79 opinions issued in 1955.
Opinion No. 97-55 — TAXATION.; TAX SALE.; COUNTY COLLECTOR.
Dec 7, 1955
(1) A publication of notice requisite to the sale of lands for taxes directed merely to the “heirs of” a certain person which notice does not contain the names of the record owners or the names of all persons appearing on the land tax book is insufficient and would render a sale based thereon invalid. (2) When, prior to conveyance, a sale of lands for taxes is discovered to be, for any reason, invalid the purchase money and interest thereon shall be refunded to the purchaser of the county treasury. (3) The costs and expenses incurred in connection with the sale of lands for taxes which sale is later determined to be invalid cannot be charred against the purchase money in the hands of the county.
Opinion No. 45-55 — MISSOURI STATE PARK BOARD.; LICENSE.
Dec 5, 1955
Missouri State Park Board is authorized to accept a license to land in a federal reservoir area for park purposes.
Opinion No. 69-55 — SCHOOLS.
Nov 30, 1955
Official action of directors of consolidated district in levying school taxes, if according to applicable statutes is valid, although attested by illegally appointed secretary of board.