141.830. Collection of back taxes--redemption, interest and costs (St. Louis). - Missouri Statutes

Collection of back taxes--redemption, interest and costs (St. Louis).

141.830. 1. The collectors of such cities not within a county shallproceed to collect the taxes contained in the back tax book or recordedlist of the delinquent land and lots in the collector's office as hereinrequired.

2. Any person interested in or the owner of any tract of land or lotcontained in the back tax book or in the recorded list of delinquent landsand lots in the collector's office may redeem such tract of land or townlot, or any part thereof, from the state's or such city's lien thereon, bypaying to the proper collector the amount of the original taxes, togetherwith interest from the date of delinquency at the rate of ten percent perannum and the costs until January 1, 1983, and beginning on January 1,1983, at the rate of eighteen percent per annum and the costs. For anydelinquency occurring after January 1, 2000, the rate shall not exceed theprime rate, which shall mean the average predominant prime rate quoted bycommercial banks to large businesses, as determined by the Board ofGovernors of the Federal Reserve System.

3. If suit shall have been commenced against any person owing taxeson any tract of land or town lot for the collection of taxes, the persondesiring to redeem any such land before judgment, in addition to theoriginal tax, interest and costs including attorney's fee accruing underthis law, shall pay to the city collector all necessary costs incurred inthe court where the suit is pending, and the city collector shall accountto the clerk of the court in which such suit is filed for the court costsso collected.

(RSMo 1939 § 11185, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76)

CROSS REFERENCE:

Back tax books, how prepared, RSMo 92.050, 92.070