Section 139.270 – Refusal to pay — forfeiture — distress warrant.
Effective – 28 Aug 1949 139.270. Refusal to pay — forfeiture — distress warrant. — 1. If any county collector, or ex officio county collector, fails or refuses to pay the taxes and license fees into the county treasuries and to the director of revenue as provided in section 139.210, he shall forfeit his commissions […]
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 139.190 – 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 139.120 – 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 […]