Effective 28 Aug 2015

479.362. Filing of addendum, notice to revenue — failure to file, procedure. — 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.

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(L. 2015 S.B. 5)

*Word "sections" does not appear in original rolls.