MISSOURI ACCOUNTABILITY PORTAL

(Section 37.850)

This act requires bonds and obligations issued or incurred by political subdivisions, debt incurred by public charter schools, and the governor's release or withholding of public funds to be placed on the accountability portal.

SPECIAL ASSESSMENTS FOR NEIGHBORHOOD IMPROVEMENT DISTRICTS

(Sections 67.463 and 67.469)

Currently, the Boone County county collector is authorized to collect a fee when collecting special assessments for Neighborhood Improvement Districts. This act allows county collectors in any county to collect this fee.

This act also expands the existing law that allows liens against property to be foreclosed for failure to pay Neighborhood Improvement district special assessments, so that first class counties and the city of St. Louis may also foreclose on these liens by a land tax sale under the provisions of law that govern land tax sales in those counties.

CARTER COUNTY TRANSIENT GUEST TAX

(Section 67.1018)

This act adds charges for RV sites, campsites, lodges, bed and breakfasts, cabins, RV parks, and campgrounds to the list of places transient guests must pay taxes in Carter County.

Currently, the tax can be imposed on charges for all sleeping rooms, hotels, and motels.

In addition, this act specifies that the tax cannot be less than 2% per occupied room or site per night.

All of the revenue generated from the tax must be used to fund the promotion, operation, and development of tourism. Under current law, half of the revenue from the tax is used to fund county law enforcement and the other half goes to the

promotion of tourism.

This provision is similar to a provision of HCS/SCS/SB 692 (2012) and HB 1552 (2012).

SPECIAL ASSESSMENTS FOR COMMUNITY IMPROVEMENT DISTRICTS

(Section 67.1521)

Despite contrary provisions of law, currently the county collector in Boone County is authorized to add special assessments levied for community improvement districts to the annual real estate tax bills for the properties being benefitted by the district. Unpaid special assessments on the first day of January are considered delinquent and enforcement of the delinquent bills is governed by the laws concerning delinquent and back taxes. A lien may be foreclosed in the same manner as a tax upon real property by land tax sales. This act allows these provisions to apply to any county.

BUCHANAN COUNTY THEATER, CULTURAL ARTS, AND ENTERTAINMENT TAXING DISTRICT

(Sections 67.2500 and 67.2510)

This act adds Buchanan County and the cities, towns, or villages within Buchanan County to the list of governmental entities that are authorized to establish a Theater, Cultural Arts, and Entertainment taxing district.

This provision is identical to SB 465 (2012).

CONVENTION AND TOURISM TAX

(Section 92.338)

This act allows the city council of Kansas City to pass an ordinance and seek voter approval to collect the city convention and tourism tax from hotel guests who are otherwise exempt by law from paying this tax and from paying state and local sales taxes.

TAX INCREMENT FINANCING

(Section 99.845)

This act adds county sales taxes for emergency communications systems and sales taxes levied by the Jackson County Transit Authority for the operation of transportation facilities to the list of taxes that may not be deposited into a special allocation fund for the purposes of tax increment financing.

This provision is similar to a provision of HCS/SB 668 (2012) and SS#2/SCS/HCS/HB 1623 (2012).

ENTERPRISE ZONES AND ENHANCED ENTERPRISE ZONES

(Sections 135.215 and 135.963)

This act specifies that the exemptions from assessment and payment of one-half of the taxes imposed on improvements to real property in enterprise zones or in enhanced enterprise zones only apply if the political subdivision or municipality levies ad valorem taxes.

TAXATION OF TIME-SHARE UNITS

(Section 137.016)

This act modifies the definition of residential property for property tax purposes to include time-share units, unless they are rented and subject to sales tax.

This provision is similar to a provision of HCS/HB 1818 (2012), HCS/SB 591 (2012), and identical to a provision of SS#2/SCS/HCS/HB 1623 (2012).

ASSESSMENT OF REAL PROPERTY

(Section 137.076)

This act requires county assessors to consider foreclosures and bank sales when establishing the value of parcels of real property for property tax purposes.

This act is identical to SCS/SB 510 (2012) and similar to SB 52 (2011) and similar to provisions contained within SB 671 (2010).

LOCAL USE TAX ON MOTOR VEHICLES, TRAILERS, BOATS AND OUTBOARD MOTORS

(Section 144.758)

This act allows counties and municipalities that have not passed a general use tax to submit a local use tax on motor vehicles, trailers, boats and outboard motors to its voters. The local use tax shall be equal to the county's or city's local sales tax.

This provision has an emergency clause.

TITLES FOR SCHOOL PROPERTY

(Section 177.011)

Current law provides that the title of all schoolhouse sites and other school property is vested in the district in which the property is located. This amendment makes an exception for community college districts and provides that nothing will be construed to impair the duty and authority of the coordinating board for higher education to approve academic programs.

SPECIAL ROAD ROCK FUND

(Section 231.444)

This act adds Shelby County and Monroe County to the list of counties that may, by ordinance and upon approval by a majority of voters, levy and impose a tax not to exceed the rate of one dollar on each acre of real property classified as agricultural and horticultural property.

The proceeds must be deposited in the "Special Road Rock Fund" to pay for road rock to be placed on county roads.

FIRE PROTECTION DISTRICT REGULATION OF NEW CONSTRUCTION

(Section 321.228)

This act prohibits a fire protection district from enforcing any regulations dealing with new residential construction if the city, town, village, or county in which the construction is located has already adopted regulations for such construction.

Fire protection districts, do, however, have final regulatory authority over the location and specifications of fire hydrants and fire lanes and may inspect certain dwellings. However, this authority shall not be construed to require political subdivisions supplying water to incur any costs to modify its water supply infrastructure. Fire protection districts may not collect a fee for such services.

This provision is similar to HCS/HB 1458 (2012), HCS/SCS/SB 591 (2012), and a provision of SS#2/SCS/HCS/HB 1623 (2012).

FIRE PROTECTION DISTRICT CONSOLIDATION

(Section 321.460)

Under current law, two or more fire protection districts who have at least one common boundary may consolidate. This act also allows two or more fire protection districts that are located in the same county, in whole or part, to consolidate.

This provision is identical to a provision of HCS/HB 1458 (2012).

CLOSED RECORDS

(Section 610.021)

This act extends the sunset from December 31, 2012 to December 31, 2016 on provisions of the Sunshine law that allow public governmental bodies to close meetings, records, and votes on guidelines and policies used for responding to incidents involving terrorism and on security systems and structural plans of government properties.

This provision is similar to a provision of HCS/HB 1970 (2012).

EMILY KALMER

SA 1-This amendment adds the three-sixteenths of one cent sales tax counties in the Metropolitan Park and Recreation District may collect after the passage of SCS/HB 1504 to the list of taxes that may not be deposited into a special allocation fund for the purposes of tax increment financing.

SA 2-Under current law, ambulance districts and fire protection districts are entitled to reimbursement from a tax increment financing special allocation fund of 50 to 100 percent of the district's tax increment. This amendment provides that the ambulance district board or fire protection district board set the percentage of its reimbursement prior to any funds being deposited in the special allocation fund.

SA 3-Currently, if after having a hearing, a tax increment financing commission makes a recommendation in opposition to the proposed redevelopment plan, project, or area, the county, city, town, or village may only approve the plan by a two-thirds majority vote of the governing body of the county, city, town, or village. This amendment prohibits St. Louis County, St. Charles County, and Jefferson County, and cities, towns, and villages in these counties from approving a proposed redevelopment plan, unless a majority of the members of a county, city, town, or village tax increment financing commission vote to make a recommendation approving the plan, or the plan is approved by a majority of the voters of the county, city, town, or village at the next regularly scheduled municipal or general election.

This amendment is similar to SB 721 (2012) and a provision of SCS/HCS/HB 1623 (2012).

SA 4-This amendment allows and establishes procedures for counties to decrease their annual budgets no more than twice each fiscal year when faced with unanticipated funding of two percent or greater.

The budget reduction may not affect any one independently affected officeholder unless all officeholders who receive funds from the same budget category have negotiated ways to cover the shortfall. Also, the reductions may not impact any dedicated fund created by law.

The provisions of this amendment expire on July 1, 2015.

Charter counties may follow procedures in their charters for amending their budgets rather than the provisions of this amendment.

This provision is identical to SCS/SB 692 (2012) and is similar to provisions of HCS/SS/SCS/SB 580 (2010) and HB 1793 (2010).