HOUSE BILL NO. 1212 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE MILLER.
2605H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 139.120, RSMo, and to enact in lieu thereof one new section relating to seizure of property for tax delinquencies.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 139.120, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 139.120, to read as follows: 139.120. 1. (1) The collector or collector-treasurer in a county having township 2 organization shall diligently endeavor and use all lawful means to collect all taxes which they 3 are required to collect in their respective counties, and to that end they shall have the power to 4 seize and sell the goods and chattels of the person liable for taxes, in the same manner as 5 goods and chattels are or may be required to be seized and sold under execution issued on 6 judgments at law[, and no property whatever shall be exempt from seizure and sale for taxes 7 due on lands or personal property; provided, that]. 8 (2) No such seizure or sale for taxes shall be made until after the first day of October 9 of each year, and the collector or collector-treasurer shall not receive a credit for delinquent 10 taxes until the collector or collector-treasurer shall have made affidavit that the collector or 11 collector-treasurer has been unable to find any personal property out of which to make the 12 taxes in each case so returned delinquent; but no such seizure and sale of goods shall be made 13 until the collector or collector-treasurer has made demand for the payment of the tax, either in 14 person or by deputy, to the party liable to pay the same, or by leaving a written or printed 15 notice at his place of abode for that purpose, with some member of the family over fifteen 16 years of age.
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1212 2
17 2. Such seizure may be made at any time after the first day of October, and before 18 said taxes become delinquent, or after they become delinquent; provided further, that when 19 any person owing personal tax removes from one county in this state to another, it shall be the 20 duty of the county collector, or collector-treasurer as the case may be, of the county from 21 which such person shall move, to send a tax bill to the sheriff of the county into which such 22 person may be found, and on receipt of the same by said sheriff, it shall be the collector's or 23 the collector-treasurer's duty to proceed to collect said tax bill in like manner as provided by 24 law for the collection of personal tax, for which the collector or the collector-treasurer shall 25 be allowed the same compensation as provided by law in the collection of executions. It shall 26 be the duty of the sheriff in such case to make due return to the collector or collector-treasurer 27 of the county from whence said tax bill was issued, with the money collected thereon. 28 3. (1) Notwithstanding any other provision of law to the contrary, none of the 29 following property shall be seized for sale to collect taxes on such property solely 30 because the owner of such property owes taxes on such property: 31 (a) Personal property; or 32 (b) Real property classified as residential property under Article X, Section 4(b) 33 of the Constitution of Missouri and used as the owner's primary residence including, but 34 not limited to, real property used as the owner's primary residence when such property 35 is held in the name of a limited liability company and is used for farming purposes. 36 (2) This subsection shall apply only to personal property or real property 37 described in subdivision (1) of this section. ✔
Statutes affected: