FIRST REGULAR SESSION
[PERFECTED]
HOUSE COMMITTEE SUBSTITUTE FOR
94TH GENERAL ASSEMBLY
Reported from the Special Committee on Government Affairs March 13, 2007 with recommendation that House Committee Substitute for House Bill No. 616 Do Pass by Consent. Referred to the Committee on Rules pursuant to Rule 25(21)(f).
Reported from the Committee on Rules March 15, 2007 with recommendation that House Committee Substitute for House Bill No. 616 Do Pass by Consent.
Perfected by Consent March 29, 2007.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To repeal sections 138.010 and 138.135, RSMo, and to enact in lieu thereof two new sections relating to county boards of equalization.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 138.010 and 138.135, RSMo, are repealed and two new sections enacted in lieu thereof, to be known as sections 138.010 and 138.135, to read as follows:
138.010. 1. Except as otherwise provided by law, in every county in this state there shall be a county board of equalization consisting of the commissioners of the county commission, the county assessor as a nonvoting member, the county surveyor, and the county clerk who shall be secretary of the board without a vote. The county commissioners shall also [have the option to] appoint two additional members to the board who shall be citizens of the county, but not officers of the county, who shall have some level of experience as determined by the county commission as a real estate broker, real estate appraiser, home builder, property developer, lending officer, or investor in real estate before such member's appointment to the board. The assessor or a member of the assessor's staff shall be present at all board of equalization hearings, and shall have the right to present evidence pertaining to any assessment matter before the board.
2. Except as provided in subsection 3 of this section, this board shall meet at the office of the county clerk on the second Monday of July of each year.
3. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after May thirty-first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county.
138.135. 1. Notwithstanding [the provisions of section 138.010, or] any other provision of law to the contrary, the county assessor of any county of the first classification with a population of at least nine hundred thousand inhabitants shall not be a member of the county board of equalization.
2. In any county of the first classification with a population of at least nine hundred thousand inhabitants, [where] when there is an order of the board of equalization or the state tax commission, including a settlement order, relating to the assessment of property, the assessment shall remain the same for the subsequent even-numbered year unless there has been new construction or property improvements between January first of the odd-numbered year and January first of the following even-numbered year.
3. In any county of the first classification with a population of at least nine hundred thousand inhabitants, [where] when a hearing is conducted by the board of equalization pursuant to this chapter, if the property owner requests [that he] to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, the position of the property owner shall prevail without further action.
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