Section 140.730 – Procedure for collection of personal taxes.
Effective – 28 Aug 2004 140.730. Procedure for collection of personal taxes. — 1. Tangible personal property taxes assessed on and after January 1, 1946, and all personal taxes delinquent at that date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment may be recovered […]
Section 140.740 – Notification to delinquent taxpayer — fee.
Effective – 28 Aug 1951 140.740. Notification to delinquent taxpayer — fee. — 1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the […]
Section 140.750 – Commission allowed on collection of revenue.
Effective – 28 Aug 1945 140.750. Commission allowed on collection of revenue. — All officers required by law to receive and pay over to the collectors any part of the state and county revenue shall receive as full compensation, commission on the amount received at the rate of two percent; provided, that in counties of […]
Section 140.850 – Contracts with private attorneys or collection agencies for assistance.
Effective – 28 Aug 1986 140.850. Contracts with private attorneys or collection agencies for assistance. — For all taxes administered by the department of revenue, the director may enter into contracts with private attorneys or professional collection agencies for the collection of delinquent taxes owed by residents or nonresidents of the state of Missouri; except […]
Section 140.855 – Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request.
Effective – 01 Jul 1993 140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request. — 1. If a vendor identified by the department of revenue is determined by the department to owe tax, the office of administration shall […]
Section 140.980 – Citation of law — definitions.
Effective – 28 Aug 2019 140.980. Citation of law — definitions. — 1. Sections 140.980 to 140.1015 shall be known and may be cited as the “Land Bank Act”. 2. As used in sections 140.980 to 140.1015, the following terms mean: (1) “Ancillary parcel”, a parcel of real estate acquired by a land bank agency […]
Section 140.680 – Power to collect such taxes.
Effective – 28 Aug 1939 140.680. Power to collect such taxes. — The power to collect such city or incorporated town tax or special assessments before sale is hereby given to the county collector after said delinquent list is received by him. ——– (RSMo 1939 § 11203) Prior revisions: 1929 § 9971; 1919 § 12961; […]
Section 140.580 – Action for the recovery of possession.
Effective – 28 Aug 1939 140.580. Action for the recovery of possession. — Any person hereafter putting a tax deed on record in the proper county shall be deemed to have set up such a title to the land described therein as shall enable the party claiming to own the same land to maintain an […]
Section 140.590 – Suits against purchaser of tax lands to be brought within three years.
Effective – 28 Aug 1983 140.590. Suits against purchaser of tax lands to be brought within three years. — Any suit or proceeding against the tax purchaser, his heirs or assigns, for the recovery of lands sold for taxes, or to defeat or avoid a sale or conveyance of lands for taxes, except in cases […]
Section 140.600 – Suit to set aside tax deeds — actual tender not necessary.
Effective – 28 Aug 1939 140.600. Suit to set aside tax deeds — actual tender not necessary. — 1. No suit or action in any of the courts of this state, either at law or in equity, shall hereafter be maintained by any person or corporation, against any other person or corporation, for the determination […]