SB 588 Modifies provisions of law requiring notices of projected tax liability
Sponsor: Nodler
LR Number: 3308S.04T Fiscal Note: 3308-04T.ORG
Committee: Ways and Means
Last Action: 5/25/2010 - Delivered to Governor Journal Page: S1950
Title: SS SCS SB 588 Calendar Position:
Effective Date: August 28, 2010
House Handler: Parson

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Current Bill Summary

SS/SCS/SB 588 - 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 act 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 act is identical to Senate Amendment 19 to the Senate Substitute for Senate Committee Substitute for Senate Bill 580 (2010)