REBUILD DAMAGED INFRASTRUCTURE PROGRAM

Sections 33.080, 33.295 &360.045

This act creates the "Rebuild Damaged Infrastructure Program" to provide funding for the reconstruction, replacement, or renovation of, or repair to, any infrastructure damaged by a presidentially declared natural disaster in this state. This act also provides that on July 1, 2013, certain funds from the Insurance Dedicated Fund and the Missouri Health and Educational Facilities Authority Act shall be transferred to the Rebuild Damaged Infrastructure Fund created under this act. Moneys from the Insurance Dedicated Fund shall also be transferred to the state General Revenue Fund.

The Rebuild Damaged Infrastructure Program and Rebuild Damaged Infrastructure Fund shall expire on June 30, 2014. These provisions have an emergency clause. This provision is similar to HB 930 (2013), SB 366 (2013), a provision in CCS/SCS/HCS/HB 1035 (2013), and a provision in CCS/HCS/SB 23 (2013).

NEIGHBORHOOD IMPROVEMENT DISTRICTS

This act requires the county or city clerk of the governing body creating a neighborhood improvement district (NID) to file a notice with the recorder of deeds in the county where the land is located. Such notice shall contain the following information: each owner of property in the NID listed as a grantor, the governing body establishing the NID listed as a grantee, a legal description of the NID, and the identifying number or a copy of the ordinance creating the NID. (Section 67.457)

Currently, the Boone County collector is authorized to collect a fee when collecting special assessments for Neighborhood Improvement Districts. This act allows the Jackson County collector to also collect this fee. (Section 67.463)

This act also expands the existing law that allows liens against property to be foreclosed for failure to pay Neighborhood Improvement district special assessments, so that certain first class counties, charter counties, and the city of St. Louis may also foreclose on these liens by a land tax sale under the provisions of law that govern land tax sales in those counties. (Section 67.469)

These provisions are identical to SB 138 (2013) and similar to provisions of SCS/HCS/HB 161 (2013), HCS/HB 175 (2013), SS/SCS/HB 1170 (2012), HB 568 (2013), HB 980 (2013), SCS/SB 83 (2013), SB 248 (2013), HCS/HB 74 (2013), HB 104 (2013), HB 197 (2013), and SS/SCS/HCS/HB 1865 (2012).

ANNEXATION OF LAND BY A CITY

Section 71.011

This act authorizes a municipality to annex an unincorporated area of land in Jackson County unless the governing body of Jackson County disapproves.

SALE OF LOCAL CITY HOSPITALS

Section 96.229

This act sets out the procedures with respect to the sale, lease, or other transfer of all or substantially all of a local city hospital organized and operated under Chapter 96.

Upon filing with the city clerk of a resolution adopted by no less than two-thirds of the incumbent members of the board of trustees of the hospital to sell, lease, or otherwise transfer all or substantially all of the hospital property, for reasons specified in the resolution, the clerk shall present the resolution to the city council. If a majority of the incumbent members of the city council determine that such proposed sale is desirable, the city council shall submit the question of such sale to the voters of the city. A majority of the votes cast on such question shall be required in order to approve and authorize such sale, lease or other transfer.

If approved by the voters, the act prescribes the procedures for the sale of such property as well as the sufficient amount of proceeds required to be applied for any outstanding valid indebtedness or for operation of the hospital. Any balance of the proceeds from a sale of the hospital shall be used to provide health care services in the city and in the geographic region previously served by the hospital.

This provision contains an emergency clause.

This provision is similar to a provision contained in TATFP/HB 163 (2013), SS/HCS/HB 199 (2013), SCS/HCS/HB 351 (2013), HB 777 (2013), HCS/SCS/SB 89 (2013), and SB 43 (2013).

TAX INCREMENT FINANCING

Section 99.845

Currently, fifty percent of additional revenue generate by taxes and attributable to economic activities in a redevelopment area utilizing tax increment financing are to be deposited into the special allocation fund for the TIF project. Certain taxes are exempt from this deposit requirement. This act adds for projects approved after August 28, 2013, taxes imposed to pay for emergency communications systems in St. Louis County to the list of exemptions. The act also adds what is commonly referred to as the "Arch Tax" to the exemptions. This provisions is similar to a provision contained in HCS/HB 128 (2013), SCS/HCS/HB 161 (2013), SS/HCS/HB 307 (2013), SS/HB 336 (2013), HCS/HB 653 (2013), and CCS#2/SCS/HCS/HB 1035 (2013).

FORMS FILED WITH THE STATE AUDITOR

Section 137.073

Currently, taxing authorities levying a property tax must file a form with the State Auditor every year. The State Auditor then determines if the tax rate complies with state law . This act allows taxing authorities to amend the form. The amended form must be accompanied by an explanation of the need for changes. The State Auditor must take the amended form into consideration when determining if the tax rate complies with state law. This provision is similar to a provision in HCS/SS#2/SCS/SBs 26, 11 & 31 (2013).

PROPERTY TAXES ON TRACTORS AND TRAILERS

Sections 137.090 & 137.095

This act specifies that tractors or trailers used in interstate commerce will have their Missouri assessed value based on the ratio of the number of miles traveled in Missouri and the number of total miles traveled. This provision is similar to a provision contained in CCS/HCS/SB 23 (2013), HCS/SB 24 (2013), and HCS/SB 148 (2013).

VALUATION OF MOTOR VEHICLES

Section 137.115

Currently, county assessors are required to use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide as a guide when determining the value of motor vehicles for personal property tax purposes. This act requires a county assessor to use the lowest trade-in value published in the October issue of one nationally recognized guide for establishing the value of motor vehicles. This guide will be approved by the State Tax Commission in conjunction with the association representing the majority of assessors in Missouri. The State Tax Commission is also required to approve four additional guides for establishing the value of motor vehicles. If the owner of a motor vehicle presents evidence that any of the four other approved publications has a lower applicable trade-in value, the assessor is required to use that value in determining the vehicle's true value.

This provisions is identical to SB 454 (2013) and is similar to SCS/HCS/HB 1300 (2012) and HB 955 (2011).

DEPOSITS INTO THE COUNTY ASSESSMENT FUND

Section 137.720

Currently, all counties are required to deposit a percentage of property taxes collected into the assessment fund of the county. An additional amount is required to be deposited in the fund until December 31, 2015. This act requires collection of the additional amount indefinitely. This provision is identical to HB 602 (2013), CCS/HCS/HB 23 (2013), and SB 315 (2013).

ASSIGNMENT OF HEARING OFFICERS BY STATE TAX COMMISSION

Section 138.431

Currently, taxpayers may appeal the decision of a board of equalization to the State Tax Commission. This act requires the State Tax Commission to assign a hearing officer within 60 days of the appeal being filed. This provision is identical to SB 261 (2013) and HB 602 (2013). This provision is similar to a provision contained in HCS/SB 23 (2013).

TRANSPORTATION DEVELOPMENT DISTRICTS

Section 238.272

Currently, transportation development districts are audited at least once every three years by the State Auditor. This act prohibits the State Auditor from auditing the districts more often than once every three years. The act also limits the amount of the cost that the district bears for the audit to 3% of the district's gross revenues. This provision is similar to HB 909 (2013) and to a provision in HB 116 (2013).

MIKE HAMMANN