COLLECTOR OF REVENUE
Audrain County Courthouse, Room 103
101 N. Jefferson St.
Mexico, Missouri 65265
Office Hours: Monday - Friday 8:00 AM - 5:00 PM
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 and 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.
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 25% 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 the date the bill is printed. A 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. The documents listed below will assist you with any questions you may have.
Merchant and Manufacture License
If you operate a business or manufacture within Audrain County limits, you will require a County Merchant & Manufacture License. It is $25.00 annually due December 31st and is not prorated. Here is the link to the application. We require an original signature on your application though you may scan and email or fax a copy to us to get the paper work started. But, we will still need that original signature copy before a license is issued. Please note that you will also require a City License for every city you operate within. Please call our office if you have any questions.
Helpful Tax Certificate Sale Documents
You will need Adobe Acrobat or a similar PDF reader to access these documents. You may obtain Adobe Acrobat here at no cost to you.
Personal Property Taxes
Taxes are assessed on personal property owned on January 1. Taxes are due for the entire year regardless if a 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. Duplicate paid tax receipts are available from the collector for $1.00 each and may be obtained in person or by mail.
The Collector’s office is located on the first floor of the Audrain County Courthouse, Room 103, Mexico, MO 65265. Taxes may be paid by cash, personal check, cashier’s check, money order or by Visa, MasterCard, Discover or American Express.