139.080. Payment of taxes on part of land--duty of collector--notice and protest. - Missouri Statutes

Payment of taxes on part of land--duty of collector--notice andprotest.

139.080. 1. Any person desiring to pay taxes upon any partor parts of real property heretofore or hereafter assessed as oneparcel, or tract, may do so by applying to the county collector,who must carefully investigate and ascertain the relative orproportionate value said part bears to the whole tract assessed,on which basis the assessment must be divided, and taxescollected accordingly; provided, where the assessed valuation ofthe tract to be divided exceeds two thousand dollars, a notice byregistered mail must be given to the several owners interested insaid tract, if known, and if no protest against said division befiled with the county collector within twenty days from date ofnotice, the county collector shall duly accept payment and issuereceipt on apportionment as by him made.

2. In cases where protest is filed to said division appealshall be made to the county commission at their next regularsession for final division, and the county collector shall acceptand receipt for said taxes as determined and ordered by thecounty commission.

3. Any person desiring to pay on an undivided interest inany real property may do so by paying to the county collector asum equal to such proportion of the entire taxes charged on theentire tract as interest paid on bears to the whole.

(RSMo 1939 § 11163)