 |
 |
| Additional Executive Departments | | Agriculture And Animals | | Alcoholic Beverages | | Business And Financial Institutions | | Cities, Towns And Villages | | Civil Procedure And Limitations | | Codes And Standards | | Conduct Of Public Business | | Conservation, Resources And Development | | Contracts And Contractual Relations | | Corporations, Associations And Partnerships | | Correctional And Penal Institutions | | County, Township And Political Subdivision Government | | Courts | | Crimes And Punishment; Peace Officers And Public Defenders | | Criminal Procedure | | Debtor-creditor Relations | | Domestic Relations | | Education And Libraries | | Evidence And Legal Advertisements | | Executive Branch | | Incorporation And Regulation Of Certain Utilities And Carriers | | Juries | | Labor And Industrial Relations | | Lands, Levees, Drainage, Sewers And Public Water Supply | | Laws And Statutes | | Legislative Branch | | Military Affairs And Police | | Motor Vehicles, Watercraft And Aviation | | Occupations And Professions | | Ownership And Conveyance Of Property | | Public Health And Welfare | | Public Officers And Employees, Bonds And Records | | Public Safety And Morals | | Roads And Waterways | | Sovereignty, Jurisdiction And Emblems | | Statutory Actions And Torts | | Suffrage And Elections | | Taxation And Revenue | | Trade And Commerce | | Trusts And Estates Of Decedents And Persons Under Disability |
|
|
|
|
| search a lawyer |
|
|
| ACTS, STATUTES |
|
|
|
|
|
|
|
|
|
|
|
|
| Home > Statutes > Usa Missouri |
|
USA Statutes : missouri
Title : TAXATION AND REVENUE
Chapter : Chapter 139 Payment and Collection of Current Taxes
|
|
1. Any taxpayer may protest all or any part of any current taxes
assessed against the taxpayer, except taxes collected by the director of
revenue of Missouri. Any such taxpayer desiring to pay any current taxes
under protest shall, at the time of paying such taxes, file with the
collector a written statement setting forth the grounds on which the
protest is based. The statement shall include the true value in money
claimed by the taxpayer if disputed.
2. Upon receiving payment of current taxes under protest pursuant to
subsection 1 of this section or upon receiving notice of an appeal
pursuant to section 138.430, RSMo, the collector shall disburse to the
proper official all portions of taxes not disputed by the taxpayer and
shall impound in a separate fund all portions of such taxes which are in
dispute. Except as provided in subsection 3 of this section, every
taxpayer protesting the payment of current taxes shall, within ninety
days after filing his protest, commence an action against the collector
by filing a petition for the recovery of the amount protested in the
circuit court of the county in which the collector maintains his office.
If any taxpayer so protesting his taxes shall fail to commence an action
in the circuit court for the recovery of the taxes protested within the
time prescribed in this subsection, such protest shall become null and
void and of no effect, and the collector shall then disburse to the
proper official the taxes impounded, and any interest earned thereon, as
provided above in this subsection.
3. No action against the collector shall be commenced by any taxpayer who
has, for the current tax year in issue, filed with the state tax
commission a timely and proper appeal of the protested taxes. Such
taxpayer shall notify the collector of the appeal in the written
statement required by subsection 1 of this section. The taxes so
protested shall be impounded in a separate fund and the commission may
order all or any part of such taxes refunded to the taxpayer, or may
authorize the collector to release and disburse all or any part of such
taxes in its decision and order issued pursuant to chapter 138, RSMo.
4. Trial of the action in the circuit court shall be in the manner
prescribed for nonjury civil proceedings, and, after determination of the
issues, the court shall make such orders as may be just and equitable to
refund to the taxpayer all or any part of the current taxes paid under
protest, together with any interest earned thereon, or to authorize the
collector to release and disburse all or any part of the impounded taxes,
and any interest earned thereon, to the appropriate officials of the
taxing authorities. Either party to the proceedings may appeal the
determination of the circuit court.
5. All the county collectors of taxes, and the collector of taxes in any
city not within a county, shall, upon written application of a taxpayer,
refund or credit against the taxpayer's tax liability in the following
taxable year and subsequent consecutive taxable years until the taxpayer
has received credit in full for any real or personal property tax
mistakenly or erroneously levied against the taxpayer and collected in
whole or in part by the collector. Such application shall be filed within
three years after the tax is mistakenly or erroneously paid. The
governing body, or other appropriate body or official of the county or
city not within a county, shall make available to the collector funds
necessary to make refunds under this subsection by issuing warrants upon
the fund to which the mistaken or erroneous payment has been credited, or
otherwise.
6. No taxpayer shall receive any interest on any money paid in by the
taxpayer erroneously.
7. All protested taxes shall be invested by the collector in the same
manner as assets specified in section 30.260, RSMo, for investment of
state moneys. A taxpayer who is entitled to a refund of protested taxes
shall also receive the interest earned on the investment thereof. If the
collector is ordered to release and disburse all or part of the taxes
paid under protest to the proper official, such taxes shall be disbursed
along with the proportional amount of interest earned on the investment
of the taxes due the particular taxing authority.
8. On or before March first next following the delinquent date of taxes
paid under protest, the county collector shall notify any taxing
authority of the taxes paid under protest which would be received by such
taxing authority if the funds were not the subject of a protest. Any
taxing authority may apply to the circuit court of the county or city not
within a county in which a collector has impounded protested taxes under
this section and, upon a satisfactory showing that such taxing authority
would receive such impounded tax funds if they were not the subject of a
protest and that such taxing authority has the financial ability and
legal capacity to repay such impounded tax funds in the event a decision
ordering a refund to the taxpayer is subsequently made, the circuit court
shall order, pendente lite, the disbursal of all or any part of such
impounded tax funds to such taxing authority. The circuit court issuing
an order under this subsection shall retain jurisdiction of such matter
for further proceedings, if any, to compel restitution of such tax funds
to the taxpayer. In the event that any protested tax funds refunded to a
taxpayer were disbursed to a taxing authority under this subsection
instead of being held and invested by the collector under subsection 7 of
this section, such taxing authority shall pay the taxpayer entitled to
the refund of such protested taxes the same amount of interest, as
determined by the circuit court having jurisdiction in the matter, such
protested taxes would have earned if they had been held and invested by
the collector.
9. No appeal filed shall stay any order of refund, but the decision filed
by any court of last review modifying the circuit court's or state tax
commission's determination pertaining to the amount of refund shall be
binding on the parties, and the decision rendered shall be complied with
by the party affected by any modification within ninety days of the date
of such decision. No taxpayer shall receive any interest on any
additional award of refund, and the collector shall not receive any
interest on any ordered return of refund in whole or in part. (L. 1969 p.
249 §§ 1 to 5, A.L. 1971 S.B. 166, A.L. 1983 S.B. 63, et al., A.L. 1986
S.B. 707, A.L. 1987 H.B. 909, A.L. 1989 H.B. 728, A.L. 1998 H.B. 1837,
A.L. 2003 H.B. 60, A.L. 2004 S.B. 1012)
(1972) In action by railroad companies for refund of alleged excessive
school districts' taxes court held that revised rates established by
school districts after increase in assessed valuation would still have
produced $260,000 in revenue more than would have been produced by
original rate, and thus new rates would result in a tax "windfall" which
§ 137.073, RSMo, proposes to prevent. Mo. Pacific Rd. Co. v. Keuhle
(Mo.), 482 S.W.2d 505.
(1974) Held, this section is not exclusive remedy and does not preclude
injunctive relief. John Calvin Manor Inc. v. Aylward (Mo.), 517 S.W.2d 59.
(1975) Held that where board of equalization indicated that item objected
to would not be removed from assessment, taxpayer need not assert
administrative remedies prior to payment under protest and filing of
action. Mesker Brother Industries, Inc. v. Leachman (Mo.), 529 S.W.2d 153.
(1975) Held that requirement that action be filed in circuit court of
collector's county within ninety days is mandatory and filing for
administrative review under § 536.110, RSMo, does not cure failure to
comply with this requirement. Xerox Corp. v. Travers (Mo.), 529 S.W.2d
418.
(1983) Statute exclusively prescribes manner in which taxpayer must
proceed in paying illegally imposed taxes before recovery of such taxes
by judicial action. Failure to comply with requirement of filing written
protest when taxes are paid bars taxpayer from recovery. B & D Investment
Co., Inc. v. Schneider (Mo. banc), 646 S.W.2d 759.
(1985) Held that since this section provides an adequate and complete
relief for the redress of a taxpayer's grievances, a taxpayer may not
seek relief under 42 U.S.C. § 1983. Stufflebaum v. Panethiere, 691 S.W.2d
271.
(1987) There is no right for disgruntled taxpayers who have paid taxes
under protest to intervene in actions by school districts against county
collector of revenue to disburse protested payments pursuant to this
section since this section provides adequate remedy for such taxpayers.
Maplewood-Richmond Hghts. Sch. v. Leachman, 735 S.W.2d 32 (Mo.App.).
(1989) When taxes levied were declared illegal by court, tax protest did
not constitute binding election, and did not preclude claimants from
seeking refund under other statutory provisions. (Mo.banc) Ackerman
Buick, Inc. v. St. Louis Co., 771 S.W.2d 343.
(1992) Even though tax was levied by a federal court to fund school
desegregation remedies and tax did not originate under state law, state
refund procedures apply. Refunds to taxpayers may only be made of
property taxes that were paid under the protest procedures of the
statute. Jenkins v. State of Missouri, 962 F.2d 762 (8th Cir.).
(2003) Clerical mistake by taxpayer concerning valuation does not result
in mistakenly or erroneously paid taxes. Missouri American Water Co. v.
Collector of St. Charles County, 103 S.W.3d 266 (Mo.App. E.D.).
A county or city collector, or other collection authority
charged with the duty of tax or license collection is authorized but not
obligated to accept cash, personal check, business check, money order,
credit card, or electronic transfers of funds for any tax or license
payable to the county. The collection authority may refuse to accept any
medium of exchange at the discretion of the collection authority. Refusal
by the collection authority to accept alternative means of payment beyond
those approved by the collection authority shall not relieve an obligor
of the obligor's tax or license obligation nor shall it delay the levy of
interest and penalty on any overdue unpaid tax or license obligation
pending submission of a form or payment approved by the collection
authority. (RSMo 1939 § 11082, A.L. 1945 p. 1820, A.L. 1959 H.B. 106,
A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 9911; 1919 § 12903; 1909 § 11457
1. In all constitutional charter cities in this state which have
seven hundred thousand inhabitants or more, all current and all
delinquent general, school and city taxes may be paid entirely, or in
installments of at least twenty-five percent of the taxes, and the
delinquent taxes shall bear interest at the rate provided by section
140.100, RSMo, and shall be subject to the fees provided by law.
2. The director of revenue shall issue receipts for the partial payments.
3. Subsection 1 of this section shall not apply to payment for real
property taxes by financial institutions, as defined in section 381.410,
RSMo, who pay tax obligations which they service from escrow accounts, as
defined in Title 24, Part 3500, Section 17, Code of Federal Regulation,
as amended. (RSMo 1939 § 11208, A.L. 1947 V. I p. 538, A.L. 1959 H.B.
106, A.L. 2001 H.B. 738 merged with S.B. 186)
1. The governing body of any county may by ordinance or order
provide for the payment of all or any part of current and delinquent real
property taxes, in such installments and on such terms as the governing
body deems appropriate. Additionally, the county legislative body may
limit the right to pay such taxes in installments to certain classes of
taxpayers, as may be prescribed by ordinance or order. Any delinquent
taxes shall bear interest at the rate provided by section 140.100, RSMo,
and shall be subject to the fees provided by law.
2. The county official charged with the duties of the collector shall
issue receipts for any installment payments.
3. Installment payments made at any time during a tax year shall not
affect the taxpayer's right to protest the amount of such tax payments
under applicable provisions of law.
4. Subsection 1 of this section shall not apply to payment for real
property taxes by financial institutions, as defined in section 381.410,
RSMo, who pay tax obligations which they service from escrow accounts, as
defined in Title 24, Part 3500, Section 17, Code of Federal Regulation,
as amended. (L. 1989 S.B. 107 § 1, A.L. 1991 H.B. 608, A.L. 2001 H.B. 738
merged with S.B. 186)
1. The governing body of any county, excluding township
counties, may by ordinance or order provide for the payment of all or any
part of current real and personal property taxes which are owed, at the
option of the taxpayer, on an annual, semiannual or quarterly basis at
such times as determined by such governing body.
2. The ordinance shall provide the method by which the amount of property
taxes owed for the current tax year in which the payments are to be made
shall be estimated. The collector shall submit to the governing body the
procedures by which taxes will be collected pursuant to the ordinance or
order. The estimate shall be based on the previous tax year's liability.
A taxpayer's payment schedule shall be based on the estimate divided by
the number of pay periods in which payments are to be made. The taxpayer
shall at the end of the tax year pay any amounts owed in excess of the
estimate for such year. The county shall at the end of the tax year
refund to the taxpayer any amounts paid in excess of the property tax
owed for such year. No interest shall be paid by the county on excess
amounts owed to the taxpayer. Any refund paid the taxpayer pursuant to
this subsection shall be an amount paid by the county only once in a
calendar year.
3. If a taxpayer fails to make an installment payment of a portion of the
real or personal property taxes owed to the county, then such county may
charge the taxpayer interest on the amount of property taxes still owed
for that year.
4. Any governing body enacting the ordinance or order specified in this
section shall first agree to provide the county collector with reasonable
and necessary funds to implement the ordinance or order.
5. Subsection 1 of this section shall not apply to payment for real
property taxes by financial institutions, as defined in section 381.410,
RSMo, who pay tax obligations which they service from escrow accounts, as
defined in Title 24, Part 3500, Section 17, Code of Federal Regulation,
as amended. (L. 1998 H.B. 1734 § 50.1500, A.L. 2000 H.B. 1238 merged with
S.B. 894, A.L. 2001 H.B. 738 merged with S.B. 186)
Any county may accept payment by credit card or electronic
transfers of funds for any tax or license payable to the county. A county
collector shall not be required to accept payment by credit card if the
credit card bank, processor, or issuer would charge the county a fee for
such payment. However, a county may accept payment by credit card and
charge the person making such payment by credit card a fee equal to the
fee charged the county by the credit card bank, processor, issuer for
such payment. A county may accept payment by electronic transfer of funds
in payment of any tax or license and charge the person making such
payment a fee equal to the fee charged the county by the bank, processor,
or issuer of such electronic payment. (L. 1998 H.B. 1734 § 1, A.L. 2005
H.B. 58 merged with S.B. 210)
It shall be the duty of the collector to furnish to all
nonresident taxpayers a statement of the amount of taxes assessed against
any tract of land or town lot in his county for any year or years during
which he is collector, and send the same by mail to the address of any
person applying to him by letter for the same; and if no taxes are due on
any such tracts or lots, he shall answer such letters of inquiry, stating
the fact; and whenever any funds are remitted by mail or otherwise to any
collector for the payment of any taxes appearing to be due on his tax
book, it shall be his duty to receive the same and send a receipt
therefor by mail to the person remitting the same; provided, that he may
charge all sums which he may have to pay for postage as costs against the
person applying or remitting to him, but no other costs. (RSMo 1939 §
11083)
Prior revisions: 1929 § 9912; 1919 § 12904; 1909 § 11458
Any person who has a lien by mortgage or otherwise, upon any
real property upon which the taxes have not been paid, may pay such taxes
and the interest, penalty and costs thereon; and the receipt of the
county collector shall constitute an additional lien upon such land, to
the amount therein stated; and the amount so paid and the interest
thereon at the rate specified in the mortgage or other instrument shall
be collectible with, or as a part of, and in the same manner as the
amount secured by the original lien. (RSMo 1939 § 11163)
1. Any person desiring to pay taxes upon any part or parts of
real property heretofore or hereafter assessed as one parcel, or tract,
may do so by applying to the county collector, who must carefully
investigate and ascertain the relative or proportionate value said part
bears to the whole tract assessed, on which basis the assessment must be
divided, and taxes collected accordingly; provided, where the assessed
valuation of the tract to be divided exceeds two thousand dollars, a
notice by registered mail must be given to the several owners interested
in said tract, if known, and if no protest against said division be filed
with the county collector within twenty days from date of notice, the
county collector shall duly accept payment and issue receipt on
apportionment as by him made.
2. In cases where protest is filed to said division appeal shall be made
to the county commission at their next regular session for final
division, and the county collector shall accept and receipt for said
taxes as determined and ordered by the county commission.
3. Any person desiring to pay on an undivided interest in any real
property may do so by paying to the county collector a sum equal to such
proportion of the entire taxes charged on the entire tract as interest
paid on bears to the whole. (RSMo 1939 § 11163)
1. Whenever any person shall pay taxes charged on the tax book,
the collector shall enter such payment in his list, and give the person
paying the same a receipt, specifying the name of the person for whom
paid, the amount paid, what year paid for, and the property and value
thereof on which the same was paid, according to its description on the
collector's list, in whole or in part, as the case may be, and the
collector shall enter "paid" against each tract or lot of land when he
collects the tax thereon. The collector shall charge a fee of one dollar
for any duplicate personal tax receipt issued by him.
2. The collector shall receive taxes on part of any lot, piece or parcel
of land charged with taxes; provided, the persons paying such tax shall
furnish a particular specification of the part, and if the tax on the
remainder of such lot and parcel of land shall remain unpaid, the
collector shall enter such specification in his return, to the end that
the part on which the tax remains unpaid may be clearly known.
3. If payment is made on an undivided share of real estate, the collector
shall enter on his record the name of the owner of such share, so as to
designate upon whose undivided share the tax has been paid. (RSMo 1939 §
11084, A.L. 1979 H.B. 148)
Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459
(1975) Good faith purchaser takes free from lien when collector by error
showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.
1. If any taxpayer shall fail or neglect to pay to the collector
his taxes at the time required by law, then it shall be the duty of the
collector, after the first day of January then next ensuing, to collect
and account for, as other taxes, an additional tax, as penalty, the
amount provided for in section 140.100, RSMo.
2. Collectors shall, on the day of their annual settlement with the
county governing body, file with governing body a statement, under oath,
of the amount so received, and from whom received, and settle with the
governing body therefor; but, interest shall not be chargeable against
persons who are absent from their homes, and engaged in the military
service of this state or of the United States. The provisions of this
section shall apply to the city of St. Louis, so far as the same relates
to the addition of such interest, which, in such city, shall be collected
and accounted for by the collector as other taxes, for which he shall
receive no compensation.
3. Whenever any collector of the revenue in the state fails or refuses to
collect the penalty provided for in this section on state and county
taxes, it shall be the duty of the director of revenue and county clerk
to charge such collectors with the amount of interest due thereon, as
shown by the returns of the county clerk, and such collector shall be
liable to the penalties as provided for in section 139.270.
4. For purposes of this section and other provisions of law relating to
the timely payment of taxes due on any real or personal property,
payments for taxes due on any real or personal property which are
delivered by United States mail to the collector, the collector's office,
or other officer or office designated by the county or city to receive
such payments, of the appropriate county or city, shall be deemed paid as
of the postmark date stamped on the envelope or other cover in which such
payment is mailed. In the event any payment of taxes due is sent by
registered or certified mail, the date of registration or certification
shall be deemed the postmark date. No additional tax or penalty shall be
imposed under this section on any taxpayer whose payment is delivered by
United States mail, if the postmark date stamped on the envelope or other
cover containing such payment falls within the prescribed period or on or
before the prescribed date, including any extension granted, for making
the payment or if the postmaster for the jurisdiction where the payment
was mailed verifies in writing that the payment was deposited in the
United States mail within the prescribed period or on or before the
prescribed date, including any extension granted, for making the payment,
and was delayed in delivery because of an error by the United States
postal service and not because of an error by the taxpayer. (RSMo 1939 §
11085, A.L. 1945 p. 1907, A.L. 1947 V. II p. 425, A.L. 1984 H.B. 1563,
A.L. 1988 S.B. 431)
Prior revisions: 1929 § 9914; 1919 § 12906; 1909 § 11460
Effective 5-13-88
1. In the event of the destruction by fire, windstorm or tornado
of any permanent buildings and/or improvements situate upon any land or
lot, and which permanent buildings and/or improvements at the time of
destruction were situate upon any land or lot against which taxes were
then levied and assessed, and was so situate at the time of such levy and
assessment, the lien of such taxes shall attach to and follow any
insurance that may be upon said property at the time of its destruction,
and the insurer shall pay to the county collector from said insurance
money, and limited to the extent thereof, all taxes, interest and cost
then due, levied and assessed against the identical land or lot upon
which was situate the buildings and/or improvements destroyed, and such
payment shall discharge the obligation of the insurer to the amount paid;
provided, however, if in the opinion of the county collector the
destruction of such building and/or improvement will not prejudice the
collection of such taxes, then in such event the county collector shall
be authorized, in writing, addressed to the insurance company or
companies, to waive and/or release the lien by this section given. The
lien given by this section shall be a first and paramount lien upon the
money due in event of the contingency herein referred to.
2. The assured or person making claim for loss on any permanent buildings
and/or improvements from any insurance company shall file with such
company a statement from the collector or collectors in writing, with
such claim, that there are no taxes against said buildings and/or
improvements and describing said property, or that taxes exist against
the same and the amount and description thereof, and whether or not such
lien is waived, as the case may be, and no such claim for loss may be
maintained until such statement shall have been filed by claimant. This
section shall not provide a basis for the dismissal of a lawsuit filed
for a loss.
3. The provisions of this section shall not apply unless the loss exceeds
fifty percent of the face value of the amount specified in the policy and
applicable to the property involved. (RSMo 1939 § 11173, A.L. 1992 H.B.
1574)
1. The collector or collector-treasurer in a county having
township organization shall diligently endeavor and use all lawful means
to collect all taxes which they are required to collect in their
respective counties, and to that end they shall have the power to seize
and sell the goods and chattels of the person liable for taxes, in the
same manner as goods and chattels are or may be required to be seized and
sold under execution issued on judgments at law, and no property whatever
shall be exempt from seizure and sale for taxes due on lands or personal
property; provided, that no such seizure or sale for taxes shall be made
until after the first day of October of each year, and the collector or
collector- treasurer shall not receive a credit for delinquent taxes
until the collector or collector-treasurer shall have made affidavit that
the collector or collector-treasurer has been unable to find any personal
property out of which to make the taxes in each case so returned
delinquent; but no such seizure and sale of goods shall be made until the
collector or collector-treasurer has made demand for the payment of the
tax, either in person or by deputy, to the party liable to pay the same,
or by leaving a written or printed notice at his place of abode for that
purpose, with some member of the family over fifteen years of age.
2. Such seizure may be made at any time after the first day of October,
and before said taxes become delinquent, or after they become delinquent;
provided further, that when any person owing personal tax removes from
one county in this state to another, it shall be the duty of the county
collector, or collector-treasurer as the case may be, of the county from
which such person shall move, to send a tax bill to the sheriff of the
county into which such person may be found, and on receipt of the same by
said sheriff, it shall be the collector's or the collector- treasurer's
duty to proceed to collect said tax bill in like manner as provided by
law for the collection of personal tax, for which the collector or the
collector-treasurer shall be allowed the same compensation as provided by
law in the collection of executions. It shall be the duty of the sheriff
in such case to make due return to the collector or collector- treasurer
of the county from whence said tax bill was issued, with the money
collected thereon. (RSMo 1939 § 11086, A.L. 2005 H.B. 58 merged with S.B.
210)
Prior revisions: 1929 § 9915; 1919 § 12907; 1909 § 11461
1. Whenever taxes shall be collected by seizure or sale of goods
and chattels, in addition to the amount of tax and costs of failure to
pay the collector as provided by this chapter, the collector shall levy
the necessary costs of the proceeding and the interest on the amount of
the tax and costs of said failure for his trouble.
2. If the collector have reason to believe that any person charged with
the taxes is about to remove from the county without paying his taxes, he
may at any time levy such taxes with costs and charges, by distress and
sale; provided, that in levying and selling personal property for taxes,
the collector shall be governed by the same rules and be entitled to the
same fees as sheriffs are or may be for like services upon executions.
(RSMo 1939 § 11087)
Prior revisions: 1929 § 9916; 1919 § 12908; 1909 § 11462
The personal delinquent lists allowed to any collector shall be
delivered to the collector and when his term of office expires then to
his successor, who shall be charged with the full amount thereof, and
shall account therefor as for other moneys collected by him. When he
makes his next annual settlement he shall return the lists to the clerk
of the county commission, and in the city of St. Louis the lists and the
uncollected tax bills to the comptroller of the city, and shall be
entitled to credit for the amount he has been unable to collect. The
lists and bills shall be delivered to his successor, and so on until the
whole are collected. (RSMo 1939 § 11096, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9925; 1919 § 12917; 1909 § 11471
And in making collections on the said personal delinquent lists,
the said collectors shall give duplicate receipts therefor, one to be
delivered to the person paying the same, and the other to be filed with
the clerk of the county commission, who shall charge the collector
therewith. (RSMo 1939 § 11097)
Prior revisions: 1929 § 9926; 1919 § 12918; 1909 § 11472
1. At the term of the county commission to be held on the first
Monday in March, the collector shall return the delinquent lists and back
tax books, and in the city of St. Louis the uncollected tax bills and
back tax books, under oath or affirmation, to such commission, and settle
his accounts of all moneys received by him on account of taxes and other
sources of revenue, and the amount of such delinquent lists, or so much
thereof as the commission shall find properly returned delinquent, shall
be allowed and credited to him on his settlement.
2. Before allowing the collector such credit for any delinquent lists,
the county commission shall make special inquiry and be fully satisfied
that he has used due diligence to collect the same, and that he could not
find any personal property of the taxpayer out of which to make the taxes.
3. If the commission is satisfied that there are any names on the lists
of persons who have personal property out of which the taxes could have
been made, it shall, in passing upon such lists, strike such names
therefrom. (RSMo 1939 § 11089)
Prior revisions: 1929 § 9918; 1919 § 12910; 1909 § 11464
If there be no regular term of the county commission in any
county on the first Monday in March, a special term of such commission
shall be called by any two commissioners thereof, to be held on that day
in each year, for the purpose of making the settlement required by this
chapter; and if, from any cause, there shall be no meeting of the
commission held on that day, then it shall be the duty of the commission
to receive the delinquent lists and make settlement with the collector at
the next term thereafter; provided, that on the application of the
collector, it shall be the duty of the presiding commissioner of the
county commission to call a special term for that purpose as soon as
practicable. (RSMo 1939 § 11092)
Prior revisions: 1929 § 9921; 1919 § 12913; 1909 § 11467
No collector shall be permitted to return, and no county
commission shall be allowed to receive, any additional delinquent lists,
and the director of revenue shall not give credit for any such additional
delinquent lists allowed by any county commission. (RSMo 1939 § 11090,
A.L. 1945 p. 1907, A. 1949 S.B. 1024)
Prior revisions: 1929 § 9919; 1919 § 12911; 1909 § 11465
1. In making the settlement, the commission shall carefully and
fully examine into all collections made by the collector of delinquent
and forfeited taxes, penalties and costs thereon, and licenses from all
sources whatsoever.
2. The county commission shall cause the settlement to be entered of
record, so as to show the amount due the state, county and municipalities
respectively.
3. The record shall show the amount of state taxes collected on the
current tax books, and the amount of taxes returned delinquent thereon;
also, the amount collected on delinquent lists, amount of interest or
penalty collected on delinquent lists, and amounts collected on
peddlers', billiard and other licenses.
4. The clerk shall certify immediately the amounts to the director of
revenue, on blanks furnished to him by the director of revenue for that
purpose. The amount of municipal taxes in St. Louis City shall be
certified to the mayor to the credit of the collector. (RSMo 1939 §
11093, A.L. 1945 p. 1907, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9922; 1919 § 12914; 1909 § 11468
(1959) Settlement by county collector duly approved by county court does
not bar or estop the state or county from recovering fees retained by
collector in excess of the amounts permitted by law. State v. Ludwig
(Mo.), 322 S.W.2d 841.
If any collector fail to make settlement in the time and manner
prescribed, he may be attached until he makes such settlement to the
satisfaction of the county commission. (RSMo 1939 § 11094)
Prior revisions: 1929 § 9923; 1919 § 12915; 1909 § 11469
1. Every county collector and ex officio county collector,
except in the city of St. Louis, shall, on or before the fifth day of
each month, file with the county clerk a detailed statement, verified by
affidavit of all state, county, school, road and municipal taxes, and of
all licenses by him collected during the preceding month, and shall,
except for tax payments made pursuant to section 139.053, on or before
the fifteenth day of the month, pay the same, less his commissions, into
the county treasuries and to the director of revenue.
2. It shall be the duty of the county clerk, and he is hereby required,
to forward immediately a certified copy of such detailed statement to the
director of revenue, who shall keep an account of the state taxes with
the collector. (RSMo 1939 § 11098, A.L. 1945 p. 1907, A.L. 1998 H.B. 1734)
Prior revisions: 1929 § 9927; 1919 § 12919; 1909 § 11473
Effective 1-1-99
Every collector of the revenue having made settlement, according
to law, of county revenue by him collected or received, shall pay the
amount found due into the county treasury, and the treasurer shall give
him duplicate receipts therefor, one of which shall be filed in the
office of the clerk of the county commission, who shall grant him full
quietus under the seal of the commission. (RSMo 1939 § 11103)
Prior revisions: 1929 § 9932; 1919 § 12924; 1909 § 11478
1. Every county collector shall, on or before the fifteenth day
of each month, pay to the director of revenue all state taxes and
licenses received by him prior to the first day of the month.
2. Upon receipt of such money, the director of revenue shall execute a
receipt therefor, which he shall forward or deliver to the collector.
3. Any collector who shall fail to forward the sum as herein required
within the time prescribed, shall forfeit to the state the sum of two
hundred dollars for each such failure, to be recovered of him or his
sureties on his official bond.
4. Within thirty days after the final settlement of his account every
collector, after deducting his commissions, shall remit to the director
of revenue the balance of all revenue and licenses then due the state and
the director of revenue shall issue the collector a receipt for the
amount received.
5. All sums received by the director of revenue from the county
collectors shall be deposited in the state treasury and apportioned to
the state funds established by law. (RSMo 1939 § 11100, A.L. 1945 p. 1820)
Prior revisions: 1929 § 9929; 1919 § 12921; 1909 § 11475
Any person required to pay any tax who issues or passes a check,
or other similar sight order, which is returned to the department of
revenue, county collector, or treasurer ex officio collector because the
account upon which the check or order was drawn was closed or did not
have sufficient funds at the time of presentation for payment by the
department of revenue, county collector, or treasurer ex officio
collector to meet the face amount of the check or order, may, unless
there be good cause shown, be assessed by the department of revenue, in
addition to any other penalty or interest that may be owed, a penalty of
ten dollars or five percent of the total amount of the returned check or
order, whichever amount is greater, but in no event shall such penalty
imposed exceed one hundred dollars. Such person may also be assessed by
the county collector or treasurer ex officio collector, in addition to
any other penalty or interest that may be owed, a penalty not to exceed
twenty-five dollars. The department of revenue, county collector, or
treasurer ex officio collector may refuse to accept any check or other
similar sight order in payment of any tax currently owed plus penalty or
interest from a person who previously attempted to pay such amount with a
check or order that was returned to the department of revenue, county
collector, or treasurer ex officio collector unless the remittance is in
the form of a cashier's check, certified check, or money order. (L. 1983
1st Ex. Sess. H.B. 10 § 1, A.L. 2002 S.B. 895)
1. The collector of the city of St. Louis shall on Monday in
each week, deposit in the bank that is designated to him by the director
of revenue, to the credit of the director of revenue, all moneys received
by him for the state, first deducting the amount of his commission, and
take from the cashier a certificate of every deposit, which shall be
received by the director of revenue in payment of the revenue.
2. The collector, when he makes the deposit, shall transmit to the
director of revenue an affidavit, setting forth the amount of revenue
which he has received since the last deposit, and the amount retained by
him for his commission.
3. Nothing contained in this section shall be so construed as to affect
in any wise the rate or amount of commission which the collector would be
entitled to on his final settlement. (RSMo 1939 § 11101, A.L. 1945 p.
1907, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9930; 1919 § 12922; 1909 § 11476
1. If any collector or ex officio collector fails to make
payment of the amount due from him on settlement, or in the time and
manner prescribed by law, he and his sureties shall be liable to pay, as
a penalty, ten percent a month on the amount wrongfully withheld, to be
computed from the time the amount ought to have been paid until actual
payment. This section shall apply to all revenue collections made by him
whether for state, county, city, town, district or school taxes, general
or special.
2. In case of refusal, notice may be served upon the collector or ex
officio collector in default and his sureties, informing them that a
motion will be made to the circuit court of the county for a judgment
against the collector and his sureties, for all sums of money due from
him to the state or county, as the case may be, at time of making the
motion, together with the penalty aforesaid.
3. The circuit courts of this state may hear and determine all such
motions and proceedings.
4. The judgments rendered by the court under the provisions of this
section shall have the same force and effect and be enforced in the same
manner that other judgments in the circuit courts of this state are
enforced.
5. Proceedings under this section shall be in the state or county, as the
case may be. The notice may be served by any sheriff, coroner, or other
person who would be a competent witness, and shall be served at least
five days before the motion is made. The court may compel the production
of all books, papers, records and other documents in the possession of
the collector or others, to be used as evidence in the cause. (RSMo 1939
§ 11104; RSMo 1939 § 11105, A.L. 1945 p. 1907, A.L. 1959 H.B. 106, A.L.
1978 H.B. 1634)
Prior revisions: 1929 §§ 9933, 9934; 1919 §§ 12925, 12926; 1909 §§ 11479,
11480
Effective 1-2-79
1. If any county collector, or ex officio county collector,
fails or refuses to pay the taxes and license fees into the county
treasuries and to the director of revenue as provided in section 139.210,
he shall forfeit his commissions on the amount wrongfully withheld and in
addition shall pay a penalty of ten percent of the amount wrongfully
withheld.
2. The director of revenue within thirty days shall issue a distress
warrant for such state taxes and penalties, and the prosecuting attorney
within thirty days shall proceed to collect the county, school, road and
municipal taxes by suit on the official bond of the defaulting collector.
(RSMo 1939 § 11099, A.L. 1945 p. 1907, A. 1949 S.B. 1024)
Prior revisions: 1929 § 9928; 1919 § 12920; 1909 § 11474
Any collector of the public revenue for the state, or for any
county or town, who fails to make a true return of all taxes duly paid on
any lands or other real estate to the proper officer, according to law,
so that the real estate because of his negligence, delinquency or
misconduct is advertised and sold as delinquent lands shall forfeit to
the innocent purchaser in good faith at the public sale of the lands, one
hundred percent damages in the sum so paid by the innocent purchaser to
the collector, and ten percent per annum interest thereon until the
amount is paid to the purchaser, recoverable in any court having
competent jurisdiction. (RSMo 1939 § 11111, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9939; 1919 § 12931; 1909 § 11486
Wherever, in any county in this state, money has been collected
under an illegal levy, the county commission of such county or counties
is hereby authorized to refund the same by issuing warrants upon the fund
to which said money had been credited, in favor of the person or persons
who paid the same as shown by the collector's books; provided, that
should the person in favor of whom any warrant or warrants are issued be
dead or unable to appear in person, then the same shall be paid to his
heirs or legal representatives; provided further, that said county
commission or commissions may, in their discretion, refund, in addition
to the money collected, interest which may have accrued upon the same,
not to exceed six percent; provided further, that before any levy shall
be considered illegal, it shall have been so declared by the supreme
court of the state of Missouri; provided further, that the provisions of
this section shall only apply to those counties in which the money
collected under said illegal levy is either in the county treasury or
within the control of the county commission; provided further, that the
county commission so refunding said money shall specify the time in which
said money shall be refunded, and all warrants left on hand after the
expiration of such time shall be by said county commission canceled, and
the money and interest turned into the school fund of the county. (RSMo
1939 § 11215)
Prior revisions: 1929 § 9981; 1919 § 12971; 1909 § 11523
(1989) When taxes levied were declared illegal by court, tax protest did
not constitute binding election, and did not preclude claimants from
seeking refund under other statutory provisions. (Mo.banc) Ackerman
Buick, Inc. v. St. Louis Co., 771 S.W.2d 343.
1. Every county clerk, assessor, collector or other officer, who
refuses or knowingly neglects to perform any duty enjoined on him by, or
consents in or connives at any evasion of the laws relating to the
assessment, levy and collection of taxes, whereby any proceedings
required by such laws are prevented or hindered, or any property is
unlawfully exempted from taxation or is entered upon the tax list at less
than its full cash value, is liable for each offense, neglect or refusal,
individually and on his official bond, for double the amount of the loss
or damage caused thereby.
2. If any officer fails, refuses or neglects to perform any of the duties
required of him by such laws, upon being required so to do by any person
interested in the matter, for which failure, neglect or refusal no
specific penalty is provided, he is liable to a fine of not less than ten
dollars nor more than five hundred dollars.
3. Any officer who knowingly violates any of the provisions of such laws
is liable to a fine of not less than ten dollars nor more than one
thousand dollars.
4. The penalties and damages provided by this section may be recovered by
action in any court of competent jurisdiction and the officer may be
removed from office at the discretion of the court. (RSMo 1939 §§ 11233,
11234, A.L. 1959 H.B. 106)
Prior revisions: 1929 §§ 10002, 10003; 1919 §§ 12992, 12993; 1909 §§
11544, 11545
1. To each assessment roll a warrant under the hand of the
county clerk and seal of the county commission shall be annexed,
commanding such collector to collect from the several persons named in
the assessment roll the several sums mentioned in the last columns of
such roll, opposite their respective names; the warrant shall direct the
collector, out of the moneys collected, after deducting the compensation
to which he may be lawfully entitled, to pay over to the county treasurer
the state and county tax collected by him.
2. He shall pay over to the township treasurer all school moneys
collected by him, and all moneys collected for township expenses, and all
moneys collected for road and bridge purposes. (RSMo 1939 § 13998)
Prior revisions: 1929 § 12321; 1919 § 13234; 1909 § 11722
In all cases the warrant shall authorize the collector, in case
any person named in such assessment roll shall neglect or refuse to pay
his tax, to levy the same by distress and sale of the goods and chattels
of such person, and it shall require all payments therein specified to be
made by the day fixed by law for the delivery of the tax book to the
county treasurer. (RSMo 1939 § 13999)
Prior revisions: 1929 § 12322; 1919 § 13235; 1909 § 11723
The county clerk shall notify the county treasurer that said
books are completed, and shall furnish the treasurer with a statement
setting forth the name of each collector, the amount of money to be
collected and paid over for each purpose for which the tax is levied in
each of the several townships. (RSMo 1939 § 13999)
Prior revisions: 1929 § 12322; 1919 § 13235; 1909 § 11723
Every collector-treasurer in a county having a township
organization, upon receiving the tax book and warrant from the county
clerk, shall proceed in the following manner to collect the same; and the
collector-treasurer shall mail to all resident taxpayers, at least
fifteen days prior to delinquent date, a statement of all real and
tangible personal property taxes due and assessed on the current tax
books in the name of the taxpayers. Collector-treasurers shall also mail
tax receipts for all the taxes received by mail. (RSMo 1939 § 14009, A.L.
1983 S.B. 57, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12332; 1919 § 13245; 1909 § 11733
In case any person shall refuse or neglect to pay the tax
imposed, the collector shall levy the same by distraint and sale of the
goods and chattels of the person who ought to pay the same. (RSMo 1939 §
14010)
Prior revisions: 1929 § 12333; 1919 § 13246; 1909 § 11734
1. The collector shall give public notice of the time and place
of sale, and of the property to be sold, at least fifteen days previous
to the sale, by advertisement to be posted up in at least three public
places in the township where such sale is to be made.
2. The sale shall be by public auction. (RSMo 1939 § 14011)
Prior revisions: 1929 § 12334; 1919 § 13247; 1909 § 11735
If the property distrained be sold for more than the amount of
taxes and costs, the surplus shall be returned to the owner or the person
in whose possession such property was when the distraint was made. (RSMo
1939 § 14012)
Prior revisions: 1929 § 12335; 1919 § 13248; 1909 § 11736
In case any person, upon whom any tax shall be assessed under
the provisions of this chapter, in any township, shall have removed out
of such township after such assessment, it shall be lawful for the
collector of such township to levy and collect such tax off of the goods
and chattels of the person assessed, within any township or city of the
county to which said person may have removed, or in which he shall
reside. (RSMo 1939 § 14013)
Prior revisions: 1929 § 12336; 1919 § 13249; 1909 § 11737
If the collector-treasurer in any county that has adopted
township organization shall be unable to collect any taxes charged in the
tax list, by reason of the removal or insolvency of the person to whom
such tax may be charged, or on account of any error in the tax list, the
collector-treasurer shall deliver to the county clerk his or her tax
book, and shall submit and file with said clerk, at the time of his or
her settlement, a statement in writing, setting forth the name of the
person charged with such tax, the value of the property, and the amount
of tax so charged and the cause of the delinquency, and shall make oath
before the county clerk, or some associate circuit judge, that the facts
stated in such statement are true and correct, and that the sums
mentioned therein remain unpaid, and that the collector-treasurer used
due diligence to collect the same, which oath or affidavit shall be
signed by the collector- treasurer; and upon filing said statement, the
county clerk shall allow the collector-treasurer credit for the amount of
taxes therein stated, and shall apportion and credit the same on the
several funds for which such tax was charged; and when the
collector-treasurer makes settlement with the county commission, such
statement shall be a sufficient voucher to entitle the
collector-treasurer to credit for the amount therein stated; but in no
case shall any collector-treasurer, county clerk, or county treasurer, be
entitled to abatement on the resident tax list until the statement and
affidavit aforesaid are filed as required by this chapter. (RSMo 1939 §
14016, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12339; 1919 § 13252; 1909 § 11740
Whenever any greater amount of taxes shall be assessed in any
township than the township charges thereof, and its proportion of tax and
county charges, the surplus shall be paid by the collector to the trustee
of the township, who shall hold the same until needed to pay township
expenses. (RSMo 1939 § 14015)
Prior revisions: 1929 § 12338; 1919 § 13251; 1909 § 11739
1. The collector-treasurer of any county that has adopted
township organization, at the term of the county commission to be held on
the first Monday in March of each year, shall make a final settlement of
the collector-treasurer's accounts with the county commission for state,
county, school and township taxes; produce receipts from the proper
officers for all school and township taxes collected by the collector-
treasurer's; pay over to the county treasury all moneys remaining in his
or her hands, collected by the collector-treasurer on state and county
taxes; make his or her return of all delinquent or unpaid taxes, as
required by law, and make oath before the commission that the
collector-treasurer has exhausted all the remedies required by law for
the collection of such taxes.
2. On or before the twentieth day of March in each year, the
collector-treasurer shall make a final settlement with the township board.
3. If any collector-treasurer shall fail or refuse to make the settlement
required by this section, or shall fail or refuse to pay over the state
and county taxes, as provided in this section, the county commission
shall attach the collector-treasurer until the collector- treasurer shall
make such settlement of his or her accounts or pay over the money found
due from the collector-treasurer; and the commission shall cause the
clerk thereof to notify the director of revenue and the prosecuting
attorney of the county at once of the failure of such collector-treasurer
to settle his or her accounts, or pay over the money found due from the
collector-treasurer, and the director of revenue and the prosecuting
attorney shall proceed against such collector in the manner provided in
section 139.440, and such collector shall be liable to the penalties
provided in section 139.440. (RSMo 1939 § 14000, A. 1949 S.B. 1024, A.L.
2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12323; 1919 § 13236; 1909 § 11724
1. The collector-treasurer in any county that has a township
organization, on or before the tenth day of each month, shall make and
file in the office of the county clerk a statement showing the amount of
taxes collected by the collector-treasurer for all purposes during the
preceding month, which statement shall be sworn to by such collector-
treasurer before the county clerk, or some other officer authorized to
administer oaths.
2. On or before the tenth day in each month, the collector-treasurer
shall pay over to the county treasury all state and county taxes
collected by the collector-treasurer during the preceding month, as shown
by the statement required by this section, and take duplicate receipts
therefor, one of which the collector-treasurer shall retain and the other
the collector-treasurer shall file with the county clerk; and the county
clerk shall charge the collector-treasurer with the amounts so receipted
for, to be accounted for at the annual settlement.
3. The collector-treasurer, in like manner, on or before the twentieth
day of each month, shall pay over to the township trustee and ex officio
treasurer all township taxes and funds of every kind belonging to the
township, collected by the collector-treasurer during the preceding
month, and take duplicate receipts therefor, one of which the collector-
treasurer shall retain and the other the collector-treasurer shall
deposit with the township clerk, who shall charge the township trustee
and ex officio treasurer with the amount so receipted. (RSMo 1939 §
14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738
1. If any collector-treasurer shall fail or refuse to file the
statement required by section 139.430, or, having filed such statement,
shall neglect or refuse to pay over to the county treasury the state and
county taxes collected by him or her during the preceding month, as shown
by such statement, the county clerk, immediately after such default, and
not later than the fifteenth day of the month in which such statement was
or should have been made, shall certify such fact to the director of
revenue and the prosecuting attorney of the county; and the director of
revenue and the prosecuting attorney shall proceed against such
defaulting collector-treasurer in the same manner as is provided by
section 139.270 for proceeding against defaulting county collectors and
the collector- treasurer shall on all moneys collected and wrongfully
withheld be liable to all the penalties imposed by section 139.270.
2. The county clerk shall certify a copy of such monthly statement to the
director of revenue within the time prescribed for certifying the
statements of the county collectors and collector-treasurers. (RSMo 1939
§ 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738
The collector-treasurer shall include in his or her monthly
statement all such sums collected for the preceding month which have not
been included in any previous statements, and shall include in the
collector-treasurer's annual settlement, as provided in this chapter and
in the general revenue law, the whole amount of taxes collected as shown
by the annual settlements with the county commission as provided in
section 139.420. (RSMo 1939 § 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58
merged with S.B. 210)
Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738
1. The collector-treasurer shall be required to draw or procure
a plat of each school district or fractional part thereof in the
collector-treasurer's county, and shall keep a true and correct account
of all school moneys collected by him or her in each school district or
fractional part thereof; and when said collector pays the moneys so
collected by him or her to the township treasurer or school district
treasurer, he or she shall state the amount collected from each school
district or fractional part thereof, and take duplicate receipts
therefor, one of which he or she shall retain, and file the other with
the township clerk.
2. As soon as the school funds are apportioned, the township treasurer
shall apply to the county collector-treasurer for the school moneys
belonging to each school district or fractional part thereof, in his or
her township, and the county collector-treasurer shall pay over to him or
her all of said school money, taking duplicate receipts therefor, one of
which he or she shall file with the township clerk and one of which shall
be retained.
3. The township treasurer shall safely keep such money until paid out
upon the order of the board of directors of the various school districts
in his or her township.
4. When any school district is divided by township or county lines, the
district shall be considered in the township or county in which the
schoolhouse is located, and the township treasurer holding any money
belonging to fractional parts of districts in which no schoolhouse is
located shall pay over all such money to the township treasurer of the
township in which the fractional part of the district having the
schoolhouse is located, taking duplicate receipts therefor, one of which
shall be filed with the township clerk, and the township treasurer shall
settle annually with the township board on or before the twentieth day of
March in each year. (RSMo 1939 § 14017, A.L. 2005 H.B. 58 merged with
S.B. 210)
Prior revisions: 1929 § 12340; 1919 § 13253; 1909 § 11741
1. To implement the provisions of section 6 of article X of the
Missouri Constitution, the amount received by each taxing authority for
the preceding year which will be "lost revenues" as defined in subsection
4 of section 6 of article X of the Missouri Constitution and resulting
from the exemption of certain personal property of manufacturers,
refiners, distributors, wholesalers, and retail merchants and
establishments, shall be determined by each county clerk as of March
thirty-first of the year the exemption becomes effective and shall
include any delinquent taxes received during the preceding year and taxes
for the preceding year which have been received by the collector but are
subject to an appeal as of that date. The levy to be charged against the
assessed valuation of real property listed in subclass (3) of class 1 of
section 4(b) of article X of the Missouri Constitution necessary to
produce the total revenues lost by all taxing authorities in the county
shall be determined by each county clerk no later than September first of
the year the replacement tax is first imposed. The exemption of certain
personal property of manufacturers, refiners, distributors, wholesalers,
and retail merchants and establishments under section 6 of article X of
the Missouri Constitution shall not become effective in any county or
city not within a county of this state until January 1, 1985, upon which
date such exemption shall be effective in all counties and cities not
within a county in this state.
2. For the first year in which a replacement tax is imposed under this
section, the total replacement revenues received by the county collector
shall be distributed as provided in subsection 2 of section 6 of article
X of the Missouri Constitution at such time or times as he deems
appropriate. The total amount available for distribution as replacement
revenues for such first year in which a replacement tax is imposed shall
be that amount received from the replacement tax as of January
thirty-first of the year immediately following the year the replacement
tax is first imposed.
3. For the second and each succeeding year in which a replacement tax is
imposed under this section, the total amount of replacement revenue
available to each county for distribution shall be the amount received by
each county during the previous twelve months, as of January thirty-first
of the following year. The amount of replacement revenue to be
distributed to each taxing authority within each county shall be
calculated by multiplying the total amount of replacement revenues to be
distributed by a fraction which shall have:
(1) A numerator which is determined by taking the amount of "lost
revenues" as defined in subsection 4 of section 6 of article X of the
Missouri Constitution, of such taxing authority, and multiplying the
amount of such lost revenues by the percentage which the then current
assessed valuation of real property in the taxing authority in subclass
(3) of class 1 property, as set out in section 4(b) of article X of the
Missouri Constitution, is of the assessed valuation of such property on
January first of the first year the replacement tax was imposed, using in
both instances the taxing authority's boundaries as they existed on
January first of the first year the replacement tax was imposed;
(2) A denominator which is the sum of all figures calculated under
subdivision (1) of this subsection for each taxing authority within the
county.
4. If any taxing authority which is receiving replacement revenues
annexes additional property, such property shall not be included in the
calculations made under subdivision (1) of subsection 3 of this section.
If any two or more taxing authorities merge, the amount determined under
subdivision (1) of subsection 3 of this section for the resulting taxing
authority shall be the sum of the amounts, if any, determined under
subdivision (1) of subsection 3 for each of the taxing authorities
merged. (L. 1983 S.B. 63, et al. § 2)
|
|
|
|
