Officials Differ over Applying New Tax Law

By Ralph Dummit Of the St. Charles Post | St Louis Post-Dispatch (MO), September 16, 1994 | Go to article overview

Officials Differ over Applying New Tax Law


Ralph Dummit Of the St. Charles Post, St Louis Post-Dispatch (MO)


St. Charles County Assessor Gene Zimmerman and state Rep. Ted House, D-St. Charles, are at odds over the interpretation of a new state law that may affect the time when new houses are taxed.

The dispute has school officials in the county and heads of other taxing entities concerned about one of their sources of income.

The original occupancy tax law allowed a county, upon approval of voters, to put new homes on the tax rolls as soon as they became occupied. In 1990, county voters gave overwhelming approval to the measure, which became effective the next year.

Up until that time, new homes were not assessed or taxed until Jan. 1 of the year after the house was occupied. In its first year, the occupancy tax added more than $13 million in assessed valuation to the county tax rolls.

So far, St. Charles County has been the only county in the state to enact the occupancy tax.

The law was changed this year by the Legislature. The revision, said Zimmerman, was to make it easier for other counties to adopt the same kind of law. One of the changes is that a county's governing body - such as a council or a commission - can establish the law without submitting it for approval by the voters.

In Zimmerman's view, this part of the revised state law nullified St. Charles County's occupancy tax. "By mistake," he said, "the Legislature wiped off the right of people to vote on the tax. So they wiped the law off the books in St. Charles County on Aug. 28," the date the revised law went into effect.

For that reason, Zimmerman said he is no longer putting newly occupied new houses on the tax rolls. Zimmerman contends that the Missouri Tax Commission agrees with his interpretation. "For the moment, I have no law to go with," he said.

But House disagrees. He is a lawyer and introduced the original bill in the Legislature in 1990.

"I disagree with Mr. Zimmerman's interpretation of the law," House said. "There should be no change in the way he assesses for occupancy . . . There is no change that affects St. Charles County. The assessments should continue." In reaching his opinion, House said he had consulted with the Legislature's legal staff.

House asserted that Zimmerman "has never liked this law and he has made it clear from the beginning that he would fight it anyway he could." House said the occupancy law "has been very beneficial to a rapidly growing county, and it was overwhelmingly adopted by the people. …

The rest of this article is only available to active members of Questia

Already a member? Log in now.

Notes for this article

Add a new note
If you are trying to select text to create highlights or citations, remember that you must now click or tap on the first word, and then click or tap on the last word.
One moment ...
Default project is now your active project.
Project items

Items saved from this article

This article has been saved
Highlights (0)
Some of your highlights are legacy items.

Highlights saved before July 30, 2012 will not be displayed on their respective source pages.

You can easily re-create the highlights by opening the book page or article, selecting the text, and clicking “Highlight.”

Citations (0)
Some of your citations are legacy items.

Any citation created before July 30, 2012 will labeled as a “Cited page.” New citations will be saved as cited passages, pages or articles.

We also added the ability to view new citations from your projects or the book or article where you created them.

Notes (0)
Bookmarks (0)

You have no saved items from this article

Project items include:
  • Saved book/article
  • Highlights
  • Quotes/citations
  • Notes
  • Bookmarks
Notes
Cite this article

Cited article

Style
Citations are available only to our active members.
Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

(Einhorn, 1992, p. 25)

(Einhorn 25)

1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

Cited article

Officials Differ over Applying New Tax Law
Settings

Settings

Typeface
Text size Smaller Larger Reset View mode
Search within

Search within this article

Look up

Look up a word

  • Dictionary
  • Thesaurus
Please submit a word or phrase above.
Print this page

Print this page

Why can't I print more than one page at a time?

Help
Full screen

matching results for page

    Questia reader help

    How to highlight and cite specific passages

    1. Click or tap the first word you want to select.
    2. Click or tap the last word you want to select, and you’ll see everything in between get selected.
    3. You’ll then get a menu of options like creating a highlight or a citation from that passage of text.

    OK, got it!

    Cited passage

    Style
    Citations are available only to our active members.
    Buy instant access to cite pages or passages in MLA, APA and Chicago citation styles.

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn, 1992, p. 25).

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences." (Einhorn 25)

    "Portraying himself as an honest, ordinary person helped Lincoln identify with his audiences."1

    1. Lois J. Einhorn, Abraham Lincoln, the Orator: Penetrating the Lincoln Legend (Westport, CT: Greenwood Press, 1992), 25, http://www.questia.com/read/27419298.

    Cited passage

    Thanks for trying Questia!

    Please continue trying out our research tools, but please note, full functionality is available only to our active members.

    Your work will be lost once you leave this Web page.

    Buy instant access to save your work.

    Already a member? Log in now.

    Author Advanced search

    Oops!

    An unknown error has occurred. Please click the button below to reload the page. If the problem persists, please try again in a little while.