Missouri HB 119: Modifies provisions relating to tax levies by political subdivisions

Bill Text

FIRST REGULAR SESSION
[PERFECTED]
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 119
103RD GENERAL ASSEMBLY
0998H.02P JOSEPH ENGLER, Chief Clerk
AN ACT
To repeal sections 50.800, 50.810, 67.1521, 71.948, 137.073, 137.115, 238.225, 238.230, and
238.232, RSMo, and section 50.815 as enacted by house bill no. 1606, one hundred
first general assembly, second regular session, section 50.815 as enacted by house bill
no. 669, seventy-seventh general assembly, first regular session, section 50.820 as
enacted by house bill no. 1606, one hundred first general assembly, second regular
session, section 50.820 as enacted by house bill no. 669, seventy-seventh general
assembly, first regular session, section 67.1421 as enacted by house bill no. 1606, one
hundred first general assembly, second regular session, section 67.1421 as enacted by
senate bills nos. 153 & 97, one hundred first general assembly, first regular session,
section105.145asenactedbyhousebillno.1606,onehundredfirstgeneralassembly,
second regular session, and section 105.145 as enacted by senate bill no. 112, ninety-
ninth general assembly, first regular session, and to enact in lieu thereof fourteen new
sections relating to political subdivisions.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 50.800, 50.810, 67.1521, 71.948, 137.073, 137.115, 238.225,
2 238.230, and 238.232, RSMo, and section 50.815 as enacted by house bill no. 1606, one
3 hundred first general assembly, second regular session, section 50.815 as enacted by house
4 billno.669,seventy-seventhgeneralassembly,firstregularsession,section50.820asenacted
5 by house bill no. 1606, one hundred first general assembly, second regular session, section
6 50.820 as enacted by house bill no. 669, seventy-seventh general assembly, first regular
7 session, section 67.1421 as enacted by house bill no. 1606, one hundred first general
8 assembly, second regular session, section 67.1421 as enacted by senate bills nos. 153 & 97,
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.

9 one hundred first general assembly, first regular session, section 105.145 as enacted by house
10 billno.1606,onehundredfirstgeneralassembly,secondregularsession,andsection105.145
11 as enacted by senate bill no. 112, ninety-ninth general assembly, first regular session, are
12 repealed and fourteen new sections enacted in lieu thereof, to be known as sections 50.815,
13 50.820, 67.007, 67.1421, 67.1521, 71.948, 105.145, 115.240, 137.067, 137.073, 137.115,
14 238.225, 238.230, and 238.232, to read as follows:
[50.815. 1. On or before June thirtieth of each year, the county
2 commission of each county of the first, second, third, or fourth classification
3 shall,withtheassistanceofthecountyclerkorotherofficerresponsibleforthe
4 preparation of the financial statement, prepare and publish in some newspaper
5 of general circulation published in the county, as provided under section
6 493.050, a financial statement of the county for the year ending the preceding
7 December thirty-first.
8 2. The financial statement shall show at least the following:
9 (1) A summary of the receipts of each fund of the county for the year;
10 (2) A summary of the disbursements and transfers of each fund of the
11 county for the year;
12 (3) A statement of the cash balance at the beginning and at the end of
13 the year for each fund of the county;
14 (4) Asummaryofdelinquenttaxesandotherduebillsforeachfundof
15 the county;
16 (5) A summary of warrants of each fund of the county outstanding at
17 the end of the year;
18 (6) Astatementofbondedindebtedness,ifany, atthe beginningandat
19 the end of the year for each fund of the county;
20 (7) A statement of the tax levies of each fund of the county for the
21 year; and
22 (8) The name, office, and current gross annual salary of each elected
23 or appointed county official.
24 3. The financial statement need not show specific disbursements,
25 warrants issued, or the names of specific payees except to comply with
26 subdivision (8) of subsection 2 of this section, but every individual warrant,
27 voucher, receipt, court order and all other items, records, documents and other
28 information which are not specifically required to be retained by the officer
29 having initial charge thereof shall be filed on or before the date of publication
30 of the financial statement prescribed by subsection 1 of this section in the
31 officeofthecountyclerk. Thecountyclerkorotherofficerresponsibleforthe
32 preparation of the financial statement shall preserve the same, shall provide an
33 electronic copy of the data used to create the financial statement without
34 charge to any newspaper requesting a copy of such data, and shall cause the
35 same to be available for inspection during normal business hours on the
36 request of any p