There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 139 Payment and Collection of Current Taxes
GENERAL PROVISIONS
- Section 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.
- Section 139.040 Acceptable medium of exchange in payment of taxes.
- Section 139.050 Taxes payable in installments--exemption for property taxes paid by financial institutions.
- Section 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.
- Section 139.053 Property taxes, how paid--estimates--interest--refunds--exemption for property taxes paid by financial institutions.
- Section 139.055 Tax paid by credit card or electronic transfer--fee.
- Section 139.060 Nonresidents to be furnished statement.
- Section 139.070 Mortgagee or other lienholders--payment of taxes.
- Section 139.080 Payment of taxes on part of land--duty of collector--notice and protest.
- Section 139.090 Receipt for payment--duplicates--payment on parts of tracts and undivided interests.
- Section 139.100 Collection of penalty for delinquent taxes--settlement--penalty for violation--payment of taxes by mail deemed paid, when.
- Section 139.110 Attachment of tax lien to insurance--waive lien--claims.
- Section 139.120 Seizure and sale of personal property--duty of sheriff.
- Section 139.130 Cost of levy to be taxed--collector may levy, when--fees.
- Section 139.140 Delivery of personal delinquent list to successor.
- Section 139.150 Duplicate receipts--exceptions.
- Section 139.160 Return of delinquent lists--settlement--inspection of lists by commission.
- Section 139.170 Special term of commission for settlement, when.
- Section 139.180 No additional delinquent lists.
- Section 139.190 Examination by commission--settlement on record--report to director.
- Section 139.200 Collector may be attached, when.
- Section 139.210 Monthly statements and payments.
- Section 139.220 Payment into county treasury--duplicate receipts.
- Section 139.230 Remittance to director of revenue--receipt--penalty for failure.
- Section 139.235 Passing bad checks in payment of taxes, penalty--cashier's checks, certified checks, or money orders required, when.
- Section 139.240 Disposition of moneys--St. Louis.
- Section 139.250 Failure to make payment--forfeiture--proceedings against defaulting collector.
- Section 139.270 Refusal to pay--forfeiture--distress warrant.
- Section 139.280 Penalty for erroneously reporting lands delinquent.
- Section 139.290 Illegal levy--refund.
- Section 139.300 Individual liability of officers--failure to perform duty, penalty.
- Section 139.320 Taxes--collection and payment into county treasury (township organization counties).
- Section 139.330 What authorization by warrant.
- Section 139.340 Notification by clerk to treasurer--completion of books.
- Section 139.350 Collection of taxes--procedure.
- Section 139.360 Levy and sale of goods under distraint.
- Section 139.370 Sale under distraint--procedure.
- Section 139.380 Sale under distraint--surplus.
- Section 139.390 Removal from township--levy and collection of taxes.
- Section 139.400 Abatement on tax list--procedure.
- Section 139.410 Surplus tax money, how held.
- Section 139.420 Collector-treasurer--final settlement of accounts.
- Section 139.430 Collector-treasurer--monthly statements--disposition of collected moneys.
- Section 139.440 Collector-treasurer--default, penalties--certified copy of statement.
- Section 139.450 Collector-treasurer--statements.
- Section 139.460 Collector-treasurer--school taxes, collection--apportioned and kept--school districts.
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