247.500. Collection of taxes--interest and penalties--lien of taxes. - Missouri Statutes

Collection of taxes--interest and penalties--lien of taxes.

247.500. It shall be the duty of the body having authorityto levy taxes within the county to levy the taxes provided insections 247.230 to 247.670, and it shall be the duty of allofficials charged with the duty of collecting taxes to collectsuch taxes at the time and in the form and manner and with likeinterest and penalties as other taxes are collected; and whencollected, to pay the same to the district ordering its levy andcollection or entitled to the same, and the payment of suchcollections shall be made monthly to the treasurer of thedistrict and paid into the depositary thereof to the credit ofthe district. All taxes levied under sections 247.230 to247.670, together with interest thereon and penalties for defaultin payment thereof, and all cost of collecting the same, shalluntil paid, constitute a lien on and against the property taxed,and such lien shall be on a parity with the tax lien of generaltaxes, and no sale of such property to enforce any general tax orother lien shall extinguish the lien of district taxes.

(L. 1949 p. 350 § 27)