SCS/HB 1392 - This act prohibits the certification of ad valorem tax rates, other than rates necessary to pay principal and interest on outstanding bonds, for political subdivisions located at least partially within charter counties or the City of St. Louis which do not fix their tax rates on or before October first of each year. The act also prohibits the certification of ad valorem property tax rates, other than rates necessary to pay principal and interest on outstanding bonds, for all other political subdivisions which fail to certify their tax rate on or before September first. Fire protection districts located at least partially within charter counties or the City of St. Louis must certify their ad valorem property tax rates by no later than October first of each year. All other fire protection districts must certify their rates no later than September first of each year.
The act allows one change of hearing officer for each party to an appeal heard by the State Tax Commission. A party to an appeal need not show cause to receive a change of hearing officer, but must file a written application to disqualify the assigned hearing officer within thirty days of such assignment. Assignment of a hearing officer will be deemed to have occurred when the first scheduling order is issued by the commission and signed by the hearing officer assigned, unless otherwise stated in the order.
This act contains provisions identical to Senate Bill 860 (2010) and Senate Bill 686 (2010).
JASON ZAMKUS