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MISSOURI STATUTES AND CODES

140.040. Correction of delinquent lists by county commission--certified to whom.

Correction of delinquent lists by county commission--certified towhom.

140.040. At the term of the county commission at which theseveral delinquent lists are required by law to be returned andcertified, the commission shall examine and compare the list oflands and town lots on which the taxes remain due and unpaid. Ifany lands or town lots have been assessed more than once, or ifany of the lands or town lots are not subject to taxation, or ifthe legal subdivision is incorrectly described, in all thesecases the commission shall correct the error by the best means intheir power, and cause the list so corrected to be certified andfiled in the office of the clerk of the county commission.

(RSMo 1939 § 11114, A.L. 1945 p. 1910, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9942; 1919 § 12934; 1909 § 11488

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