HB 1424 -- Collection of Property Taxes

Sponsor:  Franz

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 counties of the first and second
classification 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 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, 2nd Regular Session
Last Updated September 14, 2010 at 3:10 pm