140.110. Collection of back taxes, payments applied, how, exceptions--removal of lien. - Missouri Statutes

Collection of back taxes, payments applied, how, exceptions--removalof lien.

140.110. 1. The collectors of the respective counties shall collectthe taxes contained in the back tax book. Any person interested in or theowner of any tract of land or lot contained in the back tax book may redeemthe tract of land or town lot, or any part thereof, from the state's lienthereon, by paying to the proper collector the amount of the originaltaxes, as charged against the tract of land or town lot described in theback tax book together with interest from the day upon which the tax firstbecame delinquent at the rate specified in section 140.100.

2. Any payment for personal property taxes received by the countycollector shall first be applied to any back delinquent personal taxes onthe back tax book before a county collector accepts any payment for all orany part of personal property taxes due and assessed on the current taxbook.

3. Any payment for real property taxes received by the countycollector shall first be applied to back delinquent taxes on the sameindividual parcel of real estate on the back tax book before a countycollector accepts payment for real property taxes due and assessed on thecurrent tax book.

4. Subsection 3 of this section shall not apply to payment for realproperty taxes by financial institutions, as defined in section 381.410,RSMo, who pay tax obligations which they service from escrow accounts, asdefined in Title 24, Part 3500, Section 17, Code of Federal Regulations.

(RSMo 1939 § 11121, A.L. 1959 H.B. 106, A.L. 1999 S.B. 394, A.L. 2000 H.B. 1238 merged with S.B. 894 merged with S.B. 896, A.L. 2002 S.B. 997)

Prior revisions: 1929 § 9949; 1919 § 12941; 1909 § 11495