SB 847 - This act will require the Jackson county collector to permit taxpayers with hardships to pay their real property taxes in equal monthly or quarterly installments. To qualify, a taxpayer, or in the case of joint ownership, taxpayers, must own the property and use it as their principal residence. A hardship is defined as either having a Missouri adjusted gross income of less than $15,000 for an individual or $20,000 for a couple, or being unemployed currently or at any time in the three months prior to applying for the installment payment method. Interest for delinquent taxes will only apply if the taxpayer(s) is more than 30 days late paying any monthly or quarterly installment. This act is identical to SB 178 (2003). JEFF CRAVER