SB 239-20_ Filed 02/24/2010, 07:59 Ruppel

Text Box

    PREVAILED      Roll Call No. _______
    FAILED        Ayes _______
    WITHDRAWN        Noes _______





    I move that Engrossed Senate Bill 239 be amended to read as follows:

SOURCE: Page 2, line 17; (10)MO023920.2. -->     Page 2, delete lines 17 through 24, begin a new paragraph and insert:
    "(e) In making the annual determination of the base rate to satisfy the requirement for an annual adjustment under subsection (a), (c) for current property taxes first due and payable in 2011 and thereafter, the department of local government finance shall determine the base rate using the methodology reflected in Table 2-18 of Book 1, Chapter 2 of the department of local government finance's Real Property Assessment Guidelines (as in effect on January 1, 2005), except that the department shall adjust the methodology to:
         (1) use a six (6) ten (10) year rolling average adjusted under subdivision (2) instead of a four (4) year rolling average; and
        (2) eliminate in the calculation of the rolling average the year among the ten (10) years for which the highest
market value in use of agricultural land is determined.".
    (Reference is to ESB 239 as printed February 22, 2010.)


Representative Ruppel

MO023920/DI 52     2010