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SCR 19 - This resolution disapproves the regulation filed by the State Tax Commission on December 23, 2011, that establishes new values for certain agricultural and horticultural property based on the land's productive capability. The State Tax Commission is required to set the value for each of the eight grades of agricultural land based upon productive capability for use by county assessors to determine property tax liabilities. Section 137.021, RSMo, authorizes the General Assembly to disapprove any regulation containing new agricultural land values by a concurrent resolution adopted within the first sixty calendar days of the session following promulgation of such regulation. This resolution is similar to HCR 8 (2012). EMILY KALMER
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