Payments under protest must be made in accordance with Missouri Statute 139.031. The language of the statute states, in part:
Any such taxpayer desiring to pay any current taxes under protest or while paying taxes based upon a disputed assessment shall, at the time of paying such taxes, make full payment of the current tax bill before the delinquency date and file with the collector a written statement setting forth the grounds on which the protest is based. The statement shall include the true value in money claimed by the taxpayer if disputed.
Please refer to the full language of the statute for additional requirements and information. The full language of the statute can be found at https://revisor.mo.gov.
Please send payments under protest, with the corresponding bill remittance, and the corresponding letter to the address below:
Jackson County Department of Collection
Attention: Protest
415 E. 12th Street, Suite 100
Kansas City, MO 64106