SECOND REGULAR SESSION
[P E R F E C T E D]
SENATE BILL NO. 778
89TH GENERAL ASSEMBLY
INTRODUCED BY SENATOR JACOB.
Read 1st time January 20, 1998, and 1,000 copies ordered printed.
Read 2nd time January 27, 1998, and referred to the Committee on Local Government and Economic Development.
Reported from the Committee February 9, 1998, with recommendation that the bill do pass and be placed on the Consent Calendar.
Taken up February 25, 1998. Read 3rd time and placed upon its final passage; bill passed.
TERRY L. SPIELER, Secretary.
S3156.01P
AN ACT
To repeal section 140.730, RSMo 1994, relating to the procedure for collection of personal taxes, and to enact in lieu thereof one new section relating to the same subject.
Section A. Section 140.730, RSMo 1994, is repealed and one new section enacted in lieu thereof, to be known as section 140.730, to read as follows:
140.730. 1. Tangible personal property taxes assessed on and after January 1, 1946 and all personal taxes delinquent at that date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment may be recovered against the party assessed with such taxes before any court of this state having jurisdiction.
2. All actions commenced under this law shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the person or persons named in the tax bill, and in one petition and in one count thereof may be included the said taxes for all such years as may be delinquent and unpaid, and said taxes shall be set forth in a tax bill or bills of said personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and said tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in said suit is just and correct, and all notices and process in suits under this chapter shall be sued and served in the same manner as in civil actions, and the general laws of this state as to practice and proceedings and appeals and writs of error in civil cases shall apply, as far as applicable, to the above actions; provided, however, that in no case shall the state, county, city or collector be liable for any costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall become delinquent on the first day of January following the day when said bills are placed in the hands of the collector, and suits thereon may be instituted on and after the first day of February following, and within [five] three years from said day.
4. Said personal tax shall be presented and allowed against the estates of deceased or insolvent debtors, in the same manner and with like effect, as other indebtedness of said debtors. The remedy hereby provided for the collection of personal tax bills is cumulative, and shall not in any manner impair other methods existing or hereafter provided for the collection of the same.