137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector--electronic format authorized. - Missouri Statutes

Clerk to extend taxes in assessor's book, authentication as tax book,delivery to collector--electronic format authorized.

137.290. 1. The clerk of the county commission in each county, uponreceipt of the certificates of the rates levied by the county commission,school districts and other political subdivisions authorized by law to makelevies or required by law to certify levies to the county commission orclerk of the county commission, shall then extend the taxes in theassessor's book, in proper columns prepared for the extensions, accordingto the rates levied. The assessor's book, with the taxes so extendedtherein, shall be authenticated by the seal of the commission as the taxbook for the use of the collector. If the assessor's book is in two ormore volumes the extension shall be made in all the volumes, and eachvolume shall be authenticated by the clerk with the seal of the commission.The clerk shall, on or before the thirty-first day of October of each year,deliver the tax book with the rates extended therein to the collector, whoshall give receipt therefor to the clerk. The county clerk shall chargethe collector with the whole amount of the tax books delivered. Upon afailure to make out the extension of taxes in the assessor's books anddeliver them to the collector not later than October thirty-first, thecounty commission shall deduct twenty percent from the amount of fees whichare due the clerk for making the extension. Such assessor's book, with thetaxes so extended therein, shall be called the "tax book".

2. The assessor's book or tax book may also be prepared in anelectronic version or format.

(RSMo 1939 §§ 11048, 11052, A.L. 1945 p. 1817, A.L. 1945 p. 1958, A.L. 1959 H.B. 108, A.L. 1998 S.B. 652)

Prior revisions: 1929 §§ 9876, 9880; 1919 §§ 12868, 12872; 1909 §§ 11425, 11429

(1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.