[Ord. No. 94-180 §§1—2, 10-26-1994; Ord. No. 95-105 §1, 7-27-1995]
The County Council hereby adopts the provisions of Subsections (1—7) of Section 137.082, RSMo., as amended by House Bill Number 211.
The County Assessor and the Occupancy Department which he/she has established within his office, shall be responsible for the implementation of the "occupancy" provisions.
[Ord. No. 04-186 §§1—5, 12-1-2004]
The Collector is hereby authorized to prepare and deliver an ad valorem real estate tax bill on any newly occupied residential structure to any owner of such structure within one (1) year of the date upon which such structure became occupied, prorated in accordance with the provisions of Section 137.082.1, RSMo.
The owner of such property, billed for taxes associated with the new occupancy for the correct proportionate part of the year shall have thirty (30) days from the date on which the tax bill was placed in the mail to the last address of the owner known to the Collector in which to pay the tax arising from new occupancy. During the thirty (30) day period, no interest or penalties shall accrue or be charged to the owner provided the bill is paid in full on or before the due date, which shall be clearly noted on the bill.
Each such new occupancy tax bill shall state that failure to pay the full amount listed on the bill for new occupancy shall result in late penalties and interest being charged from the date of the billing at rates and penalties as otherwise described by law for payment of delinquent ad valorem real estate taxes.
Nothing in this Section shall be construed to interfere with the rights of any taxpayer aggrieved by his assessment to pay his taxes under protest nor any right he may have to appeal the assessment to the Board of Equalization in accordance with the time allowance described in Section 137.082, RSMo.
Nothing in this Section shall be deemed to provide for or authorize payments of these occupancy tax bills by installments.
[Ord. No. 07-161 §§1—4, 11-27-2007]
The Collector is hereby authorized to prepare and deliver any refund authorized in writing by the Assessor as set out in Subsection (B), not exceeding the sum of two hundred dollars ($200.00) per account, to any taxpayer that has been billed erroneously due to a mistake in data collection during assessment and has been charged certain penalties for late payment due to late generation or correction of the underlying tax bill.
Prior to delivering any such refund, the Collector shall receive and retain the Assessor's statement advising the Board of Equalization that taxpayer's property was erroneously assessed due to an error in data collection and/or a clerical error in data entry on assessment.
Nothing in this Section shall be construed to interfere with or supersede the rights or the duties of any taxpayer aggrieved by his assessment to pay his taxes under protest nor any right or duty he may have to appeal the assessment to the Board of Equalization in accordance with the time allowance described in Section 137.082, RSMo.
Nothing in this Section shall be deemed or construed to entitle any taxpayer to a refund when any error in data reporting, including a clerical error, is or may be solely attributed to an error or omission on the part of the taxpayer or his agent or representative and that results in an erroneous assessment of his property.