140.130. Examination of back tax books by board of equalization. - Missouri Statutes

Examination of back tax books by board of equalization.

140.130. At every annual settlement made by a collector ofthe revenue after this chapter shall take effect, all delinquentreal estate and delinquent personal tax lists and back tax billsfor taxes on real estate and tangible personal property shall becarefully examined by the board of equalization and if thereappear thereon any back tax bills which have appeared thereon fora period of five years or more which, in the opinion of amajority of said board, are too small to justify the expense ofsuit or foreclosure, or which are against exempt property, orwhich are against property which is not worth the taxes, interestand cost, and cannot be compromised as provided by law, the sameshall, upon order of such board or a majority thereof, bestricken from such delinquent real estate or back tax books andthe tax bills therefor shall be canceled by the collector.

(RSMo 1939 § 11123, A.L. 1945 p. 1847)

Prior revisions: 1929 § 9951; 1919 § 12943