SCS SB 1060 -- County Collectors

Sponsor:  Westfall

This substitute requires all counties that become counties of the
second classification after September 28, 2002, to deduct
one-half of 1% of all taxes collected to be used for the mailing
of statements and receipts.

The fee for collecting delinquent and back taxes is increased
from 5% to 7%.  Under current law, two-fifths of this fee is
deposited into the county general revenue fund.  The substitute
requires two-sevenths to be deposited into general revenue.  Two-
sevenths is also required to be deposited into the tax
maintenance fund created in the substitute.  The three-fifths of
the fee that was deposited into the county employees' retirement
fund in decreased to three-sevenths of the fee.

In all counties, except St. Louis, St. Charles, and Jackson and
the City of St. Louis, a tax maintenance fund is established.
The fund is to be funded by an additional 2% fee on the
collection of delinquent and back taxes.  The fund is to be used
for administrative and operational costs of the collector.  The
substitute limits the amount of money in the fund.  Money in
excess of the limit must be transferred to the county general
revenue fund.

The substitute also allows collectors to accept credit cards for
the payment of personal property taxes.  Counties are not allowed
to add a surcharge for the use of the credit card.

In counties of the third classification, upon voter approval, the
office of county recorder and county circuit clerk may be
combined or separated.

Missouri House of Representatives
Last Updated October 11, 2002 at 9:04 am