Polk County Collector’s Office

County Collector, Rachel Boyce

 

Contact Us:

Phone number: (417) 326-4032
Fax: (417) 777-8693

Office Hours:

Monday thru Friday, 8:00 a.m. – 5:00 p.m.

 

Location & Mailing Address:

102 E Broadway #6
Bolivar, MO 65613

 

The Collector’s office observes most state holidays.

Quick Links

Pay Taxes Online
Tax Sale Listing
Paid Status -Real
Paid Status -Personal
Tax Statements

Statements will usually be mailed the first part of November each year. If a bill is not received, please contact us for a duplicate. Failure to receive a bill does not relieve the obligation to pay the tax due. If paid after December 31st, as determined by the postmark, a penalty will apply. We cannot accept partial payments of taxes due although we do not require that both Personal and Real Estate be paid at the same time. Any delinquent taxes must be paid before current taxes can be accepted.

Responsibilities as Collector include mailing tax statements for Personal Property and Real Estate and their subsequent collection. These monies are then distributed to the taxing entities such as the Schools, Roads, General Revenue, etc amounting to over $24 million dollars. Utility Taxes, as well as Cooperatives, are paid through the Collector’s office. Merchants Licenses are also obtained here. New Residents to Missouri are provided with non-assessment documentation prior to purchasing Missouri license plates after verification of their residency and car ownership.

 

The Polk County Collector’s Office is located at 102 East Broadway Street, Bolivar MO 65613. For driving directions, please click here.

TAX INFORMATION 

  • The prime function of the County Collector is the collection of property taxes.
  •  The Collector must collect the taxes due as shown on the County’s tax records.
  •  It is the obligation of the taxpayer to verify their property is correctly assessed and described on the tax books.
  •  By state law taxpayers are taxed based on personal proeprty owned January 1st of each year. The law makes no provision for pro-rating the tax bill.
  •  It is the responsibility of the current owner of real property for paying all taxes due on the property.
  •  We cannot accept payments for incorrect amounts.
  •  The County Collector is not responsible for any tax payment omitted by the taxpayer.
  •  The taxpayer is responsible for updating addresses in the Assessor’s Office. The taxpayer is responsible for any penalties incurred for failure to update their address.
  •  The County Collector has no authority to make any changes to the valuation on the tax statement without the County Assessor’s intervention.
  •  The Polk County Collector’s office is located on the 2nd floor of the courthouse. The office is open 8:00 am to 5:00 pm Monday through Friday.
  •  The County Delinquent Land Tax Sale is held on the 4th Monday in August of every year for any real estate parcel subject to sale.

 

PERSONAL PROPERTY TAX INSTRUCTIONS 

1. You must be a resident of Polk County, Missouri to assess in Polk County. If you are a resident of the State of Missouri, but not Polk County, you must register and pay in the county you reside in January 1st of the tax year. 

2. To be assessed you must own some type of vehicle on January 1st of any given year. (Examples: cars, trucks, motorcycles, boats, trailers, and historic vehicles, or older models). Taxes must be paid on anything that can be licensed, plus business equipment and livestock. 

3. Your personal property tax is based on the value of the property you owned January 1st of the tax year. It is not based on the number of vehicles you own. Even if you no longer own the vehicles, even if you now own different vehicles, or if you now own no vehicles, you pay tax based on what you owned the first day of the year. The value of the vehicles is established by the County Assessor, using a state-approved book. 

4. If your vehicle was purchased after January 1st of this year it should not be listed on this year’s tax statement. Also, most leased vehicles are paid by the lease company. 

5. You are responsible for filling out and turning in an Assessment Sheet at the beginning of each year in the Assessor’s Office. If you fail to do this you will not receive a tax statement at the end of the year, and you will be liable for penalties incurred for not turning an Assessment Sheet in on time. 

6. You should receive an Assessment Sheet to fill out on or before January 15th of any given year. If you have not received one by this date, notify the Assessors Office at (417) 326-4643 to find out the reason why. You are liable for all penalties. Failure to receive your tax statement does not relieve the obligation of paying taxes with penalties. 

7. If you are separated or in the process of divorce during any year after which you have filled out an Assessment on January 1, you must work out who is to pay the entire bill for that year. Assessment Sheets may be filled out separately for the following year. 

Delinquent Tax Certificate Sales 

  • All lands and lots on which taxes are delinquent and unpaid are subject to sale at public auction.
  • The tax sale is held annually on the 4th Monday in August commencing at 10:00 A.M. at the Polk County Courthouse.
  • All Delinquent taxes with penalty, interest and costs may be paid to the County Collector at any time prior to the sale of the property.
  • The list of properties subject to sale is published in the Bolivar newspaper for three consecutive weeks prior to sale.
  • The sale is officiated by the Polk County Collector. Bidding begins for the amount of taxes, penalties and sales costs.
  • Buyers must be present to bid.
  • Each parcel offered for sale is individually identified by brief legal description.
  • Buyer must sign an affidavit stating that he/she is not currently delinquent on any tax payments to any Missouri collector. Failure to sign such affidavit, as well as signing a false affidavit, may invalidate the property purchase. Affidavits are available at the Collector’s office of the sale site prior to the tax sale.
  • The total purchase price must be paid to the Collector’s Office immediately at the close of the sale. Cashier’s check, personal check, and cash are accepted.
  • The Collector issues a Certificate of Purchase to the purchaser. The Certificate of Purchase is retained for one year or until the property is redeemed. Keep the certificate in a safe place so it can be returned to the collector.
  • The Original property owner may redeem the property one year from the sale date.
  • The purchaser may assign ownership of the Certificate of Purchase by completing the assignment portion on the Certificate. The assignee must be a resident of Missouri. Such assignment must be notarized and presented to the Collector’s office to be recorded.
  • If the county commission of any county does not designate and appoint a suitable person or persons as trustee, or trustees do not accept property after the third offering where no sale occurred, then it shall be at the discretion of the collector to sell such land subsequent to the third offering of such land and lots at any time and for any amount.
  • All laws and requirements must be followed and completed according to RSMo Chapter 140.
  • The Collector’s Office cannot offer legal advice.

Collector’s Deed 

If the Property has not been redeemed during the one-year redemption period, the holder of the Certificate of Purchase may apply for and receive a Collector’s Deed to the property. If all requirements are not met by the 2-year date past sale, the certificate is null and void. A Collector’s Deed can be issued to the Certificate of Purchase holder provided the following has occurred: 

1. The Legal holder of the Certificate of Purchase is named as the original tax sale purchaser or the assignee on the original Certificate of Purchase. 

2. A lien search on the property has been made by the purchaser and verification furnished to the Collector. 

3. At least ninety days before requesting a Collector’s Deed, the Certificate of Purchase holder has notified any person who holds a publicly recorded deed of Trust, mortgage, lease, lien or claim upon that real estate of their right to redeem such person’s publicly recorded security of claim by certified mail and verification of such mailing is furnished, in writing, to the Collector at the 90 day point. 

4. If the search revealed no lien holders, the Certificate of Purchase holder has notified the Collector by affidavit that no publicly recorded deed of trust, mortgage, lease, lien or claim exists. 

5. At least ninety days prior to requesting a Collector’s Deed, the Certificate of Purchase holder has notified the publicly recorded owner at the last known available address. Notification must have been by certified mail, stating the purchaser’s intent to obtain a Collector’s Deed. The Certificate of Purchase holder must sign an affidavit in the Collector’s office on the day of mailings. 

6. The Certificate of Purchase has been surrendered to the Collector and appropriate fees have been paid to the Collector including recording and collection fees. 

Failure of the purchaser to obtain a Collector’s Deed will result in the loss of the purchaser’s lien on the property. 

Property Redemption 

Property sold for delinquent taxes may be redeemed within one year from the issuance of a Certificate of Purchase as follows: 

1. Advise the Collector’s Office at least 3 business days prior to the date you will be redeeming. We recommend scheduling an appointment and allowing twenty minutes for processing. 

2. Pay the Collector the amount of the Certificate of Purchase plus 10% annual interest on the tax amount. 

3. Pay the Collector the amount of subsequent years taxes paid plus 8% annual interest. 

4. Pay for the recording of the redemption certificate. 

5. Pay for any legally required costs of the purchaser. 

The Collector’s Office will notify the Certificate of Purchase holder when the property has been redeemed. The Certificate of Purchase must be surrendered to the Collector before the holder will be reimbursed the bid amount plus interest. The Collector will deliver a county check to the Certificate of Purchase holder for the redeemed amount. 

To renew vehicle plates, please visit the Missouri Department of Revenue.

The Collector’s Office is responsible for the Merchant’s License. Please stop by the Collector’s Office or call (417) 326-4032 for more information.