233.245. Owner of land may elect to pay in one installment. - Missouri Statutes

Owner of land may elect to pay in one installment.

233.245. 1. The owner of any tract of land against whichsuch special tax shall have been levied may, within thirty daysafter the date of said order, elect to pay all of said specialtax in one installment on or before the date of payment of thefirst installment thereof, by filing with the clerk of the countycommission his written election, signed by him, so to do, inwhich election he shall state the tract, or tracts, upon which heso elects to pay; and thereupon the clerk shall note the filingof said election and the date of such filing, on the tax recordbook opposite the description of such tract, or tracts, andforthwith make out and deliver to the county collector a tax billpayable in one installment, for the amount charged or chargeableagainst each of such tracts, with interest from the date of saidorder to the first day of April next after the first installmentof the tax levied is payable.

2. All tax bills so issued shall constitute liens, besubject to penalties and interest and be collectible in the samemanner as those payable in more than one installment; and theyshall in all other respects conform to the provisions hereof,relating to the issue, effect, payment and collection of suchinstallment tax bills.

(RSMo 1939 § 8722)

Prior revisions: 1929 § 8073; 1919 § 10845