The act allows certain counties of the first and second classification to collect property taxes using electronic records and disbursements. County collectors of these counties are required by the fifteenth day of each month to file, with the county clerk and auditor, a detailed statement of all taxes and license fees collected during the preceding month. The act requires payment of current taxes due, in addition to payment of taxes under protest, as a condition precedent to the collector's disbursement of taxes not under protest and the impounding of protested or disputed taxes. Taxing authorities will be required to request notification of current taxes paid under protest by February 1, and county collectors must provide the information by March 1.

Currently, all counties, except counties with a charter form of government excluding St. Charles County, are required to establish a "Tax Maintenance Fund" to be used solely as a depository for funds received or collected for the purpose of funding additional costs and expenses incurred in the collector's office. Under this act, counties adopting a charter form of government after January 1, 2008, will be required to establish such a fund as well.

In the event a county of the third or fourth classification abolishes its township organization, the collector treasurer must assume all duties, compensation, and requirements of the collector-treasurer.

This act is similar to Senate Bill 736 (2010).

JASON ZAMKUS

SA #1 - THIS AMENDMENT ALLOWS ONE CHANGE OF HEARING OFFICER FOR EACH PARTY TO AN APPEAL HEARD BY THE STATE TAX COMMISSION. A PARTY TO AN APPEAL NEED NOT SHOW CAUSE TO RECEIVE A CHANGE OF HEARING OFFICER, BUT MUST FILE A WRITTEN APPLICATION TO DISQUALIFY THE ASSIGNED HEARING OFFICER WITHIN THIRTY DAYS OF SUCH ASSIGNMENT. ASSIGNMENT OF A HEARING OFFICER WILL BE DEEMED TO HAVE OCCURRED WHEN THE FIRST SCHEDULING ORDER IS ISSUED BY THE COMMISSION AND SIGNED BY THE HEARING OFFICER ASSIGNED, UNLESS OTHERWISE STATED IN THE ORDER.

THE AMENDMENT IS IDENTICAL TO THE PERFECTED VERSION OF SENATE BILL 686 (2010).

SA #2 - THIS AMENDMENT AUTHORIZES THE GOVERNING BODY OF MONTGOMERY COUNTY TO SEEK VOTER APPROVAL FOR THE IMPOSITION OF A TRANSIENT GUEST TAX. THE AMOUNT OF THE TAX WILL BE AT LEAST TWO, BUT NOT MORE THAN FIVE PERCENT PER OCCUPIED ROOM PER NIGHT, AND ALL REVENUE DERIVED FROM SUCH TAX WILL BE USED BY THE COUNTY TO PROMOTE TOURISM. THE CITY OF WAYNESVILLE IS AUTHORIZED, UPON VOTER APPROVAL, TO IMPOSE A TRANSIENT GUEST TAX OF UP TO THREE PERCENT PER OCCUPIED HOTEL AND MOTEL ROOM PER NIGHT. THE REVENUES DERIVED FROM THE TAX MUST BE USED TO FUND THE CONSTRUCTION, MAINTENANCE, AND REPAIR OF A MULTIPURPOSE CONFERENCE AND CONVENTION CENTER.

THIS AMENDMENT CONTAINS PROVISIONS WHICH ARE IDENTICAL TO SENATE BILL 915 (2010) AND SENATE BILL 916 (2010).

SA #3 - UNDER CURRENT LAW, ASSESSORS IN COUNTIES WITHOUT A CHARTER FORM OF GOVERNMENT WILL BE REQUIRED TO PROVIDE TAXPAYERS WITH A PROJECTED TAX LIABILITY NOTICE WHICH MUST ACCOMPANY A NOTICE OF INCREASED ASSESSED VALUE EFFECTIVE JANUARY 1, 2011. THIS AMENDMENT EXTENDS THE EFFECTIVE DATE FOR THE PROJECTED TAX LIABILITY NOTICE REQUIREMENTS FOR ASSESSORS IN COUNTIES WITHOUT A CHARTER FORM OF GOVERNMENT AND JEFFERSON COUNTY TO JANUARY FIRST OF THE YEAR FOLLOWING THE YEAR IN WHICH SUCH ASSESSORS RECEIVE SOFTWARE FROM THE STATE TAX COMMISSION WHICH IS NECESSARY TO PROVIDE SUCH NOTICES. FOR ALL CALENDAR YEARS PRIOR TO JANUARY FIRST OF THE YEAR FOLLOWING RECEIPT OF SUCH SOFTWARE, ALL ASSESSORS IN COUNTIES WITHOUT A CHARTER FORM OF GOVERNMENT AND JEFFERSON COUNTY WILL BE REQUIRED TO PROVIDE PROPERTY OWNERS WITH ADDITIONAL INFORMATION ACCOMPANYING THE NOTICE OF INCREASED ASSESSED VALUE. THE NOTICE SHALL INCLUDE THE PREVIOUS ASSESSED VALUE AND ANY INCREASE, PROVIDE A STATEMENT INDICATING THAT THE CHANGE IN ASSESSED VALUED MAY IMPACT THE RECORD OWNER'S TAX LIABILITY, AND PROVIDE PROCESSES AND DEADLINES FOR APPEALING DETERMINATIONS OF THE ASSESSED VALUE. SUCH NOTICE SHALL BE PROVIDED IN A WAY THAT ALERTS THE RECORD OWNER OF THE POTENTIAL IMPACT ON TAX LIABILITY AND THE AVAILABLE APPELLATE PROCESSES.

EFFECTIVE JANUARY 1, 2011, THE ST. LOUIS COUNTY ASSESSOR, MUST PROVIDE TAXPAYERS WITH A NOTICE THAT INFORMATION REGARDING THE ASSESSMENT METHOD AND COMPUTATION OF VALUE FOR SUCH REAL PROPERTY IS AVAILABLE ON THE ASSESSOR'S WEBSITE AND PROVIDE THE WEBSITE ADDRESS WHENEVER THE ASSESSOR NOTIFIES SUCH TAXPAYERS OF CHANGES IN ASSESSED VALUE. SUCH NOTIFICATION SHALL PROVIDE THE ASSESSOR'S CONTRACT INFORMATION SO TAXPAYERS WITHOUT INTERNET ACCESS CAN REQUEST AND RECEIVED SUCH INFORMATION.

THIS AMENDMENT IS IDENTICAL TO SENATE AMENDMENT 19 TO THE SENATE SUBSTITUTE FOR SENATE COMMITTEE SUBSTITUTE FOR SENATE BILL 580 (2010) AND THE PERFECTED VERSION OF SENATE BILL 588 (2010).