MO HB2526

Amends Section 139.031, RSMo, to modify how tax collectors handle disputed property tax payments in Missouri

Requires collectors to disburse taxes equal to the "last agreed assessment rate" to taxing authorities, rather than disbursing all non-protested portions

Mandates that only the difference between the current assessment and the last agreed assessment be impounded in a separate fund during disputes, rather than impounding all protested amounts

Applies to both taxpayer protests filed under subsection 1 and appeals filed with the State Tax Commission or circuit court under section 138.430

Preserves existing procedures requiring taxpayers to file circuit court action within 90 days of protest and maintains the investment requirements for impounded funds