HCS SB 945 -- TAXATION

SPONSOR:  Bray (Smith, 14)

COMMITTEE ACTION:  Voted "do pass" by the Committee on Tax Reform
by a vote of 10 to 0.

This substitute changes the laws regarding taxation.  It is main
provisions, the substitute:

(1)  Changes the time period before interest is paid on an
overpayment of individual income tax from four months to 90 days
after the last date to file a return, including an extension, or
the date the return was filed, whichever is later (Sections
32.069 and 143.811);

(2)  Allows any political subdivision that approved a tax
increase after August 27, 2008, to levy a rate to collect
substantially the same amount of tax revenue as would have been
collected by applying the voter-approved increased tax rate
ceiling to the total assessed valuation of the political
subdivision on or before the election date, increased by the
percentage increase in the federal Consumer Price Index; however,
the rate cannot exceed the greater of the most recent
voter-approved rate or the most recent voter-approved adjusted
rate.  Currently, certain political subdivisions that levy
separate tax rates on the different subclasses of property are
required to revise tax rates when there is a tax rate reduction
after certain tax revenue calculations.  The substitute allows
the subdivisions to revise the rates.  If voters approve separate
stated tax rates to be applied to the different subclasses of
property or increase the separate rates that may be levied on the
different subclasses of property by different amounts, the single
tax rate calculation must be a blended rate that is to be
calculated in the manner specified in the substitute (Section
137.073);

(3)  Requires all assessors in counties without a charter form of
government and Jefferson County to give property owners
additional information with the notice of increased assessed
valuation.  Currently, assessors in counties without a charter
form of government must give taxpayers a projected tax liability
notice with the notice of increased assessed valuation beginning
January 1, 2011.  The notice must include the previous assessed
value and any increase, a statement indicating that the change in
assessed value may impact the record owner's tax liability, and
information regarding the processes and deadlines for appealing
determinations of the assessed valuation.  This requirement
applies to all calendar years prior to January 1 of the year
following receipt of the necessary software from the State Tax
Commission.  Beginning January 1 of the year following receipt of
the software, assessors in all counties without a charter form of
government and Jefferson County must give taxpayers a projected
tax liability notice with the notice of increased assessed
valuation.  Beginning January 1, 2011, in St. Louis County, the
assessor must provide taxpayers with a notice that information
regarding the assessment method and computation of value for real
property is available on the assessor's web site, the web site
address, and the assessor's contact information so taxpayers
without Internet access can request and receive the information
(Sections 137.180 and 137.355);

(4)  Authorizes each party to an appeal that is scheduled to be
heard before the State Tax Commission to request one change of
the assigned hearing officer by filing a written application to
disqualify the officer within 30 days of the assignment (Section
138.431);

(5)  Allows a seller to advertise that the required sales tax or
any part of the tax will be assumed or absorbed into the price of
the property sold or the service rendered if the amount of the
tax assumed or absorbed is separately stated on the invoice or
receipt.  Any retailer who fails to separately state the assumed
or absorbed sales tax will be guilty of a misdemeanor (Section
144.080);

(6)  Requires the certification of an overdue patient account of
a residential facility or day program under the control of the
Department of Mental Health to be completed by the department
director or his or her designee in order to constitute prima
facie evidence of the amount due.  Currently, an overdue patient
account must be certified by the head of a residential facility
or day program with the seal of the institution attached; and

(7)  Prohibits the use of global positioning systems or other
technology to monitor the mileage traveled by a motor vehicle in
order to impose any mileage tax (Section 1).

The substitute contains an emergency clause for the provisions
regarding interest on overpayments of taxes.

FISCAL NOTE:  Estimated Cost on General Revenue Fund of More than
$100,000 in FY 2011, FY 2012, and FY 2013.  No impact on Other
State Funds in FY 2011, FY 2012, and FY 2013.

PROPONENTS:  Supporters say that the bill allows the Department
of Mental Health to sign for documents that will be used in court
proceedings.

Testifying for the bill were Senator Bray; and Department of
Mental Health.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:15 pm