MO HB3402

Amends Missouri law (Section 52.240) to allow county collectors to waive fees and penalties when a taxpayer made a good faith effort to pay taxes on time before the delinquent date, provided full payment is made within 15 days of the delinquent date

Prohibits charging penalties or interest on property taxes when the county collector certifies that tax statements were mailed less than 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

Eliminates penalties and interest when clear and convincing evidence shows the county made an error or omission in determining taxes owed

Establishes a refund process where taxpayers may submit written requests to the county commission, which must approve or disapprove within 30 days; approved refunds of penalties, interest, or taxes must be issued by the county collector

Maintains the December 31 deadline for paying taxes, with penalties and interest still applying for late payment except in the specific circumstances outlined in the bill