137.280. Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply.
Failure to deliver list, penalty, exceptions, second notice byassessor required before penalty to apply.
137.280. 1. Taxpayers' personal property lists, exceptthose of merchants and manufacturers, and except those ofrailroads, public utilities, pipeline companies or any otherperson or corporation subject to special statutory requirements,such as chapter 151, RSMo, who shall return and file theirassessments on locally assessed property no later than Aprilfirst, shall be delivered to the office of the assessor of thecounty between the first day of January and the first day ofMarch each year and shall be signed and certified by the taxpayeras being a true and complete list or statement of all the taxabletangible personal property. If any person shall fail to deliverthe required list to the assessor by the first day of March, theowner of the property which ought to have been listed shall beassessed a penalty added to the tax bill, based on the assessedvalue of the property that was not reported, as follows:
Assessed Valuation Penalty
0-$1,000 $ 10.00 $1,001-$2,000 $ 20.00 $2,001-$3,000 $ 30.00 $3,001-$4,000 $ 40.00 $4,001-$5,000 $ 50.00 $5,001-$6,000 $ 60.00 $6,001-$7,000 $ 70.00 $7,001-$8,000 $ 80.00 $8,001-$9,000 $ 90.00 $9,001 and above $100.00.
The assessor in any county of the first classification without acharter form of government with a population of one hundredthousand or more inhabitants which contains all or part of a citywith a population of three hundred fifty thousand or moreinhabitants shall omit assessing the penalty in any case where heis satisfied the neglect is unavoidable and not willful or fallsinto one of the following categories. The assessor in all otherpolitical subdivisions shall omit assessing the penalty in anycase where he is satisfied the neglect falls into at least one ofthe following categories:
(1) The taxpayer is in military service and is outside thestate;
(2) The taxpayer filed timely, but in the wrong county;
(3) There was a loss of records due to fire or flood;
(4) The taxpayer can show the list was mailed timely asevidenced by the date of postmark; or
(5) The assessor determines that no form for listingpersonal property was mailed to the taxpayer for that tax year;or
(6) The neglect occurred as a direct result of the actionsor inactions of the county or its employees or contractors.
2. Between March first and April first, the assessor shallsend to each taxpayer who was sent an assessment list for thecurrent tax year, and said list was not returned to the assessor,a second notice that statutes require the assessment list bereturned immediately. In the event the taxpayer returns theassessment list to the assessor before May first, the penaltydescribed in subsection 1 of this section shall not apply. Ifsaid assessment list is not returned before May first by thetaxpayer, the penalty shall apply.
3. It shall be the duty of the county commission andassessor to place on the assessment rolls for the year allpersonal property discovered in the calendar year which wastaxable on January first of that year.
(RSMo 1939 § 10951, A.L. 1945 p. 1782 § 12, A.L. 1991 S.B. 61, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541, A.L. 1994 S.B. 579)Prior revisions: 1929 §§ 9757, 9761; 1919 §§ 12767, 12771; 1909 §§ 11349, 11353