Browse Missouri
Read the original sections, or search by topic.
- Mo. Rev. Stat. § 138.410 · General supervision — attorney general and prosecuting attorney to assist in enforcement.
- Mo. Rev. Stat. § 138.415 · Official visits to counties.
- Mo. Rev. Stat. § 138.420 · Power of original assessment — notification — modification of decision.
- Mo. Rev. Stat. § 138.430 · Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when.
- Mo. Rev. Stat. § 138.431 · Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how.
- Mo. Rev. Stat. § 138.432 · Decisions and orders of hearing officers, appeal of, procedure — when deemed final.
- Mo. Rev. Stat. § 138.433 · Pleadings, when deemed filed.
- Mo. Rev. Stat. § 138.434 · Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
- Mo. Rev. Stat. § 138.435 · Office of state ombudsman for property assessment and taxation established — administration, duties, authority.
- Mo. Rev. Stat. § 138.440 · Annual report — content — compensation for extra duties.
- Mo. Rev. Stat. § 138.445 · Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.
- Mo. Rev. Stat. § 138.450 · Annual meeting of assessors — expenses — warrant in payment.
- Mo. Rev. Stat. § 138.460 · Inspection of assessment rolls — assessment of property omitted from rolls — notice given.
- Mo. Rev. Stat. § 138.470 · Hearing — correction of books — compensation of assessor — court review — commission assessment final.
- Mo. Rev. Stat. § 138.480 · Papers may be destroyed, when.
- Mo. Rev. Stat. § 139.031 · Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when.
- Mo. Rev. Stat. § 139.040 · Acceptable medium of exchange in payment of taxes.
- Mo. Rev. Stat. § 139.050 · Taxes payable in installments — exemption for property taxes paid by financial institutions.
- Mo. Rev. Stat. § 139.052 · Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.
- Mo. Rev. Stat. § 139.053 · Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.
- Mo. Rev. Stat. § 139.055 · Tax paid by credit card or electronic transfer — fee.
- Mo. Rev. Stat. § 139.060 · Nonresidents to be furnished statement.
- Mo. Rev. Stat. § 139.070 · Mortgagee or other lienholders — payment of taxes.
- Mo. Rev. Stat. § 139.080 · Payment of taxes on part of land — duty of collector — notice and protest.
- Mo. Rev. Stat. § 139.090 · Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
- Mo. Rev. Stat. § 139.100 · Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.
- Mo. Rev. Stat. § 139.110 · Attachment of tax lien to insurance — waive lien — claims.
- Mo. Rev. Stat. § 139.120 · Seizure and sale of personal property — duty of sheriff.
- Mo. Rev. Stat. § 139.130 · Cost of levy to be taxed — collector may levy, when — fees.
- Mo. Rev. Stat. § 139.140 · Delivery of personal delinquent list to successor.
- Mo. Rev. Stat. § 139.150 · Duplicate receipts — exceptions.
- Mo. Rev. Stat. § 139.160 · Return of delinquent lists — settlement — inspection of lists by commission.
- Mo. Rev. Stat. § 139.170 · Special term of commission for settlement, when.
- Mo. Rev. Stat. § 139.180 · No additional delinquent lists.
- Mo. Rev. Stat. § 139.190 · Examination by commission — settlement on record — report to director.
- Mo. Rev. Stat. § 139.200 · Collector may be attached, when.
- Mo. Rev. Stat. § 139.210 · Monthly statements and payments.
- Mo. Rev. Stat. § 139.220 · Payment into county treasury — duplicate receipts.
- Mo. Rev. Stat. § 139.230 · Remittance to director of revenue — receipt — penalty for failure.
- Mo. Rev. Stat. § 139.235 · Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.
- Mo. Rev. Stat. § 139.240 · Disposition of moneys — St. Louis.
- Mo. Rev. Stat. § 139.250 · Failure to make payment — forfeiture — proceedings against defaulting collector.
- Mo. Rev. Stat. § 139.270 · Refusal to pay — forfeiture — distress warrant.
- Mo. Rev. Stat. § 139.280 · Penalty for erroneously reporting lands delinquent.
- Mo. Rev. Stat. § 139.290 · Illegal levy — refund.
- Mo. Rev. Stat. § 139.300 · Individual liability of officers — failure to perform duty, penalty.
- Mo. Rev. Stat. § 139.320 · Taxes — collection and payment into county treasury (township organization counties).
- Mo. Rev. Stat. § 139.330 · What authorization by warrant.
- Mo. Rev. Stat. § 139.340 · Notification by clerk to treasurer — completion of books.
- Mo. Rev. Stat. § 139.350 · Collection of taxes — procedure.
- Mo. Rev. Stat. § 139.360 · Levy and sale of goods under distraint.
- Mo. Rev. Stat. § 139.370 · Sale under distraint — procedure.
- Mo. Rev. Stat. § 139.380 · Sale under distraint — surplus.
- Mo. Rev. Stat. § 139.390 · Removal from township — levy and collection of taxes.
- Mo. Rev. Stat. § 139.400 · Abatement on tax list — procedure.
- Mo. Rev. Stat. § 139.410 · Surplus tax money, how held.
- Mo. Rev. Stat. § 139.420 · Collector-treasurer — final settlement of accounts.
- Mo. Rev. Stat. § 139.430 · Collector-treasurer — monthly statements — disposition of collected moneys.
- Mo. Rev. Stat. § 139.440 · Collector-treasurer — default, penalties — certified copy of statement.
- Mo. Rev. Stat. § 139.450 · Collector-treasurer — statements.
- Mo. Rev. Stat. § 139.460 · Collector-treasurer — school taxes, collection — apportioned and kept — school districts.
- Mo. Rev. Stat. § 139.600 · Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.
- Mo. Rev. Stat. § 140.010 · County collector — enforcement of state's lien — alternative, partial opt-in county.
- Mo. Rev. Stat. § 140.030 · Collector to make delinquent lists.
- Mo. Rev. Stat. § 140.040 · Correction of delinquent lists by county commission — certified to whom.
- Mo. Rev. Stat. § 140.050 · Clerk to make back tax book — delivery to collector, collection — correction of omissions.
- Mo. Rev. Stat. § 140.060 · Back tax book — contents — interest.
- Mo. Rev. Stat. § 140.070 · Delinquent real estate taxes extended into back tax book.
- Mo. Rev. Stat. § 140.080 · County clerk and collector, comparison of lists — clerk's certification.
- Mo. Rev. Stat. § 140.090 · Back tax book to be in alphabetical order.
- Mo. Rev. Stat. § 140.100 · Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.
- Mo. Rev. Stat. § 140.110 · Collection of back taxes, payments applied, how, exceptions — removal of lien.
- Mo. Rev. Stat. § 140.115 · Lien prohibited on property in back tax book, when.
- Mo. Rev. Stat. § 140.120 · May compromise back taxes.
- Mo. Rev. Stat. § 140.130 · Examination of back tax books by board of equalization.
- Mo. Rev. Stat. § 140.140 · Collector — reports.
- Mo. Rev. Stat. § 140.150 · Lands, lots, mineral rights, and royalty interests subject to sale, when.
- Mo. Rev. Stat. § 140.160 · Limitation of actions, exceptions — county auditor to annually audit.
- Mo. Rev. Stat. § 140.170 · County collector to publish delinquent land list — contents — site of sale — expenses — publisher's affidavit to be recorded — exception for certain property, contents of list.
- Mo. Rev. Stat. § 140.170 · County collector to publish delinquent land list — contents — site of sale — expenses — publisher's affidavit to be recorded — exception for certain property, contents of list.
- Mo. Rev. Stat. § 140.180 · Lawful abbreviations.
- Mo. Rev. Stat. § 140.190 · Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph.
- Mo. Rev. Stat. § 140.195 · Entry on property not trespass, when.
- Mo. Rev. Stat. § 140.220 · County clerk to act as clerk of sale — fee.
- Mo. Rev. Stat. § 140.230 · Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims.
- Mo. Rev. Stat. § 140.240 · Second offering of delinquent lands and lots.
- Mo. Rev. Stat. § 140.250 · Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed.
- Mo. Rev. Stat. § 140.260 · Purchase by county or city, when — procedure.
- Mo. Rev. Stat. § 140.270 · Appointment of substitute or successor trustee — when and by whom.
- Mo. Rev. Stat. § 140.280 · Payment of total amount by purchaser — penalty for failure.
- Mo. Rev. Stat. § 140.290 · Certificate of purchase — contents — fee — nonresidents.
- Mo. Rev. Stat. § 140.300 · Collector, written guaranty — action on — damages.
- Mo. Rev. Stat. § 140.310 · Possession by purchaser, when — rents — rights of occupant and purchaser.
- Mo. Rev. Stat. § 140.320 · Payment of taxes by purchaser — forfeiture.
- Mo. Rev. Stat. § 140.330 · Suit to quiet title — duty of court where title invalid.
- Mo. Rev. Stat. § 140.340 · Redemption, when — manner.
- Mo. Rev. Stat. § 140.350 · Redemption by minors and incapacitated or disabled persons, when.
- Mo. Rev. Stat. § 140.360 · Redemption — compensation for improvements — limitations.
- Mo. Rev. Stat. § 140.370 · Redemption — record of sale.
- Mo. Rev. Stat. § 140.380 · Redemption by drainage, levee or improvement district — procedure.