HOUSE BILL NO. 3402 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE WOODS.
7342H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 52.240, RSMo, and to enact in lieu thereof one new section relating to fines and penalties for unpaid taxes.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 52.240, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 52.240, to read as follows: 52.240. 1. The statement and receipt required by section 52.230 shall be mailed to 2 the address of the taxpayer as shown by the county assessor on the current tax books, and 3 postage for the mailing of the statements and receipts shall be furnished by the county 4 commission or the statement and receipt may be electronically transmitted to the electronic 5 address provided and authorized by the taxpayer to the collector of revenue. The failure of 6 the taxpayer to receive the notice provided for in section 52.230 in no case relieves the 7 taxpayer of any tax liability imposed by law. 8 2. No penalty or interest imposed under any law shall be charged on any real or 9 personal property tax when the county collector certifies due to system failures or other 10 reason that the statement required by section 52.230 was mailed less than thirty days prior to 11 the delinquent date and the taxpayer paid taxes owed by fifteen days after the delinquent date 12 or fifteen days after the certified date of mailing, whichever is later. 13 3. No penalty or interest imposed under any law shall be charged on any real or 14 personal property tax when there is clear and convincing evidence that the county made an 15 error or omission in determining taxes owed by a taxpayer. 16 4. Any taxpayer claiming that the county made an error or omission in determining 17 taxes owed may submit a written request for a refund of penalties, interest, or taxes to the
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 3402 2
18 county commission or governing body of the county. If the county commission or governing 19 body of the county approves the refund, then such penalties, interest, or taxes shall be 20 refunded as provided in section 139.031. The county commission shall approve or 21 disapprove the taxpayer's written request within thirty days of receiving said request. The 22 county collector shall refund penalties, interest, and taxes if the county made an error or 23 omission in determining taxes owed by the taxpayer. 24 5. Nothing in this section shall relieve a taxpayer from paying taxes owed by 25 December thirty-first and paying penalties and interest owed for failing to pay all taxes by 26 December thirty-first, except as provided with regard to penalties and interest by subsection 2 27 of this section. 28 6. The collector may waive fees and penalties if he or she determines that the 29 taxpayer made a good faith effort to pay the tax on time prior to the delinquent date, 30 provided that the taxes are paid in full within fifteen days of the delinquent date. ✔
Statutes affected: