140.050. Clerk to make back tax book--delivery to collector, collection--correction of omissions. - Missouri Statutes

Clerk to make back tax book--delivery to collector,collection--correction of omissions.

140.050. 1. The county clerk shall file the delinquentlists in his office and within ten days thereafter make, underthe seal of the commission, the lists into a back tax book asprovided in section 140.060.

2. When completed, the clerk shall deliver the book to thecollector taking duplicate receipts therefor, one of which heshall file in his office and the other he shall file with thedirector of revenue. The clerk shall charge the collector withthe aggregate amount of taxes, interest, and clerk's feescontained in the back tax book.

3. The collector shall collect such back taxes and may levyupon, seize and distrain tangible personal property and may sellsuch property for taxes.

4. In the city of St. Louis, the city comptroller or otherproper officer shall return the back tax book together with theuncollected tax bills within thirty days to the city collector.

5. If any county commission or clerk fails to comply withsection 140.040, and this section, to the extent that thecollection of taxes cannot be enforced by law, the countycommission or clerk, or their successors in office, shall correctsuch omissions at once and return the back tax book to thecollector who shall collect such taxes.

(RSMo 1939 § 11115, A.L. 1945 p. 1847 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024)

Prior revisions: 1929 §§ 9943, 9948; 1919 §§ 12935, 12940; 1909 §§ 11489, 11494

CROSS REFERENCE:

Collector to prepare back tax book in certain counties, RSMo 52.361