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| 2 | 2 | | FIRST REGULAR SESSION |
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| 3 | 3 | | SENATE BILL NO. 725 |
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| 4 | 4 | | 103RD GENERAL ASSEMBLY |
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| 5 | 5 | | INTRODUCED BY SENATOR COLEMAN. |
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| 6 | 6 | | 2937S.01I KRISTINA MARTIN, Secretary |
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| 7 | 7 | | AN ACT |
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| 8 | 8 | | To repeal section 140.100, RSMo, and to enact in lieu thereof one new section relating to |
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| 9 | 9 | | delinquent property taxes. |
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| 10 | 10 | | |
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| 11 | 11 | | Be it enacted by the General Assembly of the State of Missouri, as follows: |
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| 12 | 12 | | Section A. Section 140.100, RSMo, is repeale d and one new 1 |
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| 13 | 13 | | section enacted in lieu thereof, to be known as section 140.100, 2 |
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| 14 | 14 | | to read as follows:3 |
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| 15 | 15 | | 140.100. 1. (1) Each tract of land in the back tax 1 |
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| 16 | 16 | | book, in addition to the amount of tax delinquent, shall be 2 |
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| 17 | 17 | | charged with a penalty of eighteen percent of each year's 3 |
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| 18 | 18 | | delinquency except that the penalty on lands redeemed prior 4 |
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| 19 | 19 | | to sale shall not exceed two percent per month or fractional 5 |
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| 20 | 20 | | part thereof. 6 |
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| 21 | 21 | | (2) Notwithstanding the provisions of subdivision (1) 7 |
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| 22 | 22 | | of this subsection to the contrary , a collector may, at the 8 |
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| 23 | 23 | | collector's discretion if good cause is shown, waive all or 9 |
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| 24 | 24 | | part of the interest and penalties owed on delinquent taxes. 10 |
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| 25 | 25 | | 2. For making and recording the delinquent land lists, 11 |
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| 26 | 26 | | the collector and the clerk shall receive ten cents per 12 |
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| 27 | 27 | | tract or lot and the clerk shall receive five cents per 13 |
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| 28 | 28 | | tract or lot for comparing and authenticating such list. 14 |
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| 29 | 29 | | 3. In all counties except counties having a charter 15 |
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| 30 | 30 | | form of government before January 1, 2008, and any city not 16 |
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| 31 | 31 | | within a county, in addition to the amount collected in 17 |
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| 32 | 32 | | subsection 2 of this section, for making and recording the 18 SB 725 2 |
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| 33 | 33 | | delinquent land lists, the collector and the clerk shall 19 |
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| 34 | 34 | | each receive five dollars per tract or lot. The ten dollars 20 |
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| 35 | 35 | | shall be paid into the county employees' retirement fund 21 |
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| 36 | 36 | | established pursuant to section 50.1010. 22 |
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| 37 | 37 | | |
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