Allows collector to waive fees and penalties if tax payer made a good faith effort to pay

SECOND REGULAR SESSION
HOUSE BILL NO. 3402
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE WOODS.
7342H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o 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Section A. Section 52.240, RSMo, is repealed and one new section enacted in lieu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 char ged 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 char ged 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
EXPLANA TION — 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.
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 pr ovided that the taxes are paid in full within fifteen days of the delinquent date.
✔
HB 3402 2