Local Government Law
SCS/SBs 10 & 25 – Creates a refundable income and financial institutions tax credit which may be available for sports commissions, certain nonprofit organizations, counties, and municipalities to offset expenses incurred in attracting amateur sporting events to the state. (See Taxation Law) (Signed 3/29/13)
CCS/HCS/SB 23 – Provisions affect system membership in the public school retirement system of Kansas City; modifications to the Missouri Museum and Cultural District Act; county building ordinances and liquefied petroleum gas; nursing home districts that may maintain senior apartments; alcohol related traffic offenses; and moving traffic violations. (See summaries under Criminal Law & Taxation Law). (Signed 7/5/13)
CCS/HCS/SCS/SB 42 – Modifies provisions relating to county sheriffs, allows setoff of income tax refunds and lottery payouts for unpaid debts to county jails, and bars such debtors from holding licenses to hunt or fish. Allows, sheriffs, county marshals and other officers to charge for their services rendered in cases disposed of by a violations bureau to fun MODEX. (See Judicial Administration) (Signed 7/12/13)
CCS/HCS/SB 51 – Any quasi–government entity created to provide information management products and services to criminal justice, municipal and county courts and other government agencies whose originating agency identifier was terminated by the FBI shall provide integration access to the contracted data for the political subdivision or its agency in a web service or file transfer protocol format on line in a timely manner upon written request at no additional charge as is required by the political subdivision or its agency. (See also Motor Vehicles & Transportation Law) (Vetoed 6/26/13)
SB 58 – Modifies annexation procedures, allows the cities of Farmington and Perryville to enact certain nuisance abatement ordinances, and creates an alternative method of adopting ordinances for the City of Farmington. (Signed 6/28/13)
HCS/SB 73 – Modifies various provisions relating to the judicial process including provisions relating to DWI courts. (See Judicial Administration)
HCS/SB 75 – Provides that no person will be eligible for the office of sheriff unless he or she holds a valid peace officer license under Chapter 590. Any person filing for the office must have the license at the time of filing. These provisions do not apply to St. Louis County or St. Louis City.
Every sheriff must maintain, house, and issue concealed carry permits beginning January 1, 2014.
Allows the sheriff of any first class county not having a charter form of government, second class county, third class county, or fourth class county to employ an attorney.
Requires the circuit clerk in each county to report to the Office of State Courts Administrator the names of people certified by the sheriff as being delinquent in the payment of money owed for a period of imprisonment in a county jail. Whenever a person has satisfied his or her debt or begun making regular payments to the sheriff, the sheriff must notify the clerk that the person is no longer considered delinquent.
The sheriff of any county may establish and operate a canteen or commissary in the county jail for the use and benefit of prisoners. The revenues received from the canteen or commissary must be kept in a separate account and must be used to acquire the goods sold and other minimum expenses of operation. Any excess moneys must be deposited in the Inmate Prisoner Detainee Security Fund.
Establishes the Active Shooter and Intruder Response Training for Schools Program (ASIRT) and the Eddie Eagle Gunsafe Program.
Any records of ownership of a firearm or applications for ownership or an endorsement that allows a person to own, acquire, possess, or carry a firearm are not open records and will not be open for inspection except by order of the court to persons having a legitimate interest. Any person who violates this provision is guilty of a class A misdemeanor.
Repeals current provisions requiring a person to present a certificate of qualification issued by a sheriff to the Department of Revenue for a driver’s license or nondriver’s license with a concealed carry endorsement. Instead, the permit issued by the sheriff authorizes the person to carry concealed firearms.
Changes the eligibility requirements for a concealed carry permit.
Biometric data is prohibited from being collected from the applicant other than fingerprints. The sheriff must perform an inquiry of the National Instant Criminal Background Check System. If no disqualifying information is identified, the sheriff must issue the permit. If the required background checks are not completed within forty–five calendar days and no disqualifying information has come to the sheriff’s attention, the sheriff must issue a provisional permit. The permit will be valid until the sheriff issues or denies the certificate of qualification. The sheriff must revoke a provisional permit within twenty–four hours of receipt of any background check that identifies a disqualifying record and must notify MULES.
Information to be included on a concealed carry permit is specified.
Sheriffs must keep a record of all applications for concealed carry permits or provisional permits. Beginning August 28, 2013, the Department of Revenue must not keep any records of applications for concealed carry permits. Any information collected by the Department of Revenue related to an application for a concealed carry endorsement prior to August 28, 2013 must be given to MoSmart and the sheriff of the county in which the applicant resides.
An applicant’s status as a holder of a concealed carry permit, provisional permit, or a concealed carry endorsement issued prior to August 28, 2013 is not public information, is considered personal protected information, and is required to not be batch processed for query and is only available for a single entry query if an individual is a subject of interest in an active criminal investigation or is arrested for a crime. In addition, the distribution of bulk downloads or batch data to federal, state, or private entities is prohibited, except to MoSmart as provided in the act. Any state agency that has retained any documents or records, including fingerprint records provided for a concealed carry endorsement prior to August 28, 2013 must destroy them upon successful issuance of a permit.
A concealed carry permit, or endorsement, must be suspended or revoked if the holder becomes ineligible, as described in the act. In addition, when a valid full order of protection, arrest warrant, or commitment occurs, or a court order in a criminal proceeding is issued, the concealed carry permit or endorsement must be surrendered, as described in the act.
To renew a concealed carry permit, a renewal application must be completed. In lieu of the fingerprint requirements and firearms safety training, the applicant need only display his or her current concealed carry permit. A name–based background check, including an inquiry of the National Instant Criminal Background Check System, must be done for each renewal. The process for renewing a concealed carry endorsement issued prior to August 28, 2013 will be the same as for renewing a concealed carry permit except that the applicant need only display his or her current driver’s license or nondriver’s license containing an endorsement in lieu of the fingerprint and firearms safety training requirement.
Late fees assessed for a renewal and notice of expired certificates to the Missouri uniform law enforcement system and the individual are extended to concealed carry permits. Fees for address changes, name changes and replacement of a lost or destroyed permit are specified.
This act repeals the requirement that a concealed carry endorsement suspension be reinstated at the time of the individual’s driver’s license.
Also includes provisions relating to:
Firearms safety instruction and a prohibition on sharing records or development databases with the federal government.
Any information collected by the Department of Revenue related to a concealed carry endorsement must be given to the members of MoSmart. In addition, on August 28, 2013, the Department of Revenue must begin transferring any records related to the issuance of a concealed carry permit to MoSmart for dissemination to sheriffs.
Creates the “Concealed Carry Permit Fund” to ensure county law enforcement agencies’ ability to comply with the issuance of concealed carry permits, including but not limited to, equipment, records management hardware and software, personnel, supplies, and other services.
This act contains an emergency clause on § 650.350 (MoSmart). (See also Education and School Law) (Signed 7/12/13)
SB 77 – Under current law, certain neighborhood youth development programs are exempt from state child care licensing requirements so long as the program meets specified standards and guidelines. This act adds neighborhood youth development programs which meet a nationally federated organization’s standards and which provide research–based curricula, delivered by trained professionals in a positive all–female environment to the exemption. (Vetoed 7/3/13)
HCS/SB 99 – Eliminates local use taxes on the storage, use or consumption of motor vehicle trailers, boats or outboard motors. (See summary under State Government & Elections Law).
Also includes provisions relating to transient guest taxes, city council terms in third class cities, primary elections for mayor and councilmen offices, requirements for serving as an alderman, voting machines, absentee voting and election authority and voting procedures.
Provides that St. Louis City public administrator will be an appointed position. The public administrator will be appointed by a majority of the circuit and associate circuit judges of the 22nd judicial circuit. The qualifications and requirements for this appointed position will be the same as those for elected public administrators. (Signed 7/5/13)
CCS/HCS/SB 100 – Modifies various provisions relating to various court proceedings, court costs, and surcharges and judicial personnel. (See Judicial Administration)
SS/SCS/SB 125 – Modifies duties of boards of education. (See summary under Education and School Law, supra),
SB 170 – Allows all roll call votes in public meetings of public governmental bodies to be cast via videoconferencing.
HCS/SCS/SB 182 – Eliminates both state and local use taxes on the storage, use or consumption of motor vehicles, trailers, boats, or outboard motors. Specifies that a sales tax is to be collected for the titling of such property. (See summary of similar provisions under CCS/HCS/SB 23, Taxation Law). (Vetoed 4/19/13)
SB 216 – Under this act, political subdivisions cannot prohibit first responders from engaging in political activity while off duty and not in uniform or being a candidate for or holding a public office unless the activity or candidacy is otherwise prohibited by law.
Repeals provisions of law which currently prohibit any employee or officer of the Kansas City Police Department from belonging to a political party committee, being a ward committeeman or committeewoman, or making contributions of any kind for political activity. Also repealed is a provision that prohibits any person from soliciting a police employee, officer, or a member of the police board for any political purpose.
Current law prohibits a Kansas City officer or employee from soliciting any person to vote for or against a candidate for public office, “poll precincts”, or be connected with similar political work for a political organization, party, or candidate. Under this act, those activities are only prohibited while the officer or employee is on duty or in uniform. (Signed 6/28/13)
CCS/SCS/SB 224 – Modifies provisions relating to public safety.
Increases maximum salaries for the Kansas City Police Department and provides that actions taken by the Kansas City Board of Police Commissioners in suspending, removing or demoting the chief of police will be subject to review by any court.
Provides that a member of the Police Retirement System of St. Louis who becomes disabled from causes occurring within the performance of duties shall be retired upon certification of one or more physicians of the medical board certify that the member is unable to perform the full and unrestricted duties of a police officer.
Provides that a member with a non-duty disability may retire after five years of creditable service under certain circumstances.
Under this act, quasi–government entities who provide information management products and services to criminal justice, municipal and county courts, and other governmental agencies must provide integration data access to the governmental agency at no additional cost. (Vetoed 7/1/13)
SB 237 – Currently, alternative local exchange telecommunications companies providing basic local telecommunications services are exempt from certain requirements. This act creates an additional exemption for price caps established by the Public Service Commission. (Signed 5/17/13)
CCS/SCS/SB 248 – Modifies provisions relating to neighborhood improvement districts and delinquent property taxes. (See Taxation Law)
HCS/SS/SB 252 – Includes provisions relating to insurance coverage fee agents under the state legal expense fund; scanning of source documents for driver’s licenses and nondriver’s; retention of biometric data; and a prohibition against state agencies sharing firearm information with the federal government. A portion of this act is subject to an emergency clause. (See also State Government & Election Law) (Signed 7/1/13)
SB 257 – Changes included relate to removal of a current legal impediment to creating port improvement districts within Clay County. (See also Judicial Administration)
SB 265 – Prohibits the state and any political subdivision from implementing any policy recommendations that infringe on private property rights without due process and are traceable to Agenda 21 adopted in 1992 by the United Nations or any other international law or ancillary plan of action that contravenes the federal or state constitutions.
In addition, this act prohibits the state and any political subdivision from entering into an agreement with, expending any money for, receiving funds from, contracting services from, or giving financial aid to any organization accredited and enlisted by the United Nations to assist in the implementation of Agenda 21. (Vetoed 7/1/13)
CCS/SB 327 – Modifies provisions regarding DWI courts and electronic monitoring of criminal offenders. (See Criminal Law)
CCS/HCS/SB 342 – Allows University of Missouri extension councils, except for any council located in St. Louis County, to form extension districts made up of cooperating counties for the purpose of funding extension programming.
The governing body of any district may seek voter approval to increase its current tax rate under certain circumstances.
Also includes provisions relating to a Missouri international agricultural exchange website and the Missouri agricultural and small business development authority.
Prohibits aliens or foreign businesses from owning agricultural land if the total aggregate alien and foreign ownership of agricultural acreage in Missouri exceeds one percent of the total aggregate agricultural acreage. Sale, transfer, or acquisition of any agricultural land must be approved by the director of the Department of Agriculture.
Clean Water Law – This act requires the Department of Natural Resources to allow an appropriate schedule of compliance for a permittee to make facility upgrades to meet new water quality requirements.
Mining Near an Accredited School – Exempts Cape Girardeau from § 444.771 that bans the Department of Natural Re-sources from issuing permits for mine plan boundaries that are within 1000 feet of an accredited school. (Vetoed 7/2/13)
SS/SCS/HCS/HB 28 – Modifies provisions relating to the environment. (See Environmental & Energy Law)
SS#2/HB 34 – Modifies provisions relating to the prevailing wage.
CCS/SCS/HB 103 – Modifies various provisions of law relating to transportation.
MACKS CREEK LAW – Modifies the law commonly referred to as “Macks Creek Law”. Under current law, if a city, town, or village receives more than 35% of its annual general operating revenue from traffic fines and court costs for traffic violations occurring on state highways within its jurisdiction, all revenues in excess of the 35% threshold must be sent to the Department of Revenue to be distributed annually to the schools of the county in the same manner other penalty proceeds are distributed. This act modifies the “Macks Creek law” by expanding its application to counties.
The act further removes the qualification that the traffic violation revenue limitation only apply to violations occurring on state highways. The act makes the revenue limitation applicable to all traffic violations occurring within the described political subdivisions regardless of highway type. The act makes the law applicable to amended charges from any traffic violation and lowers the 35% threshold to 30%. Political subdivisions must include an accounting of the percent of annual general operating revenue from fines and court costs for traffic violations within the Comprehensive Annual Financial Report that it submits to the State Auditor. Any political subdivision that fails to make an accurate or timely report, or fails to send in excess revenues from traffic violations to the Department of Revenue shall lose jurisdiction on traffic–related charges until it comes into compliance with the law. (See also Motor Vehicle and Transportation Law) (Signed 7/10/13)
SCS/HCS/HB 110 – Requires the Governor to issue a writ of election to fill a vacancy of Lieutenant Governor within 30 days of the vacancy for an election to be held at the next general election.
In the case of impeachment, the office shall remain vacant until the impeachment is determined. The chief administrative assistant shall perform only ministerial duties during the vacancy. Duties as president of the Senate shall be performed by the president pro tempore of the Senate.
These provisions contain an emergency clause.
The Governor is barred from making interim appointments to the St. Louis Board of Election Commissioners.
Modifies the membership of the county political party committees in Jackson County.
Makes the St. Louis City public administrator an appointed position. (See summary of similar provisions under HCS/SB 99, supra). (Vetoed 7/12/13)
SS#2/SCS/HB 116 – Modifies the duties and authority of the State Auditor. Includes provisions relating to audits of certain counties and county budget decreases. Also includes provisions affecting the St. Louis Police Retirement System and the Police Retirement System of Kansas City. (See also State Government & Elections Law) (Signed 7/12/13)
HB 163 – Modifies provisions regarding elections in third class cities, procedures to transfer a local city hospital, emergency services board elections, and the St. Louis public administrator. (Signed 5/15/13)
SS/SCS/HCS/HB 175 – Modifies provisions of law relating to taxation of property. (See Taxation Law)
SS/HB 184 – Eliminates local use taxes on the storage, use or consumption of motor vehicle trailers, boats or outboard motors. (See summary of similar provisions under CCS/ HCS/SB 23, Taxation Law).
Also includes provisions relating to Pettis County transient guest taxes, the Missouri works program, and enhanced enterprise zones tax credit program.
Despite the prohibition of further state benefits under the program after August 28, 2013, governing authorities may still designate zones and provide local tax abatement.
An enhanced enterprise zone may be created by ordinance or resolution by the governing authority.
Approval by the Department of Economic Development is no longer required and the enhanced enterprise zone will become effective upon passage of the resolution or ordinance. (See also Taxation Law) (Signed 7/11/13)
SS/SCS/HCS/HB 215 – Includes provisions relating to payment of costs of electronic monitoring by a county commission. Also provides that restitution must be paid through the office of the prosecuting or circuit attorney. (See Criminal Law)
HCS/HB 235 – Requires candidates for county collector, county treasurer and county collector–treasurer to provide to the election authority a copy of a signed affidavit from a surety company indicating the candidate’s ability to meet statutory bond requirements for the office. (Signed 7/2/13)
SS/HB 253 – Modifies provisions relating to use tax nexus, and tax amnesty. (See also Taxation Law)
CCS/HCS/HBs 256, 33 & 205 – Modifies provisions of Missouri’s open records law, commonly known as the Sunshine Law, regarding bases for closing a record, meeting or vote. Removes the expiration date for certain bases. Adds specific response plans to the operational guideline records that may be closed and provides that financial records related to the procurement of, and expenditures for, such guidelines and plans are open records. Creates a new basis for closing the portion of a record that identifies security systems or access codes or authorization codes for security systems of real property.
Currently, any information acquired by a law enforcement agency by way of a complaint or a report using the 911 phone number is inaccessible to the public, with exceptions for certain information. This act adds information acquired by first responder agencies to this provision.
Any records or flight logs pertaining to flights or requests for flights, after such flight has occurred, by any member of the legislative or executive branch shall be open records. This provision only applies to a flight on a state–owned plane.
This act contains an emergency clause for changes to the section concerning the bases for closing of records. (Signed 5/31/13)
HB 278 – Prohibits any state or local governmental entity, public building, public park, public school or other public setting from banning or restricting the practice, mention, celebration or discussion of any federal holiday. (Vetoed 7/1/13)
SCS/HB 301 – Modifies provisions relating to sexual violent predators and a prisoner re–entry program. Creates a prisoner re–entry program within the Department of Corrections for prisoners who are not on parole or conditional release and who are moving to the City of St. Louis upon release. (See also Criminal Law) (Vetoed 7/3/13)
CCS/SS/SCS/HB 307 – Modifies provisions relating to emergency service providers. (See summary of similar provisions under SB 216, supra).
Creates a process for removing a non–elected police chief from office by an appointing authority or the governing body of the political subdivision employing the officer. This act defines just cause for the police chief’s removal. In addition, this act provides that the Chief of the Kansas City Police Department may only be removed, suspended, or demoted for cause and provides a list of reasons that may constitute cause. A provision of current law providing that adverse employment actions taken by the Kansas City Board of Police Commissioners against the Chief are not subject to judicial review.
This act specifies that provisions of law relating to third and fourth class cities, towns and villages, and the Governor shall not be construed as authorizing such entities or the Governor to remove or discharge a police chief.
Allows the governing body of any state college or university to establish regulations to control vehicular traffic on cam-pus. Any such regulations must be consistent with state law. The governing body of any state college or university may also enforce any such regulations and general motor vehicle laws of Missouri through college or university police officers.
Allows the Department of Health and Senior Services to certify community paramedics.
An ambulance service must enter into a written contract to provide community paramedic services in another ambulance service area. The contract may be for an indefinite period of time as long as it includes at least a 60–day cancellation notice by either ambulance service.
Under current law, many officers and employees of the state or a political subdivision may not also hold office as the director of a fire protection district in certain counties. This act exempts fire protection districts in the counties of Boone, Callaway, and Cole from this prohibition on district directors.
Under current law, when certain cities annex property located within the boundaries of a fire protection district, the city takes over fire protection service for that property and the fire protection district can no longer collect taxes upon such property. This act provides that when the City of De Soto annexes property located within a fire protection district, the district and not the city continues to provide fire and emergency medical services to the annexed property.
The fire protection district may not tax the annexed area except for any bonded indebtedness that existed prior to the annexation. The annexing city must pay the district an amount equal to that which the fire protection district would have levied on all taxable property within the annexed area. (Signed 6/25/13)
SS/HB 331 – Modifies provisions relating to telecommunications. (See Utilities Law)
CCS/SS/HB 336 – Modifies provisions relating to emergency services, including political prohibitions on first responders, provisions increasing Kansas City police salaries, and provisions relating to retirement of St. Louis police due to disability. (See also summary under SB 216, supra).
Taxes exempt from TIF – Currently, 50% of additional revenue generated by taxes and attributable to economic activities in a redevelopment area utilizing tax increment financing are to be deposited into the special allocation fund for the TIF project. Certain taxes are exempt from this deposit requirement.
This act adds to the list of exemptions, for projects approved after August 28, 2013, taxes imposed to pay for emergency communications systems.
Also includes provisions relating to certification of community paramedics, fire protection district directors, filing fees for fire protection district candidates and annexation of fire protection district property. (See summary of similar provisions under CCS/SS/SCS/HB 307, supra). (Signed 6/27/13)
SS/SCS/HCS/HB 345 – Modifies provisions relating to telecommunications. (See Utilities Law)
CCS/SS/SCS/HCS/HBs 374 & 434 – Modifies various provisions relating to judicial procedures. (See Judicial Administration)
SCS/HCS/HB 436 – Modifies provisions relating to firearms.
Enacts the “Second Amendment Preservation Act”
Provides that the open carrying of a firearm by a political subdivision may not be prohibited for any person with a valid concealed carry endorsement in his or her possession who presents such endorsement upon the demand of a law enforcement officer and the firearm is more than 16 inches in length. In addition, no person carrying a concealed or unconcealed handgun may be disarmed or physically restrained by a law enforcement officer unless under arrest or if there is no reasonable and articulable suspicion of criminal activity. Any person who violates these provisions may be issued a citation for up to $35.
Prohibits a county, municipality, or other governmental body, or agent of one of the above, from participating in a program in which individuals are given a thing of value in exchange for surrendering a firearm unless the county, municipality or governmental body adopts an ordinance providing that any firearm received will be offered for sale or trade to a licensed firearms dealer.
The proceeds from the sale must be deposited with the county, municipality, or governmental body unless the proceeds are collected by a sheriff, in which case they must be deposited in the County Sheriff’s Revolving Fund.
If the firearm is not sold or traded after being offered to at least two licensed firearms dealers, then the county, municipality, or governmental body may destroy the firearm. (See summary under State Government & Elections Law, infra). (Vetoed 7/5/13)
HB 451 – Allows and establishes procedures for counties to decrease their annual budgets no more than twice each fiscal year when faced with an unanticipated decline in funding of two percent or greater.
The budget reduction may not affect any one independently elected officeholder unless all officeholders who receive funds from the same budget category have negotiated ways to cover the shortfall. Also, the reductions may not impact any dedicated fund created by law.
The provisions of this act expire on July 1, 2016.
Charter counties may follow procedures in their charters for amending their budgets rather than the provisions of this act. (Signed 6/27/13)
SCS/HB 533 – Modifies provisions relating to firearms.
Under this act, chiefs of paid fire departments or districts are exempt from a crime establishing otherwise unlawful uses of weapons when such uses are associated with the chiefs’ duties if the chiefs have the written approval of the governing body of the fire department or district and a valid concealed carry endorsement.
Gun Buy-Back Programs – (See summary of similar provisions under HB 436, supra). (Signed 7/5/13)
SCS/HCS/HB 722 – Changes provisions relating to retirement of members of the Police Retirement System of St. Louis who become disabled from causes occurring within the performance of duties.
Under current law, a member who is disabled in an incident unrelated to the performance of official duties and who has ten or more years of service shall be retired by the board of trustees of the police retirement system. The act provides that a member with a non–duty disability may retire after five years of creditable service provided that the system’s actuarial valuation is at least 80%. The act also provides that the retirement application shall be certified by a medical board, rather than the medical director. (Signed 6/27/13)
CCS#2/SCS/HCS/HB 1035 – Modifies provisions relating to political subdivisions.
Rebuild Damaged Infrastructure Program – Creates the “Rebuild Damaged Infrastructure Program” to provide funding for the reconstruction, replacement, or renovation of, or repair to, any infrastructure damaged by a presidentially declared natural disaster in this state.
Neighborhood Improvement Districts – Requires the county or city clerk of the governing body creating a neighborhood improvement district (NID) to file a notice with specified information with the recorder of deeds in the county where the land is located.
Currently, the Boone County collector is authorized to collect a fee when collecting special assessments for Neighbor-hood Improvement Districts. The Jackson County collector will now also be allowed to collect this fee.
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.
Annexation of Land by a City – This act authorizes a municipality to annex an unincorporated area of land in Jackson County unless the governing body of Jackson County disapproves.
Sale of Local City Hospitals – Sets out the procedures with respect to the sale, lease, or other transfer of all or substantially all of a local city hospital organized and operated under Chapter 96.
Upon filing with the city clerk of a resolution adopted by no less than two–thirds of the incumbent members of the board of trustees of the hospital to sell, lease, or otherwise transfer all or substantially all of the hospital property, for reasons specified in the resolution, the clerk shall present the resolution to the city council. If a majority of the incumbent members of the city council determine that such proposed sale is desirable, the city council shall submit the question of such sale to the voters of the city. A majority of the votes cast on such question shall be required in order to approve and authorize such sale, lease or other transfer.
If approved by the voters, the act prescribes the procedures for the sale of such property as well as the sufficient amount of proceeds required to be applied for any outstanding valid indebtedness or for operation of the hospital. Any balance of the proceeds from a sale of the hospital shall be used to provide health care services in the city and in the geographic region previously served by the hospital.
This provision contains an emergency clause.
Tax Increment Financing – Currently, 50% of additional revenue generate by taxes and attributable to economic activities in a redevelopment area utilizing tax increment financing are to be deposited into the special allocation fund for the TIF project. Certain taxes are exempt from this deposit requirement. This act adds for projects approved after August 28, 2013, taxes imposed to pay for emergency communications systems in St. Louis County to the list of exemptions. The act also adds what is commonly referred to as the “Arch Tax” to the exemptions.
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.
Property Taxes on Tractors and Trailers – Specifies that tractors or trailers used in interstate commerce will have their Missouri assessed value based on the ratio of the number of miles traveled in Missouri and the number of total miles traveled.
Valuation of Motor Vehicles – Changes provisions relating to standards county assessors are required to use when determining the value of motor vehicles for personal property tax purposes.
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.
Assignment of Hearing Officers by State Tax Commission – Currently, taxpayers may appeal the decision of a board of equalization to the State Tax Commission. This act requires the State Tax Commission to assign a hearing officer within 60 days of the appeal being filed.
Transportation Development Districts – Currently, transportation development districts are audited at least once every three years by the State Auditor. This act prohibits the State Auditor from auditing the districts more often than once every three years. The act also limits the amount of the cost that the district bears for the audit to 3% of the district’s gross revenues. (Vetoed 7/12/13)