Effective - 28 Aug 1992
139.110. Attachment of tax lien to insurance — waive lien — claims. — 1. In the event of the destruction by fire, windstorm or tornado of any permanent buildings and/or improvements situate upon any land or lot, and which permanent buildings and/or improvements at the time of destruction were situate upon any land or lot against which taxes were then levied and assessed, and was so situate at the time of such levy and assessment, the lien of such taxes shall attach to and follow any insurance that may be upon said property at the time of its destruction, and the insurer shall pay to the county collector from said insurance money, and limited to the extent thereof, all taxes, interest and cost then due, levied and assessed against the identical land or lot upon which was situate the buildings and/or improvements destroyed, and such payment shall discharge the obligation of the insurer to the amount paid; provided, however, if in the opinion of the county collector the destruction of such building and/or improvement will not prejudice the collection of such taxes, then in such event the county collector shall be authorized, in writing, addressed to the insurance company or companies, to waive and/or release the lien by this section given. The lien given by this section shall be a first and paramount lien upon the money due in event of the contingency herein referred to.
2. The assured or person making claim for loss on any permanent buildings and/or improvements from any insurance company shall file with such company a statement from the collector or collectors in writing, with such claim, that there are no taxes against said buildings and/or improvements and describing said property, or that taxes exist against the same and the amount and description thereof, and whether or not such lien is waived, as the case may be, and no such claim for loss may be maintained until such statement shall have been filed by claimant. This section shall not provide a basis for the dismissal of a lawsuit filed for a loss.
3. The provisions of this section shall not apply unless the loss exceeds fifty percent of the face value of the amount specified in the policy and applicable to the property involved.
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(RSMo 1939 § 11173, A.L. 1992 H.B. 1574)
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.