MO HB483

Expands the burden of proof requirement for computer-assisted property valuations from only charter counties and St. Louis City to all counties statewide when assessors use computer or computer-assisted methods to value subclass (1) residential real property

Requires assessors to provide clear, convincing, and cogent evidence including appraisal findings and purchase prices from at least three comparable properties within one mile and 500 square feet of the disputed property

Creates a presumption in all counties that assessments were made by computer unless the assessor proves otherwise, shifting the evidentiary burden during hearings or appeals

Corrects a statutory cross-reference from subdivision (6) to subdivision (5) of section 135.200 regarding enterprise zone tax assessment rates