Modifies provisions relating to the State Tax Commission's ratio studies

SB 795 sets a maximum 100% assessment ratio for all counties in Missouri, meaning no county can assess property values above their full market value. This directly affects county governments and property owners by limiting how much local governments can value properties for tax purposes. The bill requires the State Tax Commission to enforce this cap during its regular ratio studies, which evaluate whether property assessments across counties are fair and consistent. The change applies immediately to all future ratio studies conducted by the Commission.