2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 140 Collection of Delinquent Taxes Generally
Section 140.100. Penalty against delinquent lands.
Penalty against delinquent lands.
140.100. 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 delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof.
2. For making and recording the delinquent land lists, the collector and the clerk shall receive ten cents per tract or lot and the clerk shall receive five cents per tract or lot for comparing and authenticating such list.
(RSMo 1939 11117, 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316)Prior revisions: 1929 9945; 1919 12937; 1909 11491
CROSS REFERENCE:
Collector's commission on delinquent taxes added to tax bill, 52.290
Annotation Copyright Missouri Joint Committee on Legislative Research
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