138.130. Extension of taxes--delivery of books (first class counties). - Missouri Statutes

Extension of taxes--delivery of books (first class counties).

138.130. After the county board of equalization hascompleted the equalization of the merchants' and manufacturers'statements, the clerk of the county commission shall extend onthe books all proper taxes at the same rate as assessed for thetime on real estate, and he shall, on or before the fifteenth dayof October thereafter, make out and deliver to the collector acopy of such books, properly certified, and take the receipt ofthe collector therefor, which receipt shall specify the aggregateamount of each kind of taxes due thereon, and the clerk shallcharge the collector with the amount of the taxes.

(L. 1945 p. 1930 § 13, A.L. 1959 H.B. 107)