Effective - 28 Aug 1939
139.080. Payment of taxes on part of land — duty of collector — notice and protest. — 1. Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, may do so by applying to the county collector, who must carefully investigate and ascertain the relative or proportionate value said part bears to the whole tract assessed, on which basis the assessment must be divided, and taxes collected accordingly; provided, where the assessed valuation of the tract to be divided exceeds two thousand dollars, a notice by registered mail must be given to the several owners interested in said tract, if known, and if no protest against said division be filed with the county collector within twenty days from date of notice, the county collector shall duly accept payment and issue receipt on apportionment as by him made.
2. In cases where protest is filed to said division appeal shall be made to the county commission at their next regular session for final division, and the county collector shall accept and receipt for said taxes as determined and ordered by the county commission.
3. Any person desiring to pay on an undivided interest in any real property may do so by paying to the county collector a sum equal to such proportion of the entire taxes charged on the entire tract as interest paid on bears to the whole.
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(RSMo 1939 § 11163)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 139 - Payment and Collection of Current Taxes
Section 139.040 - Acceptable medium of exchange in payment of taxes.
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 139.110 - 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 139.240 - 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 139.330 - 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.