FIRST REGULAR SESSION
SENATE BILL NO. 725
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR COLEMAN.
2937S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 140.100, RSMo, and to enact in lieu thereof one new section relating to
delinquent property taxes.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 140.100, RSMo, is repeale d and one new 1
section enacted in lieu thereof, to be known as section 140.100, 2
to read as follows:3
140.100. 1. (1) Each tract of land in the back tax 1
book, in addition to the amount of tax delinquent, shall be 2
charged with a penalty of eighteen percent of each year's 3
delinquency except that the penalty on lands redeemed prior 4
to sale shall not exceed two percent per month or fractional 5
part thereof. 6
(2) Notwithstanding the provisions of subdivision (1) 7
of this subsection to the contrary , a collector may, at the 8
collector's discretion if good cause is shown, waive all or 9
part of the interest and penalties owed on delinquent taxes. 10
2. For making and recording the delinquent land lists, 11
the collector and the clerk shall receive ten cents per 12
tract or lot and the clerk shall receive five cents per 13
tract or lot for comparing and authenticating such list. 14
3. In all counties except counties having a charter 15
form of government before January 1, 2008, and any city not 16
within a county, in addition to the amount collected in 17
subsection 2 of this section, for making and recording the 18 SB 725 2
delinquent land lists, the collector and the clerk shall 19
each receive five dollars per tract or lot. The ten dollars 20
shall be paid into the county employees' retirement fund 21
established pursuant to section 50.1010. 22