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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 SA #1 - PROHIBITS THE STATE AUDITOR FROM AUDITING TRANSPORTATION DEVELOPMENT DISTRICTS MORE OFTEN THAN EVERY 3 YEARS AND LIMITS THE COST OF THE AUDIT TO BE PAID BY THE DISTRICT TO 3% OF THE DISTRICTS REVENUE. SA #2 - SPECIFIES HOW TRACTORS OR TRAILERS USED IN INTERSTATE COMMERCE SHALL HAVE THEIR VALUES ASSESSED FOR PROPERTY TAX PURPOSES. SA #3 - REQUIRES ASSESSORS TO USE THE LOWEST TRADE IN VALUE IDENTIFIED IN THE NATIONALLY PUBLISHED MOTOR VEHICLE VALUE GUIDE. SA #4 - REQUIRES THE STATE TAX COMMISSION TO ASSIGN A HEARING OFFICER WITHIN 60 DAYS OF THE APPEAL OF PROPERTY TAX ASSESSMENTS. SA #5 - ALLOWS CONVERSION OF A LOCAL HOSPITAL INTO A NON-PROFIT CORPORATION. SA #6 - EXEMPTS THE ARCH TAX AND TAXES IMPOSED TO PAY FOR EMERGENCY COMMUNICATION SERVICES IN ST. LOUIS COUNTY FROM TIF DIVERSION. SA #7 - REQUIRES NOTICE OF NEIGHBORHOOD IMPROVEMENT DISTRICTS TO BE FILED WITH THE COUNTY CLERK. SA #8 - ALLOWS A CERTAIN CITY TO ANNEX A PORTION OF UNINCORPORATED LAND THAT IS SURROUNDED BY SUCH CITY. SA #9 - CREATES THE REBUILD DAMAGED INFRASTRUCTURE PROGRAM AND TRANSFERS MONEYS BETWEEN CERTAIN FUNDS.
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