88.818. Record of tax bills--payment to owner or city--procedure on payment to city. - Missouri Statutes

Record of tax bills--payment to owner or city--procedure onpayment to city.

88.818. The clerk shall on completion of all special taxbills enter an abstract thereof in a special book provided forthat purpose. Said abstract shall recite the date of the taxbill, the name of the property owner and of the person in whosefavor it is issued, and a description of the property subject tothe lien, and the street upon which it abuts, amount of the taxbill, and the character of the improvement for which it isissued. When any tax bill is assigned, the assignment shall benoted thereon, and the assignee shall exhibit the same to thecity clerk, who shall, on the margin of said tax bill,appropriately note the assignment. The party liable to pay thetax bill may either pay the owner of the tax bill, or he may paythe amount of the tax bill to the collector of the municipality,who shall accept the money and make out duplicate receiptstherefor, one of which he shall deliver to the person so payingthe tax bill and the other he shall file with the clerk of themunicipality. And thereupon the clerk shall note the filing ofthe receipt on the margin of the abstract of the tax bill, andshall mark the latter "canceled", and shall affix his name to thecancellation, with the date thereof. The cancellation shall havethe effect to extinguish all liability or right of action on thetax bill. The collector, on the presentation to him of the taxbill by its owner, shall pay to him the amount thereof, takingduplicate receipts therefor, one of which he shall file with theclerk, who shall note it on the margin of the abstract of the taxbill, and the other the collector shall retain. The collectorshall be liable on his bond for said collections, and shall bepaid two percent thereof for his services.

(L. 1959 S.B. 344 § 6)