HB 2438

                                 SECOND REGULAR SESSION
                    HOUSE BILL NO. 2438
                           103RD GENERAL ASSEMBLY
                       INTRODUCED BY REPRESENTATIVE VAN SCHOIACK.
 5051H.01I  JOSEPH ENGLER, Chief Clerk
                                            AN ACT
 To repeal sections 138.190, 138.200, 138.210, 138.240, 138.330, and 138.460, RSMo, and to
        enact in lieu thereof six new sections relating to the state tax commission.
 Be it enacted by the General Assembly of the state of Missouri, as follows:
        Section A. Sections 138.190, 138.200, 138.210, 138.240, 138.330, and 138.460,
2 RSMo, are repealed and six new sections enacted in lieu thereof, to be known as sections
3 138.190, 138.200, 138.210, 138.240, 138.330, and 138.460, to read as follows:
        138.190. 1. There is hereby created within the state department of revenue a
2 commission to be known and designated as the ["State Tax Commission"] "State Assessment
3 Commission". The director of revenue shall have no supervision, authority or control over
4 such actions or decisions of the [state tax] commission as relates to its duties prescribed by
5 law. The [state tax] commission shall be composed of three members, chosen from the two
6 major political parties, who shall be appointed by and serve at the pleasure of the governor,
7 with the advice and consent of the senate, one of whom shall be designated chairman, and to
8 hold office for staggered terms of six years; provided, however, that of members first
9 appointed, one member shall be appointed for a term of two years, one member for a term of
10 four years, and one member for a term of six years. Each commissioner shall hold office until
11 his or her successor shall qualify.
122. Beginning on or before January 1, 2027, the commission shall be composed of
13 seven members. Of the members appointed under this expansion, one members shall be
14 appointed for a term of two years, one member for a term of four years, and two
15 member for a term of six years. All of the commissioners shall have assessment or real
16 property appraisal experience. For the purposes of this subsection, the term "appraisal
 EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
 intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.
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17 experience" shall mean the individual appointed as commissioner shall be a former
18 assessment officer, former appraiser, or an individual who holds a current appraisal
19 license in good standing with and issued by the state of Missouri.
203. All statutory references to the state tax commission in relation to the purposes
21 provided under this chapter shall mean the state assessment commission as renamed
22 under this section.
         138.200. 1. Each commissioner shall be a qualified voter and taxpayer and resident
2 of the state for at least five years next preceding his appointment. At all times the [state tax]
3 commission shall be so constituted that not more than [two] four members shall be of the
4 same political party.
52. In the event of a vacancy occurring while the general assembly is not in session,
6 the governor may appoint a temporary member of the commission to serve until such time as
7 a permanent appointment can be made with the advice and consent of the senate.
83. Each commissioner shall devote his full time and efforts to the discharge of his
9 duties and shall not accept any private employment of any kind or nature while serving on the
10 commission nor hold any other office under the laws of this state, or any city, or county, or
11 city and county, in this state, nor any office under the government of the United States.
124. No commissioner or employee of the commission shall hold any position of profit,
13 engage in any occupation or business interfering with, or inconsistent with, his duties as
14 commissioner or employee. No person is eligible to appointment or shall hold the office of
15 commissioner, or be appointed by the commission, or hold any office or position under the
16 commission, who holds any official office or position or who is a stockholder or who is in any
17 wise pecuniarily interested in any common carrier, public utility, or any other corporation
18 whose original assessment is made by the commission, as provided by this chapter. The
19 words "original assessment" as used herein shall not be held or construed to include the
20 assessment of corporation franchise tax.
215. Each commissioner shall be a former assessment officer, former appraiser, or
22 an individual who holds a current appraisal license in good standing with and issued by
23 the state of Missouri.
         138.210. Before entering upon the duties of his office, each commissioner shall take
2 and subscribe to the following oath:
3State of Missouri,  )
4)    -ss
5County of ______  )
6I, ______, do solemnly swear that I will support the Constitution of the
7United States and the Constitution of [the state of] Missouri; that I will
8faithfully and impartially discharge my duties as a member of the state
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9[tax] assessment commission; and that I will according to my best
10knowledge and judgment cause to be enforced all the laws of this state
11pertaining to the duties of the state [tax] assessment commission, so
12help me God.
13_______________
14Subscribed and sworn to this ______ day of ______ 20______
         138.240. 1. The commissioners appointed under sections 138.190 to 138.490 shall,
2 within ten days after their appointment, meet at their offices in Jefferson City and enter upon
3 the duties of their office.
42. A majority of such commission shall, at all times, constitute a quorum to transact
5 business, and any vacancy shall not impair the right of the remaining commissioners to
6 exercise all the powers of the commission so long as a majority remains.
73. Any investigation, inquiry or hearing which this commission is authorized to hold
8 or undertake may be held or undertaken by or before [any one member] a majority of the
9 commission.
10[4. All investigations, inquiries, hearings and decisions of a commissioner, and every
11 order made by a commissioner, when approved and confirmed by a quorum of the
12 commission, if so shown on its record of proceedings, shall be deemed to be the order of the
13 commission.]
         138.330. 1. The commission shall have an official seal with the words ["State Tax
2 Commission"] "State Assessment Commission" arranged in a circle outside the seal of the
3 state.
42. All process or certificates issued or given by the commission shall be attested by
5 said seal.
63. Copies of the record of the commission certified by the secretary and attested with
7 the seal of the commission shall be received in evidence with a like effect as copies of other
8 public records.
94. The secretary of the commission shall be the custodian of the seal and records and
10 be authorized to affix the seal in all proper cases.
         138.460. 1. After the various assessment rolls required to be made by law shall have
2 been passed upon by the several boards of equalization and prior to the making and delivery
3 of the tax rolls to the proper officers for collection of the taxes, the several assessment rolls
4 shall be subject to inspection by the commission, or by any member or duly authorized agent
5 or representative thereof.
62. In case it shall appear to the commission after such investigation, or be made to
7 appear to said commission by written complaint of any taxpayer, who has previously
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8 appealed to the local board of equalization, that property subject to taxation has been omitted
9 from said roll, or individual assessments have not been made in compliance with law, the said
10 commission may issue an order directing the assessing officer whose assessments are to be
11 reviewed to appear with his assessment roll and the sworn statements of the person or persons
12 whose property or whose assessments are to be considered, at a time and place to be stated in
13 said order, said time to be not less than five days from the date of the issuance of said order,
14 and the place to be at the office of the county commission at the county seat, or at such other
15 place in said county in which said roll was made as the commission shall deem most
16 convenient for the hearing herein provided. All complaints shall be filed with the
17 commission not later than September thirtieth.
183. [A copy of above order shall be published in at least one newspaper published in
19 the county at least five days before the time at which said assessor is required to appear; or,]
20 Where practicable, notice by mail may be given prior to said hearing to all persons whose
21 assessments are to be considered. A copy of said order shall be served on the assessing
22 officer at least [three] seven days before he or she is required to appear with said roll.
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