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 […]
Section 139.170 – Special term of commission for settlement, when.
Effective – 28 Aug 1939 139.170. Special term of commission for settlement, when. — If there be no regular term of the county commission in any county on the first Monday in March, a special term of such commission shall be called by any two commissioners thereof, to be held on that day in each […]
Section 139.180 – No additional delinquent lists.
Effective – 28 Aug 1949 139.180. No additional delinquent lists. — No collector shall be permitted to return, and no county commission shall be allowed to receive, any additional delinquent lists, and the director of revenue shall not give credit for any such additional delinquent lists allowed by any county commission. ——– (RSMo 1939 § […]
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 139.053 – Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.
Effective – 28 Aug 2001 139.053. Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. — 1. The governing body of any county, excluding township counties, may by ordinance or order provide for the payment of all or any part of current real and personal […]
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 […]