Read the full stored bill text
EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1076
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR SCHNELTING.
4833S.01I KRISTINA MARTIN, Secretary
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Section A. Section 139.120, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 139.120, 2
to read as follows:3
139.120. 1. (1) The collector or collector-treasurer 1
in a county having township organization shall diligently 2
endeavor and use all lawful means to collect all taxes which 3
they are required to collect in their respective counties, 4
and to that end they shall have the power to seize and sell 5
the goods and chattels of the person liable for taxes, in 6
the same manner as goods and chattels are or may be required 7
to be seized and sold under execution issued on judgments at 8
law[, and no property whatever shall be exempt from seizure 9
and sale for taxes due on lands or personal property; 10
provided, that]. 11
(2) No such seizure or sale for taxes shall be made 12
until after the first day of October of each year, and the 13
collector or collector-treasurer shall not receive a credit 14
for delinquent taxes until the collector or collector- 15
treasurer shall have made affidavit that the collector or 16
collector-treasurer has been unable to find any personal 17
SB 1076 2
property out of which to make the taxes in each case so 18
returned delinquent; but no such seizure and sale of goods 19
shall be made until the collector or collector-treasurer has 20
made demand for the payment of the tax, either in person or 21
by deputy, to the party liable to pay the same, or by 22
leaving a written or printed notice at his place of abode 23
for that purpose, with some member of the family over 24
fifteen years of age. 25
2. Such seizure may be made at any time after the 26
first day of October, and before said taxes become 27
delinquent, or after they become delinquent; provided 28
further, that when any person owing personal tax removes 29
from one county in this state to another, it shall be the 30
duty of the county collector, or collector-treasurer as the 31
case may be, of the county from which such person shall 32
move, to send a tax bill to the sheriff of the county into 33
which such person may be found, and on receipt of the same 34
by said sheriff, it shall be the collector's or the 35
collector-treasurer's duty to proceed to collect said tax 36
bill in like manner as provided by law for the collection of 37
personal tax, for which the collector or the collector- 38
treasurer shall be allowed the same compensation as provided 39
by law in the collection of executions. It shall be the 40
duty of the sheriff in such case to make due return to the 41
collector or collector-treasurer of the county from whence 42
said tax bill was issued, with the money collected thereon. 43
3. (1) Notwithstanding any other provision of law to 44
the contrary, none of the following property shall be seized 45
for sale to collect taxes on such property solely because 46
the owner of such property owes taxes on such property: 47
(a) Personal property; or 48
SB 1076 3
(b) Real property classified as residential property 49
under Article X, Section 4(b) of the Constitution of 50
Missouri and used as the owner's primary residence 51
including, but not limited to, real property used as the 52
owner's primary residence when such property is held in the 53
name of a limited liability company and is used for farming 54
purposes. 55
(2) This subsection shall apply only to personal 56
property or real property described in subdivision (1) of 57
this section. 58
✓