141.160. General law relating to taxation to apply to first class charter counties--exception. - Missouri Statutes

General law relating to taxation to apply to first class chartercounties--exception.

141.160. 1. The general law relating to taxation and the collectionof delinquent taxes, as now existing, shall apply to counties of the firstclass having a charter form of government insofar as not inconsistent withthe provisions of sections 141.010 to 141.160, except that counties of thefirst class operating under a charter form of government may hereafterelect to operate under the provisions of chapter 140, RSMo, the general lawrelating to the collection of delinquent taxes, by the enactment of anordinance by the legislative body of such county.

2. In addition to any other provisions of law related to delinquenttax collection fees, in all counties having a charter form of governmentand more than six hundred thousand inhabitants, the collector shall collecton behalf of the county and pay into the county general fund an additionalfee for the collection of delinquent and back taxes of five percent on allsums collected to be added to the face of the tax bill and collected fromthe party paying the tax.

3. The provisions of sections 141.010 to 141.160 shall not apply tocounties of the first class not having a charter form of government, andsuch counties shall operate under the provisions of chapter 140, RSMo.

(RSMo 1939 § 11396, A.L. 1945 p. 1946 § 11392, A.L. 1969 p. 250, A.L. 1973 H.B. 654, A.L. 2009 H.B. 481)

Prior revisions: 1929 § 10154; 1919 § 13151