Missouri Senate

House Committee Substitute

SECTION 34.070 - This act allows the Commissioner of Administration to give preference to commodities and personal property made in Missouri when the quality is equal or better and delivered price is up to 5% or more.

SECTION 44.090 - This act allows the executive officer of any political subdivision to enter into mutual-aid agreements or agreements for reciprocal emergency aid. In time of emergency it shall be the duty of each local organization to render assistance in accordance with the mutual-aid arrangements or agreements.

The contracts agreed upon may provide for compensation and other terms. They may be for an indefinite period of time as long as a 60 day cancellation notice by either party. The contracts cannot be entered into for the purpose of reduction of staffing.

At the time of a significant emergency anywhere in the state or bordering states, the highest ranking official of a political subdivision available may render aid to any requesting political subdivision as long as he or she is in compliance with the policies of that jurisdiction. When responding to requests, political subdivisions will be subject to all provisions as if it were providing service in its own jurisdiction.

All political subdivisions, upon enactment of these provisions or an execution of an agreement, are automatically part of the Missouri statewide mutual aid system. A political subdivision can elect to not participate. It must provide a copy of the resolution doing so to the State Fire Marshal & State Emergency Management Agency.

This act specifies what organizations, people, and other entities shall be considered an emergency response agency.

Under this act, it shall be the responsibility of each political subdivision to adopt the National Incident Management System promulgated by the U.S. Dept. Of Homeland Security. In the event of a disaster beyond the capabilities of a political subdivision, the governing body may request assistance and shall be done within the guidelines of the statewide mutual aid plan.

Any entity or individual that holds license, certificate, or other permit issued by a participating political subdivision or state, shall be deemed to hold such a position in the subdivision requesting assistance. Any political subdivision providing assistance shall receive appropriate reimbursement and such reimbursement must be in accordance with state and federal guidelines.

Applicable benefits normally available to personnel are also available to such persons when an injury or death occurs when rendering assistance to another political subdivision under this section. Responders shall be eligible for the same benefits that may be available to them for line of duty deaths.

All activities performed under these agreements are deemed to be governmental functions. For the purposes of liability, all participating political subdivisions responding are deemed employees of such participating political subdivision.

SECTION 50.530 -Under this act, the budget officer:

- In counties of the first classification with more than 100,000 people according to the 1970 census, is appointed by the county commission

- In counties of the first classification with less than 100,000 people according to the 1970 census, is the county auditor

- In Cass County and counties of the second classification, is the presiding commissioner unless the commission designates the county clerk

- In counties of the third and fourth classification, is the county clerk.

SECTION 50.540 - Salaries and benefits shall be paid only to the extent authorized in the annual budget document and appropriation order for each county office. The county commission shall set the minimum number of hours a person must work for each salary level.

SECTION 50.750 - This act allows county officers, agents, or any governing body authorized to make purchases may purchase and use items made, grown, manufactured, and produced within Missouri, when they are found in marketable quantities and can be secured without more than 5% additional cost over non-Missouri products, as long as the quality and fitness of article shall be considered in purchasing or letting contracts.

SECTION 50.1030 - As part of the annual review by the Board of Directors of the County Employees? Retirement Fund, the board will determine if having an additional benefit or enhancement which will improve the quality of life for future retirees is feasible.

After the annual review, the Board may vote to make any of the feasible adjustments outlined in Section 50.1030, RSMo, subject to the following guidelines:

• No adjustment can be made until the fund has achieved a funded ratio of assets to the actuarial accrued liability equaling at least 75%

• Adjustment can be made no more than once every 12 months

• Any adjustment within a 12 month period may increase the actuarially determined and required annual contribution as a percentage of payroll no more than 1%

• Adjustments, except for COLA, will apply only with respect to active employees on the effective date of an adjustment.

SECTION 52.317 - Currently, Section 52.317, RSMo, states that any county which must establish a "Tax Maintenance Fund" must also provide as much money as was designated in the approved budget in the previous year and must include the same percentage adjustments in compensation.

However, this amendment excludes capital improvements and equipment purchases from the amount of money required. It also requires that the same percentage adjustments for individual employees compensation be provided.

SECTIONS 54.010, 54.280, 54.320, 54.330, 65.110, 65.160, 65.460, 65.490, 65.600, 136.010, 136.160, 137.465, 137.585, 139.120, 139.350, 139.400, 139.420, 139.430, 139.440, 139.450, 139.460, 165.071, 242.560, 245.205, & 301.025 - Under this act, laws generally applicable to county collectors shall apply and govern county collector-treasurers except when they conflict with law specifically applicable to county collector-treasurer, in which case, such laws shall govern.

This act provides that the treasurer ex officio collector of a county with township organization shall no longer retain such title, and shall instead, assume the office of collector-treasurer on March 1, 2007. Until such date the township collector shall continue to perform the same duties and be subject to the same requirements and liabilities until his or her term expires. On such date though, the township collector shall cease to perform his or her duties and shall promptly deliver to the collector-treasurer, all books, papers, records, and property pertaining to the office. Notwithstanding other provisions of law to the contrary, the collector-treasurer shall obtain and hold the same duties, powers, and obligations previously granted to, and held by, the township collector. The collector-treasurer will also continue to perform the duties of the current "treasurer ex officio collector". Provisions have been made so that the consolidation of the duties of these two positions does not result in conflict.

The county treasurer-collector will continue to be compensated in the same manner as when he or she was the treasurer ex officio collector and will post the same bond. The number deputies and assistants that are needed by a collector-treasurer shall be determined by the collector-treasurer, but he or she shall have no less than one full-time deputy.

This act allows the treasurer-collector to collect a fee of one-half of one percent on all licenses, taxes, and all interest collected in order to be deposited in the county treasury. This money can only be used to complete the mailing of personal property tax statements and receipts.

This act eliminates provisions directed specifically at township collectors such as their election and requirement to take an oath. It also transfers the powers given to them with regard to collecting taxes to the treasurer-collector. Powers currently given to the treasurer ex officio collector that require interaction with the township collector have been transferred to other county officials such as the county clerk.

SECTION 55.160 - This act raises from $250 to $1,000 the value of property for which the county auditor in first and second classification counties is required to inventory.

SECTIONS 56.060, 56.631, 56.640, 56.650, 56.660

Currently, only certain counties are allowed to appoint a county counselor. This act removes this limitation so that any county may do so.

SECTION 59.044 - This act allows the recorder of deeds in most counties (not St. Louis, charter counties, or first classification) to be paid the statutory compensation provided for in Sections 50.333 and 50.334.

SECTION 64.215 - This act requires that the county commissioner and county highway engineer, as members of the county planning board, be nonvoting members in Cass County.

Currently, these individuals are members on the board with voting power in Cass County.

SECTION 64.940 - This act requires that any expenditure made by the Jackson County Sports Authority that is over $5,000, including professional service contracts, must be competitively bid.

SECTION 67.055 - This act states that after September 1, 2005, no fund shall be created to be used as a depository for money received or collected to fund additional costs incurred by any county office. Any money collected for such purposes shall be deposited in the general revenue fund of the county. This excludes money collected under any section in effect before September 1, 2005.

SECTIONS 67.469, 140.150, & 140.160 - This act adds special assessments for neighborhood improvement districts to the laws regarding the collection of property taxes and other local taxes. These assessments are allowed to be collected and assessed in the same manner as other local taxes.

SECTION 67.1159 - When any tax, interest, or penalty imposed in relation to the St. Charles County Convention and Sports Facilities Authority is not paid when due, the authority may file for record a notice of lien in the recorder’s office. The notice will specify the amount due and the name of the liable person. From the time of filing such notice, the amount of tax shall have the force and effect of a lien against the real and personal property of the business of such person or the facility giving rise to the tax.

Under this act, a lien may be released by filing a release of the lien executed by a duly authorized agent of the authority upon payment or upon receipt of sufficient security, or by final judgment holding such lien to have been erroneously imposed.

Each recorder shall receive statutory fee for the filing of each notice of lien and for each release of lien filed for record. The authority is authorized to collect an additional penalty from each taxpayer equal to the cost of filing a notice of lien or release with respect to such taxpayer.

Any person operating or managing a business or facility who owes taxes, penalty, or interest, or is required to file any report with the authority, must notify, in writing, the authority at least 10 days prior to any sale of the entire business or a major part thereof. The notice includes the name of the business or facility and the owner, the intended date of purchase, and the name of the person purchaser and person collecting the tax. Any person who takes with notice of delinquent tax or noncompliance is considered to be taking subject to any tax, penalty, or interest owed by the seller.

The authority shall have the power to bring a civil action to enjoin the operation of a business or facility, if the business or facility has a tax, penalty, or interest which is unpaid or is violation of the statutes relating to the authority.

SECTION 67.1305 - This section of the act shall be called the "Local Economic Development Empowerment Act".

This section allows the governing body of any city or county to impose, by order or ordinance after voter approval, a sales tax for economic development purposes. The tax shall not be more than 1/2 of 1 %. Any city or county that imposes a tax under sections 67.1300 or 67.1303 shall not impose this tax.

All sales tax collected pursuant to this section will be collected by the Director of Revenue, less 1% for the cost of collection. The money will be deposited into the "Local Economic Development Empowerment Trust Fund". The director must keep records of the money in the trust fund and the records shall be open to the officers of the city, county, or the public. No later than the 10th day of each month, the director will distribute the money deposited in the trust fund during the previous month to the city or county which levied the tax.

If a city or county abolishes the tax, it must notify the director at least 90 days before the repeal. The director may order retention in the trust fund for a period of one year, of 2% of the amount collected after receipt of such notice of the repeal in order to cover possible refunds or overpayment and redeem dishonored checks. After a year, the director will return the balance to the city or county and close the account.

Revenue generated by this tax cannot be used for retail development projects unless they are for redevelopment of downtown areas or historic projects. At least 20% of the revenue generated by this tax must be used for long-term economic development preparation. No more than 25% of the revenue generated may be used for administrative purposes.

Each city or county imposing this tax must establish an Economic Development Tax Board. The board is for volunteers and shall consist of 5 members for a city and 7 members for a county, appointed by various local entities or officials.

The board, subject to approval of the governing body, shall consider economic development plans, economic development projects, or designations of an economic development area. It shall provide notice and hold hearings. The board will make recommendations to the governing body within 90 days of a hearing and the governing body will then have the final determination on use and expenditure of money from the trust fund. There are specific requirements that projects and plans outside of the city or county must meet in order for the board to make a recommendation to use such trust fund money.

When this tax is imposed within a special taxing district, it shall be excluded from the calculation of revenues available to such districts and no revenues from the tax will be used for the purposes of such district unless recommended by the board and approved by the governing body.

The board must report at least annually to the governing body on the use of the money in the trust fund and on progress of any plan, project, or designation adopted. It must also submit a report each year by March 1 to the Joint Committee on Economic Development.

Any city or county which adopts this sales tax may submit the question of repeal to the voter on any date.

SECTION 67.1775 & & SECTIONS 210.860 & 210.861

The act modifies some of the ballot language to allow for lawful collection of the revenues derived from the local sales tax. Revenues derived from this tax shall be deposited in the county treasury to the credit of the Community Children's Services Fund to provide funds for counseling and related services to children and youth in the county which will promote healthy lifestyles among children and youth and strengthen families.

SECTION 67.1850 - This act changes the definition of county and municipality in Chapter 67, RSMo, concerning political subdivisions.

SECTION 67.1922 & 67.1934

Currently, certain counties with significant lake shoreline are authorized, upon voter approval, to impose a single retail sales tax not to exceed 1.5% for the purpose of promoting water quality, infrastructure, and tourism. This act modifies such authorization so that voters can approve one or more retail sales taxes not to exceed 1.5% in the aggregate for the purpose of affecting water quality, infrastructure, or tourism, singularly or in any combination.

SECTION 67.2535 - This act allows St. Charles County to conduct and pay for the monitoring of blasting operations, whether the operation is located in an unincorporated area of the county or within the limits of a village, town, city, or municipality located with the county.

SECTION 71.740 - This act allows every commission, board, committee, officer, or other governing body of a city or town to purchase and use items made, grown, manufactured, and produced within Missouri, when they are found in marketable quantities and can be secured without more than 10% additional cost over non-Missouri products, as long as the quality and fitness of article shall be considered in purchasing or letting contracts.

SECTION 89.450 - No land owner located within the platting jurisdiction of a municipality may knowingly transfer land by reference to or by other use of a plat or any purported subdivision of the land before the plat has been approved by the planning commission and recorded, unless the owner discloses in writing that such plat has not been approved by the commission and the sale is contingent upon such approval.

SECTION 94.270 - This act prohibits St. Peters from levying or collecting a license fee on hotels in an amount exceeding $1000 and prohibits the city of Berkeley from levying or collecting such a fee over $12,000 per year. Any city under this section may increase a hotel license tax by 5% per year but the total tax levied shall not exceed 1/8% of such hotel gross revenue. These provisions shall become effective on July 1, 2006.

SECTIONS 99.1080 to 99.1092 - This act creates the "Downtown Revitalization Preservation Program".

A redevelopment plan will include a general description of the program undertaken to accomplish the redevelopment projects and related objectives.

A redevelopment plan may be adopted by a municipality in reliance on findings that a reasonable person would believe: 1) the redevelopment area is a blighted or conservation area and has not been subject to growth through investment by private enterprise, 2) the plan conforms to the comprehensive plan for the redevelopment of the municipality as a whole, 3) generally the estimated dates of completion have been stated, 4) a relocation plan is developed if a business or residence must be moved, and 5) the plan does not include the redevelopment of a gambling establishment.

Before adopting a redevelopment plan, a municipality must provide notice and hold a public hearing. The act provides the procedure that must be followed by a municipality prior to adoption, including when changes are allowed to be made, and how notification must be given. After adoption of an ordinance designating a redevelopment area, no ordinance can be adopted altering the exterior boundaries of the area affecting the general land uses established under the plan or project without a public hearing.

A municipality must submit an application to the Dept. Of Economic Development for review and determination as to approval of the disbursement of project costs from the Downtown Revitalization Preservation Fund, which is created in this act. The application must be forwarded and approved by the Commissioner of Administration. This act sets limits on disbursements from the fund and lays out requirements for the information which must be included in the application.

Redevelopment projects can only receive disbursements from the fund for 25 years. A municipality that receives money from the fund must place it in a separate account from other net new revenues within the special allocation fund.

A redevelopment project approved for financing cannot thereafter elect to receive tax increment financing under the Real Property Tax Increment Allocation Redevelopment Act and continue to receive the downtown revitalization financing.

SECTIONS 100.050 & 100.059 - Under this act, all amounts paid in excess of actual costs for an industrial development project in Franklin County shall be disbursed to each taxing entity in proportion to the current ad valorem tax levy of each taxing entity. Also, notice of proposed projects must be provided to all the taxing entities in Franklin County. Also, this act requires that information about junior college districts, in addition to school districts, counties, and cities, be included with a project plan for an industrial development project. Junior college districts will also receive the same notification regarding projects as the other listed entities.

SECTION 110.130 - Under this act, at the April term, the county commission shall receive proposals from banks which desire to be selected as the depositaries of the funds of the county. Currently, such proposals are made at the May term.

Under this act, on the first day of the April term, the county commission, also publicly opens the bids and shall select the depositaries of all public funds. Currently, such opening occurs at the first day of the May term.

SECTION 115.019 - This act authorizes the Cass County Commission to seek the formation of a board of election commissioners in Cass County. Upon majority vote of the Commission, the question of whether to form a board of election commissioners in Cass County shall be placed on the ballot.

SECTION 137.115, 139.040, 139.055 & 301.025 - This act allows local government officials to accept cash, personal checks, business checks, money orders, credit cards, or electronic transfers of funds for the payment of any city or county tax or license. The local government can charge the person a fee equal to the amount charged to the county or city by the bank, processor, or issuer of the electronic payment.

This act provides that where a political subdivision is contained within two or more counties, and at least one of the counties has opted out of the four tax rate calculation, the act requires the use of the single tax rate as in effect prior to the enactment of House Bill 1150 (2002).

SECTION 137.122 & 137.071 - For the purpose of setting tax rates, each taxing authority shall exclude from its total assessed valuation, 72% of the total amount of business personal property that is the subject of an appeal at the state tax commission or in a court. This exclusion will only apply to the portion of such property that is disputed in appeal. If the taxing authority uses a multi-rate approach, this exclusion is made from the personal property class.

The state tax commission will provide the total assessed value for which an appeal is pending no later than August 20th each year. Whenever an appeal is resolved and the result causes money to be paid to the authority, such taxing authority shall not be required to make an additional adjustment to its rates during the same fiscal cycle once the deadline for setting rates has passed, but it shall adjust its rates due to such payment in the next rate setting cycle to offset the payment in the next taxable year. (Section 137.071)

This section defines "business personal property" as tangible personal property used in a trade or business or used to produce income. It has a determinable life of longer than 1 year except that supplies used by a business are considered business personal property. Certain property including, but not limited to, livestock, farm machinery, grain and other crops, property subject to the motor vehicle registration provisions, and property assessed under Section 137.078, RSMo, are excluded from the definition.

In order to establish uniformity, each assessor shall use the standardized schedule of depreciation in this section to determine the assessed valuation of depreciable tangible personal property for the purpose of estimating the value of property subject to taxation.

Each assessor will value depreciable tangible personal property by applying the class life and recovery period to the original cost of the property according to the federal Modified Accelerated Cost Recovery System life tables.

The depreciated tangible personal property will continue to have the depreciation factor last listed so long as it is owned or held by the taxpayer, so that the value of the property will remain at such rate.

The estimated value of property determined using the life tables is presumed to be correct, however, such estimation may be disproved by substantial and persuasive evidence of the true value under any method approved by the state tax commission. Such methods include appraisal using accepted techniques in accordance with the Uniform Standards of Professional Appraisal Practice or by proof of functional or economic obsolescence or physical deterioration.

For the purposes of appeal, the salvage of scrap value of depreciable tangible personal property may only be considered if the property is not in use as of the assessment date.

This section of the act shall not apply to business personal property placed in service before January 2, 2006. (Section 137.122)

SECTION 137.130 - This act provides that whenever an assessor or an employee has insufficient information to assess any real property, he or she shall assess the property based upon physical inspection. In order to do so, the assessor or an employee shall have the right to enter into any lands for the purpose of assessing the real or personal property. The assessor may not enter the interior of a structure on any real property for the inspection without permission.

SECTION 137.720 - Currently, in order to be eligible for state cost-share funds a county must provide from the county GR fund, an amount equal to an average of the three most recent years of the amount provided from GR to the assessment fund, except that a lesser amount is acceptable if the county assessor, county governing body, and the state tax commission unanimously agree.

Under this act, capital expenditures and equipment expenses shall be deducted from a year?s contribution before computing the three-year average and a lesser amount is acceptable if two of the three (assessor, governing body, or tax commission) agree.

SECTIONS 140.150 and 140.170 - This act changes the date at which lands are sold for delinquent taxes from the fourth Monday in August to a day in August to be specified by the county collector and changes the time frame for publishing the list of delinquent lands accordingly.

SECTIONS 190.010, 190.015, & 190.090 - This act also allows the territory in an ambulance district to not be contiguous, but instead, within a 5 mile radius of the other territory contained within the district limits.

This act allows fire protection districts in St. Louis County to form ambulance districts according to the statutory procedure laid out in Sections 190.001 to 190.090, RSMo, if:

• The boards of the participating fire protection districts approve the formation of an ambulance district by a majority vote; and

• The fire protection districts are contiguous.

SECTION 198.345 - This act authorizes nursing home districts in Marion and Ralls counties to maintain assisted living facilities.

SECTION 205.010 - Currently, any county may operate a public health center. Whenever the county commission is presented with a petition signed by at least 10% of the voters asking that an annual tax be levied the county shall submit the question to the voters at an election.

In addition to the current method, this act would require the Cass or Cooper County Commission to submit the question of establishing a public health center to the voters if the commission, by a majority vote, chose to do so.

SECTIONS 210.860 & 210.861 (see above)

SECTION 215.246 - This act prohibits the Missouri Housing Development Commission from awarding grants or loans to the City of Kansas City until the city's governing body implements oversight procedures to review expenditures and development plans for all housing contracts in excess of $75,000.

SECTION 233.295 - This act allows Barry County and Christian County, upon voter petition and after a public hearing, to disincorporate any special road district except one located in two counties.

SECTION 250.140 - This act adds water supply districts to those entities that may sue landlords or tenants for past due bills less any security deposit amounts and requires those supplier entities to make a good faith effort to notify the property owner when the tenant's sewer or water bill is more than 30 days past due. The owner cannot be held liable for sums due from the tenant for more than 60 days of service, and the water provider cannot be held civilly or criminally liable for terminating service due to the delinquency of the payment. This provision only applies to residences with their own private water and sewer lines and becomes effective February 1, 2006.

SECTION 263.245 - The act includes Schuyler county in Section 263.245, RSMo, which provides that owners of land in certain counties shall control all brush growing on their property that is designated as the county right-of-way or county maintenance easement part of such property and which is adjacent to any county road.

SECTION 321.222 - This act specifies that if a municipality adopts or implements a residential construction regulatory system within its jurisdiction, then fire protection districts cannot adopt or implement such a system within the municipality's jurisdiction.

SECTION 321.322 - This act provides that Harrisonville will be governed by Section 72.418 relating to city reimbursement to the fire protection district.

SECTION 473.770 & 473.771 - This act allows certain public administrators to delegate certain duties to a deputy. Specifically, a deputy who is a licensed attorney can execute inventories, settlements, surety bonds, pleadings, and other court documents filed in the name of the public administrator.

SECTIONS 488.426 & 488.429 - Currently, there is an expiration date on all of Section 488.429, RSMo. This act limits the expiration date of December 31, 2014, to the provision allowing for debt service on county bonds for renovation and enhancement projects. The additional $10 fee for Franklin County in Section 488.426, RSMo, will expire on December 31, 2014 and Jasper County is added to this provision.

SECTION 545.550 - This act specifies that when a change of venue is granted in a criminal case, the defendant will be housed in the county in which the cause is removed if the respective sheriffs do not agree.

SECTION 1 - This act authorizes the Governor to convey state property in Buchanan County.

SECTION 2 - This act authorizes the Governor to convey state property in St. Francois County.

SECTION 3 - This act requires the county commission in all counties except charter counties shall be responsible for the computation of salaries of all county officials provided that any percentage salary adjustments in a county shall be equal for all such officials in that county.

SECTION 4 - Under this act, Madison County may impose a sales tax for public recreational projects and programs upon voter approval.

SUSAN HENDERSON