File #: 3737    Version: Name: Residential real property tax installment payment procedures.
Type: Ordinance Status: Perfected
File created: 1/30/2006 In control: Finance and Audit Committee
On agenda: 1/30/2006 Final action: 2/6/2006
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.
Sponsors: Dennis Waits, Dan Tarwater III, Henry C. Rizzo, Bob Spence
Indexes: JACKSON COUNTY CODE

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 Sections 2051., 2056., 2060., 2061., and 2062., Jackson County Code, 1984, are hereby repealed, and six new sections enacted in lieu thereof, to be known as ยงยง 2051., 2056., 2060., 2061., 2062., 2065., to read as follows: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 ...

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