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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. 1162
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BRATTIN.
5565S.02I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 139.052, 139.053, 140.120, and 140.150, RSMo, and to enact in lieu thereof
four new sections relating to property taxes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 139.052, 139.053, 140.120, and 1
140.150, RSMo, are repealed and four new sections enacted in 2
lieu thereof, to be known as sections 139.052, 139.053, 140.120, 3
and 140.150, to read as follows:4
139.052. 1. The governing body of any county [may by 1
ordinance or order provide] shall allow for the payment of 2
all or any part of current and delinquent real property 3
taxes, in such installments and on such terms as the 4
governing body deems appropriate. [Additionally, the county 5
legislative body may limit the right to pay such taxes in 6
installments to certain classes of taxpayers, as may be 7
prescribed by ordinance or order.] Any delinquent taxes 8
shall bear interest at the rate provided by section 140.100 9
and shall be subject to the fees provided by law. 10
2. The county official charged with the duties of the 11
collector shall issue receipts for any installment payments. 12
3. Installment payments made at any time during a tax 13
year shall not affect the taxpayer's right to protest the 14
amount of such tax payments under applicable provisions of 15
law. 16
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4. Subsection 1 of this section shall not apply to 17
payment for real property taxes by financial institutions, 18
as defined in section 381.410, who pay tax obligations which 19
they service from escrow accounts, as defined in Title 24, 20
Part 3500, Section 17, Code of Federal Regulation, as 21
amended. 22
139.053. 1. The governing body of any county, 1
excluding township counties, [may by ordinance or order 2
provide] shall allow for the payment of all or any part of 3
current real and personal property taxes which are owed, at 4
the option of the taxpayer, on an annual, semiannual or 5
quarterly basis at such times as determined by such 6
governing body. 7
2. The [ordinance] governing body shall provide the 8
method by which the amount of property taxes owed for the 9
current tax year in which the payments are to be made shall 10
be estimated. The collector shall submit to the governing 11
body the procedures by which taxes will be collected 12
[pursuant to the ordinance or order]. The estimate shall be 13
based on the previous tax year's liability. A taxpayer's 14
payment schedule shall be based on the estimate divided by 15
the number of pay periods in which payments are to be made. 16
The taxpayer shall at the end of the tax year pay any 17
amounts owed in excess of the estimate for such year. The 18
county shall at the end of the tax year refund to the 19
taxpayer any amounts paid in excess of the property tax owed 20
for such year. No interest shall be paid by the county on 21
excess amounts owed to the taxpayer. Any refund paid the 22
taxpayer pursuant to this subsection shall be an amount paid 23
by the county only once in a calendar year. 24
3. If a taxpayer fails to make an installment payment 25
of a portion of the real or personal property taxes owed to 26
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the county, then such county may charge the taxpayer 27
interest on the amount of property taxes still owed for that 28
year. 29
4. [Any] The governing body [enacting the ordinance or 30
order specified in this section] shall [first] agree to 31
provide the county collector with reasonable and necessary 32
funds to implement the [ordinance or order] provisions of 33
this section. 34
5. Subsection 1 of this section shall not apply to 35
payment for real property taxes by financial institutions, 36
as defined in section 381.410, who pay tax obligations which 37
they service from escrow accounts, as defined in Title 24, 38
Part 3500, Section 17, Code of Federal Regulation, as 39
amended. 40
140.120. 1. If it appears to any county commission, 1
that any tract of land or town lot contained in the back tax 2
book is not worth the amount of taxes, interest and cost due 3
thereon, as charged in the back tax book or that the same 4
would not sell for the amount of the taxes, interest and 5
cost, the commission may compromise the taxes with the owner 6
of the tract or lot. Upon payment to the collector of the 7
amount agreed upon, a certificate of redemption shall be 8
issued under the seal of the commission, which shall release 9
the lands from the lien of the state and all taxes due 10
thereon, as charged on the back tax book. If the commission 11
compromises and accepts a less amount than appears to be due 12
on any tract of land or town lot, as charged on said back 13
tax book, the commission shall order the amount so paid to 14
be distributed to the various funds to which the taxes are 15
due, in proportion as the amount received bears to the whole 16
amount charged against the tract or lot. 17
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2. Prior to commencing the sale of any property to 18
satisfy delinquent taxes, interest, and penalties, the 19
collector shall, by registered mail, notify the property 20
owner of such property that the property owner may negotiate 21
a compromise on any delinquent taxes, interest, and 22
penalties. Notwithstanding any provision of law to the 23
contrary, any such compromise shall not include a reduction 24
in the amount of property tax owed, but may include an 25
agreement to pay such amount in installments as provided in 26
section 139.052 or 139.053, and may include, at the 27
collector's discretion, a waiver of all or part of interest 28
and penalties owned. If no such agreement is in place by 29
April first, the collector may proceed to sell the property 30
pursuant to this chapter. 31
140.150. 1. Except as provided in subsection 4 of 1
this section, all lands, lots, mineral rights, and royalty 2
interests on which taxes or special assessments are 3
delinquent and unpaid are subject to sale to discharge the 4
lien for the delinquent and unpaid taxes or unpaid special 5
assessments as provided for in this chapter on the fourth 6
Monday in August of each year. 7
2. No real property, lots, mineral rights, or royalty 8
interests shall be sold for state, county or city taxes or 9
special assessments without judicial proceedings, unless the 10
notice of sale contains the names of all record owners 11
thereof, or the names of all owners appearing on the land 12
tax book and all other information required by law. 13
Delinquent taxes or unpaid special assessments, penalty, 14
interest and costs due thereon may be paid to the county 15
collector at any time before the property is sold therefor. 16
The collector shall send notices to the publicly recorded 17
owner of record before any delinquent and unpaid taxes or 18
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unpaid special assessments as specified in this section 19
subject to sale are published. The first notice shall be by 20
first class mail. A second notice shall be sent by 21
certified mail only if the assessed valuation of the 22
property is greater than one thousand dollars. If the 23
assessed valuation of the property is not greater than one 24
thousand dollars, only the first notice shall be required. 25
If any second notice sent by certified mail under this 26
section is returned to the collector unsigned, then notice 27
shall be sent before the sale by first class mail to both 28
the owner of record and the occupant of the real property. 29
The postage for the mailing of the notices shall be paid out 30
of the county treasury, and such costs shall be added to the 31
costs of conducting the sale, and the county treasury shall 32
be reimbursed to the extent that such postage costs are 33
recovered at the sale. The failure of the taxpayer or the 34
publicly recorded owner to receive the notice provided for 35
in this section shall not relieve the taxpayer or publicly 36
recorded owner of any tax liability imposed by law. 37
3. The entry in the back tax book by the county clerk 38
of the delinquent lands, lots, mineral rights, and royalty 39
interests constitutes a levy upon the delinquent lands, 40
lots, mineral rights, and royalty interests for the purpose 41
of enforcing the lien of delinquent and unpaid taxes or 42
unpaid special assessments, together with penalty, interest 43
and costs. 44
4. Notwithstanding any provision of this chapter or 45
chapter 141 to the contrary, for any property that becomes 46
delinquent on or after January 1, 2027, a collector shall 47
not commence the sale of such property to satisfy delinquent 48
taxes, interest, and penalties for a period of fifteen years 49
following the date such property becomes delinquent. Upon 50
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the expiration of such fifteen year period, if delinquent 51
taxes, interest, and penalties are still owed on such 52
property, the collector may commence the sale of such 53
property as provided in this chapter or chapter 141. The 54
provisions of this subsection shall not apply to any 55
delinquent property that is abandoned property. For the 56
purposes of this subsection, "abandoned property" shall mean 57
any real property that is delinquent for three or more 58
consecutive years, and for which the collector is unable to 59
contact the property owner. The collector may commence the 60
sale of such abandoned property once it is determined that 61
such property is abandoned. 62
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