Section 140.070 – Delinquent real estate taxes extended into back tax book.
Effective – 28 Aug 2010 140.070. Delinquent real estate taxes extended into back tax book. — All back taxes, of whatever kind, whether state, county or school, or of any city or incorporated town, which return delinquent tax lists to the county collector to collect, appearing due upon delinquent real estates shall be extended in […]
Section 140.080 – County clerk and collector, comparison of lists — clerk’s certification.
Effective – 28 Aug 2010 140.080. County clerk and collector, comparison of lists — clerk’s certification. — Except as provided in section 52.361, the county clerk and the county collector shall compare the back tax book with the corrected delinquent land list made pursuant to sections 140.030 and 140.040 respectively, and the clerk shall certify […]
Section 140.090 – Back tax book to be in alphabetical order.
Effective – 28 Aug 1949 140.090. Back tax book to be in alphabetical order. — In counties where an alphabetical arrangement of the land list in the assessor’s book has been ordered by the county commission, the back tax book shall be made out in alphabetical order, in the name of the owner, if known, […]
Section 140.100 – Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.
Effective – 01 Jan 2018, 2 histories 140.100. Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. — 1. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent of each […]
Section 140.010 – County collector — enforcement of state’s lien.
Effective – 28 Aug 1959 140.010. County collector — enforcement of state’s lien. — All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter. Any failure to properly return the […]
Section 140.030 – Collector to make delinquent lists.
Effective – 28 Aug 1945 140.030. Collector to make delinquent lists. — Whenever any collector shall be unable to collect any taxes specified on the tax book, having diligently endeavored and used all lawful means to collect the same, he shall make lists thereof, one to be called the “tangible personal property delinquent list”, in […]
Section 140.040 – Correction of delinquent lists by county commission — certified to whom.
Effective – 28 Aug 1959 140.040. Correction of delinquent lists by county commission — certified to whom. — At the term of the county commission at which the several delinquent lists are required by law to be returned and certified, the commission shall examine and compare the list of lands and town lots on which […]
Section 140.050 – Clerk to make back tax book — delivery to collector, collection — correction of omissions.
Effective – 28 Aug 2013, 2 histories 140.050. Clerk to make back tax book — delivery to collector, collection — correction of omissions. — 1. Except as provided in section 52.361, the county clerk shall file the delinquent lists in the county clerk’s office and within ten days thereafter make, under the seal of the […]
Section 140.060 – Back tax book — contents — interest.
Effective – 28 Aug 1959 140.060. Back tax book — contents — interest. — 1. The back tax book shall be made up as follows: (1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof; (2) The name of the […]