IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE repealing sections 2060. and 2062. Jackson County Code,1984, relating to the payment of residential real property taxes in installments, and enacting, in lieu thereof, two new sections relating to the same subject.
Intro
ORDINANCE #4006, June 23, 2008
INTRODUCED BY Dennis Waits, Theresa Garza Ruiz, Henry C. Rizzo, Fred Arbanas, Scott Burnett, James D. Tindall, Dan Tarwater, Greg Grounds and Bob Spence, County Legislators
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WHEREAS, it is appropriate that the County Code be amended to allow senior citizens to pay residential real property taxes in four installments, as an extension of the County's present program which allows such payments in two installments; and,
WHEREAS, this proposal is in the best interests of the health, welfare, and safety of the citizens of Jackson County; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Sections 2060. and 2062., Jackson County Code, 1984, are hereby repealed, and two new sections enacted in lieu thereof, to be known as sections 2060. and 2062., to read as follows:
2060. Residential Property Tax Installments, Senior Citizens Eligible To Pay Without Interest.
Any eligible taxpayer, as defined in this section, may elect to pay the property tax on his or her place of residence in four [two] equal installments as provided [herein] in section 2062., without the accrual of statutory interest or penalty. Failure to pay any installment in the time and manner provided shall result in accrual of interest and penalties retroactive to the first day of January of the year following the assessment and the initial billing of the real estate taxes.
2060.1 Eligible Taxpayer.
The term "eligible taxpayer," as used in this section, shall mean any person who has reached the age of sixty-two (62) years on or before December 31st of the tax year, and who owns the nondelinquent real property in fee simple or, as a co-tenant, by tenancy in the common, joint tenancy, or tenancy by the entirety. A trusteeship is not an eligible taxpayer. Further, this section shall not apply to payment of real property taxes by financial institutions, as defined in section 381.410, RSMo, that pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.
2060.2 Place of Residence.
As used in section 2060, the term "place of residence" means the single assessed residential location within Jackson County where an eligible taxpayer actually resides.
2062. Time of Paying Residential Property Taxes.
Taxpayers qualifying and electing to pay their residential property taxes under the provisions of section 2060, shall make the first installment on or before December 31 of the tax year. The subsequent installments must be paid on or before February 28, May 31, and August 31, respectively, of the year following the tax year [The second installment payment must be paid by February 28 of the year following the tax 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 #4006 introduced on June 23, 2008, was duly passed on July 7, 2008 by the Jackson County Legislature. The votes thereon were as follows:
Yeas _______8________ Nays ______0_______
Abstaining _____0______ Absent ______1______
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 #4006.
____________________ _________________________________
Date Michael D. Sanders, County Executive