139.090. Receipt for payment--duplicates--payment on parts of tracts and undivided interests. - Missouri Statutes

Receipt for payment--duplicates--payment on parts of tracts andundivided interests.

139.090. 1. Whenever any person shall pay taxes charged onthe tax book, the collector shall enter such payment in his list,and give the person paying the same a receipt, specifying thename of the person for whom paid, the amount paid, what year paidfor, and the property and value thereof on which the same waspaid, according to its description on the collector's list, inwhole or in part, as the case may be, and the collector shallenter "paid" against each tract or lot of land when he collectsthe tax thereon. The collector shall charge a fee of one dollarfor any duplicate personal tax receipt issued by him.

2. The collector shall receive taxes on part of any lot,piece or parcel of land charged with taxes; provided, the personspaying such tax shall furnish a particular specification of thepart, and if the tax on the remainder of such lot and parcel ofland shall remain unpaid, the collector shall enter suchspecification in his return, to the end that the part on whichthe tax remains unpaid may be clearly known.

3. If payment is made on an undivided share of real estate,the collector shall enter on his record the name of the owner ofsuch share, so as to designate upon whose undivided share the taxhas been paid.

(RSMo 1939 § 11084, A.L. 1979 H.B. 148)

Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459

(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.