| 7 | 6 | | ANACT |
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| 8 | 7 | | Torepealsection139.053,RSMo,andtoenactinlieuthereofonenewsectionrelatingto |
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| 9 | 8 | | paymentsofpropertytaxes. |
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| 10 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 11 | 10 | | SectionA.Section139.053,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 12 | 11 | | 2thereof,tobeknownassection139.053,toreadasfollows: |
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| 13 | 12 | | 139.053.1.Thegoverningbodyofanycounty[, excludingtownshipcounties,] may |
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| 14 | 13 | | 2byordinanceororderprovideforthepaymentofalloranypartofcurrentrealandpersonal |
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| 15 | 14 | | 3propertytaxeswhichareowed,attheoptionofthetaxpayer,onanannual,semiannualor |
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| 16 | 15 | | 4quarterlybasisatsuchtimesasdeterminedbysuchgoverningbody. |
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| 17 | 16 | | 5 2.Theordinanceshallprovidethemethodbywhichtheamountofpropertytaxes |
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| 18 | 17 | | 6owedforthecurrenttaxyearinwhichthepaymentsaretobemadeshallbeestimated.The |
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| 19 | 18 | | 7collectorshallsubmittothegoverningbodytheproceduresbywhichtaxeswillbecollected |
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| 20 | 19 | | 8pursuanttotheordinanceororder.Theestimateshallbebasedontheprevioustaxyear's |
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| 21 | 20 | | 9liability.Ataxpayer'spaymentscheduleshallbebasedontheestimatedividedbythenumber |
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| 22 | 21 | | 10ofpayperiodsinwhichpaymentsaretobemade.Thetaxpayershallattheendofthetax |
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| 23 | 22 | | 11yearpayanyamountsowedinexcessoftheestimateforsuchyear.Thecountyshallatthe |
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| 24 | 23 | | 12endofthetaxyearrefundtothetaxpayeranyamountspaidinexcessofthepropertytaxowed |
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| 25 | 24 | | 13forsuchyear.Nointerestshallbepaidbythecountyonexcessamountsowedtothe |
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| 26 | 25 | | 14taxpayer.Anyrefundpaidthetaxpayerpursuanttothissubsectionshallbeanamountpaidby |
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| 27 | 26 | | 15thecountyonlyonceinacalendaryear. |
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| 28 | 27 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 28 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 16 3.Ifataxpayerfailstomakeaninstallmentpaymentofaportionoftherealor |
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| 30 | 29 | | 17personalpropertytaxesowedtothecounty,thensuchcountymaychargethetaxpayerinterest |
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| 31 | 30 | | 18ontheamountofpropertytaxesstillowedforthatyear. |
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| 32 | 31 | | 19 4.Anygoverningbodyenactingtheordinanceororderspecifiedinthissectionshall |
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| 33 | 32 | | 20firstagreetoprovidethecountycollectorwithreasonableandnecessaryfundstoimplement |
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| 34 | 33 | | 21theordinanceororder. |
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| 35 | 34 | | 22 5.Subsection1ofthissectionshallnotapplytopaymentforrealpropertytaxesby |
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| 36 | 35 | | 23financialinstitutions,asdefinedinsection381.410,whopaytaxobligationswhichthey |
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| 37 | 36 | | 24servicefromescrowaccounts,asdefinedinTitle24,Part3500,Section17,CodeofFederal |
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| 38 | 37 | | 25Regulation,asamended. |
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| 39 | 38 | | âś” |
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| 40 | 39 | | HB388 2 |
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