MO HB1118

Taxpayers may request a waiver or refund of penalties or interest on tax bills in writing within 30 days after the tax bill became delinquent; requests submitted after 30 days cannot be granted

County collectors may waive or refund penalties/interest if the taxpayer has paid all property taxes to that county for each of the five preceding years and has not allowed any tax bill to become delinquent during that period

Penalties and interest cannot be charged when the county collector certifies that tax statements were mailed less than 30 days before the delinquent date, provided the taxpayer pays within 15 days after the delinquent date or certified mailing date

Penalties and interest must be waived when there is clear and convincing evidence of county error or omission in determining taxes owed; county commissions must approve or disapprove refund requests within 30 days

Tax statements may be electronically transmitted to taxpayers who provide and authorize an electronic address with the collector of revenue