141.170. Personal taxes--tax bills--delinquency (first class charter counties).

MISSOURI STATUTES AND CODES

141.170. Personal taxes--tax bills--delinquency (first class charter counties).

Personal taxes--tax bills--delinquency (first class charter counties).

141.170. 1. In counties of the first class, except countiesof the first class not having a charter form of government,tangible personal property taxes assessed on and after January 1,1946, and all personal taxes delinquent at that date, shallconstitute a debt, as of the date on which such taxes were leviedfor which a personal judgment may be recovered against the partyassessed with such taxes before any court of this state havingjurisdiction.

2. All actions commenced under this section shall beprosecuted in the name of the state of Missouri, at the relationand to the use of the collector and against the person or personsnamed in the tax bill, and in one petition and in one countthereof may be included such taxes for all such years as aredelinquent and unpaid, and such taxes shall be set forth in a taxbill or bills of such personal back taxes duly authenticated bythe certificate of the collector and filed with the petition; andsuch tax bill or tax bills so certified shall be prima facieevidence that the amount claimed in the suit is just and correct,and all notices and process in suits under this law shall be suedand served in the same manner as in civil actions, and thegeneral laws of this state as to practice and proceedings andappeals and writs of error in civil cases shall apply, so far asapplicable, to the above actions; except, however, that in nocase shall the state, county, city or collector be liable for anycosts nor shall any be taxed against them or any of them.

3. For the purpose of this section, personal tax bills shallbecome delinquent on the first day of January following the daywhen such bills are placed in the hands of the collector, andsuits thereon may be instituted on and after the first day ofApril following, and within five years from that day. Suchpersonal tax shall be presented and allowed against the estatesof deceased or insolvent debtors, in the same manner and withlike effect as other indebtedness of such debtors.