FIRST REGULAR SESSION
93RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES JONES (Sponsor), SUTHERLAND, HENKE,
WILSON (119), PARSON AND SCHAD (Co-sponsors).
Read 1st time January 11, 2005 and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
AN ACT
To repeal section 137.130, as enacted by conference committee substitute for house substitute for senate substitute for senate committee substitute for senate bill no. 19, ninetieth general assembly, first regular session, and section 137.130, as enacted by conference committee substitute for house committee substitute for senate bill no. 219, ninetieth general assembly, first regular session, RSMo, and to enact in lieu thereof one new section relating to taxable property lists.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 137.130, as enacted by conference committee substitute for house substitute for senate substitute for senate committee substitute for senate bill no. 19, ninetieth general assembly, first regular session, and section 137.130, as enacted by conference committee substitute for house committee substitute for senate bill no. 219, ninetieth general assembly, first regular session, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 137.130, to read as follows:
137.130. Whenever there shall be any taxable personal property in any county, and from any cause no list thereof shall be given to the assessor in proper time and manner or whenever the assessor has insufficient information to assess any real property, the assessor or an employee of the assessor shall [make out the list, on the assessor's own view,] assess the property based upon a physical inspection or on the best information the assessor can obtain; and for that purpose the assessor or an employee of the assessor shall have lawful right to enter into any lands and make any examination and search which may be necessary to assess such real or personal property, and may examine any person upon oath touching the same. The assessor shall list, assess and cause taxes to be imposed upon omitted taxable personal property in the current year and in the event personal property was also subject to taxation in the immediately preceding three years, but was omitted, the assessor shall also list, assess and cause taxes to be imposed upon such property. This section shall not be construed to authorize any assessor or any employee of the assessor to enter any home.
[137.130. Whenever there shall be any taxable personal property in any county, and from any cause no list thereof shall be given to the assessor in proper time and manner, the assessor shall make out the list, on the assessor's own view, or on the best information the assessor can obtain; and for that purpose the assessor shall have lawful right to enter into any lands and make any examination and search which may be necessary, and may examine any person upon oath touching the same. The assessor shall list, assess and cause taxes to be imposed upon omitted taxable personal property in the current year and in the event personal property was also subject to taxation in the immediately prior year, but was omitted, the assessor shall also list, assess and cause taxes to be imposed upon such property.]