Budget Committee
Substitute
July 16, 2007
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE repealing sections 2120., 2122., and 2123., Jackson County Code, 1984, relating to the collection of delinquent taxes, and enacting, in lieu thereof, three new sections relating to the same subject.
Intro
ORDINANCE 3905, July 9, 2007
INTRODUCED BY Henry C. Rizzo and Dan Tarwater, County Legislators
Body
WHEREAS, the Legislative Auditor has submitted to the Legislature's Budget Committee five recommendations for increased legislative oversight of County financial operations; and,
WHEREAS, one of these recommendations deals with reporting and review of the status of delinquent taxes; and,
WHEREAS, the Budget Committee has endorsed this recommendation; and,
WHEREAS, with the adoption of these new reporting requirements, it is appropriate that existing, outdated reporting requirement be dispensed with; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Sections 2120., 2122., and 2123., Jackson County Code, 1984, are hereby repealed, and three new sections enacted in lieu thereof, to be known as sections 2120., 2122., and 2123., to read as follows:
2120. [Effort by] Collecting Authority, Powers and Duties Generally.
The Collecting Authority shall make every reasonable effort to ensure prompt and fair collection of all taxes, shall have such powers and duties as may be prescribed for county collectors by state law, and shall file such reports at such times as may be required by state law.
2122. [Second Report To Legislature.
On or before the fifteenth day of February of each year, the collecting authority shall make a second report to the County Legislature, in both dollar amount and as a percent of total taxes billed, the amount of taxes collected for the current year. The collecting authority shall also report the amount of taxes that are delinquent as of February first.]
Report on Status of Collections.
Each month, the Collecting Authority shall report to the clerk of the county legislature and legislative auditor on the status of collections for the most current tax year and the two immediately preceding tax years, as to both actual dollar amounts collected and collections as a percentage of dollar amounts originally billed, with separate reports for real estate and personal property accounts. By January 1, 2012, the report for real estate accounts shall include separate categories for property in the commercial, residential, and agricultural classifications. By that same date, the report for personal property accounts shall include separate categories for individual and business personal property classifications.
2123. [Third Report to Legislature.
On or before the fifteenth day of April of each year the collecting authority shall render the third and final report of collections referred to in Section 2121.00 to the County Legislature and shall further report at that time the amount of delinquent taxes and what action has been taken, if any, to obtain or enforce payment of those delinquent taxes.]
Report on Delinquent Accounts.
On or before March 15 of each year, the Collecting Authority shall report to the clerk of the county legislature and legislative auditor, by owner name, the fifty tax parcels with the greatest tax delinquencies, in the categories of real estate, business personal property, and individual personal property, as of February 28 of that year.
Enacted and Approved
Effective Date: This Ordinance shall be effective immediately upon its signature by the County Executive.
APPROVED AS TO FORM:
_________________________ _______________________________
Chief Deputy County Counselor County Counselor
I hereby certify that the attached Ordinance, Ordinance # 3905 of July 9, 2007 was duly passed on July 23, 2007 by the Jackson County Legislature. In the votes thereon were as follows:
Yeas 7 Nays 0
Abstaining 0 Absent 2
This Ordinance is hereby transmitted to the County Executive for his signature.
____________________ ________________________________
Date Mary Jo Spino, Clerk of Legislature
I hereby approve the attached Ordinance #3905.
_________________ _________________________________
Date Michael D. Sanders, County Executive