2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 140 Collection of Delinquent Taxes Generally
Section 140.010 County collector--enforcement of state's lien.
County collector--enforcement of state's lien.
140.010. 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 required by this chapter. Any failure to properly return the delinquent list, as required by this chapter, in no way affects the validity of the assessment and levy of taxes, nor of the foreclosure and sale by which the collection of the taxes is enforced, nor in any manner affects the lien of the state on the delinquent real estate for the taxes unpaid thereon.
(RSMo 1939 11108, A.L. 1959 H.B. 106)Prior revisions: 1929 9936; 1919 12928; 1909 11482
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