321.270. Duty to levy and collect taxes--delinquent taxes constitute a lien. - Missouri Statutes

Duty to levy and collect taxes--delinquent taxes constitute a lien.

321.270. 1. The body having authority to levy taxes withineach county in which all or part of a district lies shall levythe taxes provided in this chapter, and all officials chargedwith the duty of collecting taxes in each such county shallcollect such taxes at the time and in the manner and with likeinterest and penalties as other taxes are collected. Whencollected such taxes shall be paid to the district ordering thelevy and collection, or entitled to the same, and the payment ofsuch collections shall be made monthly to the treasurer of thedistrict and paid into the depositary thereof to the credit ofthe district. All funds received by the district shall bedeposited in a depositary and secured in the manner provided bylaw for the deposit of county funds.

2. All taxes levied under the provisions of this chapter,together with interest thereon and penalties for default inpayment thereof, and all costs of collecting the same, shall,until 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. 1947 V. I p. 432 § 28, A.L. 1955 p. 756, A.L. 1969 H.B. 322, A.L. 1978 S.B. 628)