Opinion No. (2004)

Carol Fischer, Director Missouri Department of Revenue Truman State Office Building, Room 670 301 West High Street Jefferson City, MO 65101

Dear Ms. Fischer:

You asked our office whether the Jackson County Collector has authority to waive penalties and interest imposed on delinquent real or personal property taxes. For the reasons stated below, we conclude that the Jackson County Collector lacks such authority.

County officials or agencies possess only authority that is expressly granted or necessarily implied by law. E.g., State ex rel. O'Brien v.Roos, 397 S.W.2d 578, 581-82 (Mo. 1966); Barber…