HCS SCS SB 295 -- DELINQUENT TAXES

SPONSOR:  Shields (Schlottach)

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Local Government by a vote of 16 to 0.

This substitute modifies the provisions of the delinquent tax
collection laws.  The substitute:

(1)  Extends the collection laws to include mineral rights and
royalty interests within the scope of items subject to sale to
discharge a tax lien and removes the provisions that allow the
partial sale of land to satisfy taxes;

(2)  Reduces from seven to three years the time that the State
Treasurer must hold the proceeds from the sale on behalf of
absent owners.  If there is no trustee in a county or if there is
a trustee that has not taken the property after a third offering
of sale where no sale occurred, the collector may then sell the
property at any time and for any amount;

(3)  Removes the requirement that the collector notify the person
entitled to any excess funds from the sale and reduces the
redemption time for receiving land purchased at a sale from two
years to one year;

(4)  Allows the collector to charge a title search fee and the
recording fee.  If a collector charges for the recording fee, he
or she is responsible for recording the deed.  Nonresidents or
delinquent taxpayers are restricted from being assigned
certificates of purchase; and

(5)  Modifies the provisions concerning the rights of subsequent
purchasers where a primary purchaser has caused taxes on the
property to become delinquent.  In this case, the first purchaser
will forfeit all liens on the property.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that the substitute comes from a
committee of county collectors who have met for three years.  The
substitute will delete sections of law that are not used.  The
substitute allows collectors to dispose of property that can't be
sold at a tax sale because no buyer can be found.

Testifying for the bill was Senator Shields.

OPPONENTS:  There was no opposition voiced to the committee.

Steve Bauer, Legislative Analyst

Missouri House of Representatives
Last Updated July 25, 2003 at 10:13 am