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SCS/HCS/HB 1035 - This act modifies provisions relating to property taxes. NEIGHBORHOOD IMPROVEMENT DISTRICTS Currently, the Boone County collector is authorized to collect a fee when collecting special assessments for Neighborhood Improvement Districts. This act allows the Jackson County collector to also collect this fee. (Section 67.463) 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 certain first class counties, charter 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. (Section 67.469) These provisions are identical to SB 138 (2013) and similar to provisions of SS/SCS/HB 1170 (2012) and SS/SCS/HCS/HB 1865 (2012). FORMS FILED WITH THE STATE AUDITOR Currently, taxing authorities levying a property tax must file a form with the State Auditor every year. The State Auditor then determines if the tax rate complies with state law . This act allows taxing authorities to amend the form. The amended form must be accompanied by an explanation of the need for changes. The State Auditor must take the amended form into consideration when determining if the tax rate complies with state law. This provision is similar to a provision in HCS/SS#2/SCS/SBs 26, 11 & 31 (2013). (Section 137.073) DEPOSITS INTO THE COUNTY ASSESSMENT FUND Currently, all counties are required to deposit a percentage of property taxes collected into the assessment fund of the county. An additional amount is required to be deposited in the fund until December 31, 2015. This act requires collection of the additional amount indefinitely. This provision is identical to HB 702 (2013) and SB 315 (2013). (Section 137.720) MIKE HAMMANN
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