233.400. Partial payments of special tax bills--correction of errors. - Missouri Statutes

Partial payments of special tax bills--correction of errors.

233.400. 1. District treasurers and collectors may receiveand receipt for partial payments of special tax bills they mayhave for collection, but not cancel any such tax bills untilreceiving full payment thereof.

2. Whenever the owner of any tract of land against which aspecial tax has been ordered desires to divide, or has divided,such tract into two or more tracts, the county commission shall,upon his application, make an apportionment of the special taxagainst the entire tract, against the tracts into which it isdivided, and when special tax bills are thereafter issued, aseparate bill shall issue, in accordance with such apportionment,against each of the tracts into which the tract is divided.

3. Special tax bills issued under sections 233.320 to233.445 shall not be void by reason of errors therein, but shallbe valid for such amount and to such extent as they should havebeen issued for, and the county clerk may at any time correct anyerror that may be found in any such special tax bills.

(RSMo 1939 § 8849)

Prior revisions: 1929 § 8189; 1919 § 10950