reglab/housing_qa huggingface dataset:
MO Rev Stat § 139.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.070 - Mortgagee or other lienholders — payment of taxes.

Effective - 28 Aug 1939   139.070. Mortgagee or other lienholders — payment of taxes. — Any person who has a lien by mortgage or otherwise, upon any real property upon which the taxes have not been paid, may pay such taxes and the interest, penalty and costs thereon; and the receipt of the county collector shall constitute an additional lien upon such land, to the amount therein stated; and the amount so paid and the interest thereon at the rate specified in the mortgage or other instrument shall be collectible with, or as a part of, and in the same manner as the amount secured by the original lien. ­­-------- (RSMo 1939 § 11163)
MO Rev Stat § 139.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.080 - Payment of taxes on part of land — duty of collector — notice and protest.

Effective - 28 Aug 1939   139.080. Payment of taxes on part of land — duty of collector — notice and protest. — 1. Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, may do so by applying to the county collector, who must carefully investigate and ascertain the relative or proportionate value said part bears to the whole tract assessed, on which basis the assessment must be divided, and taxes collected accordingly; provided, where the assessed valuation of the tract to be divided exceeds two thousand dollars, a notice by registered mail must be given to the several owners interested in said tract, if known, and if no protest against said division be filed with the county collector within twenty days from date of notice, the county collector shall duly accept payment and issue receipt on apportionment as by him made.  2. In cases where protest is filed to said division appeal shall be made to the county commission at their next regular session for final division, and the county collector shall accept and receipt for said taxes as determined and ordered by the county commission.  3. Any person desiring to pay on an undivided interest in any real property may do so by paying to the county collector a sum equal to such proportion of the entire taxes charged on the entire tract as interest paid on bears to the whole. ­­-------- (RSMo 1939 § 11163)
MO Rev Stat § 139.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Effective - 28 Aug 1979   139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests. — 1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name of the person for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description on the collector's list, in whole or in part, as the case may be, and the collector shall enter "paid" against each tract or lot of land when he collects the tax thereon. The collector shall charge a fee of one dollar for any duplicate personal tax receipt issued by him.  2. The collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes; provided, the persons paying such tax shall furnish a particular specification of the part, and if the tax on the remainder of such lot and parcel of land shall remain unpaid, the collector shall enter such specification in his return, to the end that the part on which the tax remains unpaid may be clearly known.  3. If payment is made on an undivided share of real estate, the collector shall enter on his record the name of the owner of such share, so as to designate upon whose undivided share the tax has been paid. ­­-------- (RSMo 1939 § 11084, A.L. 1979 H.B. 148)  Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459  (1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.
MO Rev Stat § 139.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.110 - Attachment of tax lien to insurance — waive lien — claims.

Effective - 28 Aug 1992   139.110. Attachment of tax lien to insurance — waive lien — claims. — 1. In the event of the destruction by fire, windstorm or tornado of any permanent buildings and/or improvements situate upon any land or lot, and which permanent buildings and/or improvements at the time of destruction were situate upon any land or lot against which taxes were then levied and assessed, and was so situate at the time of such levy and assessment, the lien of such taxes shall attach to and follow any insurance that may be upon said property at the time of its destruction, and the insurer shall pay to the county collector from said insurance money, and limited to the extent thereof, all taxes, interest and cost then due, levied and assessed against the identical land or lot upon which was situate the buildings and/or improvements destroyed, and such payment shall discharge the obligation of the insurer to the amount paid; provided, however, if in the opinion of the county collector the destruction of such building and/or improvement will not prejudice the collection of such taxes, then in such event the county collector shall be authorized, in writing, addressed to the insurance company or companies, to waive and/or release the lien by this section given. The lien given by this section shall be a first and paramount lien upon the money due in event of the contingency herein referred to.  2. The assured or person making claim for loss on any permanent buildings and/or improvements from any insurance company shall file with such company a statement from the collector or collectors in writing, with such claim, that there are no taxes against said buildings and/or improvements and describing said property, or that taxes exist against the same and the amount and description thereof, and whether or not such lien is waived, as the case may be, and no such claim for loss may be maintained until such statement shall have been filed by claimant. This section shall not provide a basis for the dismissal of a lawsuit filed for a loss.  3. The provisions of this section shall not apply unless the loss exceeds fifty percent of the face value of the amount specified in the policy and applicable to the property involved. ­­-------- (RSMo 1939 § 11173, A.L. 1992 H.B. 1574)
MO Rev Stat § 139.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.120 - Seizure and sale of personal property — duty of sheriff.

Effective - 28 Aug 2005   139.120. Seizure and sale of personal property — duty of sheriff. — 1. The collector or collector-treasurer in a county having township organization shall diligently endeavor and use all lawful means to collect all taxes which they are required to collect in their respective counties, and to that end they shall have the power to seize and sell the goods and chattels of the person liable for taxes, in the same manner as goods and chattels are or may be required to be seized and sold under execution issued on judgments at law, and no property whatever shall be exempt from seizure and sale for taxes due on lands or personal property; provided, that no such seizure or sale for taxes shall be made until after the first day of October of each year, and the collector or collector-treasurer shall not receive a credit for delinquent taxes until the collector or collector-treasurer shall have made affidavit that the collector or collector-treasurer has been unable to find any personal property out of which to make the taxes in each case so returned delinquent; but no such seizure and sale of goods shall be made until the collector or collector-treasurer has made demand for the payment of the tax, either in person or by deputy, to the party liable to pay the same, or by leaving a written or printed notice at his place of abode for that purpose, with some member of the family over fifteen years of age.  2. Such seizure may be made at any time after the first day of October, and before said taxes become delinquent, or after they become delinquent; provided further, that when any person owing personal tax removes from one county in this state to another, it shall be the duty of the county collector, or collector-treasurer as the case may be, of the county from which such person shall move, to send a tax bill to the sheriff of the county into which such person may be found, and on receipt of the same by said sheriff, it shall be the collector's or the collector-treasurer's duty to proceed to collect said tax bill in like manner as provided by law for the collection of personal tax, for which the collector or the collector-treasurer shall be allowed the same compensation as provided by law in the collection of executions. It shall be the duty of the sheriff in such case to make due return to the collector or collector-treasurer of the county from whence said tax bill was issued, with the money collected thereon. ­­-------- (RSMo 1939 § 11086, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 9915; 1919 § 12907; 1909 § 11461
MO Rev Stat § 139.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.130 - Cost of levy to be taxed — collector may levy, when — fees.

Effective - 28 Aug 1939   139.130. Cost of levy to be taxed — collector may levy, when — fees. — 1. Whenever taxes shall be collected by seizure or sale of goods and chattels, in addition to the amount of tax and costs of failure to pay the collector as provided by this chapter, the collector shall levy the necessary costs of the proceeding and the interest on the amount of the tax and costs of said failure for his trouble.  2. If the collector have reason to believe that any person charged with the taxes is about to remove from the county without paying his taxes, he may at any time levy such taxes with costs and charges, by distress and sale; provided, that in levying and selling personal property for taxes, the collector shall be governed by the same rules and be entitled to the same fees as sheriffs are or may be for like services upon executions. ­­-------- (RSMo 1939 § 11087)  Prior revisions: 1929 § 9916; 1919 § 12908; 1909 § 11462
MO Rev Stat § 139.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.140 - Delivery of personal delinquent list to successor.

Effective - 28 Aug 2010   139.140. Delivery of personal delinquent list to successor. — Except as provided in section 52.361, the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector's term of office expires then to the successor, who shall be charged with the full amount thereof, and shall account therefor as for other moneys collected by the collector. When the collector makes the next annual settlement the collector shall return the lists to the clerk of the county commission, and in the city of St. Louis the lists and the uncollected tax bills to the comptroller of the city, and shall be entitled to credit for the amount the collector has been unable to collect. The lists and bills shall be delivered to the collector's successor, and so on until the whole are collected. ­­-------- (RSMo 1939 § 11096, A.L. 1959 H.B. 106, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9925; 1919 § 12917; 1909 § 11471
MO Rev Stat § 139.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.150 - Duplicate receipts — exceptions.

Effective - 28 Aug 2010   139.150. Duplicate receipts — exceptions. — And in making collections on the said personal delinquent lists, the said collectors, except collectors in counties of the first or second classifications, shall give duplicate receipts therefor, one to be delivered to the person paying the same, and the other to be filed with the clerk of the county commission, who shall charge the collector therewith. ­­-------- (RSMo 1939 § 11097, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9926; 1919 § 12918; 1909 § 11472
MO Rev Stat § 139.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.160 - Return of delinquent lists — settlement — inspection of lists by commission.

Effective - 28 Aug 1939   139.160. Return of delinquent lists — settlement — inspection of lists by commission. — 1. At the term of the county commission to be held on the first Monday in March, the collector shall return the delinquent lists and back tax books, and in the city of St. Louis the uncollected tax bills and back tax books, under oath or affirmation, to such commission, and settle his accounts of all moneys received by him on account of taxes and other sources of revenue, and the amount of such delinquent lists, or so much thereof as the commission shall find properly returned delinquent, shall be allowed and credited to him on his settlement.  2. Before allowing the collector such credit for any delinquent lists, the county commission shall make special inquiry and be fully satisfied that he has used due diligence to collect the same, and that he could not find any personal property of the taxpayer out of which to make the taxes.  3. If the commission is satisfied that there are any names on the lists of persons who have personal property out of which the taxes could have been made, it shall, in passing upon such lists, strike such names therefrom. ­­-------- (RSMo 1939 § 11089)  Prior revisions: 1929 § 9918; 1919 § 12910; 1909 § 11464
MO Rev Stat § 139.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.170 - Special term of commission for settlement, when.

Effective - 28 Aug 1939   139.170. Special term of commission for settlement, when. — If there be no regular term of the county commission in any county on the first Monday in March, a special term of such commission shall be called by any two commissioners thereof, to be held on that day in each year, for the purpose of making the settlement required by this chapter; and if, from any cause, there shall be no meeting of the commission held on that day, then it shall be the duty of the commission to receive the delinquent lists and make settlement with the collector at the next term thereafter; provided, that on the application of the collector, it shall be the duty of the presiding commissioner of the county commission to call a special term for that purpose as soon as practicable. ­­-------- (RSMo 1939 § 11092)  Prior revisions: 1929 § 9921; 1919 § 12913; 1909 § 11467
MO Rev Stat § 139.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.180 - No additional delinquent lists.

Effective - 28 Aug 1949   139.180. No additional delinquent lists. — No collector shall be permitted to return, and no county commission shall be allowed to receive, any additional delinquent lists, and the director of revenue shall not give credit for any such additional delinquent lists allowed by any county commission. ­­-------- (RSMo 1939 § 11090, A.L. 1945 p. 1907, A. 1949 S.B. 1024)  Prior revisions: 1929 § 9919; 1919 § 12911; 1909 § 11465
MO Rev Stat § 139.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.190 - Examination by commission — settlement on record — report to director.

Effective - 28 Aug 1959   139.190. Examination by commission — settlement on record — report to director. — 1. In making the settlement, the commission shall carefully and fully examine into all collections made by the collector of delinquent and forfeited taxes, penalties and costs thereon, and licenses from all sources whatsoever.  2. The county commission shall cause the settlement to be entered of record, so as to show the amount due the state, county and municipalities respectively.  3. The record shall show the amount of state taxes collected on the current tax books, and the amount of taxes returned delinquent thereon; also, the amount collected on delinquent lists, amount of interest or penalty collected on delinquent lists, and amounts collected on peddlers', billiard and other licenses.  4. The clerk shall certify immediately the amounts to the director of revenue, on blanks furnished to him by the director of revenue for that purpose. The amount of municipal taxes in St. Louis City shall be certified to the mayor to the credit of the collector. ­­-------- (RSMo 1939 § 11093, A.L. 1945 p. 1907, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9922; 1919 § 12914; 1909 § 11468
MO Rev Stat § 139.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.200 - Collector may be attached, when.

Effective - 28 Aug 1939   139.200. Collector may be attached, when. — If any collector fail to make settlement in the time and manner prescribed, he may be attached until he makes such settlement to the satisfaction of the county commission. ­­-------- (RSMo 1939 § 11094)  Prior revisions: 1929 § 9923; 1919 § 12915; 1909 § 11469
MO Rev Stat § 139.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.210 - Monthly statements and payments.

Effective - 28 Aug 2010   139.210. Monthly statements and payments. — 1. Every county collector and collector-treasurer, other than the county collector of revenue of each county of the first or second classifications, and except in the city of St. Louis, shall, on or before the fifth day of each month, file with the county clerk a detailed statement, verified by affidavit of all state, county, school, road and municipal taxes, and of all licenses by the collector collected during the preceding month, and shall, except for tax payments made pursuant to section 139.053, on or before the fifteenth day of the month, pay the same, less the collector's commissions, into the county treasuries and to the director of revenue.  2. The county collector of revenue of each county of the first or second classification* shall, before the fifteenth day of each month, file with the county clerk and auditor a detailed statement, verified by affidavit, of all state, county, school, road, and municipal taxes and of all licenses collected by the collector during the preceding month, and shall, except for tax payments made under section 139.053, on or before the fifteenth day of the month, pay such taxes and licenses, less commissions, into the treasuries of the appropriate taxing entities and to the director of revenue.  3. It shall be the duty of the county clerk, and the clerk is hereby required, to forward immediately a certified copy of such detailed statement to the director of revenue, who shall keep an account of the state taxes with the collector. ­­-------- (RSMo 1939 § 11098, A.L. 1945 p. 1907, A.L. 1998 H.B. 1734, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9927; 1919 § 12919; 1909 § 11473  *Word "classifications" appears in original rolls.
MO Rev Stat § 139.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.220 - Payment into county treasury — duplicate receipts.

Effective - 28 Aug 2010   139.220. Payment into county treasury — duplicate receipts. — Every collector of the revenue having made settlement, according to law, of county revenue collected or received by the collector shall pay the amount found due into the county treasury, and the treasurer shall give him duplicate receipts therefor, one of which shall be filed in the office of the clerk of the county commission, who shall grant the collector full quietus under the seal of the commission. ­­-------- (RSMo 1939 § 11103, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9932; 1919 § 12924; 1909 § 11478
MO Rev Stat § 139.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.230 - Remittance to director of revenue — receipt — penalty for failure.

Effective - 28 Aug 1945   139.230. Remittance to director of revenue — receipt — penalty for failure. — 1. Every county collector shall, on or before the fifteenth day of each month, pay to the director of revenue all state taxes and licenses received by him prior to the first day of the month.  2. Upon receipt of such money, the director of revenue shall execute a receipt therefor, which he shall forward or deliver to the collector.  3. Any collector who shall fail to forward the sum as herein required within the time prescribed, shall forfeit to the state the sum of two hundred dollars for each such failure, to be recovered of him or his sureties on his official bond.  4. Within thirty days after the final settlement of his account every collector, after deducting his commissions, shall remit to the director of revenue the balance of all revenue and licenses then due the state and the director of revenue shall issue the collector a receipt for the amount received.  5. All sums received by the director of revenue from the county collectors shall be deposited in the state treasury and apportioned to the state funds established by law. ­­-------- (RSMo 1939 § 11100, A.L. 1945 p. 1820)  Prior revisions: 1929 § 9929; 1919 § 12921; 1909 § 11475
MO Rev Stat § 139.235 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

Effective - 28 Aug 2002   139.235. Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when. — Any person required to pay any tax who issues or passes a check, or other similar sight order, which is returned to the department of revenue, county collector, or treasurer ex officio collector because the account upon which the check or order was drawn was closed or did not have sufficient funds at the time of presentation for payment by the department of revenue, county collector, or treasurer ex officio collector to meet the face amount of the check or order, may, unless there be good cause shown, be assessed by the department of revenue, in addition to any other penalty or interest that may be owed, a penalty of ten dollars or five percent of the total amount of the returned check or order, whichever amount is greater, but in no event shall such penalty imposed exceed one hundred dollars. Such person may also be assessed by the county collector or treasurer ex officio collector, in addition to any other penalty or interest that may be owed, a penalty not to exceed twenty-five dollars. The department of revenue, county collector, or treasurer ex officio collector may refuse to accept any check or other similar sight order in payment of any tax currently owed plus penalty or interest from a person who previously attempted to pay such amount with a check or order that was returned to the department of revenue, county collector, or treasurer ex officio collector unless the remittance is in the form of a cashier's check, certified check, or money order. ­­-------- (L. 1983 1st Ex. Sess. H.B. 10 § 1, A.L. 2002 S.B. 895)