HB 60 -- PROPERTY TAX:  ASSESSMENT ERRORS

SPONSOR:  Sutherland

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Tax Policy by a vote of 17 to 0.

This bill extends the time period for refund or credit of an
overpayment of property taxes that have been erroneously or
mistakenly levied upon a taxpayer from one to three years.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that this change will allow a
taxpayer to get a refund of property taxes resulting from
erroneous or mistaken assessments of property back three years
instead of the current limit of one year.

Testifying for the bill were Representative Sutherland; and
Missouri County Collectors Association.

OPPONENTS:  There was no opposition voiced to the committee.

Bill Tucker, Deputy Director of Research

Missouri House of Representatives
Last Updated July 25, 2003 at 10:10 am