IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE enacting sections 2000. and 2001., Jackson County Code, 1984, relating to the assessment of property.
Intro
ORDINANCE 3913, July 23, 2007
INTRODUCED BY Henry C. Rizzo and Dan Tarwater, County Legislators
Body
WHEREAS, the Legislative Auditor has submitted to the Legislature's Budget Committee five recommendations for increased legislative oversight of County financial operations; and,
WHEREAS, one of these recommendations deals with reporting and review of the status of changes and exemptions in the assessment rolls; and,
WHEREAS, the Budget Committee has endorsed this recommendation; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Sections 2000. and 2001., Jackson County Code, 1984, are hereby enacted, to read as follows:
2000. Changes in Assessed Valuation, Reports.
On or before May 31 of each year, the Director of Assessment shall file with the clerk of the county legislature and the legislative auditor a report showing every real estate tax parcel classified "residential" with an increase in assessed valuation from the previous year in excess of 50% of the previous valuation or in excess of $50,000, and every parcel classified "commercial" with an increase in assessed valuation from the previous year in excess of 50% of the previous year's valuation or in excess of $100,000. The report need not include any parcel classified "agricultural" or assessed by the Missouri State Tax Commission as railroad or utility property.
2001. Exempt Property, Report.
On or before May 31 of each year, the Director of Assessment shall file with the clerk of the county legislature and legislative auditor a report showing every real estate tax parcel with an assessed valuation in excess of $50,000, which the director has determined to be exempt from ad valorem taxation pursuant to s...
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