SB 195 IN

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Became Law

Provides that payment mailed to the county treasurer with metered postage is timely received if: (1) the envelope is properly addressed to the principal office of the county treasurer; (2) the envelope has sufficient metered postage from a meter postage provider approved by the United States Postal Service; (3) the metered postage is affixed to the envelope and bears the actual date of when it was affixed and that date is on or before the due date; and (4) the envelope is received by the county treasurer not later than five business days after the due date. Provides that a taxpayer is subject to a penalty of 5% of the amount of delinquent taxes if a payment to the county treasurer is: (1) mailed or deposited with a parcel carrier by the thirtieth day after the due date (the initial penalty period) and the postmark, certificate of delivery, or other evidence indicates the date of the mailing or deposit; or (2) mailed and affixed with a metered postage stamp indicating a date not later than the thirtieth day after the due date and the payment is received by the county treasurer not later than five business days after the thirtieth day after the due date. Provides that if a payment is mailed and received not later than 30 days after the due date without a legible post mark, the person is considered to have made the payment by the thirtieth day after the due date, if the person can show by reasonable evidence that the payment was timely mailed. Provides that if a payment is mailed or sent by parcel carrier but not received by the thirtieth day after the due date, the person is considered to have made the payment by the thirtieth day after the due date, if the person can show by reasonable evidence that the payment was timely mailed and makes a duplicate payment within 30 days after the person is notified that the payment was not received.

• Jeff Raatz Republican · author
• Dennis Kruse · author
• Brad Barrett Republican · sponsor

1. Jan 5, 2021 Authored by Senator Raatz · upper
2. Jan 5, 2021 First reading: referred to Committee on Local Government · upper
3. Jan 14, 2021 Senator Kruse added as second author · upper
4. Jan 25, 2021 Senators Gaskill and Rogers added as coauthors · upper
5. Jan 28, 2021 Committee report: amend do pass, adopted · upper
6. Feb 1, 2021 Second reading: ordered engrossed · upper
7. Feb 2, 2021 Third reading: passed; Roll Call 49: yeas 47, nays 0 · upper
8. Feb 2, 2021 House sponsor: Representative Barrett · upper
9. Feb 3, 2021 Referred to the House · upper
10. Mar 1, 2021 First reading: referred to Committee on Local Government · lower
11. Mar 11, 2021 Committee report: do pass, adopted · lower
12. Mar 15, 2021 Amendment #1 (Barrett) prevailed; voice vote · lower
13. Mar 15, 2021 Second reading: amended, ordered engrossed · lower
14. Mar 15, 2021 Representative Pryor added as cosponsor · lower
15. Mar 16, 2021 Third reading: passed; Roll Call 270: yeas 97, nays 1 · lower
16. Mar 16, 2021 Representative Zent added as cosponsor · lower
17. Mar 17, 2021 Returned to the Senate with amendments · lower
18. Mar 29, 2021 Motion to concur filed · upper
19. Apr 1, 2021 Senate concurred in House amendments; Roll Call 314: yeas 48, nays 0 · upper
20. Apr 12, 2021 Signed by the President Pro Tempore · upper
21. Apr 13, 2021 Signed by the Speaker · lower
22. Apr 21, 2021 Signed by the President of the Senate · upper
23. Apr 22, 2021 Signed by the Governor · executive
24. Apr 22, 2021 Public Law 95 · upper

The published texts of this bill as it moves through the legislature. Each links to the official document on the state legislature site. Data from OpenStates.

• Enrolled Senate Bill (S) · Apr 5, 2021 · PDF
• Introduced Senate Bill (S) · Jan 4, 2021 · PDF
• Senate Bill (S) · Jan 28, 2021 · PDF
• Senate Bill (H) · Mar 11, 2021 · PDF
• Engrossed Senate Bill (H) · Mar 15, 2021 · PDF