139.160. Return of delinquent lists--settlement--inspection of lists by commission. - Missouri Statutes

Return of delinquent lists--settlement--inspection of lists bycommission.

139.160. 1. At the term of the county commission to be heldon the first Monday in March, the collector shall return thedelinquent lists and back tax books, and in the city of St. Louisthe uncollected tax bills and back tax books, under oath oraffirmation, to such commission, and settle his accounts of allmoneys received by him on account of taxes and other sources ofrevenue, and the amount of such delinquent lists, or so muchthereof as the commission shall find properly returneddelinquent, shall be allowed and credited to him on hissettlement.

2. Before allowing the collector such credit for anydelinquent lists, the county commission shall make specialinquiry and be fully satisfied that he has used due diligence tocollect the same, and that he could not find any personalproperty of the taxpayer out of which to make the taxes.

3. If the commission is satisfied that there are any nameson the lists of persons who have personal property out of whichthe taxes could have been made, it shall, in passing upon suchlists, strike such names therefrom.

(RSMo 1939 § 11089)

Prior revisions: 1929 § 9918; 1919 § 12910; 1909 § 11464