Missouri Revised Statutes
Chapter 139 - Payment and Collection of Current Taxes
Section 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Effective - 28 Aug 1979
139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests. — 1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name of the person for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description on the collector's list, in whole or in part, as the case may be, and the collector shall enter "paid" against each tract or lot of land when he collects the tax thereon. The collector shall charge a fee of one dollar for any duplicate personal tax receipt issued by him.
2. The collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes; provided, the persons paying such tax shall furnish a particular specification of the part, and if the tax on the remainder of such lot and parcel of land shall remain unpaid, the collector shall enter such specification in his return, to the end that the part on which the tax remains unpaid may be clearly known.
3. If payment is made on an undivided share of real estate, the collector shall enter on his record the name of the owner of such share, so as to designate upon whose undivided share the tax has been paid.
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(RSMo 1939 § 11084, A.L. 1979 H.B. 148)
Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459
(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 139 - Payment and Collection of Current Taxes

Section 139.031 - Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorit...

Section 139.040 - Acceptable medium of exchange in payment of taxes.

Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

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 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Section 139.100 - Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.

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 139.235 - Passing bad checks in payment of taxes, penalty — cashier's checks, certified checks, or money orders required, when.

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 139.320 - Taxes — collection and payment into county treasury (township organization counties).

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.

Section 139.450 - Collector-treasurer — statements.

Section 139.460 - Collector-treasurer — school taxes, collection — apportioned and kept — school districts.

Section 139.600 - Exemption of merchants' and manufacturers' tangible personal property, lost revenues defined — replacement tax revenues, distribution of.