94.320. Collector to make delinquent lists--board to approve--collection of delinquent taxes. - Missouri Statutes

Collector to make delinquent lists--board to approve--collection ofdelinquent taxes.

94.320. 1. The board of aldermen shall require thecollector, at the first meeting of the board in April of eachyear, or as soon thereafter as may be, to make out, under oath,lists of delinquent taxes remaining due and uncollected for eachyear, to be known as "the land and lot delinquent list" and "thepersonal delinquent list".

2. The board of aldermen, at the meeting at which thedelinquent lists are returned or as soon as may be thereafter,shall examine the lists carefully, and if it appear that allproperty and taxes contained in the lists are properly returnedas delinquent, the board shall approve the lists, enter a recordthereof in the journal and credit the amount thereof to theaccount of the city collector.

3. The board shall return the delinquent lists to thecollector, charging him therewith, and he shall proceed tocollect the same in the same manner as provided by law for stateand county taxes.

(RSMo 1939 § 7146, A. 1949 H.B. 2042)

Prior revisions: 1929 § 6996; 1919 § 8447; 1909 § 9349