HB 1958 -- County Jails Fund

Sponsor:  Silvey

Currently, a tax maintenance fund exits for use by the county
collector in noncharter counties and in Jackson County which is
funded by a percentage of the fee charged in those counties for
the collection of delinquent and back taxes.  This bill repeals
the tax maintenance fund and replaces it with a county jails fund
to be administered by the county sheriff for the sole purpose of
maintaining each county's jail using moneys from the same fee.
The amount of money remaining in the county jails fund annually
as of December 31 has specified limits, and any funds in excess
of the limit must be transferred to the county general revenue
fund by January 15.

The bill also prohibits penalties and interest from being charged
on a real property tax bill when there is clear and convincing
evidence that the county made an error or omission in determining
the taxes.  If a taxpayer discovers and believes that an error or
omission has occurred after the taxes are due but before they are
paid, the taxpayer must pay any penalties and interest and submit
a written request for a refund.  If the county commission
approves the refund, the county collector must refund the amount
of the penalties, interest, and taxes or credit the amount
against the taxpayer's tax liability for the following year.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated August 28, 2008 at 11:48 am