 139.031, 150.080, 150.090, 150.290, 150.350, 20 150.360, 150.370, 151.020, 151.030, 151.040, 151.050, 151.060, 151.070, 151.080, 151.090, 21 151.100, 151.110, 151.140, 151.150, 151.170, 151.320, 151.330, 151.340, 153.030, 153.040, 22 153.050, 155.020, 155.030, 155.040, 155.050, 160.254, 162.925, 164.011, 164.013, 178.880, 23 233.500, 321.554, and 536.085, to read as follows: 21.810. 1. There is established a permanent joint committee of the general assembly 2 to be known as the "Joint Committee on Tax Policy" which shall be composed of five 3 members of the senate, appointed by the president pro tem of the senate, and five members of 4 the house of representatives, appointed by the speaker of the house of representatives. A 5 majority of the members of the committee shall constitute a quorum. The members shall 6 annually select one of the members to be the chair and one of the members to be the vice 7 chair. The speaker of the house of representatives and the president pro tem of the senate 8 shall appoint the respective majority members. The minority leader of the house and the 9 minority leader of the senate shall appoint the respective minority members. The members 10 shall receive no additional compensation, but shall be reimbursed for actual and necessary 11 expenses incurred by them in the performance of their duties. No major party shall be 12 represented on the committee by more than three members from the senate nor by more than 13 three members from the house. The committee is authorized to meet and act year round and 14 to employ the necessary personnel within the limits of appropriations. The staff of the 15 committee on legislative research, house research, and senate research shall provide necessary 16 clerical, research, fiscal, and legal services to the committee, as the committee may request. 17 2. It shall be the duty of the committee: 18 (1) To make a continuing study and analysis of the current and proposed tax policy of 19 this state as it relates to: 20 (a) Fairness and equity; 21 (b) True economic impact; 22 (c) Burden on individuals and businesses; HB 2626 3
23 (d) Effectiveness of tax expenditures; 24 (e) Impact on political subdivisions of this state; 25 (f) Agreements and contracts with the federal government, other states and territories, 26 political subdivisions, and private entities relating to the collection and administration of state 27 and local taxes and fees; 28 (g) Compliance with the state and United States Constitution and federal and 29 international law; and 30 (h) The effects of interstate commerce; 31 (2) To make a continuing study and review of the department of revenue, the 32 department of economic development, the state [tax] assessment commission or its 33 successor entity, and any other state agency, commission, or state executive office 34 responsible for the administration of tax policies; 35 (3) To study the effects of the coupling or decoupling with the federal income tax 36 code as it relates to the state income tax; 37 (4) To make recommendations, as and when the committee deems fit, to the general 38 assembly for legislative action or to report findings and to the departments, commissions, and 39 offices for administrative or procedural changes; 40 (5) To study the effects of a sales tax holiday; and 41 (6) To examine and assess the public benefit of any tax credit program that is the 42 subject of an audit by the state auditor pursuant to section 620.1300 and provide a report to 43 the general assembly and the governor with the committee's findings and recommendations, if 44 any, regarding such tax credit program within six months of receiving the audit report. 45 3. All state departments, commissions, and offices responsible for the administration 46 of tax policies shall cooperate with and assist the committee in the performance of its duties 47 and shall make available all books, records and information requested, except individually 48 identifiable information regarding a specific taxpayer. The committee may also consult with 49 public and private universities and academies, public and private organizations, and private 50 citizens in the performance of its duties. The committee may contract with public and private 51 entities, within the limits of appropriation, for analysis and study of current or proposed 52 changes to state and local tax policy. The committee shall have the power to subpoena 53 witnesses, take testimony under oath, compel the attendance of witnesses, the giving of 54 testimony and the production of records. 48.020. 1. All counties of this state are hereby classified, for the purpose of 2 establishing organization and powers in accordance with the provisions of Section 8, Article 3 VI, Constitution of Missouri, into four classifications determined as follows: 4 Classification 1. All counties having an assessed valuation of nine hundred million 5 dollars and over shall automatically be in the first classification after that county has HB 2626 4
6 maintained such valuation for the time period required by section 48.030; however, any 7 county of the second classification which, on August 28, 2010, has had an assessed valuation 8 of at least six hundred million dollars for at least one year may, by resolution of the governing 9 body of the county, elect to be classified as a county of the first classification after it has 10 maintained such valuation for the period of time required by the provisions of section 48.030. 11 Classification 2. All counties having an assessed valuation of six hundred million 12 dollars and less than the assessed valuation necessary for that county to be in the first 13 classification shall automatically be in the second classification after that county has 14 maintained such valuation for the time period required by section 48.030. 15 Classification 3. All counties having an assessed valuation of less than the assessed 16 valuation necessary for that county to be in the second classification shall automatically be in 17 the third classification. 18 Classification 4. All counties which have attained the second classification prior to 19 August 13, 1988, and which would otherwise return to the third classification after August 13, 20 1988, because of changes in assessed valuation shall remain a county in the second 21 classification and shall operate under the laws of this state applying to the second 22 classification. 23 2. The required assessed valuation for each classification under subsection 1 of this 24 section shall be increased annually by an amount equal to the percentage change in the annual 25 average of the Consumer Price Index for All Urban Consumers (CPI-U) or zero, whichever is 26 greater. The state [tax] assessment commission, or its successor entity, shall calculate and 27 publish this amount so that it is available to all counties. 50.610. After the budget hearings, the county commission may revise, alter, increase 2 or decrease the items contained in the budget and may eliminate any item or add new items. 3 If it increases the total proposed expenditures from any fund so that the total proposed 4 expenditures exceed the total estimated income, it shall also make provision for the necessary 5 additional income so that the budget as adopted shall provide revenue at least equal to 6 expenditures for each fund. Any cash surplus at the end of any fiscal year shall be carried 7 forward and merged with the revenues of the succeeding year. Payment of any legal unpaid 8 obligations of any prior year, however, shall be a first charge in the budget against the 9 revenues of the budget year. Except as herein provided, the budget shall be adopted and the 10 appropriation order finally made at least ten days after the beginning of the fiscal year. At the 11 same time, the county commission shall tentatively fix the tax rate necessary to finance and 12 balance the budget. At the same time, also, a statement shall be prepared and made public 13 showing the changes made by the county commission in the budget. The final tax rate need 14 not be fixed until final action by the state [tax] assessment commission, or its successor 15 entity, on the assessment made by the county assessor. In any year in which the terms of any HB 2626 5
16 of the commissioners of the county commission in counties of classes one and two expire, the 17 budget shall be approved and the appropriation order made by the new commission within 18 thirty days after the beginning of the fiscal year. 53.081. The assessor in each county, except counties of the first class having a charter 2 form of government, in addition to other duties provided by law, shall each calendar month 3 verify ten sales of real property made within his or her county during that month and shall 4 make a report of these sales to the state [tax] assessment commission, or its successor entity. 5 The report of each such sale shall contain: 6 (1) The name of the grantor; 7 (2) The name of the grantee; 8 (3) The amount of consideration when available; and if not available then the assessor 9 shall reassess the property; 10 (4) The amount at which the property is currently assessed; 11 (5) Whether or not the sale involved newly constructed property; and 12 (6) The name of the person verifying the sale. 53.250. As used in sections 53.250 to [53.265] 53.270, unless the context clearly 2 indicated otherwise, the following words mean: 3 (1) "Assessor or assessing officer", county assessor of all second, third, and fourth 4 class counties, and all first class counties without a charter form of government and the 5 assessing officer of the city of St. Louis; 6 (2) "Assessor-elect", a person who has been elected or appointed to the office of 7 county assessor in any second, third, or fourth class county or any first class county without a 8 charter form of government, or as the assessing officer of the City of St. Louis, but who has 9 not yet begun his or her term of office; 10 (3) "Commission", state [tax] assessment commission, or its successor entity; 11 (4) "Course of study", course or courses approved by the [state tax] commission. 100.050. 1. Any municipality proposing to carry out a project for industrial 2 development shall first, by majority vote of the governing body of the municipality, approve 3 the plan for the project. The plan shall include the following information pertaining to the 4 proposed project: 5 (1) A description of the project; 6 (2) An estimate of the cost of the project; 7 (3) A statement of the source of funds to be expended for the project; 8 (4) A statement of the terms upon which the facilities to be provided by the project 9 are to be leased or otherwise disposed of by the municipality; and 10 (5) Such other information necessary to meet the requirements of sections 100.010 to 11 100.200. HB 2626 6
12 2. If the plan for the project is approved after August 28, 2003, and the project plan 13 involves issuance of revenue bonds or involves conveyance of a fee interest in property to a 14 municipality, the project plan shall additionally include the following information: 15 (1) A statement identifying each school district, community college district, 16 ambulance district board operating under chapter 190, fire protection district board operating 17 under chapter 321, county, or city affected by such project except property assessed by the 18 state [tax] assessment commission pursuant to chapters 151 and 153; 19 (2) The most recent equalized assessed valuation of the real property and personal 20 property included in the project, and an estimate as to the equalized assessed valuation of real 21 property and personal property included in the project after development; 22 (3) An analysis of the costs and benefits of the project on each school district, 23 community college district, ambulance district board operating under chapter 190, fire 24 protection district board operating under chapter 321, county, or city; and 25 (4) Identification of any payments in lieu of taxes expected to be made by any lessee 26 of the project, and the disposition of any such payments by the municipality. 27 3. If the plan for the project is approved after August 28, 2003, any payments in lieu 28 of taxes expected to be made by any lessee of the project shall be applied in accordance with 29 this section. The lessee may reimburse the municipality for its actual costs of issuing the 30 bonds and administering the plan. All amounts paid in excess of such actual costs shall, 31 immediately upon receipt thereof, be disbursed by the municipality's treasurer or other 32 financial officer to each school district, community college district, ambulance district board 33 operating under chapter 190, fire protection district board operating under chapter 321, 34 county, or city in proportion to the current ad valorem tax levy of each school district, 35 community college district, ambulance district board operating under chapter 190, fire 36 protection district board operating under chapter 321, county, or city; however, in any county 37 of the first classification with more than ninety-three thousand eight hundred but fewer than 38 ninety-three thousand nine hundred inhabitants, or any county of the first classification with 39 more than one hundred thirty-five thousand four hundred but fewer than one hundred thirty- 40 five thousand five hundred inhabitants, if the plan for the project is approved after May 15, 41 2005, such amounts shall be disbursed by the municipality's treasurer or other financial 42 officer to each affected taxing entity in proportion to the current ad valorem tax levy of each 43 affected taxing entity. 44 4. Notwithstanding the provisions of subsection 3 of this section to the contrary, 45 beginning August 28, 2018, any district or county imposing a property tax for the purposes of 46 providing emergency services under chapter 190 or 321 to the project area shall be entitled to 47 be reimbursed in an amount that is at least fifty percent but not more than one hundred 48 percent of the amount of ad valorem property tax revenues that such district or county would HB 2626 7
49 have received in the absence of a tax abatement or exemption provided to property included 50 in the project. An ambulance district board operating under chapter 190, a fire protection 51 district board operating under chapter 321, or the governing body of a county operating a 911 52 center providing emergency or dispatch services under chapter 190 or 321 shall annually set 53 the reimbursement rate provided in this subsection prior to the time the assessment is 54 determined by the assessor of the county in which the project is located, or, if not located 55 within a county, then the assessor of such city. If the plan is amended by ordinance or by any 56 other means after August 28, 2018, the ambulance or fire protection district or the governing 57 body of a county operating a 911 center providing emergency or dispatch services under 58 chapter 190 or 321 shall have the right to recalculate the reimbursement rate pursuant to this 59 subsection. 137.010. The following words, terms and phrases when used in laws governing 2 taxation and revenue in the state of Missouri shall have the meanings