File #: 3518    Version: 0 Name: Collection of delinquent property taxes.
Type: Ordinance Status: withdrawn
File created: 7/19/2004 In control: Finance and Audit Committee
On agenda: 7/19/2004 Final action: 8/23/2004
Title: AN ORDINANCE enacting section 2129., Jackson County Code, 1984, relating to the collection of delinquent property taxes, and enacting, in lieu thereof, one new section relating to the same subject.
Sponsors: Ronald E. Finley
Indexes: DELEGATION SITE, DELINQUENT PROPERTY TAXES, JACKSON COUNTY CODE, WITHDRAWN
IN THE COUNTY LEGISLATURE OF JACKSON COUNTY, MISSOURI
WITHDRAWN 8/23/2004


Title
AN ORDINANCE enacting section 2129., Jackson County Code, 1984, relating to the collection of delinquent property taxes, and enacting, in lieu thereof, one new section relating to the same subject.


Intro
ORDINANCE # 3518, July 19, 2004

INTRODUCED BY Ronald E. Finley, County Legislator


Body
WHEREAS, opinions of the Supreme Court of Missouri and the Missouri Supreme Court and of the Missouri Attorney General, along with Missouri statutes and the Jackson County Charter, recognize that the Legislature has the authority to provide for the waiver of statutory interest and penalties or delinquent real and personal property accounts, under appropriate circumstances; and,

WHEREAS, the Legislature has determined that it is in the best interests of the health, welfare, and safety of the citizens of Jackson County that the Legislature set out firm guidelines for such waivers; and,

WHEREAS, under these guidelines, the Legislature will retain sole authority to waive penalties and interest in commercial real property accounts, but will delegate that authority to the Director of Collection in residential real and individual personal property accounts; now therefore,

BE IT ORDAINED by the County Legislature of Jackson County, Missouri as follows:

Section A. Enacting Clause. Section 2129., Jackson County Code, 1984, is hereby enacted to read as follows:

2129. Waiver of Interest and Penalties.
An owner of real or personal property may apply for waiver of property tax penalties and interest associated with tax delinquencies arising from the owner's failure to pay property taxes in a timely manner. In order to provide speedy and complete consideration of such waiver requests, any taxpayer seeking relief must adhere to the following procedures:

2129.1 Application Forms.
No request for waiver of penalties and interest shall be considered unless the owner ...

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