MO HB63

Allows county collectors of revenue to electronically transmit property tax statements to taxpayers at an email address provided and authorized by the taxpayer, in addition to or instead of mailing statements.

Requires collectors to mail tax statements to resident taxpayers at least 30 days prior to the delinquent date, including amounts of delinquent taxes with associated interest and penalties.

Prohibits penalties and interest when the county collector certifies that system failures or other reasons prevented mailing the statement at least 30 days before the delinquent date, if the taxpayer pays within 15 days after the delinquent date or 15 days after the certified mailing date, whichever is later.

Waives penalties and interest when there is clear and convincing evidence the county made an error or omission in determining taxes owed; allows taxpayers to request refunds in writing from the county commission, which must approve or disapprove within 30 days.

Declares that email addresses provided by taxpayers for tax statement delivery shall be closed records under Missouri's public records law.