Section 141.290

Title X TAXATION AND REVENUE

Chapter 141

Effective - 28 Aug 2024, 2 histories   

  141.290.  Tax bill lists — suits pending — time of delivery — filing of petition. — 1.  The collector shall compile lists of all state, county, school, and other tax bills collectible by the collector that are delinquent according to the collector's records, and the collector shall combine such lists with the list filed by any taxing authority or tax bill owner.

  2.  For partial opt-in counties, the collector shall decide which tax delinquent parcels shall proceed according to the provisions contained herein.  The remaining parcels shall proceed under such other provisions as may be provided by law.

  3.  The collector shall assign a serial number to each parcel of real estate in each list and if suit has been filed in the circuit court of the county on any delinquent tax bill included in any list, the collector shall give the court docket number of such suit and some appropriate designation of the place where such suit is pending, and such pending suit so listed in any petition filed pursuant to the provisions of sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall, without further procedure or court order, be deemed to be consolidated with the suit brought under sections 141.210 to 141.810 and sections 141.980 to 141.1015, and such pending suit shall thereupon be abated.

  4.  The collector shall deliver such combined lists to the delinquent land tax attorney from time to time but not later than April first of each year.

  5.  The delinquent land tax attorney shall incorporate such lists in petitions in the form prescribed in section 141.410, and shall file such petitions with the circuit clerk not later than June first of each year.

­­--------

(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 2012 H.B. 1659 & 1116, A.L. 2024 H.B. 2062)