Chapter 139 - Payment and Collection of Current Taxes

Chapter 139 - Payment and Collection of Current Taxes

Section 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.
Section 139.040 Acceptable medium of exchange in payment of taxes.
Section 139.050 Taxes payable in installments — exemption for property taxes paid by financial institutions.
Section 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.
Section 139.053 Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.
Section 139.055 Tax paid by credit card or electronic transfer — fee.
Section 139.060 Nonresidents to be furnished statement.
Section 139.070 Mortgagee or other lienholders — payment of taxes.
Section 139.080 Payment of taxes on part of land — duty of collector — notice and protest.
Section 139.090 Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
Section 139.100 Collection of penalty for delinquent taxes — settlement — penalty for violation — payment of taxes by mail deemed paid, when.
Section 139.110 Attachment of tax lien to insurance — waive lien — claims.
Section 139.120 Seizure and sale of personal property — duty of sheriff.
Section 139.130 Cost of levy to be taxed — collector may levy, when — fees.
Section 139.140 Delivery of personal delinquent list to successor.
Section 139.150 Duplicate receipts — exceptions.
Section 139.160 Return of delinquent lists — settlement — inspection of lists by commission.
Section 139.170 Special term of commission for settlement, when.
Section 139.180 No additional delinquent lists.
Section 139.190 Examination by commission — settlement on record — report to director.
Section 139.200 Collector may be attached, when.
Section 139.210 Monthly statements and payments.
Section 139.220 Payment into county treasury — duplicate receipts.
Section 139.230 Remittance to director of revenue — receipt — penalty for failure.
Section 139.235 Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.
Section 139.240 Disposition of moneys — St. Louis.
Section 139.250 Failure to make payment — forfeiture — proceedings against defaulting collector.
Section 139.270 Refusal to pay — forfeiture — distress warrant.
Section 139.280 Penalty for erroneously reporting lands delinquent.
Section 139.290 Illegal levy — refund.
Section 139.300 Individual liability of officers — failure to perform duty, penalty.
Section 139.320 Taxes — collection and payment into county treasury (township organization counties).
Section 139.330 What authorization by warrant.
Section 139.340 Notification by clerk to treasurer — completion of books.
Section 139.350 Collection of taxes — procedure.
Section 139.360 Levy and sale of goods under distraint.
Section 139.370 Sale under distraint — procedure.
Section 139.380 Sale under distraint — surplus.
Section 139.390 Removal from township — levy and collection of taxes.
Section 139.400 Abatement on tax list — procedure.
Section 139.410 Surplus tax money, how held.
Section 139.420 Collector-treasurer — final settlement of accounts.
Section 139.430 Collector-treasurer — monthly statements — disposition of collected moneys.
Section 139.440 Collector-treasurer — default, penalties — certified copy of statement.
Section 139.450 Collector-treasurer — statements.
Section 139.460 Collector-treasurer — school taxes, collection — apportioned and kept — school districts.
Section 139.600 Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.

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