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 […]
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 […]
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 […]
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 […]
Effective – 28 Aug 1939 139.360. Levy and sale of goods under distraint. — In case any person shall refuse or neglect to pay the tax imposed, the collector shall levy the same by distraint and sale of the goods and chattels of the person who ought to pay the same. ——– (RSMo 1939 § […]
Effective – 28 Aug 1939 139.370. Sale under distraint — procedure. — 1. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least fifteen days previous to the sale, by advertisement to be posted up in at least three public places in the […]
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 […]
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 […]
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 […]
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 […]
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 […]
Effective – 28 Aug 2005 139.430. Collector-treasurer — monthly statements — disposition of collected moneys. — 1. The collector-treasurer in any county that has a township organization, on or before the tenth day of each month, shall make and file in the office of the county clerk a statement showing the amount of taxes collected […]
Effective – 28 Aug 2005 139.440. Collector-treasurer — default, penalties — certified copy of statement. — 1. If any collector-treasurer shall fail or refuse to file the statement required by section 139.430, or, having filed such statement, shall neglect or refuse to pay over to the county treasury the state and county taxes collected by […]
Effective – 28 Aug 2005 139.450. Collector-treasurer — statements. — The collector-treasurer shall include in his or her monthly statement all such sums collected for the preceding month which have not been included in any previous statements, and shall include in the collector-treasurer’s annual settlement, as provided in this chapter and in the general revenue […]
Effective – 28 Aug 2005 139.460. Collector-treasurer — school taxes, collection — apportioned and kept — school districts. — 1. The collector-treasurer shall be required to draw or procure a plat of each school district or fractional part thereof in the collector-treasurer’s county, and shall keep a true and correct account of all school moneys […]
