SECOND REGULAR SESSION
HOUSE BILL NO. 1884
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE FROELKER.
Read 1st time February 11, 2002, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
AN ACT
To amend chapter 140, RSMo, by adding thereto one new section relating to real estate tax payments.
Section A. Chapter 140, RSMo, is amended by adding thereto one new section, to be known as section 140.012, to read as follows:
140.012. If any real estate tax payment due pursuant to this chapter is delivered by United States mail to the county
collector after the due date for such payment, the date of the United States postmark stamped on the envelope shall
be deemed to be the date of delivery. This section shall apply only if the postmark date is on or before the due date
for payment of real estate taxes and only if such payment was deposited in the mail postage prepaid, properly
addressed to the county collector with whom the payment is required to be filed. If any document is sent by United
States registered or certified mail, such registration or certification shall be prima facie evidence that such
document was delivered to the person to whom it is addressed. When the due date for payment of real estate taxes
falls on a Saturday, Sunday, or legal holiday in this state, the payment shall be considered timely if it is performed
on the next succeeding day which is not a Saturday, Sunday, or legal holiday.
Missouri House of Representatives