94.170. Collector to make delinquent lists--council to approve--collection of delinquent taxes. - Missouri Statutes

Collector to make delinquent lists--council to approve--collectionof delinquent taxes.

94.170. 1. The city council shall require the collector, atthe first meeting of the council in April of each year, or assoon thereafter as may be, to make out, under oath, lists ofdelinquent taxes remaining due and uncollected for each year, tobe known as "the land and lot delinquent list" and "the personaldelinquent list".

2. At the meeting at which the delinquent lists arereturned, or as soon as may be thereafter, the council shallexamine carefully the delinquent lists, and if it appears thatall property and taxes contained in the lists are properlyreturned as delinquent, the council shall approve the lists andcause a record thereof to be entered on the journal, and shallcause the amount thereof to be credited to the account of thecollector.

3. The city council shall return the delinquent lists to thecollector, charging him therewith, and he shall proceed tocollect the same in the manner provided by law for the collectionof delinquent lists of real and personal taxes for state andcounty purposes.

(RSMo 1939 § 6927, A. 1949 H.B. 2042)

Prior revisions: 1929 § 6781; 1919 § 8268; 1909 § 9205