reglab/housing_qa huggingface dataset:
MO Rev Stat § 92.400 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.400 - Definitions.

Effective - 28 Aug 1991   92.400. Definitions. — The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context:  (1) "City", any city having a population of over four hundred thousand in the state of Missouri located within an interstate transportation district containing a constitutional charter city having a population of over four hundred thousand and under six hundred thousand;  (2) "Director of revenue", the director of revenue of the state of Missouri;  (3) "Interstate transportation authority", any political subdivision created by compact between this state and another state, which is a body corporate and politic and a political subdivision of both contracting states, and which operates a public mass transportation system;  (4) "Interstate transportation district", that geographical area set forth and defined in the particular compact between this state and another state;  (5) "Motor pool operations", special transportation services provided by a city, or by an interstate transportation authority pursuant to a contract with a city, to certain residents of the city, including the transporting of elderly persons and persons with disabilities in accordance with standards and specifications of the United States Department of Transportation and any other federal agency or body charged with promulgating standards for persons with disabilities relating to the transportation of such persons;  (6) "Person", an individual, corporation, partnership or other entity;  (7) "Public mass transportation system", a transportation system or systems owned and operated by an interstate transportation authority, employing motor buses, rails or any other means of conveyance, by any type of power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district, as set forth by the interstate compact between this state and another state. ­­-------- (L. 1971 S.B. 147 § 1, A.L. 1973 H.B. 64, A.L. 1991 H.B. 29 merged with S.B. 119)
MO Rev Stat § 92.402 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.

Effective - 28 Aug 2015   92.402. Tax, how imposed — rate of tax — boundary changes, procedure, effect of. — 1. Any city may, by a majority vote of its council or governing body, impose a sales tax for the benefit of the public mass transportation system operating within such city as provided in sections 92.400 to 92.421.  2. The sales tax may be imposed at a rate not to exceed one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri pursuant to the provisions of sections 144.010 to 144.525. Seven and one-half percent of the sales tax shall be distributed to the interstate transportation authority pursuant to the provisions of section 92.421. The authority shall be in full compliance with handicapped accessibility pursuant to the terms of the Americans with Disabilities Act.  3. Within ten days after the adoption of any ordinance imposing such a sales tax, the city clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance of the council or governing body. The ordinance shall reflect the effective date thereof and shall be accompanied by a map of the city clearly showing the boundaries thereof.  4. If the boundaries of a city in which such sales tax has been imposed shall thereafter be changed or altered, the city clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the city. The ordinance shall reflect the effective date thereof, and shall be accompanied by a map of the city clearly showing the territory added thereto or detached therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 92.400 to 92.421 shall be effective in the added territory or abolished in the detached territory on the effective date of the change of the city boundary. ­­-------- (L. 1971 S.B. 147 § 2, A.L. 1989 H.B. 473, A.L. 1991 H.B. 29 merged with S.B. 119, A.L. 1993 S.B. 376, A.L. 1995 S.B. 72, A.L. 1997 S.B. 212, A.L. 1999 H.B. 346, A.L. 2001 H.B. 321, A.L. 2003 H.B. 122 & 80, A.L. 2005 H.B. 114, A.L. 2015 S.B. 190)
MO Rev Stat § 92.410 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.410 - Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost.

Effective - 28 Aug 1991   92.410. Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. — 1. All sales taxes collected by the director of revenue under the provisions of sections 92.400 to 92.421, less one percent for the cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "Public Mass Transportation Sales Tax Trust Fund". The moneys in this fund are not state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each city wherein a sales tax is imposed pursuant to the provisions of sections 92.400 to 92.421. The records shall be open to the inspection of the officers of the city and the public.  2. Except as modified in sections 92.400 to 92.421, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 92.400 to 92.421. ­­-------- (L. 1971 S.B. 147 § 6, A.L. 1980 S.B. 693, A.L. 1991 H.B. 29)
MO Rev Stat § 92.412 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.

Effective - 28 Aug 1991   92.412. Distribution to city, when — abolition of tax — account, how closed. — 1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the city treasurer or such other officer as may be designated by the city ordinance imposing the tax authorized by sections 92.400 to 92.421 the sum due the city as certified by the director of revenue.  2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city. ­­-------- (L. 1971 S.B. 147 § 7, A.L. 1991 H.B. 29)
MO Rev Stat § 92.420 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.420 - Other payments by city to transportation authority permitted.

Effective - 28 Aug 1991   92.420. Other payments by city to transportation authority permitted. — Nothing contained in sections 92.400 to 92.421 shall be construed to prevent a city from appropriating and paying moneys to an interstate transportation authority from any of its other revenues, and all such cities are so empowered to appropriate and pay moneys to an interstate transportation authority from any of its other revenues for any of the purposes enumerated in sections 92.400 to 92.421. ­­-------- (L. 1971 S.B. 147 § 11, A.L. 1991 H.B. 29)
MO Rev Stat § 92.421 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.421 - Distribution of tax to transportation authority — use of funds.

Effective - 28 Aug 1991   92.421. Distribution of tax to transportation authority — use of funds. — 1. Not later than the tenth day of each month, the director of revenue shall distribute all moneys due the interstate transportation authority as determined by the director of revenue pursuant to section 92.402 received by him from proceeds of the tax authorized in sections 92.400 to 92.421 in the previous month, less one percent for the cost of collection which shall be deposited in the state general revenue fund, to the interstate transportation authority for the city in which the tax was levied. The director of revenue may authorize the state treasurer to make refunds for erroneous payments and overpayments, and may redeem any dishonored checks and drafts used in payment of the tax.  2. The interstate transportation authority shall use the proceeds of the tax solely for capital improvements for the system.  3. The interstate transportation authority shall within ninety days after August 28, 1989, promulgate rules and regulations for a minority/disadvantaged and women business enterprise program for the purchase of goods and services and construction of capital improvements for the authority. ­­-------- (L. 1989 H.B. 473, A.L. 1991 H.B. 29)
MO Rev Stat § 92.700 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.700 - Provisions, how adopted.

Effective - 28 Aug 1971   92.700. Provisions, how adopted. — All cities not within a county, which now have or may hereafter have a population in excess of five hundred thousand inhabitants, may elect by the enactment of an ordinance by the legislative body of such city to have the collection of delinquent and back real estate taxes regulated and controlled by the provisions of sections 92.700 to 92.920 and to operate thereunder. The election to operate under the provisions of sections 92.700 to 92.920 may be rescinded by repealing said ordinance. ­­-------- (L. 1971 H.B. 472 § 1)
MO Rev Stat § 92.705 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.705 - Short title.

Effective - 28 Aug 1971   92.705. Short title. — Sections 92.700 to 92.920 shall be known by the short title of "The Municipal Land Reutilization Law". ­­-------- (L. 1971 H.B. 472 § 2)
MO Rev Stat § 92.710 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.710 - Definitions.

Effective - 28 Aug 1989   92.710. Definitions. — The following words, terms and definitions, when used in sections 92.700 to 92.920, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning:  (1) "Collector", the collector of revenue of any city operating under the provisions of sections 92.700 to 92.920;  (2) "Land reutilization authority", and "land reutilization commission", the authority and commission as created by section 92.875;  (3) "Land taxes", general taxes on real property or real estate and shall include the taxes both on land and the improvements thereon;  (4) "Person", any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or federal court, trustee otherwise created, syndicate, or any other group or combination acting as a unit;  (5) "School district", "water district", "sewer district", "special benefit district", "special assessment district" shall include those districts located totally or partially within any city operating under the provisions of sections 92.700 to 92.920;  (6) "Sheriff", "circuit clerk", and "assessor", the sheriff, circuit clerk, and assessor, respectively, of any city operating under the provisions of sections 92.700 to 92.920;  (7) "Tax bill", as used in sections 92.700 to 92.920, the real estate taxes and the lien thereof, levied and assessed by any taxing authority;  (8) "Tax district", the state of Missouri and any city, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, located within any city operating under the provisions of sections 92.700 to 92.920;  (9) "Tax lien", the lien of any tax bill as defined in subdivision (7) of this section;  (10) "Taxing authority", any governmental, or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri, or any city, municipality, school district, road district, water district, sewer district, levee district, or drainage district, affected by the provisions of sections 92.700 to 92.920. ­­-------- (L. 1971 H.B. 472 § 3, A.L. 1989 H.B. 342)
MO Rev Stat § 92.715 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.715 - Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of.

Effective - 28 Aug 2010   92.715. Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of. — 1. The collectors of cities operating under the provisions of sections 92.700 to 92.920 shall proceed to collect the taxes contained in the back tax book or recorded list of the delinquent land and lots in the collector's office as herein required.  2. Any person interested in or the owner of any tract of land or lot contained in the back tax book or in the recorded list of delinquent lands and lots in the collector's office may redeem such tract of land or town lot, or any part thereof, from the state's or such city's lien thereon, by paying to the proper collector the amount of the original taxes, together with interest from the date of delinquency at the rate of two percent per month with a maximum rate of eighteen percent per annum and the costs.  3. If suit shall have been commenced against any tract of land or town lot for the collection of taxes, the person desiring to redeem any such land before judgment, in addition to the original tax, interest and costs including attorney's fee accruing under this law, shall pay to the city collector all necessary costs incurred in the court where the suit is pending, and the city collector shall account to the clerk of the court in which said suit is filed for the court costs so collected.  4. The provisions of the law with reference to the compromise of taxes shown on the back tax book or recorded list of delinquent land and lots in the collector's office shall apply to and shall also authorize the compromise of any judgment for taxes after the same had been rendered therefor and up to that time when the property shall be sold under execution issued on said judgment; such compromise to be authorized by the same officials and under the same conditions as set forth under existing law for the compromise of taxes. The comptroller of any city operating under the provisions of sections 92.700 to 92.920 shall serve in lieu of the county commission. The comptroller shall also have the right to correct manifest errors. ­­-------- (L. 1971 H.B. 472 § 4, A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316)
MO Rev Stat § 92.720 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.720 - Unredeemed lands, how proceeded against, lists — limitation on actions.

Effective - 28 Aug 1971   92.720. Unredeemed lands, how proceeded against, lists — limitation on actions. — 1. If any of the lands or town lots contained in the back tax book or list of delinquent lands or lots remain unredeemed on the first day of January, the collector may file suit in the circuit court against such lands or lots to enforce the lien of the state and city as herein provided in sections 92.700 to 92.920.  2. The collector shall note opposite such tract in the back tax book the fact that suit has been commenced.  3. The collector shall compile lists of all state, city, school and other tax bills collectible by him which are delinquent according to his records and he shall assign a serial number to each parcel of real estate in each list and if suit has been filed in the circuit court of the city on any delinquent tax bill included in any list, the collector shall give the court docket number of each suit.  4. The sheriff may appoint the collector and the collector's deputies as deputy sheriffs, and when so appointed they may serve all process in matters pertaining to sections 92.700 to 92.920 with like effect as the sheriff himself might do.  5. No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within five years after delinquency. ­­-------- (L. 1971 H.B. 472 § 5)
MO Rev Stat § 92.725 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.725 - Lists, contents of.

Effective - 28 Aug 1989   92.725. Lists, contents of. — Each list shall contain the following:  (1) A description of the land by the smallest legal subdivisions or by the smallest parts, lots, or parcels when sections and subdivisions of the land are divided into lots, blocks or parcels, and when such real estate cannot be so described, then by metes and bounds; and variance in any description of such real estate from year to year or any such variance between taxing authorities shall not be material so long as such descriptions reasonably identify the same land;  (2) A statement of the amount of each tax bill upon such parcel, including all tax bills thereon which are delinquent, the year of such assessment, the tract number, if any, of each tax bill, and the date or dates from which and the rate or rates at which interest and penalties shall be computed, and an appropriate designation of the owner or holder of each such tax bill;  (3) The names of the last known owners of such real estate as the same appear in the records of the assessor. The search of the record of the assessor must be made not more than thirty days prior to the filing of the petition specified in section 92.740. ­­-------- (L. 1971 H.B. 472 § 6, A.L. 1989 H.B. 342)
MO Rev Stat § 92.730 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved.

Effective - 28 Aug 1971   92.730. Consolidation of pending suits — costs to be lien — defenses preserved. — 1. All suits to collect delinquent tax bills which may be pending at the time of the commencement of any suits brought under the provisions of sections 92.700 to 92.920 affecting the same land shall be consolidated with suits brought under said sections, and the parties to such pending suits shall file answers within the time and as provided in sections 92.700 to 92.920, but any tax bills sought to be collected in any pending suits may be included in any list or lists included as a part of any petition filed by the collector and, if so included in any list filed as part of any such petition, such inclusion shall act as an abatement of any such pending suit, and all amounts then due on such tax bills, including interest, penalties, attorney's fees and costs, shall be so listed and charged, and shall thereupon continue in full force and effect the liens therefor against the respective parcels of real estate described therein and so listed in the petition filed under the provisions of sections 92.700 to 92.920; and, when so listed and included in the petition, no answer shall be required to be filed in such collector's suit to collect such delinquent bills.  2. Suits brought under the provisions of sections 92.700 to 92.920, involving delinquent tax bills sought to be collected by suits pending at the time suits are brought under sections 92.700 to 92.920, shall be tried as all other actions under said sections, and the statutes of limitations shall not prevent the parties to such pending suits from asserting all rights and defenses which they then had. ­­-------- (L. 1971 H.B. 472 § 7)
MO Rev Stat § 92.735 (2021)
2021 Missouri Revised Statutes|Title VII - Cities, Towns and Villages|Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities|Section 92.735 - Joinder of parcels, how numbered, fee.

Effective - 28 Aug 1971   92.735. Joinder of parcels, how numbered, fee. — Any number of parcels of real estate may be joined in one petition or suit. Each separate tract or parcel of real estate joined in any one action shall be given a serial number by the collector and shall be separately indexed and docketed by the circuit clerk in a book kept by the clerk for that purpose. For each serially numbered parcel of real estate, the circuit clerk shall be allowed a fee of ten cents, which shall be taxed and paid as other costs in the case which he shall pay into the city treasury in accordance with the provisions of chapter 82. ­­-------- (L. 1971 H.B. 472 § 8)