Bill > SB1076

This bill modifies existing tax collection laws in Missouri by introducing new restrictions on property seizure for delinquent taxes. Specifically, the bill prohibits seizing personal property or residential real property (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 provides procedures for tax collection, such as making personal demand for payment or leaving a written notice at the taxpayer's residence. The legislation also preserves the existing provision that tax seizures cannot occur before October 1st of each tax year and requires collectors to provide an affidavit stating they were unable to find personal property to satisfy the tax debt before proceeding with collection efforts. The bill aims to provide additional protections for property owners by limiting the circumstances under which their personal and residential properties can be seized for tax purposes.

Budget and Finance

https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=362