Effective - 28 Aug 1999
137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses. — 1. If a county has an assessment maintenance plan approved pursuant to section 137.115, a portion of all the costs and expenses of the assessor of each county and each city not within a county, incurred for the current quarter in performing all duties necessary to assess and maintain equalized assessed valuations of real property, making real and personal property assessments and preparing abstracts of assessment lists, shall be reimbursed by the state. The state shall reimburse up to sixty percent of all the current and past unreported quarterly costs and expenses of the assessor of each county and each city not within a county based on compliance with the state tax commission approved assessment and equalization maintenance plan. The state shall reimburse each eligible county a minimum of three dollars per parcel for up to twenty thousand parcels, but no further reimbursements shall be made until the county has expended at least two-thirds of that amount of money for assessment maintenance from its assessment fund. The annual state reimbursement to any county pursuant to this section in 2000 shall not exceed seven dollars per parcel of real property in the county and each year thereafter such maximum amount may be increased by up to three percent, but the amount reimbursed by the state shall not exceed sixty percent of the actual costs and expenses incurred, except that counties entitled to only the three-dollar per parcel minimum shall receive one-fourth of the state's contribution each quarter.
2. The governing body of each county and city not within a county which seeks or will seek reimbursement under any provision of this section or section 137.720 shall establish a fund to be known as the "Assessment Fund", to be used solely as a depository for funds received by the county or city pursuant to this section and sections 137.037 and 137.720, from the general revenue fund of the county or other sources for the purpose of funding the costs and expenses incurred in implementing an assessment and equalization maintenance plan approved under section 137.115 and for assessing real and personal property.
3. All counties and cities not within a county seeking state funds under this section shall submit a certified copy of their costs and expenses to the commissioner of the office of administration not later than the thirtieth day of the quarter immediately following the quarter for which such state funds are sought. The commissioner of the office of administration shall, in such form as may be prescribed by rule, certify that the county requests for reimbursement are consistent with the assessment and equalization maintenance plan approved by the state tax commission as provided in section 137.115, and shall pay the state's share out of funds appropriated for that purpose quarterly to each eligible county and city to reimburse such county or city for reimbursable costs and expenses incurred in the previous calendar quarter.
4. (1) The following costs and expenses shall not qualify for state reimbursement or reimbursement from tax moneys withheld from political subdivisions:
(a) Premiums for property and casualty insurance and liability insurance;
(b) Depreciation, interest, building and ground maintenance, fuel and utility costs, and other indirect expenses which can be classified as the overhead expenses of the assessor's office;
(c) Purchases of motor vehicles;
(2) Costs and expenses which shall qualify for state reimbursement, but only if identified in the county maintenance plan and subsequently specifically approved by the state tax commission, shall include:
(a) Salaries and benefits of data processing and legal personnel not directly employed by the assessor;
(b) Costs and expenses for computer software, hardware, and maintenance;
(c) Costs and expenses of any additional office space made necessary in order to carry out the county's maintenance plan;
(d) Costs of leased equipment;
(e) Costs of aerial photography.
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(L. 1979 S.B. 247, et al. § 2, A.L. 1983 S.B. 63, et al., A.L. 1986 S.B. 476, A.L. 1989 H.B. 181 & 633, A.L. 1999 S.B. 219)
CROSS REFERENCE:
School districts, certain districts, rolling back operational levy relying on incorrect information of general reassessment may readjust levy, 164.013
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.010 - Definitions.
Section 137.015 - Classification of property.
Section 137.017 - Agricultural and horticultural property, how assessed.
Section 137.018 - Certain merchandise exempt from ad valorem taxes.
Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.
Section 137.023 - Rules and regulations — promulgation, procedure.
Section 137.030 - Levy for library purposes.
Section 137.035 - What taxes to be assessed, levied, and collected in counties.
Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.
Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.
Section 137.060 - Action of county commission to be entered of record.
Section 137.070 - Apportionment in counties having township organization.
Section 137.075 - What property liable for taxes.
Section 137.080 - Annual assessment date — subclasses of tangible personal property.
Section 137.081 - New political subdivisions, assessment, effective when.
Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.
Section 137.092 - Rental or leasing facilities to submit lessee lists.
Section 137.095 - Corporate property, where taxed — tractors and trailers.
Section 137.098 - College fraternity and sorority real property, how assessed.
Section 137.100 - Certain property exempt from taxes.
Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.
Section 137.110 - Assessment blanks, books and supplies, furnished, when.
Section 137.112 - Deferred maintenance, defined.
Section 137.113 - Scope of sections.
Section 137.116 - Department of revenue to furnish lists of motor vehicles.
Section 137.120 - Property list, contents.
Section 137.125 - Procedure in case of absence from property and of death.
Section 137.130 - Assessor to make physical inspection, when — assessment.
Section 137.135 - Duplicate list to be left if made during absence of owner.
Section 137.150 - Assessor and other officers to administer oaths — failure of assessor — penalty.
Section 137.155 - Form of oath — refusal to make oath — penalty.
Section 137.160 - Assessment of discovered real property — notice to state tax commission.
Section 137.165 - Procedure of assessing real estate omitted from tax books.
Section 137.170 - Each tract of land charged with its own taxes — notice to owner.
Section 137.175 - Failure to assess taxable property — method of subsequent assessments.
Section 137.185 - Tracts less than one-sixteenth of a section.
Section 137.190 - Penalty for violation of section 137.185.
Section 137.195 - County commissions to procure plats from United States land office.
Section 137.200 - Plats or maps lost — duty of county commissions.
Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.
Section 137.210 - Assessor to examine and compare lists — assessor's book.
Section 137.220 - Assessor to prepare plats to all tracts and lots.
Section 137.225 - Assessor to be provided with real estate book and personal assessment book.
Section 137.230 - When section 137.225 does not apply.
Section 137.235 - Assessor's books to have three columns for values — extension of taxes.
Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.
Section 137.240 - County commissions to furnish additional books when necessary.
Section 137.250 - List lost or destroyed — new assessment to be made.
Section 137.260 - County clerk to correct tax book.
Section 137.265 - Assessment not illegal because of informality in making.
Section 137.270 - County commission to hear and determine erroneous assessments.
Section 137.275 - Appeals to county board of equalization — lodged where.
Section 137.285 - Double assessment for making fraudulent list.
Section 137.295 - Clerk to make statement.
Section 137.300 - Supplemental tax book.
Section 137.305 - Supplemental tax book same validity and force.
Section 137.320 - Penalty for clerk's neglect or refusal — evidence.
Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.
Section 137.340 - Taxpayer to file return listing all tangible personal property.
Section 137.350 - Assessment of estates — duty of guardian.
Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.
Section 137.380 - Procedure when assessor's lists cannot be included in one book.
Section 137.385 - Appeal from assessment — form — time for filing.
Section 137.390 - County commission to determine tax rate.
Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.
Section 137.395 - County commission to establish system of bookkeeping.
Section 137.400 - County reimbursed for abstract furnished to any city, town or village.
Section 137.405 - Certain sections not applicable to property assessed by state tax commission.
Section 137.410 - Inconsistent laws not applicable.
Section 137.420 - False certification a misdemeanor.
Section 137.435 - Real property assessed, how and where.
Section 137.440 - Assessment of real and tangible property.
Section 137.445 - Assessor's books — how made.
Section 137.450 - Assessment lists to be filed with county clerk.
Section 137.465 - County clerk to submit lists of property — abstracts of all real property.
Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.
Section 137.475 - County clerk to deliver assessment roll to collector.
Section 137.480 - State tax commission to instruct and advise county clerks.
Section 137.500 - Assessment blanks, distribution, how signed — penalty.
Section 137.505 - Failure to file return — duty of assessor.
Section 137.510 - Assessor's books — method of preparation — date to be completed.
Section 137.512 - Notice as to time and place of inspection of assessment records.
Section 137.515 - Assessor to make abstract of books, when — copies certified.
Section 137.520 - Assessor to extend book — make tax bills.
Section 137.525 - Duties of city comptroller.
Section 137.535 - Assessor to make daily record of transfers of property.
Section 137.540 - False returns — board of equalization notified — duties of board.
Section 137.545 - False returns — penalty.
Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.
Section 137.555 - Special road and bridge tax, how levied, collected and disbursed.
Section 137.559 - Portion of road bond construction fund may be expended on system roads.
Section 137.565 - Election for tax — petition — duty of county commission.
Section 137.570 - Form of ballot.
Section 137.575 - County commission to make levy — how collected.
Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.
Section 137.590 - Such funds to be shown as separate items.
Section 137.595 - Taxes — how collected — how kept.
Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section 137.715 - Clerks and deputies, appointment, compensation, how paid.
Section 137.900 - Definitions.
Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.
Section 137.930 - Forms for no-situs, tax exemptions, procedure.
Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section 137.960 - False statements to assessors — penalty.
Section 137.975 - Annual reports to be filed, form, content.
Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section 137.981 - Administrative and judicial review procedure authorized for private car companies.
Section 137.983 - Private car companies not subject to ad valorem taxation, when.
Section 137.1000 - Title, effective date.
Section 137.1003 - Definitions.
Section 137.1006 - Powers of commission.
Section 137.1015 - Review of original assessment, when — procedures.
Section 137.1024 - Director to notify attorney general of failure to pay taxes due.
Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.
Section 137.1030 - Contingent procedures for freight line company taxes, effective when.