SB 0394 Clarifies duties of the county collector
LR Number:L1073.11T Fiscal Note:1073-11
Committee:Local Government and Economic Development
Last Action:07/13/99 - Signed by Governor Journal page:
Effective Date:August 28, 1999
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Current Bill Summary

CCS/HS/HCS/SCS/SB 394 - PAYMENT AND RECOVERY OF BACK TAXES - This act requires all back taxes on personal property and real estate to be paid before the county collector accepts payment for any or part of real or personal property taxes on the current tax book.

Reduces the statute of limitations for the recovery of back taxes from five to three years in first classification counties, and the City of St. Louis. The statute of limitations does not apply if a tax-exempt property is transferred, and the transfer causes taxable status, and the transfer has not been recorded. In that case, the three years begins at the time of recording.

PENALTIES FOR UNLAWFUL FUND TRANSFERS - The act revises the state school aid penalty faced by a district which makes a transfer of operating funds for capital projects purposes in violation of Section 165.011, RSMo, such as the penalty faced by the McDonald County R-I School District.

Current law requires that the full amount of the unlawful transfer shall be deducted from state aid payments to the district in the school year following the unlawful transfer. The truly agreed to and finally passed version of SS#2/HCS/HB 889 provides an option for repayment over a five year period, with certain conditions, including a requirement that the district approves an operating levy increase to the greater of $2.75 or the levy which produces an increase in total state and local which is equal to or greater than the amount of state aid to be deducted each school year.

This act specifies that a district seeking this extended payment option must have an operating levy of at least $2.85 by April 30, 2000 or full repayment, through deduction of state aid, shall be required by December 31, 2000. These provisions are also contained truly agreed to and finally passed HB 889.

Portions of this act have an emergency clause.

Portions of this act are similar to HB 901, and SB 86. CHARLES HATCHER/OTTO FAJEN