SB 97 - This act requires the completion of a certificate of value upon the sale or transfer of certain parcels of real property. The certificate shall not be completed on agricultural or commercial property unless the property is located in a first class charter county or the city of St. Louis. The certificate shall contain the purchase price of such property, or in some cases, a reasonable estimate of value of such property, the actual or intended use of such property, and the reason why any required information is not available. The information contained in the certificate shall not be released by the county assessor except in certain circumstances to the State Tax Commission, State Auditor, directly affected taxpayers protesting an assessment and appraisers licensed by the state.

This act has an effective date of October 1, 1995.
TOM CRAWFORD