SB 0894 Numerous provisions relating to economic development, taxation and land use law
LR Number:4095L.11T Fiscal Note:4095-11
Committee:Local Government and Economic Development
Last Action:07/13/00 - Signed by Governor Journal page:
Effective Date:August 28, 2000
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Current Bill Summary

CCS/HS/HCS/SCS/SB 894 - This act makes numerous changes to property-related law.

AGRICULTURAL PRODUCTS - The act creates the Agricultural Products Marketing Fund and a citizens' advisory commission for marketing Missouri agricultural products, and directs the Department of Agriculture to develop and implement rules and regulations by product category for all Missouri agricultural products, for purposes of marketing. This program also appears in SCS/HS/HCS/HB 1762 and SCS/HS/HCS/HB 1305.

CLAY COUNTY - Clay County's park rangers are given the powers of state peace officers. This provision is similar to HB 2117. Clay County is also authorized to operate marinas but private marinas are explicitly excluded from the new provisions. This provision is also found in CCS/SCS/HS/HB 1238 (TAT).

COUNTY COLLECTORS - The act requires the county collector to apply payments for property taxes against any delinquent property taxes before applying such payment to taxes due in the current year. Interest is only allowed on unpaid portions of a delinquent tax bill, not the entire tax due. The act requires a sheriff's sale for delinquent property taxes in charter counties of the first classification (St. Louis, St. Charles and Jackson) to begin at 10:00 a.m. and requires any challenge to such a sale to be brought within two years. Similar provisions are also found in SCS/HS/HB 1238 (TAT).

ECONOMIC DEVELOPMENT - The act also reauthorizes the Director of the Department of Economic Development to deny tax credits when beneficiaries thereof cannot provide documentation to prove eligibility; similar provisions are found in SCS/SB 1048 and SCS/HS/HCS/HB 1566 & 1810.

ENVIRONMENTAL CLEAN-UP - It also requires that completion of environmental corrective action required by Sections 260.350 - 260.430, RSMo, be verified by the Department of Natural Resources and that a letter certifying compliance be issued.

HOUSING CODE - It forbids persons who have violated municipal building or housing codes in charter counties of the first classification from bidding on property at a delinquent property tax sale. This provision is also found in SCS/HS/HB 1238 (TAT).

LAND TRUST - This act expands the land tax collection law to include Buchanan and Clay Counties. It allows the court administrator in counties of the first classification to record a deed on property sold at a delinquent property tax sale. Any challenge to the validity of an administrator's or sheriff's deed must commence within two years. These provisions also appear in SCS/HS/HB 1238 (TAT).

LOCAL GOVERNMENTS - This act also raises the county assessors' mileage allowance from 15 cents per mile to the highest county- allowed rate. This provision is also found in HB 1095. The act also allows township zoning in third classification township counties, with voter approval, and adds authorization in all counties to impose a general sales tax of 1/8 percent (current law allows 1/4, 3/8, and 1/2 percent). In all counties except Jackson and St Louis, use of sales tax revenue for law enforcement capital improvement projects is authorized. This act also raises the valuation scale required for junior college districts to levy taxes. It also expands nuisance abatement law to allow its use for trash as well as weeds. The act also adds new provisions concerning joint municipal utility commissions, setting up procedures for their acting as successors to nonprofit water and sewer companies and allowing them to enter into contracts. Similar provisions are found in SCS/HS/HCS/HB 1305 and in SCS/HCS/HB 1074. The act allows residents of Franklin County to remove themselves from water districts which cannot adequately meet their needs.

NEIGHBORHOOD ASSISTANCE ACT - The Neighborhood Assistance Act is revised by adding definitions of "eligible farmer's market" and "eligible new generation cooperative". Organizations which perform community service or economic development activities to may qualify as neighborhood organizations under the act by contributing to help finance a building or structure and any equipment necessary therein which is located within the state and used to sell or add value to agricultural food products grown or produced in Missouri. Under the act, business firms making contributions to neighborhood organizations receive tax credits; the total credits allowed is $2.5 million per fiscal year for fiscal years 2002 to 2006. This provision also appears in SCS/HS/HCS/HB 1762.

NEW FIRST CLASSIFICATION COUNTIES - The act also provides that in any county which becomes a first classification county after September 1, 2000, one percent of all ad valorem taxes allocable to the county and each taxing authority in the county, shall be deducted from taxes collected on the first five hundred million dollars of assessed valuation. The one-percent fee will be assigned among the political subdivisions. This provision also appears in SCS/SB 733 and in SB 965. In a provision also found in CCS/SCS/HS/HB 1238, SCS/HS/HCS/HB 1305, SCS/SB 893, and in CCS/HS/HCS/HB 896, back taxes must be paid before payments will be applied to current taxes, and the three-year statute of limitations is extended an additional three years for tax-exempt property.

ST LOUIS - The Planned Industrial Expansion Authority in St. Louis is also reduced from 15 to 5 commissioners via attrition, in provisions similar to those found in CCS/SCS/HS/HB 1238 (TAT) and SCS/HB 1706.

TAX COLLECTION - The law governing assessment and levy of property taxes is amended to strengthen State Auditor oversight powers and to impose new duties on the Auditor to recalculate the tax rate with the support of documentation which taxing entities are required to provide.

TAX CREDITS - The capital tax credit program is amended by earmarking $500,000 in tax credits for community bank or community development corporation investment; current law is $6 million. This provision also appears in SCS/SB 1048. An existing tax credit for small business guarantee fees is repealed in a provision also found in SCS/HS/HCS/HB 1566 and SCS/SB 1048.

TITLE INSURANCE - Included in this act are substantial revisions to the Missouri Title Insurance Act. The requirements for licensing of agents, filing of title insurance rates, and the responsibilities and liabilities of title insurance companies, are all provided. Similar provisions are found in SCS/SB 968 and HCS/HB 1481.