22 opinions issued in 1997.
Opinion No. 174-97 — BALLOTS.; REFERENDUM.
Nov 21, 1997
Review and approval of legal content and form of a fiscal note and fiscal note summary statement prepared pursuant to Section 116.175, RSMo, regarding a proposed law adding seven new sections to Chapter 578, RSMo.
Opinion No. 169-97 — BALLOTS.; REFERENDUM.
Nov 13, 1997
Review and rejection pursuant to Sections 116.332 and 116.334, RSMo, of the sufficiency as to form of regarding a proposed law adding seven new sections to Chapter 578, RSMo.
Opinion No. 60-97 — ASSESSORS.; COUNTY BOARD OF EQUALIZATION.; COUNTY COLLECTOR.; OMITTED PROPERTY.; PROPERTY TAX.; STATE TAX COMMISSION.; TAXATION – OMITTED PROPERTY.; TAX RECEIPTS.
Oct 27, 1997
With regard to a third class county 1) where tangible personal property has not been assessed or taxed in the previous year or years, there is no authority for the assessor or other county officials to place the property on the books in order to assess and tax for the omitted year or years, and 2) pursuant to Section 301.025, RSMo, as amended by Conference Committee Substitute for House Committee Substitute for Senate Committee Substitute for Senate Bill No. 316, General Assembly, First Regular Session (1997), if tangible personal property was assessable by a county for a certain tax year, but was not assessed during that tax year, the county collector, upon request, is to certify that no taxes were due for that tax year and send that statement to the person making the request.