Proposed Rules

The following rules have been submitted to the Secretary of State's Office for publication in the Missouri Register. Please note, rules posted to this site are not considered official. The official version of the proposed rules will be published in the Missouri Register and available on the Secretary of State's website.

 

The following rule was rescinded on March 24, 2016

Rescission 15 CSR 40-3.120 Calculation and Revision of Tax Rates

Summary: This rule applied to all school districts and political subdivisions other than school districts, and was designed to implement section 137.073, RSMo as it applied to calculating and revising property tax rates.

These proposed rules were filed with the Secretary of State on March 24, 2016, and published in the Missouri Register

The following rules are effective Dec. 10, 2015

Emergency Rule 15 CSR 40-3.170 Addendum Filed with the Auditor’s Office
Secretary of State - Emergency Rules

Addendum Forms
pdf - - fillable pdf

Summary: This rule sets forth a procedure for a county, city, town, or village shall annually file with the State Auditor’s Office a completed form that contains its total annual revenue; its annual general operating revenue; its total revenue from fines, bond forfeitures, and court costs for minor traffic violations; and the percent of annual general operating revenue from fines, bond forfeitures, and court costs for minor traffic violations.

Emergency Rule 15 CSR 40-3.180 Municipal Court Certifications Filed with the Auditor’s Office
Secretary of State - Emergency Rules

Certification Forms
pdf - - fillable pdf 

Summary: This rule sets forth a procedure for a county, city, town, or village with a municipal court to certify its substantial compliance with municipal court procedures, including ending the practice of holding a defendant in custody for more than 24 hours without a warrant, prohibiting use of jail time in order to force payment, implementing payment plans and community service alternatives, and holding court proceedings in locations that are accessible by the public.

 

This rule went into effect Sept. 11, 2015

Emergency Amendment 15 CSR 40-3.030
Annual Financial Reports of Political Subdivisions

Summary: This amendment modifies when annual financial reports are due with the State Auditor's office by providing political subdivisions additional time to file their required financial reports.

 

These final rules were developed with public input through the order of rulemaking and will be filed with the Secretary of State

Final Rule 15 CSR 40-3.170 Addendum Filed with the Auditor’s Office

Addendum Forms
pdf  

Summary: This rule sets forth a procedure for a county, city, town, or village shall annually file with the State Auditor’s Office a completed form that contains its total annual revenue; its annual general operating revenue; its total revenue from fines, bond forfeitures, and court costs for minor traffic violations; and the percent of annual general operating revenue from fines, bond forfeitures, and court costs for minor traffic violations.

Final Rule 15 CSR 40-3.180 Municipal Court Certifications Filed with the Auditor’s Office

Certification Forms
pdf 

Summary: This rule sets forth a procedure for a county, city, town, or village with a municipal court to certify its substantial compliance with municipal court procedures, including ending the practice of holding a defendant in custody for more than 24 hours without a warrant, prohibiting use of jail time in order to force payment, implementing payment plans and community service alternatives, and holding court proceedings in locations that are accessible by the public.

Final Rule 15 CSR 40-3.030 Annual Financial Reports of Political Subdivisions

Summary: This amendment modifies when annual financial reports are due with the State Auditor's office by providing political subdivisions additional time to file their required financial reports.

 

These proposed rules were filed with the Secretary of State on September 1, 2015, and published in the Missouri Register

  • Proposed Rule 15 CSR 40-3.170 Addendum Filed with the Auditor's Office
    Missouri Register
    Summary - This rule sets forth a procedure for a county, city, town, or village to provide the information required by section 479.359 of Conference Committee Substitute for House Committee Substitute for Senate Substitute for Senate Committee Substitute for Senate Bill 5 (2015), First Regular Session, Ninety-eighth General Assembly 2015.
     
  • Proposed Rule 15 CSR 40-3.180 Municipal Court Certifications Filed with the Auditor's Office
    Missouri Register
    Summary - This rule sets forth a procedure for a county, city, town, or village with a municipal court to certify its substantial compliance with the municipal court procedures specified in Conference Committee Substitute for House Committee Substitute for Senate Substitute for Senate Committee Substitute for Senate Bill 5 (2015), First Regular Session, Ninety-eighth General Assembly 2015.
     
  • Proposed Amendment 15 CSR 40-3.030 Annual Financial Reports of Political Subdivisions
    Missouri Register
    Summary - This amendment modifies when annual financial reports are due with the State Auditor's office by providing additional time to file the financial report for political subdivisions who after August 28, 2015 will now be required by Conference Committee Substitute for House Committee Substitute for Senate Substitute for Senate Committee Substitute for Senate Bill 5 (2015), First Regular Session, Ninety-eighth General Assembly 2015 to file additional information with the State Auditor's office at the same time as their financial report.