Title X — TAXATION AND REVENUE

139.110. Attachment of tax lien to insurance — waive lien — claims. — 1. In the event of the destruction by fire, windstorm or tornado of any permanent buildings and/or improvements situate upon any land or lot, and which permanent buildings and/or improvements at the time of des…

139.120. Seizure and sale of personal property — duty of sheriff. — 1. The collector or collector-treasurer in a county having township organization shall diligently endeavor and use all lawful means to collect all taxes which they are required to collect in their respective coun…

139.130. Cost of levy to be taxed — collector may levy, when — fees. — 1. Whenever taxes shall be collected by seizure or sale of goods and chattels, in addition to the amount of tax and costs of failure to pay the collector as provided by this chapter, the collector shall levy t…

139.140. Delivery of personal delinquent list to successor. — Except as provided in section 52.361, the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector's term of office expires then to the successor, who shall be charg…

139.150. Duplicate receipts — exceptions. — And in making collections on the said personal delinquent lists, the said collectors, except collectors in counties of the first or second classifications, shall give duplicate receipts therefor, one to be delivered to the person paying…

139.160. Return of delinquent lists — settlement — inspection of lists by commission. — 1. At the term of the county commission to be held on the first Monday in March, the collector shall return the delinquent lists and back tax books, and in the city of St. Louis the uncollecte…

139.170. Special term of commission for settlement, when. — If there be no regular term of the county commission in any county on the first Monday in March, a special term of such commission shall be called by any two commissioners thereof, to be held on that day in each year, fo…

139.180. No additional delinquent lists. — No collector shall be permitted to return, and no county commission shall be allowed to receive, any additional delinquent lists, and the director of revenue shall not give credit for any such additional delinquent lists allowed by any c…

139.190. Examination by commission — settlement on record — report to director. — 1. In making the settlement, the commission shall carefully and fully examine into all collections made by the collector of delinquent and forfeited taxes, penalties and costs thereon, and licenses …

139.200. Collector may be attached, when. — If any collector fail to make settlement in the time and manner prescribed, he may be attached until he makes such settlement to the satisfaction of the county commission. ­­-------- (RSMo 1939 § 11094) Prior revisions: 1929 § 9923; 191…

139.210. Monthly statements and payments. — 1. Every county collector and collector-treasurer, other than the county collector of revenue of each county of the first or second classifications, and except in the city of St. Louis, shall, on or before the fifth day of each month, f…

139.220. Payment into county treasury — duplicate receipts. — Every collector of the revenue having made settlement, according to law, of county revenue collected or received by the collector shall pay the amount found due into the county treasury, and the treasurer shall give hi…

139.230. Remittance to director of revenue — receipt — penalty for failure. — 1. Every county collector shall, on or before the fifteenth day of each month, pay to the director of revenue all state taxes and licenses received by him prior to the first day of the month. 2. Upon re…

139.235. Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when. — Any person required to pay any tax who issues or passes a check, or other similar sight order, which is returned to the department of revenue, county c…

139.240. Disposition of moneys — St. Louis. — 1. The collector of the city of St. Louis shall on Monday in each week, deposit in the bank that is designated to him by the director of revenue, to the credit of the director of revenue, all moneys received by him for the state, firs…

139.250. Failure to make payment — forfeiture — proceedings against defaulting collector. — 1. If any collector or collector-treasurer fails to make payment of the amount due from him or her on settlement, or in the time and manner prescribed by law, he or she and his or her sure…

139.270. Refusal to pay — forfeiture — distress warrant. — 1. If any county collector, or ex officio county collector, fails or refuses to pay the taxes and license fees into the county treasuries and to the director of revenue as provided in section 139.210, he shall forfeit his…

139.280. Penalty for erroneously reporting lands delinquent. — Any collector of the public revenue for the state, or for any county or town, who fails to make a true return of all taxes duly paid on any lands or other real estate to the proper officer, according to law, so that t…

139.290. Illegal levy — refund. — Wherever, in any county in this state, money has been collected under an illegal levy, the county commission of such county or counties is hereby authorized to refund the same by issuing warrants upon the fund to which said money had been credite…

139.300. Individual liability of officers — failure to perform duty, penalty. — 1. Every county clerk, assessor, collector or other officer, who refuses or knowingly neglects to perform any duty enjoined on him by, or consents in or connives at any evasion of the laws relating to…

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 perso…

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 shall …

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 an…

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 al…

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 § 14010) Prior re…

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 township where…

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) Pr…

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 s…

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 …

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 hol…

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 collecto…

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 th…

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…

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 settle…

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 tru…

139.600. Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of. — 1. To implement the provisions of Section 6 of Article X of the Missouri Constitution, the amount received by each taxing authority…

140.010. County collector — enforcement of state's lien — alternative, partial opt-in county. — 1. 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 re…

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 p…

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 lot…

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 …

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 owner, if known, and if unk…

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 es…

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 140.04…

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, an…

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 year's…

140.1000. Limitation on board members and agency employees — violation, penalty — conflicts of interest rules. — 1. No board member or employee of a land bank agency shall receive any compensation, emolument, or other profit directly or indirectly from the rental, management, acq…

140.1003. Agency to have complete control of property. — Except as otherwise expressly set forth in sections 140.980 to 140.1015, in the exercise of its powers and duties under the land bank act and its powers relating to property held by the land bank agency, the land bank agenc…

140.1009. Quiet title action permitted, procedure. — 1. A land bank agency shall be authorized to file an action to quiet title under section 527.150 as to any real property in which the land bank agency has an interest. For purposes of any and all such actions, the land bank age…

140.1012. Dissolution of agency, procedure. — 1. A land bank agency shall be dissolved as a public body corporate and politic no sooner than sixty calendar days, but no later than one hundred eighty calendar days, after an ordinance or resolution for such dissolution is passed by…

140.1015. Eminent domain, agency not authorized to exercise — no power to tax. — A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax. ­­-------- (L. 2019 H.B. 821)