HB 1424 -- COLLECTION OF PROPERTY TAXES

SPONSOR:  Franz

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Ways and Means by a vote of 11 to 0.

This bill changes the laws regarding the collection of property
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
continue to collect a 7% fee for the collection of delinquent and
back taxes if provided for by the charter.  Currently, this only
applies to Jefferson County;

(2)  Specifies that a county adopting a charter form of
government after January 1, 2008, will continue 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 first and second classification
counties to have access to all records for county-issued licenses
and to 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;
and

(6)  Requires county collectors in first and second
classification counties 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.

FISCAL NOTE:  No impact on state funds in FY 2011, FY 2012, and
FY 2013.

PROPONENTS:  Supporters say that the bill makes the statutes
consistent with what the counties are currently doing.

Testifying for the bill were Representative Franz; and Missouri
County Collectors Association.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
95th General Assembly, 2nd Regular Session
Last Updated September 14, 2010 at 3:10 pm