2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 140 Collection of Delinquent Taxes Generally
Section 140.740 Notification to delinquent taxpayer--fee.
140.740. 1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the amount due and the years for which they are due, and that if the same are not paid within thirty days an action will be brought to recover such taxes; for which notice a fee of twenty-five cents may be charged and collected by the collector. In any action to recover said personal property taxes a certificate of the collector that he has mailed said notice as herein required and giving the date of such mailing shall be attached to the
petition and shall constitute prima facie evidence that such notice has been duly given.
2. In each such action a fee in the amount of ten percent of the taxes due, but in no event less than five dollars, shall be allowed the attorney for the collector. Such attorney fee and all collector's fees shall be included in the judgment for taxes in such action.
(RSMo 1939 § 11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)
Prior revisions: 1929 § 9941; 1919 § 12933
Disclaimer: These codes may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
