Effective - 01 Jan 2018, 2 histories
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. — 1. If any person, corporation, partnership or association neglects or refuses to deliver an itemized statement or list of all the taxable tangible personal property signed and certified by the taxpayer, as required by section 137.340, by the first day of March, the taxpayer shall be assessed a penalty added to the tax bill, based on the assessed value of the property that was not reported, as follows:
| Assessed Valuation | Penalty | ||
| 0 | - | $1,000 | $15.00 |
| $1,001 | - | $2,000 | $25.00 |
| $2,001 | - | $3,000 | $35.00 |
| $3,001 | - | $4,000 | $45.00 |
| $4,001 | - | $5,000 | $55.00 |
| $5,001 | - | $6,000 | $65.00 |
| $6,001 | - | $7,000 | $75.00 |
| $7,001 | - | $8,000 | $85.00 |
| $8,001 | - | $9,000 | $95.00 |
| $9,001 | and above | $105.00 | |
The assessor in any county of the first classification without a charter form of government with a population of one hundred thousand or more inhabitants which contains all or part of a city with a population of three hundred fifty thousand or more inhabitants shall omit assessing the penalty in any case where he or she is satisfied the neglect is unavoidable and not willful or falls into one of the following categories. The assessor in all other political subdivisions shall omit assessing the penalty in any case where he or she is satisfied the neglect falls into at least one of the following categories:
(1) The taxpayer is in military service and is outside the state;
(2) The taxpayer filed timely, but in the wrong county;
(3) There was a loss of records due to fire, theft, fraud or flood;
(4) The taxpayer can show the list was mailed timely as evidenced by the date of postmark;
(5) The assessor determines that no form for listing personal property was mailed to the taxpayer for that tax year; or
(6) The neglect occurred as a direct result of the actions or inactions of the county or its employees or contractors.
2. It shall be the duty of the county commission and assessor to place on the assessment rolls for the year all property discovered in the calendar year which was taxable on January first of that year.
3. Between March first and April first, the assessor shall send to each taxpayer who was sent an assessment list for the current tax year, and said list was not returned to the assessor, a second notice that statutes require that the assessment list be returned immediately. In the event the taxpayer returns the assessment list to the assessor before May first, the penalty described in subsection 1 of this section shall not apply. If said assessment list is not returned before May first by the taxpayer, the penalty shall apply.
4. The assessor, in the absence of the owner failing to deliver a required list of property is not required to furnish to the owner a duplicate of the assessment as made.
5. In every instance where a taxpayer has appealed to the board of equalization or the state tax commission the assessment of the taxpayer's property, real or personal, and that appeal has been successful, then in the next following and all subsequent years the basis upon which the assessor must base future assessments of the subject property shall be the basis established by the successful appeal and any increases must be established from that basis.
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(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, A.L. 2017 S.B. 62)
Effective 1-01-18