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County
Commission Univ. of Missouri Extension (Audrain Co. office)
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The Audrain County Collector of Revenue is the elected official responsible for collecting current and delinquent property taxes for the county and various political subdivisions within the county which have authorized property tax levies. The collector is responsible for the accounting and distribution of collections to taxing entities. The collector also collects merchant license fees. By
law, the collector must use any legal means to collect delinquent taxes.
The collector’s
office provides services relating to processing tax payments from escrowed
accounts held by mortgage holders on behalf
of real estate owners. Primary tax records are maintained and held
for public use within the collector’s office. Property Taxes: Real
estate and personal property taxes are levied annually and due December
31 each year. The postmark determines the timeliness of
payment. The Collector’s office mails tax bills during November. If a
tax bill is not received by the second week in December, contact the
collector’s office at (573) 473- 5824. Failure to receive
a tax bill does not relieve the obligation to pay taxes and applicable
late
fees. Taxes not paid in full on or before December 31 will accrue
penalties which can be as high as 23% during the first year of
delinquency. Real Estate Taxes: The
tax liability on real estate remains with the property. Taxes are a
lien. When ownership changes, the new owner is liable for
any unpaid
taxes. Tax bills are sent to the mailing address in the tax file
as of date the bill is printed. Property is subject to be sold at
public auction for back taxes if the real estate taxes remain unpaid
for
2
years. The tax certificate sale is held annually on the fourth
Monday in August at 10:00 A.M. on the east side Courthouse steps. Personal Property Taxes: Taxes
are assessed on personal property owned on January 1. Taxes are due
for the entire year regardless if property is no longer
owned or
has been moved from Audrain County. State law requires that personal
property taxes be paid before license plates on vehicles can be
issued or renewed. The Department of Revenue, License Bureau accepts
a paid
tax receipt to verify that taxes have been paid. General Information: The
Collector’s office is located on the first floor
of the Audrain County Courthouse, Room 103. |
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