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 140.630 – Defendant may make claim for taxes paid — not to affect other defenses.
Effective – 28 Aug 1949 140.630. Defendant may make claim for taxes paid — not to affect other defenses. — 1. Any defendant in an action under section 140.600, in addition to any other defense he may have, may set up in his answer or other pleading, a claim for taxes and interest thereon paid […]
Section 140.640 – Personal judgments not authorized.
Effective – 28 Aug 1939 140.640. Personal judgments not authorized. — Nothing in this chapter contained shall be construed to authorize a personal judgment against any owner of any land or lot, or of any interest therein, for any real estate tax levied and/or assessed against such land or lot, nor shall this law be […]
Section 140.665 – Law applies to counties and cities and certain officers.
Effective – 28 Aug 2013 140.665. Law applies to counties and cities and certain officers. — Whenever the word “collector” is used in sections 140.050 to 140.660*, as applicable to counties which have adopted township organization, it shall be construed to mean “collector-treasurer”. Where applicable it shall also refer to the collector, or other proper […]
Section 140.670 – City delinquent taxes, when returned — duties of collector.
Effective – 28 Aug 1959 140.670. City delinquent taxes, when returned — duties of collector. — 1. The collectors of all cities and incorporated towns having authority to levy and collect taxes under their respective charters or under any law of this state, which return their delinquent tax lists to the county collector to collect, […]