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 […]
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 139.120 – Seizure and sale of personal property — duty of sheriff.
Effective – 28 Aug 2005 139.120. Seizure and sale of personal property — duty of sheriff. — 1. The collector or collector-treasurer in a county having township organization shall diligently endeavor and use all lawful means to collect all taxes which they are required to collect in their respective counties, and to that end they […]
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 […]