141.300. Tax bill lists--receipt for aggregate amount by collector--monthly statement (first class charter counties). - Missouri Statutes

Tax bill lists--receipt for aggregate amount by collector--monthlystatement (first class charter counties).

141.300. 1. The collector shall receipt for the aggregateamount of such delinquent tax bills appearing on the list orlists filed with him under the provisions of section 141.290,which receipt shall be held by the owner or holder of the taxbills or by the treasurer or other corresponding financialofficer of the taxing authority so filing such list with thecollector.

2. The collector shall, on or before the fifth day of eachmonth, file with the owner or holder of any tax bill or with thetreasurer or other corresponding financial officer of any taxingauthority, a detailed statement, verified by affidavit, of alltaxes collected by him during the preceding month which appear onthe list or lists received by him, and shall, on or before thefifteenth day of the month, pay the same, less his commissionsand costs payable to the county, to the tax bill owner or holderor to the treasurer or other corresponding financial officer ofany taxing authority; provided, however, that the collector shallbe given credit for the full amount of any tax bill which is bidin by the land trustees and where title to the real estatedescribed in such tax bill is taken by the land trust.

(L. 1943 p. 1029 § 9)