140.060. Back tax book--contents--interest. - Missouri Statutes

Back tax book--contents--interest.

140.060. 1. The back tax book shall be made up as follows:

(1) All tracts of land or city lots on which back taxes aredue shall be listed in numerical order with the legal descriptionthereof;

(2) The name of the owner, if known, and if unknown, thename of the person to whom the land was last assessed shall beset forth opposite each tract of land or city or town lot;

(3) In appropriate columns shall be entered the year oryears for which the land is delinquent, the amount of originaltax due each fund, the interest due on the tax at the time ofmaking the back tax book, the clerk's fees then due, and theaggregate amount of taxes, interest, and clerk's fees chargedagainst the land for all the years delinquent.

(RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494