140.010. County collector--enforcement of state's lien. - Missouri Statutes

County collector--enforcement of state's lien.

140.010. All real estate upon which the taxes remain unpaidon the first day of January, annually, are delinquent, and thecounty collector shall enforce the lien of the state thereon, asrequired by this chapter. Any failure to properly return thedelinquent list, as required by this chapter, in no way affectsthe validity of the assessment and levy of taxes, nor of theforeclosure and sale by which the collection of the taxes isenforced, nor in any manner affects the lien of the state on thedelinquent real estate for the taxes unpaid thereon.

(RSMo 1939 § 11108, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482