140.740. Notification to delinquent taxpayer--fee. - Missouri Statutes

Notification to delinquent taxpayer--fee.

140.740. 1. Before any suit shall be brought to recoverdelinquent tangible personal property taxes, the collector shallnotify the delinquent taxpayer by regular mail, addressed to thelast known address of such taxpayer, that there are taxesassessed against him, stating the amount due and the years forwhich they are due, and that if the same are not paid withinthirty days an action will be brought to recover such taxes; forwhich notice a fee of twenty-five cents may be charged andcollected by the collector. In any action to recover saidpersonal property taxes a certificate of the collector that hehas mailed said notice as herein required and giving the date ofsuch mailing shall be attached to the petition and shallconstitute prima facie evidence that such notice has been dulygiven.

2. In each such action a fee in the amount of ten percent ofthe taxes due, but in no event less than five dollars, shall beallowed the attorney for the collector. Such attorney fee andall collector's fees shall be included in the judgment for taxesin such action.

(RSMo 1939 § 11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)

Prior revisions: 1929 § 9941; 1919 § 12933