We were curious about the reported statements about a “tax payment installation plan” and a “balloon payment” in regard to Representative Denny Hoskin’s (r – noun, verb, CPA) recent property tax issue. So, we asked office holders in Johnson County if there were any programs, agreements or documentation of such in their records:
November 13, 2009
Johnson County Recorder
Johnson County Courthouse
Warrensburg, Missouri 64093
Dear Ms. Jones,
I am requesting the following information under RSMo 610:
1) Any document(s) showing verbal or written agreement between Denny Hoskins / Brian Hoskins / any representative of HOS Properties LLC and the Johnson County Recorder pertaining to a “balloon payment” or “tax payment installation plan” concerning the remittance of past due property taxes in Johnson County for any properties owned by the aforementioned entities.
2) Any document(s) showing a verbal or written agreement between Denny Hoskins / Brian Hoskins / any representative of HOS Properties LLC and Johnson County pertaining to a “balloon payment” or “tax payment installation plan” concerning the remittance of past due property. taxes in Johnson County for any properties owned by the aforementioned entities.
Please provide an estimate of the cost of the charges for providing this information under RSMo 610.026.
Please notify me either by phone or the e-mail address below when I can come by your office to pick up the document(s).
We sent similar requests to Ruthane Small, Johnson County Collector and Mark Reynolds, Johnson County Assessor. Mark Reynolds called me on Monday morning and stated that his office did not have any kind of documents as we described in our request, adding, “You must have been misinformed.”
Jan Jones and Ruthane Small provided written responses:
November 17, 2009
After a thorough review of the records in the Johnson County Missouri Recorder’s office, I am unable to find any records pertaining to your request.
Please let me know if you need any further information.
Recorder of Deeds
From Ruthane Small, Johnson County Collector on November 17, 2009:
In response to your request dated November 13, 2009, Johnson County does not have a payment plan or installment plan to pay taxes. Please refer to the attached copy of RSMo 139.052 stating that “The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate.” I have served as Johnson County Collector since January 26, 1993 and no order ordinance or order has been written since that date.
To be very clear, “Partial payment or pro-ration of tax is not accepted by law.” is preprinted on all Johnson County Tax Statements.
Another Missouri Statute, RSMo 139.050, discusses partial payment of taxes and it applies to constitutional charter cities which have a population of 750,000 or more. This, again, does not apply to any city within Johnson County.
I know of three counties in Missouri that accepts partial payment. Jackson County allows senior citizens age 62 and over to pre-pay quarterly payments of tax. I believe St. Louis County also has a similar program as well as Boone County. All of these programs are to help the taxpayer pre¬pare for future tax, not payment plans for delinquent taxes. Information obtain from the internet is attached for Jackson County and Boone County.
Due to the reasons outlined above, I have no written or verbal agreement with Denny Hoskins, Brian Hoskins, or any representative of HOS Properties LLC regarding a payment plan of any type regarding real estate (property) taxes. I am not that the term “balloon payment” would apply to taxes at all. Balloon payment is usually associated with a repayment of loan, not taxes.
If you need further information on the subject, please let me know.
Johnson County Collector