141.310. Exclusive power to collect taxes--expenses of suit (first class charter counties). - Missouri Statutes

Exclusive power to collect taxes--expenses of suit (first classcharter counties).

141.310. 1. The exclusive power to collect such tax billsof any tax bill owner or holder or taxing authority under theterms and conditions of sections 141.210 to 141.810 is herebygiven to the collector after suit has been filed or received bythe collector; provided, however, that if in any year thecollector shall fail to institute suit against any parcel of realestate, as provided herein, then any taxing authority or theholder of any tax bill may institute a suit under sections141.210 to 141.810 to foreclose any delinquent tax lien or liensupon such real estate, such suit to be brought in the name of thecollector at the relation of the taxing authority or tax billowner who institutes the suit, and shall have the same effect andbe subject to the same procedure as suits brought by thecollector, except that the person bringing such suit shalldeliver a copy of the petition to the collector ten days prior tofiling same.

2. The expenses of all suits so brought including courtcosts, publication costs, attorneys' fees and other expensesshall be advanced by the person bringing such suit, except thatif in any such suit so brought there are tax liens upon the sameparcels of* real estate described therein delinquent two years ormore for general state, county and school purposes, such costsand expenses shall be advanced by the collector as if thecollector had brought the suit.

(L. 1943 p. 1029 § 10, A.L. 1982 H.B. 1351, et al.)

*Word "or" appears in original rolls.