☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 140

< > Effective - 28 Aug 2010, 2 histories, see footnote   (history) bottom

  *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.

­­--------

(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 ----

use this link to bookmark section  140.100


 - All versions
Effective End
140.100 1/1/2018
140.100 8/28/2010 1/1/2018

Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House