US Lawyer Database

Section 139.052 – Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Effective – 28 Aug 2001 139.052. Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions. — 1. The governing body of any county may by ordinance or order provide […]

Section 139.055 – Tax paid by credit card or electronic transfer — fee.

Effective – 28 Aug 2007, 2 histories 139.055. Tax paid by credit card or electronic transfer — fee. — Any county or public water supply district may accept payment by credit card or electronic transfers of funds for any tax, fee, or license payable to the county or district. A county collector or district shall […]

Section 139.060 – Nonresidents to be furnished statement.

Effective – 28 Aug 1939 139.060. Nonresidents to be furnished statement. — It shall be the duty of the collector to furnish to all nonresident taxpayers a statement of the amount of taxes assessed against any tract of land or town lot in his county for any year or years during which he is collector, […]

Section 139.070 – Mortgagee or other lienholders — payment of taxes.

Effective – 28 Aug 1939 139.070. Mortgagee or other lienholders — payment of taxes. — Any person who has a lien by mortgage or otherwise, upon any real property upon which the taxes have not been paid, may pay such taxes and the interest, penalty and costs thereon; and the receipt of the county collector […]

Section 139.100 – Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.

Effective – 15 Jun 2021, 3 histories 139.100. Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when. — 1. (1) If any taxpayer shall fail or neglect to pay to the collector his taxes at the time […]

Section 139.110 – Attachment of tax lien to insurance — waive lien — claims.

Effective – 28 Aug 1992 139.110. Attachment of tax lien to insurance — waive lien — claims. — 1. In the event of the destruction by fire, windstorm or tornado of any permanent buildings and/or improvements situate upon any land or lot, and which permanent buildings and/or improvements at the time of destruction were situate […]

Section 139.031 – Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year’s taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when.

Effective – 28 Aug 2019, 3 histories 139.031. Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year’s taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when. — 1. Any taxpayer may protest all […]