140.670. City delinquent taxes, when returned--duties of collector. - Missouri Statutes

City delinquent taxes, when returned--duties of collector.

140.670. 1. The collectors of all cities and incorporatedtowns having authority to levy and collect taxes under theirrespective charters or under any law of this state, which returntheir delinquent tax lists to the county collector to collect,shall, on or before the first Monday in March, annually, returnto the county collector a list of lands and lots on which thetaxes or special assessments levied by the city or incorporatedtown remain due and unpaid.

2. The county collector shall receipt for the aggregateamount of the delinquent taxes, which receipt shall be held bythe treasurer of the city or town, and shall stand as evidence ofindebtedness upon the part of the county collector and hisbondsmen to the city or town, until settlement in full has beenmade by payment to the treasurer or his successor of all taxesthus receipted for, or by a return of the part as isuncollectible.

(RSMo 1939 § 11202, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9970; 1919 § 12960; 1909 § 11512