Bill Text: MO HCR7 | 2010 | Regular Session | Comm Sub

Missouri House Concurrent Resolution 7 (Prior Session Legislation)

Bill Title: Disapproves the State Tax Commission's proposed state regulations regarding the value of each grade of agricultural and horticultural land in Section 137.021, RSMo, for the 2011 and 2012 assessment years

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2010-02-01 - Second Read and Referred: Rules, Joint Rules, Resolutions, and Ethics (S) [HCR7 Detail]

Download: Missouri-2010-HCR7-Comm_Sub.html

SECOND REGULAR SESSION

HOUSE COMMITTEE SUBSTITUTE FOR

House Concurrent Resolution Nos. 7, 3 & 17

95TH GENERAL ASSEMBLY

4102L.02C D. ADAM CRUMBLISS, Chief Clerk

AN ACT

Relating to the disapproval of the Missouri State Tax Commission's recommendations regarding the value for each grade of agricultural and horticultural land based on productive capability.

Be it enacted by the General Assembly of the state of Missouri, as follows:

Whereas, Section 137.021, RSMo, provides that on or before December thirty-first of each odd-numbered year the State Tax Commission is required under Section 137.021, RSMo, to promulgate by regulation a value for each grade of agricultural and horticultural land based on productive capability; and

Whereas, the State Tax Commission, in accordance with Section 137.021, RSMo, did on December 15, 2009, propose a value for each of the several grades of agricultural and horticultural land for the 2011 and 2012 assessment years; and

Whereas, Missouri farms are divided into eight grade categories based on land quality, with the best farms in Grade 1 and the worst in Grade 8; and

Whereas, the State Tax Commission increased the value for farms in the four best categories which is generally cropland, lowered values for three lesser categories which include pastures, and made no change to the lowest category; and

Whereas, Missouri farmers are currently carrying some of the highest debt load in the nation and simply cannot afford to pay a property tax increase at this time; and

Whereas, Section 137.021, RSMo, permits the General Assembly to disapprove within the first sixty days of the next Regular Session of the General Assembly the agricultural and horticultural values as proposed by the State Tax Commission:

Now, therefore, be it resolved that the members of the House of Representatives of the Ninety-fifth General Assembly, Second Regular Session, the Senate concurring therein, hereby disapprove the State Tax Commission's proposed state regulation to be promulgated under Section 137.021, RSMo, establishing agricultural land values for the 2011 and 2012 assessment years; and

Be it further resolved that the General Assembly recommends that the State Tax Commission review the current procedure for determining and establishing agricultural land values; and

Be it further resolved that the Chief Clerk of the Missouri House of Representatives be instructed to prepare properly inscribed copies of this resolution for Governor Jay Nixon and the Missouri State Tax Commission.

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