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 […]
Section 139.410 – Surplus tax money, how held.
Effective – 28 Aug 1939 139.410. Surplus tax money, how held. — Whenever any greater amount of taxes shall be assessed in any township than the township charges thereof, and its proportion of tax and county charges, the surplus shall be paid by the collector to the trustee of the township, who shall hold the […]
Section 139.420 – Collector-treasurer — final settlement of accounts.
Effective – 28 Aug 2005 139.420. Collector-treasurer — final settlement of accounts. — 1. The collector-treasurer of any county that has adopted township organization, at the term of the county commission to be held on the first Monday in March of each year, shall make a final settlement of the collector-treasurer’s accounts with the county […]
Section 139.280 – Penalty for erroneously reporting lands delinquent.
Effective – 28 Aug 1959 139.280. Penalty for erroneously reporting lands delinquent. — Any collector of the public revenue for the state, or for any county or town, who fails to make a true return of all taxes duly paid on any lands or other real estate to the proper officer, according to law, so […]
Section 139.290 – Illegal levy — refund.
Effective – 28 Aug 1939 139.290. Illegal levy — refund. — Wherever, in any county in this state, money has been collected under an illegal levy, the county commission of such county or counties is hereby authorized to refund the same by issuing warrants upon the fund to which said money had been credited, in […]
Section 139.300 – Individual liability of officers — failure to perform duty, penalty.
Effective – 28 Aug 1959 139.300. Individual liability of officers — failure to perform duty, penalty. — 1. Every county clerk, assessor, collector or other officer, who refuses or knowingly neglects to perform any duty enjoined on him by, or consents in or connives at any evasion of the laws relating to the assessment, levy […]
Section 139.320 – Taxes — collection and payment into county treasury (township organization counties).
Effective – 28 Aug 1939 139.320. Taxes — collection and payment into county treasury (township organization counties). — 1. To each assessment roll a warrant under the hand of the county clerk and seal of the county commission shall be annexed, commanding such collector to collect from the several persons named in the assessment roll […]
Section 139.220 – Payment into county treasury — duplicate receipts.
Effective – 28 Aug 2010 139.220. Payment into county treasury — duplicate receipts. — Every collector of the revenue having made settlement, according to law, of county revenue collected or received by the collector shall pay the amount found due into the county treasury, and the treasurer shall give him duplicate receipts therefor, one of […]