Payment and Collection of Current Taxes

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Payment and Collection of Current Taxes

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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 — payment agreement (St. Louis County) — 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.

Section
139.600

Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.