92.710. Definitions.

MISSOURI STATUTES AND CODES

Definitions.

92.710. The following words, terms and definitions, whenused in sections 92.700 to 92.920, shall have the meaningsascribed to them in this section, except where the text clearlyindicates a different meaning:

(1) "Collector", the collector of revenue of any cityoperating under the provisions of sections 92.700 to 92.920;

(2) "Land reutilization authority", and "land reutilizationcommission", the authority and commission as created by section92.875;

(3) "Land taxes", general taxes on real property or realestate and shall include the taxes both on land and theimprovements thereon;

(4) "Person", any individual, firm, copartnership, jointventure, association, corporation, estate, trust, business trust,receiver or trustee appointed by any state or federal court,trustee otherwise created, syndicate, or any other group orcombination acting as a unit;

(5) "School district", "water district", "sewer district","special benefit district", "special assessment district" shallinclude those districts located totally or partially within anycity operating under the provisions of sections 92.700 to 92.920;

(6) "Sheriff", "circuit clerk", and "assessor", the sheriff,circuit clerk, and assessor, respectively, of any city operatingunder the provisions of sections 92.700 to 92.920;

(7) "Tax bill", as used in sections 92.700 to 92.920, thereal estate taxes and the lien thereof, levied and assessed byany taxing authority;

(8) "Tax district", the state of Missouri and any city,municipality, school district, road district, water district,sewer district, levee district, drainage district, specialbenefit district, special assessment district, or park district,located within any city operating under the provisions ofsections 92.700 to 92.920;

(9) "Tax lien", the lien of any tax bill as defined insubdivision (7) of this section;

(10) "Taxing authority", any governmental, or other lawfulauthority, now or hereafter empowered by law to issue tax bills,the state of Missouri, or any city, municipality, schooldistrict, road district, water district, sewer district, leveedistrict, or drainage district, affected by the provisions ofsections 92.700 to 92.920.