reglab/housing_qa huggingface dataset:
MO Rev Stat § 139.450 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.450 - Collector-treasurer — statements.

Effective - 28 Aug 2005   139.450. Collector-treasurer — statements. — The collector-treasurer shall include in his or her monthly statement all such sums collected for the preceding month which have not been included in any previous statements, and shall include in the collector-treasurer's annual settlement, as provided in this chapter and in the general revenue law, the whole amount of taxes collected as shown by the annual settlements with the county commission as provided in section 139.420. ­­-------- (RSMo 1939 § 14014, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12337; 1919 § 13250; 1909 § 11738
MO Rev Stat § 139.460 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.460 - Collector-treasurer — school taxes, collection — apportioned and kept — school districts.

Effective - 28 Aug 2005   139.460. Collector-treasurer — school taxes, collection — apportioned and kept — school districts. — 1. The collector-treasurer shall be required to draw or procure a plat of each school district or fractional part thereof in the collector-treasurer's county, and shall keep a true and correct account of all school moneys collected by him or her in each school district or fractional part thereof; and when said collector pays the moneys so collected by him or her to the township treasurer or school district treasurer, he or she shall state the amount collected from each school district or fractional part thereof, and take duplicate receipts therefor, one of which he or she shall retain, and file the other with the township clerk.  2. As soon as the school funds are apportioned, the township treasurer shall apply to the county collector-treasurer for the school moneys belonging to each school district or fractional part thereof, in his or her township, and the county collector-treasurer shall pay over to him or her all of said school money, taking duplicate receipts therefor, one of which he or she shall file with the township clerk and one of which shall be retained.  3. The township treasurer shall safely keep such money until paid out upon the order of the board of directors of the various school districts in his or her township.  4. When any school district is divided by township or county lines, the district shall be considered in the township or county in which the schoolhouse is located, and the township treasurer holding any money belonging to fractional parts of districts in which no schoolhouse is located shall pay over all such money to the township treasurer of the township in which the fractional part of the district having the schoolhouse is located, taking duplicate receipts therefor, one of which shall be filed with the township clerk, and the township treasurer shall settle annually with the township board on or before the twentieth day of March in each year. ­­-------- (RSMo 1939 § 14017, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12340; 1919 § 13253; 1909 § 11741
MO Rev Stat § 140.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.010 - County collector — enforcement of state's lien.

Effective - 28 Aug 1959   140.010. County collector — enforcement of state's lien. — All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter. Any failure to properly return the delinquent list, as required by this chapter, in no way affects the validity of the assessment and levy of taxes, nor of the foreclosure and sale by which the collection of the taxes is enforced, nor in any manner affects the lien of the state on the delinquent real estate for the taxes unpaid thereon. ­­-------- (RSMo 1939 § 11108, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482
MO Rev Stat § 140.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.030 - Collector to make delinquent lists.

Effective - 28 Aug 1945   140.030. Collector to make delinquent lists. — Whenever any collector shall be unable to collect any taxes specified on the tax book, having diligently endeavored and used all lawful means to collect the same, he shall make lists thereof, one to be called the "tangible personal property delinquent list", in which shall be stated the names of all persons owing taxes on tangible personal property, where taxes cannot be collected, alphabetically arranged, with the amount due from each, and the other to be called the "land delinquent list", in which shall be stated the taxes on lands and town lots where taxes have not been collected, with a full description of said lands and lots, and the amount of taxes due thereon, set opposite each tract of land or town lot; and a like list of all delinquent clerks and other officers required to pay to the collector the amount of revenue by them respectively received, to be called the "delinquent list of officers". ­­-------- (RSMo 1939 § 11110, A.L. 1945 p. 1847)  Prior revisions: 1929 § 9938; 1919 § 12930; 1909 § 11484
MO Rev Stat § 140.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.040 - Correction of delinquent lists by county commission — certified to whom.

Effective - 28 Aug 1959   140.040. Correction of delinquent lists by county commission — certified to whom. — At the term of the county commission at which the several delinquent lists are required by law to be returned and certified, the commission shall examine and compare the list of lands and town lots on which the taxes remain due and unpaid. If any lands or town lots have been assessed more than once, or if any of the lands or town lots are not subject to taxation, or if the legal subdivision is incorrectly described, in all these cases the commission shall correct the error by the best means in their power, and cause the list so corrected to be certified and filed in the office of the clerk of the county commission. ­­-------- (RSMo 1939 § 11114, A.L. 1945 p. 1910, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9942; 1919 § 12934; 1909 § 11488
MO Rev Stat § 140.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.050 - Clerk to make back tax book — delivery to collector, collection — correction of omissions.

Effective - 28 Aug 2013, 2 histories   140.050. Clerk to make back tax book — delivery to collector, collection — correction of omissions. — 1. Except as provided in section 52.361, the county clerk shall file the delinquent lists in the county clerk's office and within ten days thereafter make, under the seal of the commission, the lists into a back tax book as provided in section 140.060.  2. Except as provided in section 52.361, when completed, the clerk shall deliver the book or an electronic copy thereof to the collector taking duplicate receipts therefor, one of which the clerk shall file in the clerk's office and the other the clerk shall file with the director of revenue. The clerk shall charge the collector with the aggregate amount of taxes, interest, and clerk's fees contained in the back tax book.  3. The collector shall collect such back taxes and may levy upon, seize and distrain tangible personal property and may sell such property for taxes.  4. In the city of St. Louis, the city comptroller or other proper officer shall return the back tax book together with the uncollected tax bills within thirty days to the city collector.  5. If any county commission or clerk in counties not having a county auditor fails to comply with section 140.040 and this section, to the extent that the collection of taxes cannot be enforced by law, the county commission or clerk, or their successors in office, shall correct such omissions at once and return the back tax book to the collector who shall collect such taxes. ­­-------- (RSMo 1939 § 11115, A.L. 1945 p. 1847 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)  Prior revisions: 1929 §§ 9943, 9948; 1919 §§ 12935, 12940; 1909 §§ 11489, 11494  CROSS REFERENCE:  Collector to prepare back tax book in certain counties, 52.361
MO Rev Stat § 140.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.060 - Back tax book — contents — interest.

Effective - 28 Aug 1959   140.060. Back tax book — contents — interest. — 1. The back tax book shall be made up as follows:  (1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof;  (2) The name of the owner, if known, and if unknown, the name of the person to whom the land was last assessed shall be set forth opposite each tract of land or city or town lot;  (3) In appropriate columns shall be entered the year or years for which the land is delinquent, the amount of original tax due each fund, the interest due on the tax at the time of making the back tax book, the clerk's fees then due, and the aggregate amount of taxes, interest, and clerk's fees charged against the land for all the years delinquent. ­­-------- (RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494
MO Rev Stat § 140.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.070 - Delinquent real estate taxes extended into back tax book.

Effective - 28 Aug 2010   140.070. Delinquent real estate taxes extended into back tax book. — All back taxes, of whatever kind, whether state, county or school, or of any city or incorporated town, which return delinquent tax lists to the county collector to collect, appearing due upon delinquent real estates shall be extended in the back tax book made under this chapter or chapter 52. In case the collector of any city or town has omitted or neglected to return to the county collector a list of delinquent lands and lots, as required by section 140.670, the present authorities of the city or town may cause the delinquent list to be certified, as by that section contemplated, and the delinquent taxes shall be by the county clerk put upon the back tax book and collected by the collector under authority of this chapter. ­­-------- (RSMo 1939 § 11116, A.L. 1945 p. 1847, A.L. 1959 H.B. 106, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9944; 1919 12936; 1909 § 11490
MO Rev Stat § 140.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.080 - County clerk and collector, comparison of lists — clerk's certification.

Effective - 28 Aug 2010   140.080. County clerk and collector, comparison of lists — clerk's certification. — Except as provided in section 52.361, the county clerk and the county collector shall compare the back tax book with the corrected delinquent land list made pursuant to sections 140.030 and 140.040 respectively, and the clerk shall certify on the delinquent land list on file in the clerk's office that the list has been properly entered in the back tax book and shall attach a certificate at the end of the back tax book that it contains a true copy of the delinquent land list on file in the collector's office. ­­-------- (RSMo 1939 § 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106, A.L. 2010 H.B. 1316)
MO Rev Stat § 140.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.090 - Back tax book to be in alphabetical order.

Effective - 28 Aug 1949   140.090. Back tax book to be in alphabetical order. — In counties where an alphabetical arrangement of the land list in the assessor's book has been ordered by the county commission, the back tax book shall be made out in alphabetical order, in the name of the owner, if known, and if not known in the name of the person to whom the tract or lot was last assessed. ­­-------- (RSMo 1939 § 11117, A. 1949 S.B. 1024)  Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491
MO Rev Stat § 140.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.100 - Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.

Effective - 01 Jan 2018, 2 histories   140.100. Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. — 1. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof.  2. For making and recording the delinquent land lists, the collector and the clerk shall receive ten cents per tract or lot and the clerk shall receive five cents per tract or lot for comparing and authenticating such list.  3. In all counties except counties having a charter form of government before January 1, 2008, and any city not within a county, in addition to the amount collected in subsection 2 of this section, for making and recording the delinquent land lists, the collector and the clerk shall each receive five dollars per tract or lot. The ten dollars shall be paid into the county employees' retirement fund established pursuant to section 50.1010. ­­-------- (RSMo 1939 §§ 11117, 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316, A.L. 2017 S.B. 62)  Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491  Effective 1-01-18  CROSS REFERENCE:  Collector's commission on delinquent taxes added to tax bill, 52.290
MO Rev Stat § 140.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.110 - Collection of back taxes, payments applied, how, exceptions — removal of lien.

Effective - 28 Aug 2010   140.110. Collection of back taxes, payments applied, how, exceptions — removal of lien. — 1. The collectors of the respective counties shall collect the taxes contained in the back tax book. Any person interested in or the owner of any tract of land or lot contained in the back tax book may redeem the tract of land or town lot, or any part thereof, from the state's lien thereon, by paying to the proper collector the amount of the original taxes, as charged against the tract of land or town lot described in the back tax book together with interest from the day upon which the tax first became delinquent at the rate specified in section 140.100.  2. Any payment for personal property taxes received by the county collector shall first be applied to the oldest of any back delinquent personal taxes on the back tax book before a county collector accepts any payment for all or any part of personal property taxes due and assessed on the current tax book.  3. Any payment for real property taxes received by the county collector shall first be applied to the oldest of any back delinquent taxes on the same individual parcel of real estate on the back tax book before a county collector accepts payment for real property taxes due and assessed on the current tax book.  4. Subsection 3 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulations. ­­-------- (RSMo 1939 § 11121, A.L. 1959 H.B. 106, A.L. 1999 S.B. 394, A.L. 2000 H.B. 1238 merged with S.B. 894 merged with S.B. 896, A.L. 2002 S.B. 997, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9949; 1919 § 12941; 1909 § 11495
MO Rev Stat § 140.115 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.115 - Lien prohibited on property in back tax book, when.

Effective - 28 Aug 2013   140.115. Lien prohibited on property in back tax book, when. — Any person other than the owner or a mortgagee or other lienholder described in section 139.070 who pays the original taxes, as charged against the tract of land or town lot described in the back tax book, together with interest from the day upon which the tax first became delinquent at the rate specified in section 140.100 shall not invoke a lien on said property or person without the knowledge and consent of the owner. Any such lien so invoked on said property or person without the knowledge and consent of the owner shall be null and void. ­­-------- (L. 2013 H.B. 175 merged with S.B. 248)
MO Rev Stat § 140.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.120 - May compromise back taxes.

Effective - 28 Aug 1959   140.120. May compromise back taxes. — If it appears to any county commission, that any tract of land or town lot contained in the back tax book is not worth the amount of taxes, interest and cost due thereon, as charged in the back tax book or that the same would not sell for the amount of the taxes, interest and cost, the commission may compromise the taxes with the owner of the tract or lot. Upon payment to the collector of the amount agreed upon, a certificate of redemption shall be issued under the seal of the commission, which shall release the lands from the lien of the state and all taxes due thereon, as charged on the back tax book. If the commission compromises and accepts a less amount than appears to be due on any tract of land or town lot, as charged on said back tax book, the commission shall order the amount so paid to be distributed to the various funds to which the taxes are due, in proportion as the amount received bears to the whole amount charged against the tract or lot. ­­-------- (RSMo 1939 § 11122, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9950; 1919 § 12942; 1909 § 11496
MO Rev Stat § 140.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.130 - Examination of back tax books by board of equalization.

Effective - 28 Aug 1945   140.130. Examination of back tax books by board of equalization. — At every annual settlement made by a collector of the revenue after this chapter shall take effect, all delinquent real estate and delinquent personal tax lists and back tax bills for taxes on real estate and tangible personal property shall be carefully examined by the board of equalization and if there appear thereon any back tax bills which have appeared thereon for a period of five years or more which, in the opinion of a majority of said board, are too small to justify the expense of suit or foreclosure, or which are against exempt property, or which are against property which is not worth the taxes, interest and cost, and cannot be compromised as provided by law, the same shall, upon order of such board or a majority thereof, be stricken from such delinquent real estate or back tax books and the tax bills therefor shall be cancelled by the collector. ­­-------- (RSMo 1939 § 11123, A.L. 1945 p. 1847)  Prior revisions: 1929 § 9951; 1919 § 12943
MO Rev Stat § 140.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.140 - Collector — reports.

Effective - 28 Aug 1939   140.140. Collector — reports. — The collector shall make diligent endeavor to collect all taxes upon said back tax book, and whenever he finds that any taxes therein have been paid, he shall report that fact to the county commission, or other proper officer, giving the name of the officer or person to whom such taxes were paid; and he shall also report to the commission, or other proper officer, all cases of double assessment or other errors, and thereupon the commission, or other proper officer, shall cause the necessary action to be taken and entries to be made. ­­-------- (RSMo 1939 § 11119)  Prior revisions: 1929 § 9947; 1919 § 12939; 1909 § 11493
MO Rev Stat § 140.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.150 - Lands, lots, mineral rights, and royalty interests subject to sale, when.

Effective - 28 Aug 2013, 2 histories   140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when. — 1. All lands, lots, mineral rights, and royalty interests on which taxes or special assessments are delinquent and unpaid are subject to sale to discharge the lien for the delinquent and unpaid taxes or unpaid special assessments as provided for in this chapter on the fourth Monday in August of each year.  2. No real property, lots, mineral rights, or royalty interests shall be sold for state, county or city taxes or special assessments without judicial proceedings, unless the notice of sale contains the names of all record owners thereof, or the names of all owners appearing on the land tax book and all other information required by law. Delinquent taxes or unpaid special assessments, penalty, interest and costs due thereon may be paid to the county collector at any time before the property is sold therefor. The collector shall send notices to the publicly recorded owner of record before any delinquent and unpaid taxes or unpaid special assessments as specified in this section subject to sale are published. The first notice shall be by first class mail. A second notice shall be sent by certified mail only if the assessed valuation of the property is greater than one thousand dollars. If the assessed valuation of the property is not greater than one thousand dollars, only the first notice shall be required. If any second notice sent by certified mail under this section is returned to the collector unsigned, then notice shall be sent before the sale by first class mail to both the owner of record and the occupant of the real property. The postage for the mailing of the notices shall be paid out of the county treasury, and such costs shall be added to the costs of conducting the sale, and the county treasury shall be reimbursed to the extent that such postage costs are recovered at the sale. The failure of the taxpayer or the publicly recorded owner to receive the notice provided for in this section shall not relieve the taxpayer or publicly recorded owner of any tax liability imposed by law.  3. The entry in the back tax book by the county clerk of the delinquent lands, lots, mineral rights, and royalty interests constitutes a levy upon the delinquent lands, lots, mineral rights, and royalty interests for the purpose of enforcing the lien of delinquent and unpaid taxes or unpaid special assessments, together with penalty, interest and costs. ­­-------- (RSMo 1939 § 11125, A.L. 1945 p. 1847, A.L. 1947 V. II p. 430, A.L. 1959 H.B. 106, A.L. 2003 S.B. 295, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)  CROSS REFERENCE:  Requisites for sale of land for taxes, Const. Art. X § 13