- Perfected -

SCS/SB 1060 - This act revises the fees to be collected by certain county collectors for all current and delinquent taxes collected as compensation for mailing the statement and receipts. County collectors in counties not having a township organization are also authorized to collect a certain percentage of fees for the collection of taxes on behalf of the county. The act increases the additional fee from five to seven percent for collection of delinquent and back taxes to be collected from the taxpayer in all counties except St. Louis, St. Charles and Jackson counties and the City of St. Louis. A county collector can accept credit cards as a form of payment for taxes, but shall not add a surcharge in excess of the actual fees charged by the credit card bank.

In all counties except St. Louis, St. Charles and Jackson and the City of St. Louis, the county shall establish a "Tax Maintenance Fund". Two percent of the fee collected for delinquent and back taxes shall be deposited in the fund and shall be used by the collector to fund additional costs and expenses incurred by the county collector. The act provides limits on the amount of money that can remain in the fund at the end of each fiscal year. Any money in excess of that limit shall be transferred to the general revenue fund of the county.

A similar "Tax Maintenance Fund" shall be created in third and fourth class counties adopting a township organization that have a county treasurer ex officio collector.

This act allows for the combination or separation of the offices of county circuit clerk and county recorder in third class counties, upon voter approval.

JIM ERTLE