SB 803

This bill makes various changes to laws administered by the Department of

Revenue.

Repealing obsolete provisions and updating references

The bill repeals a number of obsolete provisions, including obsolete individual

income tax additions and subtractions and obsolete references relating to tax

incremental financing districts, capital improvement fund for schools, and the

Internal Revenue Code (IRC).

The bill also updates references to, and incorporates definitions from, the IRC

for the married persons tax credit and adds cross-references to a number of statutory

penalties in the income tax order of computation.

Outdated and derogatory terminology

The bill changes the term “handicapped” to “disabled” when referring to

persons who receive certain county services and for purposes of a sales tax exemption

for the sale of prepared food to elderly and disabled individuals.

Clarification of respondent

The bill modifies current law to clarify that when DOR petitions for review of

a decision of the Tax Appeals Commission, the prevailing parties before the

commission are considered the respondents.

Local levy limits

Current law authorizes an increase in the levy limit of a city, village, town, or

county (political subdivision) upon the termination of a tax incremental district

(TID) in the political subdivision, or upon the subtraction of territory from a TID.

The allowable increase is calculated based on a number of factors, one of which is the

political subdivision's levy for the preceding year. The bill clarifies that this factor

in the calculation consists of the political subdivision's actual adjusted levy, rather

than its maximum allowable levy, for the preceding year.

The bill also clarifies how local levy limits are calculated when taking into

consideration state personal property aid paid to a taxation district by the

Department of Administration.

Reimbursement for training

Under current law, counties with populations of less than 750,000 are required

to pay local assessors, clerks, and other officials a per diem and mileage

reimbursement when attending DOR assessment training. The amounts are paid

by the county in which the person resides and must be at least $5 per day and 6 cents

per mile. The bill makes local assessors ineligible for the per diem and mileage

reimbursement.

Notice by an assessor to enter a residence

Current law requires that an assessor, when requesting to view the interior of

a residence, provide a written notice to the property owner that informs the owner

of his or her right to refuse entry. The bill replaces the term “notice” with the term