SB894 - Numerous provisions relating to economic development, taxation and land use law
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||Numerous provisions relating to economic development, taxation and land use law
CCS/HS/HCS/SCS/SB 894 - This act makes numerous changes to
AGRICULTURAL PRODUCTS - The act creates the Agricultural Products
Marketing Fund and a citizens' advisory commission for marketing
Missouri agricultural products, and directs the Department of
Agriculture to develop and implement rules and regulations by
product category for all Missouri agricultural products, for
purposes of marketing. This program also appears in
SCS/HS/HCS/HB 1762 and SCS/HS/HCS/HB 1305.
CLAY COUNTY - Clay County's park rangers are given the powers of
state peace officers. This provision is similar to HB 2117.
Clay County is also authorized to operate marinas but private
marinas are explicitly excluded from the new provisions. This
provision is also found in CCS/SCS/HS/HB 1238 (TAT).
COUNTY COLLECTORS - The act requires the county collector to
apply payments for property taxes against any delinquent property
taxes before applying such payment to taxes due in the current
year. Interest is only allowed on unpaid portions of a
delinquent tax bill, not the entire tax due. The act requires a
sheriff's sale for delinquent property taxes in charter counties
of the first classification (St. Louis, St. Charles and Jackson)
to begin at 10:00 a.m. and requires any challenge to such a sale
to be brought within two years. Similar provisions are also
found in SCS/HS/HB 1238 (TAT).
ECONOMIC DEVELOPMENT - The act also reauthorizes the Director of
the Department of Economic Development to deny tax credits when
beneficiaries thereof cannot provide documentation to prove
eligibility; similar provisions are found in SCS/SB 1048 and
SCS/HS/HCS/HB 1566 & 1810.
ENVIRONMENTAL CLEAN-UP - It also requires that completion of
environmental corrective action required by Sections 260.350 -
260.430, RSMo, be verified by the Department of Natural Resources
and that a letter certifying compliance be issued.
HOUSING CODE - It forbids persons who have violated municipal
building or housing codes in charter counties of the first
classification from bidding on property at a delinquent property
tax sale. This provision is also found in SCS/HS/HB 1238 (TAT).
LAND TRUST - This act expands the land tax collection law to
include Buchanan and Clay Counties. It allows the court
administrator in counties of the first classification to record a
deed on property sold at a delinquent property tax sale. Any
challenge to the validity of an administrator's or sheriff's deed
must commence within two years. These provisions also appear in
SCS/HS/HB 1238 (TAT).
LOCAL GOVERNMENTS - This act also raises the county assessors'
mileage allowance from 15 cents per mile to the highest county-
allowed rate. This provision is also found in HB 1095. The act
also allows township zoning in third classification township
counties, with voter approval, and adds authorization in all
counties to impose a general sales tax of 1/8 percent (current
law allows 1/4, 3/8, and 1/2 percent). In all counties except
Jackson and St Louis, use of sales tax revenue for law
enforcement capital improvement projects is authorized. This act
also raises the valuation scale required for junior college
districts to levy taxes. It also expands nuisance abatement law
to allow its use for trash as well as weeds. The act also adds
new provisions concerning joint municipal utility commissions,
setting up procedures for their acting as successors to nonprofit
water and sewer companies and allowing them to enter into
contracts. Similar provisions are found in SCS/HS/HCS/HB 1305
and in SCS/HCS/HB 1074. The act allows residents of Franklin
County to remove themselves from water districts which cannot
adequately meet their needs.
NEIGHBORHOOD ASSISTANCE ACT - The Neighborhood Assistance Act is
revised by adding definitions of "eligible farmer's market" and
"eligible new generation cooperative". Organizations which
perform community service or economic development activities to
may qualify as neighborhood organizations under the act by
contributing to help finance a building or structure and any
equipment necessary therein which is located within the state and
used to sell or add value to agricultural food products grown or
produced in Missouri. Under the act, business firms making
contributions to neighborhood organizations receive tax credits;
the total credits allowed is $2.5 million per fiscal year for
fiscal years 2002 to 2006. This provision also appears in
NEW FIRST CLASSIFICATION COUNTIES - The act also provides that in
any county which becomes a first classification county after
September 1, 2000, one percent of all ad valorem taxes allocable
to the county and each taxing authority in the county, shall be
deducted from taxes collected on the first five hundred million
dollars of assessed valuation. The one-percent fee will be
assigned among the political subdivisions. This provision also
appears in SCS/SB 733 and in SB 965. In a provision also found
in CCS/SCS/HS/HB 1238, SCS/HS/HCS/HB 1305, SCS/SB 893, and in
CCS/HS/HCS/HB 896, back taxes must be paid before payments will
be applied to current taxes, and the three-year statute of
limitations is extended an additional three years for tax-exempt
ST LOUIS - The Planned Industrial Expansion Authority in St.
Louis is also reduced from 15 to 5 commissioners via attrition,
in provisions similar to those found in CCS/SCS/HS/HB 1238 (TAT)
and SCS/HB 1706.
TAX COLLECTION - The law governing assessment and levy of
property taxes is amended to strengthen State Auditor oversight
powers and to impose new duties on the Auditor to recalculate the
tax rate with the support of documentation which taxing entities
are required to provide.
TAX CREDITS - The capital tax credit program is amended by
earmarking $500,000 in tax credits for community bank or
community development corporation investment; current law is $6
million. This provision also appears in SCS/SB 1048. An
existing tax credit for small business guarantee fees is repealed
in a provision also found in SCS/HS/HCS/HB 1566 and SCS/SB 1048.
TITLE INSURANCE - Included in this act are substantial revisions
to the Missouri Title Insurance Act. The requirements for
licensing of agents, filing of title insurance rates, and the
responsibilities and liabilities of title insurance companies,
are all provided. Similar provisions are found in SCS/SB 968 and