Missouri Revised Statutes

Chapter 139
Payment and Collection of Current Taxes

(View Entire Chapter)

August 28, 2011
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Sections:
139.031. Payment of current taxes under protest--action, when commenced, how
tried--refunds, how made, may be used as credit for next
year's taxes--interest, when allowed--collector to invest
protested taxes, disbursal to taxing authorities, when.
139.040. Acceptable medium of exchange in payment of taxes.
139.050. Taxes payable in installments--exemption for property taxes paid by
financial institutions.
139.052. Taxes payable in installments may be adopted by ordinance in any
county--delinquency, interest rate--payment not to affect right
of taxpayer to protest--exemption for property taxes paid by
financial institutions.
139.053. Property taxes, how paid--estimates--interest--refunds--exemption for
property taxes paid by financial institutions.
139.055. Tax paid by credit card or electronic transfer--fee.
139.060. Nonresidents to be furnished statement.
139.070. Mortgagee or other lienholders--payment of taxes.
139.080. Payment of taxes on part of land--duty of collector--notice and
protest.
139.090. Receipt for payment--duplicates--payment on parts of tracts and
undivided interests.
139.100. Collection of penalty for delinquent taxes--settlement--penalty for
violation--payment of taxes by mail deemed paid, when.
139.110. Attachment of tax lien to insurance--waive lien--claims.
139.120. Seizure and sale of personal property--duty of sheriff.
139.130. Cost of levy to be taxed--collector may levy, when--fees.
139.140. Delivery of personal delinquent list to successor.
139.150. Duplicate receipts--exceptions.
139.160. Return of delinquent lists--settlement--inspection of lists by
commission.
139.170. Special term of commission for settlement, when.
139.180. No additional delinquent lists.
139.190. Examination by commission--settlement on record--report to director.
139.200. Collector may be attached, when.
139.210. Monthly statements and payments.
139.220. Payment into county treasury--duplicate receipts.
139.230. Remittance to director of revenue--receipt--penalty for failure.
139.235. Passing bad checks in payment of taxes, penalty--cashier's checks,
certified checks, or money orders required, when.
139.240. Disposition of moneys--St. Louis.
139.250. Failure to make payment--forfeiture--proceedings against defaulting
collector.
139.270. Refusal to pay--forfeiture--distress warrant.
139.280. Penalty for erroneously reporting lands delinquent.
139.290. Illegal levy--refund.
139.300. Individual liability of officers--failure to perform duty, penalty.
139.320. Taxes--collection and payment into county treasury (township
organization counties).
139.330. What authorization by warrant.
139.340. Notification by clerk to treasurer--completion of books.
139.350. Collection of taxes--procedure.
139.360. Levy and sale of goods under distraint.
139.370. Sale under distraint--procedure.
139.380. Sale under distraint--surplus.
139.390. Removal from township--levy and collection of taxes.
139.400. Abatement on tax list--procedure.
139.410. Surplus tax money, how held.
139.420. Collector-treasurer--final settlement of accounts.
139.430. Collector-treasurer--monthly statements--disposition of collected
moneys.
139.440. Collector-treasurer--default, penalties--certified copy of statement.
139.450. Collector-treasurer--statements.
139.460. Collector-treasurer--school taxes, collection--apportioned and
kept--school districts.
139.600. Exemption of merchants' and manufacturers' tangible personal property,
lost revenues defined--replacement tax revenues, distribution of.

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