Missouri Senate

House Committee Substitute

ANNEXATION AND FIRE PROTECTION SERVICES - 72.418 & 321.553

This act provides that beginning January 1, 2017, any fire protection district serving an area being annexed after August 28, 2016 by a city with a fire department must continue to levy and collect taxes as it did prior to the annexation.

This act also creates provisions for tax collection and distribution for situations in which a fire protection district was serving an area within an annexation by a city having a fire department that was completed by August 28, 2016.

This provision is similar to a provision of HCS/HB 530 (2016) and HCS/SCS/SB 326 (2015).

Under this act, the governing body of any fire protection district serving an area that was or is being annexed by a city with a fire department may impose, upon voter approval, a sales tax in an amount up to 0.5 percent on retail sales provided that such sales tax shall be accompanied by a reduction in the district's property tax rate. If the sales tax receives approval by a majority of the voters voting on the proposal, then the sales tax is in effect and the governing body of the fire protection district must lower its property tax to a rate which reduces property tax revenues to 50 percent of what was collected in the preceding year.

All revenue received by a district from the sales tax must be deposited in the "Fire Protection District Sales Tax Trust Fund". Not later than the tenth day of each month the Director of Revenue must distribute all moneys deposited in the trust fund during the preceding month to the governing body of the district which levied the tax.

TIF and SHELTERED WORKSHOPS - 99.845

Under current law, county boards, upon voter approval, may levy a property tax for the purpose of establishing and maintaining county sheltered workshops, residences, facilities, or other related services. This act would prohibit the adoption of any tax increment financing from superseding, altering, or reducing the sheltered workshop levy.

This provision is identical to SB 869 (2016).

ASSESSMENT ON MINING PROPERTY - 137.115

Under this act, any real property that is available for mining, but has not been bonded or permitted for such mining activity shall be assessed based upon how the property is currently being used. Any information provided to a county assessor or other public entity which administers tax policies that is by law declared to be confidential, including individual taxpayer information and a specific taxpayer's mine property, shall not be disclosed.

This provision is identical to SCS/SB 622 (2016) and is similar to SB 554 (2015).

CONSOLIDATION OF ROAD DISTRICTS - 137.565, 233.180, & 233.295

Currently, ten or more voters residing in any general or special road district must petition the county commission to have a question submitted to the voters of the district. This act allows for any combination of ten or more voters residing in or owners of land in any special road district to petition the county. This act also changes the qualification to serve as a commissioner on a special road district by also allowing any registered voter in the county in which the district is located who is also a land owner in the district to serve as a commissioner.

This act also allows a county commission or similar authority to combine two or more road districts upon request by a petition signed by a majority of the commissioners in each of the road districts seeking to be combined. The county commission shall hold a public hearing after publishing notice for a period of four weeks in a newspaper of general circulation in the county. The county may issue an order to consolidate the districts if it finds, after the public hearing, that the consolidation is in the public good. The act further designates the procedure for appointing commissioners to the new consolidated district and transferring of assets, liabilities, and tax levies. The provisions for consolidation do not apply to road districts located in two counties.

Provisions in this act are similar to SB 637 (2016).

KANSAS CITY PROPERTY MANAGERS - 347.048

Currently, limited liability companies leasing real property to others or owning unoccupied real property in Kansas City must file an affidavit with the city clerk listing the manager of the property. This act requires the affidavit to name a natural person with control of the property and his or her street address.

If the person who manages the property changes, the LLC must file a new affidavit listing a successor manager within 30 days. No LLC may be charged a fee for filing a required affidavit. If an LLC required to file an affidavit fails to file an affidavit, any person adversely affected or the city may petition the court to direct the filing of an affidavit.

This provision is identical to SB 693 (2016), HB 1708 (2016), SCS/SB 335 (2015), the perfected version of HCS/HB 864 (2015) and a provision in HCS/HB 1154 (2015). This act is similar to HB 895 (2015).

MEGHAN LUECKE