Missouri § 52.290 - Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee.

§ 52.290. Collection of back taxes, certain counties — fee deposited in county general revenue fund and retirement fund — collection of back taxes, certain political subdivisions, fee.

1.  In all counties except counties having a charter form of government before January 1, 2008, and any city not within a county, the collector shall collect on behalf of the county a fee for the collection of delinquent and back taxes of nine percent on all sums collected to be added to the face of the tax bill and collected from the party paying the tax.  Of the nine percent of the fees collected pursuant to the provisions of this section, two-ninths shall be paid into the county general fund, two-ninths shall be paid into the tax maintenance fund of the county as required by section 52.312, and five-ninths shall be paid into the county employees' retirement fund created by sections 50.1000 to 50.1200.  Notwithstanding provisions of law to the contrary, an authorization for collection of a fee for the collection of delinquent and back taxes in a county's charter, at a rate different than the rate allowed by law, shall control.

2.  In all counties having a charter form of government, other than any county adopting a charter form of government after January 1, 2008, and any city not within a county, the collector shall collect on behalf of the county and pay into the county general fund a fee for the collection of delinquent and back taxes of two percent on all sums collected to be added to the face of the tax bill and collected from the party paying the tax except that in a county with a charter form of government and with more than two hundred fifty thousand but less than seven hundred thousand inhabitants, the collector shall collect on behalf of the county a fee for the collection of delinquent and back taxes of three percent on all sums collected to be added to the face of the tax bill and collected from the party paying the tax.  If a county is required by section 52.312 to establish a tax maintenance fund, one-third of the fees collected under this subsection shall be paid into that fund; otherwise, all fees collected under the provisions of this subsection shall be paid into the county general fund.

3.  Such county collector may accept credit cards as proper form of payment of outstanding delinquent and back taxes due.  No county collector may charge a surcharge for payment by credit card.

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(RSMo 1939 § 11182, A.L. 1945 p. 1847, A. 1949 H.B. 2010, A.L. 1957 p. 332, A.L. 1959 S.B. 62, A.L. 1987 S.B. 65, et al., A.L. 1994 S.B. 579, A.L. 2002 H.B. 1634, A.L. 2007 S.B. 22 merged with S.B. 497, A.L. 2010 H.B. 1316, A.L. 2017 S.B. 62)

Prior revisions: 1929 § 9969; 1919 § 12959; 1909 § 11511

Effective 1-01-18

---- end of effective  01 Jan 2018 ----

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