Missouri Revised Statutes













Chapter 94

Taxation in Other Cities

←94.160

Section 94.170.1

94.180→

August 28, 2015

Collector to make delinquent lists--council to approve--collection of delinquent taxes.

94.170. 1. The city council shall require the collector, at the first

meeting of the council in April of each year, or as soon thereafter as may

be, to make out, under oath, lists of delinquent taxes remaining due and

uncollected for each year, to be known as "the land and lot delinquent list"

and "the personal delinquent list".



2. At the meeting at which the delinquent lists are returned, or as soon

as may be thereafter, the council shall examine carefully the delinquent

lists, and if it appears that all property and taxes contained in the lists

are properly returned as delinquent, the council shall approve the lists and

cause a record thereof to be entered on the journal, and shall cause the

amount thereof to be credited to the account of the collector.



3. The city council shall return the delinquent lists to the collector,

charging him therewith, and he shall proceed to collect the same in the

manner provided by law for the collection of delinquent lists of real and

personal taxes for state and county purposes.



(RSMo 1939 § 6927, A. 1949 H.B. 2042)



Prior revisions: 1929 § 6781; 1919 § 8268; 1909 § 9205







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