Mo. Rev. Stat. ch. 139 – Payment and Collection of Current Taxes | Midpage

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Revised Statutes of Missouri

Chapter 139

Mo. Rev. Stat. ch. 139

Payment and Collection of Current Taxes

139.031Payment 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 139.040Acceptable medium of exchange in payment of taxes 139.050Taxes payable in installments — exemption for property taxes paid by financial institutions 139.052Taxes 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 139.053Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions 139.055Tax paid by credit card or electronic transfer — fee 139.060Nonresidents to be furnished statement 139.070Mortgagee or other lienholders — payment of taxes 139.080Payment of taxes on part of land — duty of collector — notice and protest 139.090Receipt for payment — duplicates — payment on parts of tracts and undivided interests 139.100Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when 139.110Attachment of tax lien to insurance — waive lien — claims 139.120Seizure and sale of personal property — duty of sheriff 139.130Cost of levy to be taxed — collector may levy, when — fees 139.140Delivery of personal delinquent list to successor 139.150Duplicate receipts — exceptions 139.160Return of delinquent lists — settlement — inspection of lists by commission 139.170Special term of commission for settlement, when 139.180No additional delinquent lists 139.190Examination by commission — settlement on record — report to director 139.200Collector may be attached, when 139.210Monthly statements and payments 139.220Payment into county treasury — duplicate receipts 139.230Remittance to director of revenue — receipt — penalty for failure 139.235Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when 139.240Disposition of moneys — St. Louis 139.250Failure to make payment — forfeiture — proceedings against defaulting collector 139.270Refusal to pay — forfeiture — distress warrant 139.280Penalty for erroneously reporting lands delinquent 139.290Illegal levy — refund 139.300Individual liability of officers — failure to perform duty, penalty 139.320Taxes — collection and payment into county treasury (township organization counties)139.330What authorization by warrant 139.340Notification by clerk to treasurer — completion of books 139.350Collection of taxes — procedure 139.360Levy and sale of goods under distraint 139.370Sale under distraint — procedure 139.380Sale under distraint — surplus 139.390Removal from township — levy and collection of taxes 139.400Abatement on tax list — procedure 139.410Surplus tax money, how held 139.420Collector-treasurer — final settlement of accounts 139.430Collector-treasurer — monthly statements — disposition of collected moneys 139.440Collector-treasurer — default, penalties — certified copy of statement 139.450Collector-treasurer — statements 139.460Collector-treasurer — school taxes, collection — apportioned and kept — school districts 139.600Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of