MO SB1495

Grants county collectors discretionary authority to waive all or part of interest and penalties on delinquent property taxes if the taxpayer demonstrates good cause

Maintains existing penalty structure of 18% per year on delinquent taxes, with a cap of 2% per month for lands redeemed before sale

Preserves current fee structure for delinquent land list administration: 10 cents per tract for collector and clerk, plus 5 cents per tract for clerk authentication

Requires $10 per tract ($5 each for collector and clerk) in most counties to be deposited into the county employees' retirement fund under section 50.1010