HB 2439 -- Property Tax Statements

Sponsor:  Silvey

This bill prohibits penalties and interest from being charged on
a real property tax bill when there is clear and convincing
evidence that the county made an error or omission in determining
the taxes.  If a taxpayer discovers and believes that an error or
omission has occurred after the taxes are due but before they are
paid, the taxpayer must pay any penalties and interest and submit
a written request for a refund.  If the county commission
approves the refund, the county collector must refund the amount
of the penalties, interest, and taxes or credit the amount
against the taxpayer's tax liability for the following year.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:12 pm