Finance and Audit
Committee Substitute
February 6, 2006
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
Title
AN ORDINANCE repealing sections 2051., 2056., 2060., 2061., and 2062., Jackson County Code, 1984, relating to residential real property tax installment payment procedures and enacting six new sections relating to the same subject.
Intro
ORDINANCE #3737, January 30, 2006
INTRODUCED BY Dennis Waits, Henry C. Rizzo, Bob Spence, and Dan Tarwater,
County Legislators
Body
WHEREAS, payment of property taxes by installments without the accrual of interest and penalties is authorized in Missouri law for certain classes of taxpayers that may be established by ordinance; and,
WHEREAS, it is in the best interests of the citizens of Jackson County to preserve where possible private home ownership and to insure fairness in the administration of the real estate tax collection system; and,
WHEREAS, it is in the best interests of the County to adopt a procedure for such payments; now therefore,
BE IT ORDAINED by the County Legislature of Jackson County, Missouri, as follows:
Section A. Enacting Clause. Sections 2051., 2056., 2060., 2061., and 2062., Jackson County Code, 1984, are hereby repealed, and six new sections enacted in lieu thereof, to be known as §§ 2051., 2056., 2060., 2061., 2062., 2065., to read as follows:
2051. Powers of County Executive, Powers to Correct Tax Errors.
The powers provided in sections 2050.00 shall authorize the County Executive to correct all of the following.
2051.1 Clerical Errors.
The County Executive is authorized to correct all clerical errors appearing in the records such as the erroneous entry of an assessment, the erroneous entry of a levy, the erroneous entry of an extension of any tax, or a failure to show of record any payment of a tax when in fact the payment has been made.
2051.2 Payment Credited to Wrong Tract.
The County Executive is authorized to correct errors in crediting payment of taxes to the wrong tract.
2051.3 Double Assessments.
The County Executive is authorized to correct all double assessments of the same property.
2051.4 Errors in Description.
The County Executive is authorized to correct all errors in the description of the property.
2051.5 Errors in Ownership of Real Property.
The County Executive is authorized to correct errors in the identification of the owner or owners of real property.
2056. Effect of Correction.
The correction of an error pursuant to the provisions of sections 2050.00 through 2055.00 shall not [vacate a satisfaction of taxes shown of record nor] entitle the taxpayer to a refund of any tax already paid except as provided by law. On accounts with no outstanding tax liabilities for the years being corrected, penalties and interest shall not accrue upon county clerical error corrections until thirty days after said errors have been corrected and billed. Failure to pay the corrected tax bill within thirty days after the correction and billing shall result in accrual of interest and penalties retroactive to the first day of January of the year following the corrected tax year. Penalties and interest shall not accrue based upon clerical delay in posting timely tax payments. Tax payments postmarked by the first business day after taxes are due are presumed paid on time.
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 two equal installments as provided herein in section 2062. without the accrual of statutory interest and penalty. Failure to pay either 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 nondelinquent real property in fee simple or, as a co-tenant, by tenancy in common, joint tenancy, or tenancy by the entirety.
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.
2061. Application.
Application to pay residential property taxes in equal installments shall be made [on such form, and] in such manner as may be prescribed by the Department of Collection. All such [form] applications [may] will require proof of age and residency. Any eligible taxpayer who has previously failed to make an installment payment in the time and manner provided shall be required to file a new application in order to make installment payments in the future, and only for future tax years.
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 payment on or before December 31st of the tax year. [The first installment payment made by a taxpayer, must be made in person to the Department of Collection.] The second installment payment must be paid by February 28th of the year following the tax year. [After the first payment made in person all subsequent payments may be paid in person or by mail.]
2065. Installment Payments Not to Modify or Alter Right to Protest.
Any installment payment made pursuant to this chapter or the provisions of Missouri law does not in any way alter, amend, extend, or modify a taxpayer's right to protest taxes owed, or the procedures necessary to protest taxes owed.
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 #3737 of January 30, 2006 was duly passed on ________February 6_________________, 2006 by the Jackson County Legislature. The votes thereon were as follows:
Yeas ______9_________ Nays _______0________
Abstaining _____0______ Absents _____0_______
This Ordinance is hereby transmitted to the County Executive for her signature.
____________________ ________________________________
Date Mary Jo Spino, Clerk of Legislature
I hereby approve the attached Ordinance #3737.
_________________ _________________________________
Date Katheryn J. Shields, County Executive