SB 514
Modifies provisions relating to taxation
LR Number:
Last Action:
3/27/2023 - Hearing Cancelled S Economic Development and Tax Policy Committee
Journal Page:
Effective Date:
August 28, 2023

Current Bill Summary

SB 514 - This act modifies provisions relating to taxation.


This act requires that certain compensation paid to county assessors, other than county assessors in a first class county, shall be paid from the Assessment Fund. (Sections 53.084 and 137.750)

Current law requires certain reimbursements made to county assessors to be subject to appropriation and made in the manner provided by the Commissioner of Administration. This act provides that such reimbursements shall be made from the Assessment Fund. (Section 53.260)

Current law subjects county assessors to a fine of not less than ten dollars for receiving property lists that have not been sworn to by certain officers. This act repeals such fine. (Section 137.150)

This act allows county assessors to provide certain required notifications by electronic notification at the record owner's request. (Section 137.180)

This act allows the use of satellite imagery and geographic information systems to replace plat books if the required information is included in such systems. (Section 137.220)

Current law provides for the compensation of county recorders for compliance with certain duties relating to the county land list, and also provides for penalties for failure to comply. This act repeals such provisions. (Section 137.415)

This act repeals several sections relating to the administration of property tax assessments, including the repeal of the Office of State Ombudsman for Property Assessment and Taxation within the State Tax Commission.

These provisions are identical to provisions in HCS/SS/SB 143 (2023).


This act allows computer programs to be substituted for assessment books and assessment rolls if such programs create the required tables and information. (Section 137.110)

Current law provides that the failure of a county clerk to create and forward an abstract of the assessment book to the State Tax Commission by July 20 shall be a misdemeanor. This act repeals such provision. (Sections 137.245 and 137.375)

This act requires the administrative secretary of the State Tax Commission to publish the Commission's annual report on the Commission's website. (Section 138.260)

This act allows the State Tax Commission to use an electronic seal for online documents and files transferred by computer. (Section 138.330)

This act allows pleadings, reports, and decisions relating to hearings of the State Tax Commission to be posted and transmitted electronically. (Sections 138.433 and 138.440)

These provisions are identical to provisions in HCS/SS/SB 143 (2023) and HB 134 (2023).



No Amendments Found.