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Title X TAXATION AND REVENUE

Chapter 140

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  *140.100.  Penalty against delinquent lands. — 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.

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(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)

Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491

*This section was amended by S.B. 62, 2017, effective 1-01-18. Due to the delayed effective date, both versions of this section are published here.

CROSS REFERENCE:

Collector's commission on delinquent taxes added to tax bill, 52.290


---- end of effective   28 Aug 2010 ----

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140.100 1/1/2018
140.100 8/28/2010 1/1/2018

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