Bill > SB17

This bill modifies existing Missouri tax collection laws by adding important protections against property seizure for delinquent taxes. Specifically, the bill prohibits seizure of personal property and residential real estate (including properties held in limited liability companies and used for farming purposes) as a means of collecting unpaid taxes. The bill maintains the existing requirement that tax collectors must diligently attempt to collect taxes and can still seize and sell goods and chattels under certain conditions, but introduces new restrictions on what property can be seized. The legislation allows tax collectors to collect taxes after October 1st each year and requires them to make a personal demand for tax payment or leave a written notice at the taxpayer's residence before attempting seizure. Additionally, the bill preserves provisions for inter-county tax collection, where if a taxpayer moves between counties, the original county's collector can send a tax bill to the sheriff of the new county to facilitate collection. The key innovation is the explicit protection of personal and residential property from being seized solely for tax delinquency, which provides new safeguards for property owners facing tax challenges.

https://www.senate.mo.gov/25info/BTS_Web/Bill.aspx?SessionType=E1&BillID=18267461