SCS SB 267 -- PROPERTY TAX ASSESSMENT This bill replaces deleted language which provided an opt-in provision for counties that had previously opted-out of the four rate tax calculation for property tax assessment. In instances where a political subdivision is contained within two or more counties and at least one of the counties has opted out of the four tax rate calculation, the bill requires the use of the single tax rate in effect prior to the enactment of House Bill 1150 passed in 2002.Copyright (c) Missouri House of Representatives