Section 139.130 – Cost of levy to be taxed — collector may levy, when — fees.
Effective – 28 Aug 1939 139.130. Cost of levy to be taxed — collector may levy, when — fees. — 1. Whenever taxes shall be collected by seizure or sale of goods and chattels, in addition to the amount of tax and costs of failure to pay the collector as provided by this chapter, the […]
Section 139.140 – Delivery of personal delinquent list to successor.
Effective – 28 Aug 2010 139.140. Delivery of personal delinquent list to successor. — Except as provided in section 52.361, the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector’s term of office expires then to the successor, who shall be charged with the full amount thereof, […]
Section 139.150 – Duplicate receipts — exceptions.
Effective – 28 Aug 2010 139.150. Duplicate receipts — exceptions. — And in making collections on the said personal delinquent lists, the said collectors, except collectors in counties of the first or second classifications, shall give duplicate receipts therefor, one to be delivered to the person paying the same, and the other to be filed […]
Section 139.160 – Return of delinquent lists — settlement — inspection of lists by commission.
Effective – 28 Aug 1939 139.160. Return of delinquent lists — settlement — inspection of lists by commission. — 1. At the term of the county commission to be held on the first Monday in March, the collector shall return the delinquent lists and back tax books, and in the city of St. Louis the […]
Section 139.170 – Special term of commission for settlement, when.
Effective – 28 Aug 1939 139.170. Special term of commission for settlement, when. — If there be no regular term of the county commission in any county on the first Monday in March, a special term of such commission shall be called by any two commissioners thereof, to be held on that day in each […]
Section 139.180 – No additional delinquent lists.
Effective – 28 Aug 1949 139.180. No additional delinquent lists. — No collector shall be permitted to return, and no county commission shall be allowed to receive, any additional delinquent lists, and the director of revenue shall not give credit for any such additional delinquent lists allowed by any county commission. ——– (RSMo 1939 § […]
Section 139.190 – Examination by commission — settlement on record — report to director.
Effective – 28 Aug 1959 139.190. Examination by commission — settlement on record — report to director. — 1. In making the settlement, the commission shall carefully and fully examine into all collections made by the collector of delinquent and forfeited taxes, penalties and costs thereon, and licenses from all sources whatsoever. 2. The county […]
Section 139.200 – Collector may be attached, when.
Effective – 28 Aug 1939 139.200. Collector may be attached, when. — If any collector fail to make settlement in the time and manner prescribed, he may be attached until he makes such settlement to the satisfaction of the county commission. ——– (RSMo 1939 § 11094) Prior revisions: 1929 § 9923; 1919 § 12915; 1909 […]
Section 139.210 – Monthly statements and payments.
Effective – 28 Aug 2010 139.210. Monthly statements and payments. — 1. Every county collector and collector-treasurer, other than the county collector of revenue of each county of the first or second classifications, and except in the city of St. Louis, shall, on or before the fifth day of each month, file with the county […]
Section 139.090 – Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
Effective – 28 Aug 1979 139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests. — 1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name of […]