139.290. Illegal levy--refund. - Missouri Statutes

Illegal levy--refund.

139.290. Wherever, in any county in this state, money hasbeen collected under an illegal levy, the county commission ofsuch county or counties is hereby authorized to refund the sameby issuing warrants upon the fund to which said money had beencredited, in favor of the person or persons who paid the same asshown by the collector's books; provided, that should the personin favor of whom any warrant or warrants are issued be dead orunable to appear in person, then the same shall be paid to hisheirs or legal representatives; provided further, that saidcounty commission or commissions may, in their discretion,refund, in addition to the money collected, interest which mayhave accrued upon the same, not to exceed six percent; providedfurther, that before any levy shall be considered illegal, itshall have been so declared by the supreme court of the state ofMissouri; provided further, that the provisions of this sectionshall only apply to those counties in which the money collectedunder said illegal levy is either in the county treasury orwithin the control of the county commission; provided further,that the county commission so refunding said money shall specifythe time in which said money shall be refunded, and all warrantsleft on hand after the expiration of such time shall be by saidcounty commission canceled, and the money and interest turnedinto the school fund of the county.

(RSMo 1939 § 11215)

Prior revisions: 1929 § 9981; 1919 § 12971; 1909 § 11523

(1989) When taxes levied were declared illegal by court, tax protest did not constitute binding election, and did not preclude claimants from seeking refund under other statutory provisions. (Mo.banc) Ackerman Buick, Inc. v. St. Louis Co., 771 S.W.2d 343.