CCS SCS#2 HCS HB 148 -- COLLECTION OF TAXES

(Vetoed by the Governor)

This bill changes the laws regarding the collection of taxes.  In
its main provisions, the bill:

(1)  Specifies that in counties adopting a charter form of
government after January 1, 2008, the county collector will
receive a 7% fee for the collection of delinquent and back taxes
rather than the 2% or 3% fee that all other charter county
collectors receive.  Currently, this only applies to Jefferson
County;

(2)  Specifies that a county adopting a charter form of
government after January 1, 2008, is required to have a tax
maintenance fund.  Currently, this only applies to Jefferson
County;

(3)  Authorizes counties of the first and second classification
to collect and disburse property taxes using electronic records;

(4)  Specifies that the county collector-treasurer will assume
all duties, compensation, fee schedules, and requirements of the
collector-treasurer if a county of the third or fourth
classification abolishes its township form of government or a
county collector becomes a collector-treasurer;

(5)  Requires county auditors in counties of the first and second
classification to have access to all records for county-issued
licenses and receive a monthly listing of the licenses issued
with the specified related information from each county office
issuing the licenses.  Currently, these county auditors are
required to countersign all county-issued licenses and keep a
record of them;

(6)  Authorizes political subdivisions, for tax year 2009, to
levy a property tax rate sufficient to generate as much revenue
as was produced in the 2007 tax year, excluding new construction
and improvements, as long as the rate does not exceed the greater
of the rate in effect for the 1984 tax year or the most recent
voter-approved rate.  Currently, if a political subdivision
experiences a decrease in assessed value, the subdivision may
increase its tax rate ceiling up to the most recent voter-
approved rate in order to receive the same amount of revenue as
allowed in the previous year.  Beginning August 28, 2009, the
bill allows a political subdivision which experiences a decrease
in assessed value to roll-up its tax rate to the greater of the
rate in effect for the 1984 tax year or the most recent voter-
approved rate in order to collect the same amount of tax revenue
allowed in the previous year;

(7)  Requires any political subdivision that levies a property
tax rate in excess of the most recent voter-approved rate to
provide notice in a newspaper of general circulation three times
during the year in which the rate is in effect.  Beginning in the
2010 tax year, county collectors will be required to include
statements of the most recent voter-approved rate for each
purpose for every political subdivision located at least
partially within the county levying a property tax; and

(8)  Requires county collectors in counties of the first and
second classification to file with the county clerk and auditor
by the fifteenth day of each month a detailed statement of all
taxes and license fees collected during the preceding month and
to disburse those funds, less commissions, to the appropriate
taxing entities and the Department of Revenue.  Taxing
authorities are required to request notification of current taxes
paid under protest by February 1, and county collectors must
provide the information by March 1.

Missouri House of Representatives
95th General Assembly, 1st Regular Session
Last Updated November 17, 2009 at 9:24 am