HB 1316 Summary

• Repeals and reenacts 46 sections of Missouri law relating to property tax collection, assessment procedures, and delinquent tax sales.

• Modifies tax collection procedures for county collectors and revenue officers, including requirements for mailing tax statements 30 days before delinquency and allowing collectors to refuse payment without proper documentation.

• Updates property assessment notification requirements, including notices of assessed value increases and projected tax liability, with implementation tied to receipt of software from the state tax commission.

• Restructures delinquent land tax sale procedures, including requirements for title searches, certified and first-class mail notice to property owners and lienholders at least 90 days before deed issuance, and establishes redemption periods of one year for initial sales and 90 days for third-year sales.

• Creates the Kansas City Zoological District as a new political subdivision allowing eligible counties to impose up to one-quarter percent sales tax for zoological activities, with district governance by a commission composed of county representatives, Kansas City Parks Board member, Kansas City Zoo executive director, and Friends of the Zoo appointee.