Missouri Laws 137.345 – Failure to deliver list, penalty, exceptions — second notice to be given by ..
1. If any person, corporation, partnership or association neglects or refuses to deliver an itemized statement or list of all the taxable tangible personal property signed and certified by the taxpayer, as required by section 137.340, by the first day of March, the taxpayer shall be assessed a penalty added to the tax bill, based on the assessed value of the property that was not reported, as follows:
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| Assessed Valuation | Penalty | ||
| 0 | – | $1,000 | $15.00 |
| $1,001 | – | $2,000 | $25.00 |
| $2,001 | – | $3,000 | $35.00 |
| $3,001 | – | $4,000 | $45.00 |
| $4,001 | – | $5,000 | $55.00 |
| $5,001 | – | $6,000 | $65.00 |
| $6,001 | – | $7,000 | $75.00 |
| $7,001 | – | $8,000 | $85.00 |
| $8,001 | – | $9,000 | $95.00 |
| $9,001 | and above | $105.00 | |
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The assessor in any county of the first classification without a charter form of government with a population of one hundred thousand or more inhabitants which contains all or part of a city with a population of three hundred fifty thousand or more inhabitants shall omit assessing the penalty in any case where he or she is satisfied the neglect is unavoidable and not willful or falls into one of the following categories. The assessor in all other political subdivisions shall omit assessing the penalty in any case where he or she is satisfied the neglect falls into at least one of the following categories:
(1) The taxpayer is in military service and is outside the state;
Terms Used In Missouri Laws 137.345
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
- Fraud: Intentional deception resulting in injury to another.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
- Personal property: All property that is not real property.
- Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
- Property: includes real and personal property. See Missouri Laws 1.020
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(2) The taxpayer filed timely, but in the wrong county;
(3) There was a loss of records due to fire, theft, fraud or flood;
(4) The taxpayer can show the list was mailed timely as evidenced by the date of postmark;
(5) The assessor determines that no form for listing personal property was mailed to the taxpayer for that tax year; or
(6) The neglect occurred as a direct result of the actions or inactions of the county or its employees or contractors.
2. It shall be the duty of the county commission and assessor to place on the assessment rolls for the year all property discovered in the calendar year which was taxable on January first of that year.
3. Between March first and April first, the assessor shall send to each taxpayer who was sent an assessment list for the current tax year, and said list was not returned to the assessor, a second notice that statutes require that the assessment list be returned immediately. In the event the taxpayer returns the assessment list to the assessor before May first, the penalty described in subsection 1 of this section shall not apply. If said assessment list is not returned before May first by the taxpayer, the penalty shall apply.
4. The assessor, in the absence of the owner failing to deliver a required list of property is not required to furnish to the owner a duplicate of the assessment as made.
5. In every instance where a taxpayer has appealed to the board of equalization or the state tax commission the assessment of the taxpayer’s property, real or personal, and that appeal has been successful, then in the next following and all subsequent years the basis upon which the assessor must base future assessments of the subject property shall be the basis established by the successful appeal and any increases must be established from that basis.