MO HB1384

Repeals and re-enacts section 52.230, RSMo, relating to tax statement mailing requirements for county revenue collectors

Requires revenue collectors in second, third, and fourth class counties to mail tax statements at least 30 days before the delinquent date

Requires revenue collectors in first class counties to mail tax statements at least 45 days before the delinquent date (changed from 30 days)

Allows collectors to delay mailing if prevented by circumstances beyond their control, with requirement to report reasons for delay to the county commission

Requires tax statements to include delinquent taxes, interest, and penalties owed at time of mailing