21.811. Review of local property tax assessment practices — recommendations to general assembly, when — report to state tax commission. — 1. The joint committee on tax policy, as established in section 21.810, shall review and analyze the local property tax assessment practices of this state. The committee shall make recommendations to the general assembly regarding its findings with regard to the state's assessment practices. The committee shall submit a preliminary report to the general assembly by January 1, 2006, and a final report by June 30, 2006.
2. The committee shall report to the state tax commission any concerns it finds regarding the state's assessment practices as outlined under chapter 137, RSMo. The state tax commission shall ensure that all counties are accurately assessed, as provided by statute.
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(L. 2005 S.B. 287 § 1)
Effective 7-1-06
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