HCS/SCS/SB 316 - Personal property tax receipts are null and void if paid for with a bad check, and no state registration license shall be issued. A penalty of ten dollars or five percent of the total amount, whichever is greater, not to exceed one hundred dollars will be assessed . The collector may refuse a personal check from an individual who has previously paid with an insufficient check.

The act requires county collectors in Jackson County to give priority to processing personal property tax receipts for taxpayers who have a motor vehicle registration due in January.

JOAN GUMMELS