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Revised Statutes of Missouri
Title X
Chapter 139
Mo. Rev. Stat. ch. 139
Payment and Collection of Current Taxes
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139.010
(Repealed L. 1983 S.B. 57 § A)
Repealed
139.020
(Repealed L. 1986 H.B. 1554 § 1 Revision)
Repealed
139.030
(Repealed L. 1986 H.B. 1554 § 1 Revision)
Repealed
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 — payment agreement (St. Louis County) — 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
139.260
(Repealed L. 1959 S.B. 106 § 1)
Repealed
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
139.310
(Repealed L. 1959 H.B. 106 § 1)
Repealed
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