139.130. Cost of levy to be taxed--collector may levy, when--fees. - Missouri Statutes

Cost of levy to be taxed--collector may levy, when--fees.

139.130. 1. Whenever taxes shall be collected by seizure orsale of goods and chattels, in addition to the amount of tax andcosts of failure to pay the collector as provided by thischapter, the collector shall levy the necessary costs of theproceeding and the interest on the amount of the tax and costs ofsaid failure for his trouble.

2. If the collector have reason to believe that any personcharged with the taxes is about to remove from the county withoutpaying his taxes, he may at any time levy such taxes with costsand charges, by distress and sale; provided, that in levying andselling personal property for taxes, the collector shall begoverned by the same rules and be entitled to the same fees assheriffs are or may be for like services upon executions.

(RSMo 1939 § 11087)

Prior revisions: 1929 § 9916; 1919 § 12908; 1909 § 11462