reglab/housing_qa huggingface dataset:
MO Rev Stat § 139.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.240 - Disposition of moneys — St. Louis.

Effective - 28 Aug 1959   139.240. Disposition of moneys — St. Louis. — 1. The collector of the city of St. Louis shall on Monday in each week, deposit in the bank that is designated to him by the director of revenue, to the credit of the director of revenue, all moneys received by him for the state, first deducting the amount of his commission, and take from the cashier a certificate of every deposit, which shall be received by the director of revenue in payment of the revenue.  2. The collector, when he makes the deposit, shall transmit to the director of revenue an affidavit, setting forth the amount of revenue which he has received since the last deposit, and the amount retained by him for his commission.  3. Nothing contained in this section shall be so construed as to affect in any wise the rate or amount of commission which the collector would be entitled to on his final settlement. ­­-------- (RSMo 1939 § 11101, A.L. 1945 p. 1907, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9930; 1919 § 12922; 1909 § 11476
MO Rev Stat § 139.250 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.250 - Failure to make payment — forfeiture — proceedings against defaulting collector.

Effective - 28 Aug 2016, 2 histories   139.250. Failure to make payment — forfeiture — proceedings against defaulting collector. — 1. If any collector or collector-treasurer fails to make payment of the amount due from him or her on settlement, or in the time and manner prescribed by law, he or she and his or her sureties shall be liable to pay, as a penalty, ten percent a month on the amount wrongfully withheld, to be computed from the time the amount ought to have been paid until actual payment. This section shall apply to all revenue collections made by him or her, whether for state, county, city, town, district or school taxes, general or special, except that this section shall not apply to any collections related to taxes paid under protest or as part of a disputed assessment.  2. In case of refusal, notice may be served upon the collector or collector-treasurer in default and his or her sureties, informing them that a motion will be made to the circuit court of the county for a judgment against the collector and his or her sureties, for all sums of money due from him or her to the state or county, as the case may be, at time of making the motion, together with the penalty aforesaid.  3. The circuit courts of this state may hear and determine all such motions and proceedings.  4. The judgments rendered by the court under the provisions of this section shall have the same force and effect and be enforced in the same manner that other judgments in the circuit courts of this state are enforced.  5. Proceedings under this section shall be in the state or county, as the case may be. The notice may be served by any sheriff, coroner, or other person who would be a competent witness, and shall be served at least five days before the motion is made. The court may compel the production of all books, papers, records and other documents in the possession of the collector or others, to be used as evidence in the cause. ­­-------- (RSMo 1939 § 11104; RSMo 1939 § 11105, A.L. 1945 p. 1907, A.L. 1959 H.B. 106, A.L. 1978 H.B. 1634, A.L. 2016 H.B. 1593) Prior revisions: 1929 §§ 9933, 9934; 1919 §§ 12925, 12926; 1909 §§ 11479, 11480
MO Rev Stat § 139.270 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.270 - Refusal to pay — forfeiture — distress warrant.

Effective - 28 Aug 1949   139.270. Refusal to pay — forfeiture — distress warrant. — 1. If any county collector, or ex officio county collector, fails or refuses to pay the taxes and license fees into the county treasuries and to the director of revenue as provided in section 139.210, he shall forfeit his commissions on the amount wrongfully withheld and in addition shall pay a penalty of ten percent of the amount wrongfully withheld.  2. The director of revenue within thirty days shall issue a distress warrant for such state taxes and penalties, and the prosecuting attorney within thirty days shall proceed to collect the county, school, road and municipal taxes by suit on the official bond of the defaulting collector. ­­-------- (RSMo 1939 § 11099, A.L. 1945 p. 1907, A. 1949 S.B. 1024)  Prior revisions: 1929 § 9928; 1919 § 12920; 1909 § 11474
MO Rev Stat § 139.280 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.280 - Penalty for erroneously reporting lands delinquent.

Effective - 28 Aug 1959   139.280. Penalty for erroneously reporting lands delinquent. — Any collector of the public revenue for the state, or for any county or town, who fails to make a true return of all taxes duly paid on any lands or other real estate to the proper officer, according to law, so that the real estate because of his negligence, delinquency or misconduct is advertised and sold as delinquent lands shall forfeit to the innocent purchaser in good faith at the public sale of the lands, one hundred percent damages in the sum so paid by the innocent purchaser to the collector, and ten percent per annum interest thereon until the amount is paid to the purchaser, recoverable in any court having competent jurisdiction. ­­-------- (RSMo 1939 § 11111, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9939; 1919 § 12931; 1909 § 11486
MO Rev Stat § 139.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.290 - Illegal levy — refund.

Effective - 28 Aug 1939   139.290. Illegal levy — refund. — Wherever, in any county in this state, money has been collected under an illegal levy, the county commission of such county or counties is hereby authorized to refund the same by issuing warrants upon the fund to which said money had been credited, in favor of the person or persons who paid the same as shown by the collector's books; provided, that should the person in favor of whom any warrant or warrants are issued be dead or unable to appear in person, then the same shall be paid to his heirs or legal representatives; provided further, that said county commission or commissions may, in their discretion, refund, in addition to the money collected, interest which may have accrued upon the same, not to exceed six percent; provided further, that before any levy shall be considered illegal, it shall have been so declared by the supreme court of the state of Missouri; provided further, that the provisions of this section shall only apply to those counties in which the money collected under said illegal levy is either in the county treasury or within the control of the county commission; provided further, that the county commission so refunding said money shall specify the time in which said money shall be refunded, and all warrants left on hand after the expiration of such time shall be by said county commission cancelled, and the money and interest turned into the school fund of the county. ­­-------- (RSMo 1939 § 11215)  Prior revisions: 1929 § 9981; 1919 § 12971; 1909 § 11523  (1989) When taxes levied were declared illegal by court, tax protest did not constitute binding election, and did not preclude claimants from seeking refund under other statutory provisions. (Mo.banc) Ackerman Buick, Inc. v. St. Louis Co., 771 S.W.2d 343.
MO Rev Stat § 139.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.300 - Individual liability of officers — failure to perform duty, penalty.

Effective - 28 Aug 1959   139.300. Individual liability of officers — failure to perform duty, penalty. — 1. Every county clerk, assessor, collector or other officer, who refuses or knowingly neglects to perform any duty enjoined on him by, or consents in or connives at any evasion of the laws relating to the assessment, levy and collection of taxes, whereby any proceedings required by such laws are prevented or hindered, or any property is unlawfully exempted from taxation or is entered upon the tax list at less than its full cash value, is liable for each offense, neglect or refusal, individually and on his official bond, for double the amount of the loss or damage caused thereby.  2. If any officer fails, refuses or neglects to perform any of the duties required of him by such laws, upon being required so to do by any person interested in the matter, for which failure, neglect or refusal no specific penalty is provided, he is liable to a fine of not less than ten dollars nor more than five hundred dollars.  3. Any officer who knowingly violates any of the provisions of such laws is liable to a fine of not less than ten dollars nor more than one thousand dollars.  4. The penalties and damages provided by this section may be recovered by action in any court of competent jurisdiction and the officer may be removed from office at the discretion of the court. ­­-------- (RSMo 1939 §§ 11233, 11234, A.L. 1959 H.B. 106)  Prior revisions: 1929 §§ 10002, 10003; 1919 §§ 12992, 12993; 1909 §§ 11544, 11545
MO Rev Stat § 139.320 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.320 - Taxes — collection and payment into county treasury (township organization counties).

Effective - 28 Aug 1939   139.320. Taxes — collection and payment into county treasury (township organization counties). — 1. To each assessment roll a warrant under the hand of the county clerk and seal of the county commission shall be annexed, commanding such collector to collect from the several persons named in the assessment roll the several sums mentioned in the last columns of such roll, opposite their respective names; the warrant shall direct the collector, out of the moneys collected, after deducting the compensation to which he may be lawfully entitled, to pay over to the county treasurer the state and county tax collected by him.  2. He shall pay over to the township treasurer all school moneys collected by him, and all moneys collected for township expenses, and all moneys collected for road and bridge purposes. ­­-------- (RSMo 1939 § 13998)  Prior revisions: 1929 § 12321; 1919 § 13234; 1909 § 11722
MO Rev Stat § 139.330 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.330 - What authorization by warrant.

Effective - 28 Aug 1939   139.330. What authorization by warrant. — In all cases the warrant shall authorize the collector, in case any person named in such assessment roll shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person, and it shall require all payments therein specified to be made by the day fixed by law for the delivery of the tax book to the county treasurer. ­­-------- (RSMo 1939 § 13999)  Prior revisions: 1929 § 12322; 1919 § 13235; 1909 § 11723
MO Rev Stat § 139.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.340 - Notification by clerk to treasurer — completion of books.

Effective - 28 Aug 1939   139.340. Notification by clerk to treasurer — completion of books. — The county clerk shall notify the county treasurer that said books are completed, and shall furnish the treasurer with a statement setting forth the name of each collector, the amount of money to be collected and paid over for each purpose for which the tax is levied in each of the several townships. ­­-------- (RSMo 1939 § 13999)  Prior revisions: 1929 § 12322; 1919 § 13235; 1909 § 11723
MO Rev Stat § 139.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.350 - Collection of taxes — procedure.

Effective - 28 Aug 2005   139.350. Collection of taxes — procedure. — Every collector-treasurer in a county having a township organization, upon receiving the tax book and warrant from the county clerk, shall proceed in the following manner to collect the same; and the collector-treasurer shall mail to all resident taxpayers, at least fifteen days prior to delinquent date, a statement of all real and tangible personal property taxes due and assessed on the current tax books in the name of the taxpayers. Collector-treasurers shall also mail tax receipts for all the taxes received by mail. ­­-------- (RSMo 1939 § 14009, A.L. 1983 S.B. 57, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12332; 1919 § 13245; 1909 § 11733
MO Rev Stat § 139.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.360 - Levy and sale of goods under distraint.

Effective - 28 Aug 1939   139.360. Levy and sale of goods under distraint. — In case any person shall refuse or neglect to pay the tax imposed, the collector shall levy the same by distraint and sale of the goods and chattels of the person who ought to pay the same. ­­-------- (RSMo 1939 § 14010)  Prior revisions: 1929 § 12333; 1919 § 13246; 1909 § 11734
MO Rev Stat § 139.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.370 - Sale under distraint — procedure.

Effective - 28 Aug 1939   139.370. Sale under distraint — procedure. — 1. The collector shall give public notice of the time and place of sale, and of the property to be sold, at least fifteen days previous to the sale, by advertisement to be posted up in at least three public places in the township where such sale is to be made.  2. The sale shall be by public auction. ­­-------- (RSMo 1939 § 14011)  Prior revisions: 1929 § 12334; 1919 § 13247; 1909 § 11735
MO Rev Stat § 139.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.380 - Sale under distraint — surplus.

Effective - 28 Aug 1939   139.380. Sale under distraint — surplus. — If the property distrained be sold for more than the amount of taxes and costs, the surplus shall be returned to the owner or the person in whose possession such property was when the distraint was made. ­­-------- (RSMo 1939 § 14012)  Prior revisions: 1929 § 12335; 1919 § 13248; 1909 § 11736
MO Rev Stat § 139.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.390 - Removal from township — levy and collection of taxes.

Effective - 28 Aug 1939   139.390. Removal from township — levy and collection of taxes. — In case any person, upon whom any tax shall be assessed under the provisions of this chapter, in any township, shall have removed out of such township after such assessment, it shall be lawful for the collector of such township to levy and collect such tax off of the goods and chattels of the person assessed, within any township or city of the county to which said person may have removed, or in which he shall reside. ­­-------- (RSMo 1939 § 14013)  Prior revisions: 1929 § 12336; 1919 § 13249; 1909 § 11737
MO Rev Stat § 139.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.400 - Abatement on tax list — procedure.

Effective - 28 Aug 2005   139.400. Abatement on tax list — procedure. — If the collector-treasurer in any county that has adopted township organization shall be unable to collect any taxes charged in the tax list, by reason of the removal or insolvency of the person to whom such tax may be charged, or on account of any error in the tax list, the collector-treasurer shall deliver to the county clerk his or her tax book, and shall submit and file with said clerk, at the time of his or her settlement, a statement in writing, setting forth the name of the person charged with such tax, the value of the property, and the amount of tax so charged and the cause of the delinquency, and shall make oath before the county clerk, or some associate circuit judge, that the facts stated in such statement are true and correct, and that the sums mentioned therein remain unpaid, and that the collector-treasurer used due diligence to collect the same, which oath or affidavit shall be signed by the collector-treasurer; and upon filing said statement, the county clerk shall allow the collector-treasurer credit for the amount of taxes therein stated, and shall apportion and credit the same on the several funds for which such tax was charged; and when the collector-treasurer makes settlement with the county commission, such statement shall be a sufficient voucher to entitle the collector-treasurer to credit for the amount therein stated; but in no case shall any collector-treasurer, county clerk, or county treasurer, be entitled to abatement on the resident tax list until the statement and affidavit aforesaid are filed as required by this chapter. ­­-------- (RSMo 1939 § 14016, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12339; 1919 § 13252; 1909 § 11740
MO Rev Stat § 139.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.410 - Surplus tax money, how held.

Effective - 28 Aug 1939   139.410. Surplus tax money, how held. — Whenever any greater amount of taxes shall be assessed in any township than the township charges thereof, and its proportion of tax and county charges, the surplus shall be paid by the collector to the trustee of the township, who shall hold the same until needed to pay township expenses. ­­-------- (RSMo 1939 § 14015)  Prior revisions: 1929 § 12338; 1919 § 13251; 1909 § 11739
MO Rev Stat § 139.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.420 - Collector-treasurer — final settlement of accounts.

Effective - 28 Aug 2005   139.420. Collector-treasurer — final settlement of accounts. — 1. The collector-treasurer of any county that has adopted township organization, at the term of the county commission to be held on the first Monday in March of each year, shall make a final settlement of the collector-treasurer's accounts with the county commission for state, county, school and township taxes; produce receipts from the proper officers for all school and township taxes collected by the collector-treasurer's; pay over to the county treasury all moneys remaining in his or her hands, collected by the collector-treasurer on state and county taxes; make his or her return of all delinquent or unpaid taxes, as required by law, and make oath before the commission that the collector-treasurer has exhausted all the remedies required by law for the collection of such taxes.  2. On or before the twentieth day of March in each year, the collector-treasurer shall make a final settlement with the township board.  3. If any collector-treasurer shall fail or refuse to make the settlement required by this section, or shall fail or refuse to pay over the state and county taxes, as provided in this section, the county commission shall attach the collector-treasurer until the collector-treasurer shall make such settlement of his or her accounts or pay over the money found due from the collector-treasurer; and the commission shall cause the clerk thereof to notify the director of revenue and the prosecuting attorney of the county at once of the failure of such collector-treasurer to settle his or her accounts, or pay over the money found due from the collector-treasurer, and the director of revenue and the prosecuting attorney shall proceed against such collector in the manner provided in section 139.440, and such collector shall be liable to the penalties provided in section 139.440. ­­-------- (RSMo 1939 § 14000, A. 1949 S.B. 1024, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12323; 1919 § 13236; 1909 § 11724
MO Rev Stat § 139.430 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.430 - Collector-treasurer — monthly statements — disposition of collected moneys.

Effective - 28 Aug 2005   139.430. Collector-treasurer — monthly statements — disposition of collected moneys. — 1. The collector-treasurer in any county that has a township organization, on or before the tenth day of each month, shall make and file in the office of the county clerk a statement showing the amount of taxes collected by the collector-treasurer for all purposes during the preceding month, which statement shall be sworn to by such collector-treasurer before the county clerk, or some other officer authorized to administer oaths.  2. On or before the tenth day in each month, the collector-treasurer shall pay over to the county treasury all state and county taxes collected by the collector-treasurer during the preceding month, as shown by the statement required by this section, and take duplicate receipts therefor, one of which the collector-treasurer shall retain and the other the collector-treasurer shall file with the county clerk; and the county clerk shall charge the collector-treasurer with the amounts so receipted for, to be accounted for at the annual settlement.  3. The collector-treasurer, in like manner, on or before the twentieth day of each month, shall pay over to the township trustee and ex officio treasurer all township taxes and funds of every kind belonging to the township, collected by the collector-treasurer during the preceding month, and take duplicate receipts therefor, one of which the collector-treasurer shall retain and the other the collector-treasurer shall deposit with the township clerk, who shall charge the township trustee and ex officio treasurer with the amount so receipted. ­­-------- (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 § 139.440 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.440 - Collector-treasurer — default, penalties — certified copy of statement.

Effective - 28 Aug 2005   139.440. Collector-treasurer — default, penalties — certified copy of statement. — 1. If any collector-treasurer shall fail or refuse to file the statement required by section 139.430, or, having filed such statement, shall neglect or refuse to pay over to the county treasury the state and county taxes collected by him or her during the preceding month, as shown by such statement, the county clerk, immediately after such default, and not later than the fifteenth day of the month in which such statement was or should have been made, shall certify such fact to the director of revenue and the prosecuting attorney of the county; and the director of revenue and the prosecuting attorney shall proceed against such defaulting collector-treasurer in the same manner as is provided by section 139.270 for proceeding against defaulting county collectors and the collector-treasurer shall on all moneys collected and wrongfully withheld be liable to all the penalties imposed by section 139.270.  2. The county clerk shall certify a copy of such monthly statement to the director of revenue within the time prescribed for certifying the statements of the county collectors and collector-treasurers. ­­-------- (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