137.345. Failure to deliver list, penalty, exceptions--second notice to be given by assessor before penalty to apply--successful appeal by taxpayer, increases to use appeal basis (counties first class
Failure to deliver list, penalty, exceptions--second notice to begiven by assessor before penalty to apply--successful appeal bytaxpayer, increases to use appeal basis (counties first class).
137.345. 1. If any person, corporation, partnership orassociation neglects or refuses to deliver an itemized statementor list of all the taxable tangible personal property signed andcertified by the taxpayer, as required by section 137.340, by thefirst day of March, they shall be assessed a penalty added to thetax bill, based on the assessed value of the property that wasnot reported, as follows:
Assessed Valuation Penalty
0-$1,000 $ 10.00 $1,001-$2,000 $ 20.00 $2,001-$3,000 $ 30.00 $3,001-$4,000 $ 40.00 $4,001-$5,000 $ 50.00 $5,001-$6,000 $ 60.00 $6,001-$7,000 $ 70.00 $7,001-$8,000 $ 80.00 $8,001-$9,000 $ 90.00 $9,001 and above $100.00.
The assessor in any county of the first classification without acharter form of government with a population of one hundredthousand or more inhabitants which contains all or part of a citywith a population of three hundred fifty thousand or moreinhabitants shall omit assessing the penalty in any case where heis satisfied the neglect is unavoidable and not willful or fallsinto one of the following categories. The assessor in all otherpolitical subdivisions shall omit assessing the penalty in anycase where he is satisfied the neglect falls into at least one ofthe following categories:
(1) The taxpayer is in military service and is outside thestate;
(2) The taxpayer filed timely, but in the wrong county;
(3) There was a loss of records due to fire, theft, fraudor flood;
(4) The taxpayer can show the list was mailed timely asevidenced by the date of postmark; or
(5) The assessor determines that no form for listingpersonal property was mailed to the taxpayer for that tax year;or
(6) The neglect occurred as a direct result of the actionsor inactions of the county or its employees or contractors.
2. It shall be the duty of the county commission andassessor to place on the assessment rolls for the year allproperty discovered in the calendar year which was taxable onJanuary first of that year.
3. Between March first and April first, the assessor shallsend to each taxpayer who was sent an assessment list for thecurrent tax year, and said list was not returned to the assessor,a second notice that statutes require that the assessment list bereturned immediately. In the event the taxpayer returns theassessment list to the assessor before May first, the penaltydescribed in subsection 1 of this section shall not apply. Ifsaid assessment list is not returned before May first by thetaxpayer, the penalty shall apply.
4. The assessor, in the absence of the owner failing todeliver a required list of property is not required to furnish tothe owner a duplicate of the assessment as made.
5. In every instance where a taxpayer has appealed to theboard of equalization or the state tax commission the assessmentof the taxpayer's property, real or personal, and that appeal hasbeen successful, then in the next following and all subsequentyears the basis upon which the assessor must base futureassessments of the subject property shall be the basisestablished by the successful appeal and any increases must beestablished from that basis.
(L. 1945 p. 1930 §§ 6, 7, A.L. 1959 H.B. 108, A.L. 1991 S.B. 61, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541 merged with S.B. 244, et al., A.L. 1994 S.B. 579)