Missouri Revised Statutes
Chapter 479
Municipal Courts and Traffic Courts
←479.360
Section 479.362.1
479.368→
August 28, 2015
Filing of addendum, notice to revenue--failure to file, procedure.
479.362. 1. The auditor shall notify to the director of the
department of revenue whether or not county, city, town, or village has
timely filed the addendums required by sections 479.359 and 479.360 and
transmit copies of all addendums filed in accordance with sections 479.359
and 479.360. The director of the department of revenue shall review the
information filed in the addendums as required by sections 479.359 and
479.360 and shall determine if any county, city, town, or village:
(1) Failed to file an addendum; or
(2) Failed to remit to the department of revenue the excess amount as
set forth, certified, and signed in the addendum required by section
479.359.
The director of the department of revenue shall send a notice by certified
mail to every county, city, town, or village failing to make the required
filing or excess payment. The notice shall advise the county, city, town,
or village of the failure and state that the county, city, town, or village
is to correct the failure within sixty days of the date of the notice.
2. If a county, city, town, or village files the required addendum
after notice from the director of the department of revenue, the director
shall determine whether the county, city, town, or village failed to pay
any excess amount required. If so, the director shall send an additional
notice of failure to pay the excess amount and the county, city, town, or
village shall pay the excess amount within sixty days of the date of the
original notice.
3. A county, city, town, or village sent a notice by the director of
the department of revenue for failure to pay or failure to file the
required addendum under this section may seek judicial review of any
determination made by the director of the department of revenue in the
circuit court in which the municipal division is located by filing a
petition under section 536.150 within thirty days of receipt of such
determination. The county, city, town, or village shall give written
notice of such filing to the director of revenue by certified mail. Within
fifteen days of filing the petition, the county, city, town, or village
shall deposit an amount equal to any amount in dispute into the registry of
the circuit court by the county, city, town, or village. Failure to do so
shall result in a dismissal of the case.
4. In addition to other available remedies, if the circuit court
determines that the director of the department of revenue's determination
as to the amount of excess funds or failure to file is in error, the
circuit court shall return the amount not required to be remitted to the
department of revenue to the county, city, town, or village immediately.
The remainder of the funds held in the registry shall be paid to the
director of the department of revenue for distribution under subsection 1
of section 479.359.
5. If any county, city, town, or village has failed to file an
accurate or timely addendum or send excess revenue to the director of the
department of revenue and the sixty-day period described in subsection 1 of
this section has passed or there has been a final adjudication of a
petition filed pursuant to subsection 3 of this section, whichever is
later, the director of the department of revenue shall send a final notice
to the clerk of the municipal court. If the county, city, town, or village
fails to become compliant within five days after the date of the final
notice, the director of the department of revenue shall send a notice of
the noncompliance to the presiding judge of the circuit court in which any
county, city, town, or village is located and the presiding judge of the
circuit court shall immediately order the clerk of the municipal court to
certify all pending matters in the municipal court until such county, city,
town, or village files an accurate addendum and sends excess revenue to the
director of the department of revenue pursuant to sections* 479.359 and
479.360. All fines, bond forfeitures, and court costs ordered or collected
while a county, city, town, or village has its municipal court matters
reassigned under this subsection shall be paid to the director of the
department of revenue to be distributed to the schools of the county in the
same manner that proceeds of all penalties, forfeitures, and fines
collection for any breach of the penal laws of the state are distributed
and the county, city, town, or village shall not be entitled to such
revenue. If the noncompliant county, city, town, or village thereafter
files an accurate addendum and remits all the excess revenue owed pursuant
to section 479.359 to the director of the department of revenue, the
director of the department shall notify the clerk of the municipal court
and the presiding judge of the circuit court that the county, city, town,
or village may again hear matters and receive revenue from fines, bond
forfeitures, and court costs subject to continuing compliance with section
479.359.
6. The state auditor shall have the authority to audit any addendum
and any supporting documents submitted to the department of revenue by any
county, city, town, or village.
(L. 2015 S.B. 5)
*Word "sections" does not appear in original rolls.
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