HCS SCS SB 1060 -- LAND TAX COLLECTION
SPONSOR: Westfall (Hoppe)
COMMITTEE ACTION: Voted "do pass" by the Committee on Local
Government and Related Matters by a vote of 12 to 1.
This substitute requires all counties that become counties of the
second classification after September 28, 2002, to deduct one-
half of 1% of all taxes collected to be used for the mailing of
statements and receipts.
The fee for collecting delinquent and back taxes is increased
from 5% to 7%. Under current law, two-fifths of this fee is
deposited into the county general revenue fund. The substitute
requires two-sevenths to be deposited into general revenue. Two-
sevenths is also required to be deposited into the tax
maintenance fund created in the substitute. The three-fifths of
the fee that was deposited into the county employees' retirement
fund is decreased to three-sevenths of the fee.
In all counties, except St. Louis, St. Charles, and Jackson and
the City of St. Louis, a tax maintenance fund is established.
All funds in the tax maintenance fund must be appropriated by the
county commission for use by the collector. The fund is to be
funded by an additional 2% fee on the collection of delinquent
and back taxes. The fund is to be used for administrative and
operational costs of the collector. The substitute limits the
amount of money in the fund. Money in excess of the limit must
be transferred to the county general revenue fund.
The substitute also allows collectors to accept credit cards for
the payment of personal property taxes. Counties are prohibited
from charging any fee or surcharge for the use of a credit card
as a payment for taxes or fees.
The substitute makes several changes to the land trust law. The
(1) Requires that any challenge to the validity of an
administrator's or sheriff's deed commence within one year
(Section 141.610, RSMo);
(2) Requires the county executive to appoint land trust members.
If a county executive does not exist, the county commission will
appoint the members (Section 141.720);
(3) Authorizes a land trust to sell certain tracts of vacant
residential property to the owners of contiguous property
(4) Requires copies of the budget to be delivered to the county
and city that appointed the trustee members. If the governing
bodies of the county and city do not object to the budget, it
will become the budget of the land trust. The approved budget
may only be amended with the consent of the county and city that
appointed members (Section 141.720);
(5) Allows land trusts in counties of the first classification
having a charter form of government to retain revenue from land
sales to pay salaries and expenses of the trust. If the revenue
derived from land sales is insufficient to meet the expenses of
the land trust, it can requisition additional funds from the
county and city. The additional funds cannot exceed $25,000 per
year without the consent of the county and city. The budget of
the land trust must be approved by the governing bodies of the
county and city that appointed the trustee members (Sections
141.720 - 141.790); and
(6) Allows performance audits by the State Auditor or the Kansas
City Auditor. Cost of performance audits must be paid for by the
land trust and made available to the public within 30 days of
completion (Section 141.720).
ABANDONED PROPERTY (Sections 447.620 - 447.640)
Current law requires that several conditions be met in order for
an organization to petition the court for temporary possession of
abandoned property. One of these requirements is that the
organization must intend to rehabilitate the property and use it
for low- or moderate-income housing. The substitute eliminates
the requirement that the property being rehabilitated be used as
low- or moderate-income housing and does not require any
particular use for the property.
Under current law, title to the property is conveyed to the
organization one year following the entry of the order granting
temporary possession to the organization. Under the substitute,
title is conveyed to the organization when the rehabilitation is
The substitute allows the owner of the property to file a motion
for restoration of possession prior to the completion of
rehabilitation. If the rehabilitation has not already been
completed by the organization, the court will determine whether
or not the owner has the resources and capacity to complete the
rehabilitation. If the court determines that the owner is not
able to complete the rehabilitation, the court will not restore
possession to the owner. However, if the court determines that
the owner is able to complete the rehabilitation, possession of
the property will be restored to the owner and the court will
determine proper compensation due the organization for its
Current law requires that the organization file an annual report
detailing its rehabilitation and use of the property, including a
statement of all expenditures made by the organization. The
substitute requires that these reports be submitted quarterly.
The substitute authorizes the conveyance of certain state
property located in the Battle of Athens State Historic Site,
Cuivre River State Park, Washington State Park, and in Jefferson
County to certain parties specified by the substitute. In
consideration for the property conveyed, the Department of
Natural Resources is authorized to receive certain property from
the specified parties.
FISCAL NOTE: No impact on state funds.
PROPONENTS: Supporters say that county collectors are in need of
Testifying for the bill were Senator Westfall; and Missouri
County Collectors Association.
OPPONENTS: There was no opposition voiced to the committee.
Steve Bauer, Legislative Analyst
Copyright (c) Missouri House of Representatives
Missouri House of Representatives
Last Updated October 11, 2002 at 9:04 am