Section 139.430 – Collector-treasurer — monthly statements — disposition of collected moneys.
Effective – 28 Aug 2005 139.430. Collector-treasurer — monthly statements — disposition of collected moneys. — 1. The collector-treasurer in any county that has a township organization, on or before the tenth day of each month, shall make and file in the office of the county clerk a statement showing the amount of taxes collected […]
Section 139.440 – Collector-treasurer — default, penalties — certified copy of statement.
Effective – 28 Aug 2005 139.440. Collector-treasurer — default, penalties — certified copy of statement. — 1. If any collector-treasurer shall fail or refuse to file the statement required by section 139.430, or, having filed such statement, shall neglect or refuse to pay over to the county treasury the state and county taxes collected by […]
Section 139.450 – Collector-treasurer — statements.
Effective – 28 Aug 2005 139.450. Collector-treasurer — statements. — The collector-treasurer shall include in his or her monthly statement all such sums collected for the preceding month which have not been included in any previous statements, and shall include in the collector-treasurer’s annual settlement, as provided in this chapter and in the general revenue […]
Section 139.460 – Collector-treasurer — school taxes, collection — apportioned and kept — school districts.
Effective – 28 Aug 2005 139.460. Collector-treasurer — school taxes, collection — apportioned and kept — school districts. — 1. The collector-treasurer shall be required to draw or procure a plat of each school district or fractional part thereof in the collector-treasurer’s county, and shall keep a true and correct account of all school moneys […]
Section 139.600 – Exemption of merchants’ and manufacturers’ tangible personal property, lost revenues defined — replacement tax revenues, distribution of.
Effective – 28 Aug 1983 139.600. Exemption of merchants’ and manufacturers’ tangible personal property, lost revenues defined — replacement tax revenues, distribution of. — 1. To implement the provisions of Section 6 of Article X of the Missouri Constitution, the amount received by each taxing authority for the preceding year which will be “lost revenues” […]
Section 139.360 – Levy and sale of goods under distraint.
Effective – 28 Aug 1939 139.360. Levy and sale of goods under distraint. — In case any person shall refuse or neglect to pay the tax imposed, the collector shall levy the same by distraint and sale of the goods and chattels of the person who ought to pay the same. ——– (RSMo 1939 § […]
Section 139.370 – Sale under distraint — procedure.
Effective – 28 Aug 1939 139.370. Sale under distraint — procedure. — 1. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least fifteen days previous to the sale, by advertisement to be posted up in at least three public places in the […]
Section 139.380 – Sale under distraint — surplus.
Effective – 28 Aug 1939 139.380. Sale under distraint — surplus. — If the property distrained be sold for more than the amount of taxes and costs, the surplus shall be returned to the owner or the person in whose possession such property was when the distraint was made. ——– (RSMo 1939 § 14012) Prior […]
Section 139.390 – Removal from township — levy and collection of taxes.
Effective – 28 Aug 1939 139.390. Removal from township — levy and collection of taxes. — In case any person, upon whom any tax shall be assessed under the provisions of this chapter, in any township, shall have removed out of such township after such assessment, it shall be lawful for the collector of such […]
Section 139.400 – Abatement on tax list — procedure.
Effective – 28 Aug 2005 139.400. Abatement on tax list — procedure. — If the collector-treasurer in any county that has adopted township organization shall be unable to collect any taxes charged in the tax list, by reason of the removal or insolvency of the person to whom such tax may be charged, or on […]