2005 Missouri Revised Statutes - § 140.015. — Extension of time to pay taxes on property damaged in disaster area of 1993--fraudulent listings, penalty--taxes delinquent when, penalties.

140.015. 1. Notwithstanding the provisions of chapters 137, 139, 140 and 141, RSMo, to the contrary, in any county or city not within a county, every person owning or holding real property or taxable tangible personal property, excluding motor vehicles, that is partially or totally destroyed during the month of July, August, or September, 1993, by a natural disaster in a county or city not within a county which has been declared a disaster area by declaration of the President of the United States during the month of July, August, or September, 1993, shall, upon application to the county collector or collector of any city not within a county, receive an extension of time for payment of 1993 property taxes assessed pursuant to chapter 137, RSMo, on such partially or totally destroyed property.

2. Any person requesting such an extension as provided in this section shall provide a list of such destroyed property to the county collector or collector of any city not within a county. The collector shall have available at his office a supply of appropriate forms on which the list shall be made. The oath to be signed and affirmed or sworn to by each person making a list of such destroyed property shall be as follows:

I, ..........., do solemnly swear, or affirm, that the foregoing list contains a true and correct statement of the real or taxable tangible personal property, excluding motor vehicles, which I owned or which I had under my charge or management during the month of July, August, or September, 1993, and which was partially or totally destroyed during those months by a natural disaster.

Any person who completes such a list and with intent to defraud includes property on the list that was not partially or totally destroyed by a natural disaster during the month of July, August, or September, 1993, shall, in addition to any other penalties provided by law, be assessed double the true value of any property fraudulently listed. The list and oath shall be filed by the collector, after he has completed his collector's books and provided a copy of such list to the county assessor or assessor of any city not within a county, in the office of the county clerk or clerk of any city not within a county, who, after entering the filing thereon, shall preserve and safely keep the list and oath. The assessor, upon receiving a copy of such list, may verify such list by contacting each person submitting such list and by observing personally the destroyed property to ensure that person made a correct statement of all such destroyed property.

3. If a person owning or holding property obtains such an extension as provided in this section, such property shall be considered delinquent if the taxes on such property remain unpaid on the first day of January, 1994; in such case the taxes due on such property shall be subject to interest at the rate of six percent per annum until paid, but the property shall not be subject to any tax lien, tax sale, or other penalties for delinquent taxes as provided by law, other than provided in this section, unless the taxes on such property remain unpaid on the first day of July, 1994; in such case the property shall be subject to any interest, tax lien, tax sale, or other penalties for delinquent taxes as provided by law for each month or fraction thereof the taxes on such property remain unpaid after the first day of July, 1994.

4. All interest paid pursuant to subsection 3 of this section shall be due to the taxing authority upon whose tax levy such interest is paid.

(L. 1993 1st Ex. Sess. S.B. 3)

Effective 9-30-93