HCS/SB 945 – This act modifies provisions relating to court actions by the Department of Mental Health and to taxation. SECTION 660.220 Current law provides that interest shall be recovered on any and all sums due to any facility or program operated or funded by the Department of Mental Health on account of any patient or resident. This act provides that when the account is certified by the department director or his or her designee, rather than the head of the facility, such account shall be prima facie evidence of the amount due. This is the perfected version of this act and is identical to a provision in HB 1894 (2010). SECTIONS 32.069, 143.811, SECTION B This act decreases the period of time before which interest is allowed on an overpayment of individual income taxes from four months to 90 days after the later of the last date to file a return, including an extension, or the date the return was actually filed. This provision has an emergency clause. This provision is identical to SS/HCS/HB's 1408 & 1514 (2010). SECTION 137.073 This act allows any political subdivision that approved a tax increase after August 27, 2008, to levy a rate to collect substantially the same amount of tax revenue as would have been collected by applying the voter-approved increased tax rate ceiling to the total assessed valuation of the political subdivision on or before the election date, increased by the percentage increase in the federal Consumer Price Index, however, the rate cannot exceed the greater of the most recent voter-approved rate or the most recent voter-approved adjusted rate. Currently, certain political subdivisions that levy separate tax rates on the different subclasses of property are required to revise tax rates when there is a tax rate reduction after certain tax revenue calculations. The act allows the subdivisions to revise the rates. If voters approve separate stated tax rates to be applied to the different subclasses of property or increase the separate rates that may be levied on the different subclasses of property by different amounts, the single tax rate calculation must be a blended rate that is to be calculated in the manner specified in law. This provision is identical to HCS/HB 2373 (2010). SECTIONS 137.180 & 137.355 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. These sections extend 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. These sections are similar to HCS/HB 1316 (2010) and identical to SS/SCS/SB 588 (2010) and certain provisions of HCS/SS/SCS/SB 580 (2010). SECTION 144.080 This act allows a seller to advertise that the required sales tax or any part of the tax will be assumed or absorbed into the price of the property sold or the service rendered if the amount of the tax assumed or absorbed is separately stated on the invoice or receipt. Any retailer who fails the separately state the assumed or absorbed sales tax will be guilty of a misdemeanor. This provision is identical to HB 2154 (2010). SECTION 1 No global positioning system or other technology that identifies and records a person's location at all times shall be used to monitor mileage traveled by any motor vehicle or any road, highway, or street in this state for the purpose of imposing any tax on the mileage traveled by such motor vehicle. This act has an emergency clause for SECTIONS 32.069 and 143.811. ADRIANE CROUSE