Personal Property LAP AppliesThe deadline for filing your personal property assessment list without a late assessment penalty (LAP) for tax year 2013 has passed. State law provides for a limited number of circumstances by which the late assessment penalty may be waived. Please have appropriate documentation available for inspection if you wish to request a penalty waiver under the following provision: Excerpt from RsMo. 137.280 Subsection 1- The assessor ... shall omit assessing the penalty in any case where he is satisfied the neglect falls into at least one of the following categories: (1) The taxpayer is in military service and is outside the state; (2) The taxpayer filed timely, but in the wrong county; (3) There was a loss of records due to fire or flood; (4) The taxpayer can show the list was mailed timely as evidenced by the date of postmark; or (5) The assessor determines that no form for listing personal property was mailed to the taxpayer for that tax year; or (6) The neglect occurred as a direct result of the actions or inactions of the county or its employees or contractors. |
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Phelps County Holidays:
January 1, 2013
Tuesday
New Year's Day
January 21, 2013
Monday
Martin Luther King, Jr. Day
February 12, 2013
Tuesday
Lincoln Day
February 18, 2013
Monday
President's Day
May 8, 2013
Wednesday
Truman Day
May 27, 2013
Monday
Memorial Day
July 4, 2013
Thursday
Independence Day
September 2, 2013
Monday
Labor Day
October 14, 2013
Monday
Columbus Day
November 11, 2013
Monday
Veterans Day
November 28, 2013
Thursday
Thanksgiving Day
December 25, 2013
Wednesday
Christmas Day
January 1, 2014
Wednesday
New Year's Day
In the event of severe winter weather, please call (573) 458-6000 for closure status.
Phelps County Courthouse
Bill Wiggins, Assessor
200 North Main Street, Suite 126
Rolla, Missouri 65401-3070
phone (573) 458 -6135
fax (573) 458-6149