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 139.330 – What authorization by warrant.
Effective – 28 Aug 1939 139.330. What authorization by warrant. — In all cases the warrant shall authorize the collector, in case any person named in such assessment roll shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person, and it […]
Section 139.340 – Notification by clerk to treasurer — completion of books.
Effective – 28 Aug 1939 139.340. Notification by clerk to treasurer — completion of books. — The county clerk shall notify the county treasurer that said books are completed, and shall furnish the treasurer with a statement setting forth the name of each collector, the amount of money to be collected and paid over for […]
Section 139.350 – Collection of taxes — procedure.
Effective – 28 Aug 2005 139.350. Collection of taxes — procedure. — Every collector-treasurer in a county having a township organization, upon receiving the tax book and warrant from the county clerk, shall proceed in the following manner to collect the same; and the collector-treasurer shall mail to all resident taxpayers, at least fifteen days […]
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 […]
Section 139.230 – Remittance to director of revenue — receipt — penalty for failure.
Effective – 28 Aug 1945 139.230. Remittance to director of revenue — receipt — penalty for failure. — 1. Every county collector shall, on or before the fifteenth day of each month, pay to the director of revenue all state taxes and licenses received by him prior to the first day of the month. 2. […]
Section 139.235 – Passing bad checks in payment of taxes, penalty — cashier’s checks, certified checks, or money orders required, when.
Effective – 28 Aug 2002 139.235. Passing bad checks in payment of taxes, penalty — cashier’s checks, certified checks, or money orders required, when. — Any person required to pay any tax who issues or passes a check, or other similar sight order, which is returned to the department of revenue, county collector, or treasurer […]
Section 139.240 – Disposition of moneys — St. Louis.
Effective – 28 Aug 1959 139.240. Disposition of moneys — St. Louis. — 1. The collector of the city of St. Louis shall on Monday in each week, deposit in the bank that is designated to him by the director of revenue, to the credit of the director of revenue, all moneys received by him […]
Section 139.250 – Failure to make payment — forfeiture — proceedings against defaulting collector.
Effective – 28 Aug 2016, 2 histories 139.250. Failure to make payment — forfeiture — proceedings against defaulting collector. — 1. If any collector or collector-treasurer fails to make payment of the amount due from him or her on settlement, or in the time and manner prescribed by law, he or she and his or […]