Effective - 28 Aug 2004
140.730. Procedure for collection of personal taxes. — 1. Tangible personal property taxes assessed on and after January 1, 1946, and all personal taxes delinquent at that date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment may be recovered against the party assessed with such taxes before any court of this state having jurisdiction.
2. All actions commenced pursuant to this law shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the person or persons named in the tax bill, and in one petition and in one count thereof may be included the said taxes for all such years as may be delinquent and unpaid, and said taxes shall be set forth in a tax bill or bills of said personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and said tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in said suit is just and correct, and all notices and process in suits pursuant to this chapter shall be sued and served in the same manner as in civil actions, and the general laws of this state as to practice and proceedings and appeals and writs of error in civil cases shall apply, as far as applicable, to the above actions; provided, however, that in no case shall the state, county, city or collector be liable for any costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall become delinquent on the first day of January following the year the taxes are due, and suits thereon may be instituted on and after the first day of February following, and within three years from said day. If the collector, after using due diligence, is unable to collect any personal property taxes charged in the delinquent tax list within three years following the year the taxes are due, the collector may remove such personal property taxes from the delinquent or back taxes books in the same manner as real estate is removed under section 137.260. Such abated amounts shall be reported on the annual settlement made by a collector of revenue.
4. Said personal tax shall be presented and allowed against the estates of deceased or insolvent debtors, in the same manner and with like effect, as other indebtedness of said debtors. The remedy hereby provided for the collection of personal tax bills is cumulative, and shall not in any manner impair other methods existing or hereafter provided for the collection of the same.
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(RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)
Prior revisions: 1929 § 9940; 1919 § 12932; 1909 § 11487
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 140 - Collection of Delinquent Taxes Generally
Section 140.010 - County collector — enforcement of state's lien.
Section 140.030 - Collector to make delinquent lists.
Section 140.040 - Correction of delinquent lists by county commission — certified to whom.
Section 140.060 - Back tax book — contents — interest.
Section 140.070 - Delinquent real estate taxes extended into back tax book.
Section 140.080 - County clerk and collector, comparison of lists — clerk's certification.
Section 140.090 - Back tax book to be in alphabetical order.
Section 140.110 - Collection of back taxes, payments applied, how, exceptions — removal of lien.
Section 140.115 - Lien prohibited on property in back tax book, when.
Section 140.120 - May compromise back taxes.
Section 140.130 - Examination of back tax books by board of equalization.
Section 140.140 - Collector — reports.
Section 140.150 - Lands, lots, mineral rights, and royalty interests subject to sale, when.
Section 140.160 - Limitation of actions, exceptions — county auditor to annually audit.
Section 140.180 - Lawful abbreviations.
Section 140.195 - Entry on property not trespass, when.
Section 140.220 - County clerk to act as clerk of sale — fee.
Section 140.240 - Second offering of delinquent lands and lots.
Section 140.260 - Purchase by county or city, when — procedure.
Section 140.270 - Appointment of substitute or successor trustee — when and by whom.
Section 140.280 - Payment of total amount by purchaser — penalty for failure.
Section 140.290 - Certificate of purchase — contents — fee — nonresidents.
Section 140.300 - Collector, written guaranty — action on — damages.
Section 140.310 - Possession by purchaser, when — rents — rights of occupant and purchaser.
Section 140.320 - Payment of taxes by purchaser — forfeiture.
Section 140.330 - Suit to quiet title — duty of court where title invalid.
Section 140.340 - Redemption, when — manner.
Section 140.350 - Redemption by minors and incapacitated or disabled persons, when.
Section 140.360 - Redemption — compensation for improvements — limitations.
Section 140.370 - Redemption — record of sale.
Section 140.380 - Redemption by drainage, levee or improvement district — procedure.
Section 140.420 - Deed to purchaser if unredeemed.
Section 140.430 - Deed to heirs in case of purchaser's death.
Section 140.440 - Payment of taxes by holder of purchase certificate — subsequent certificate.
Section 140.450 - Cancellation and filing of certificate — proof of loss.
Section 140.460 - Execution of conveyance — form.
Section 140.470 - Variations from form.
Section 140.480 - Record of land sold kept by collector.
Section 140.490 - Action by damaged party against collector.
Section 140.500 - Mistake in name not to invalidate sale.
Section 140.510 - Form not to affect validity — presumption of validity.
Section 140.520 - Irregularity and omissions not to invalidate proceedings.
Section 140.530 - Invalidity of sale, when.
Section 140.540 - Invalidity of sale — refund of purchase money — tolling of statute.
Section 140.550 - Transfer of lien in case of invalid deed.
Section 140.560 - Release of lien by holder upon payment.
Section 140.570 - Lien in full force in certain cases when conveyance is invalid.
Section 140.580 - Action for the recovery of possession.
Section 140.590 - Suits against purchaser of tax lands to be brought within three years.
Section 140.600 - Suit to set aside tax deeds — actual tender not necessary.
Section 140.610 - Proof by claimant of invalidity of sale.
Section 140.620 - County records, prima facie evidence — moneys paid to successor.
Section 140.630 - Defendant may make claim for taxes paid — not to affect other defenses.
Section 140.640 - Personal judgments not authorized.
Section 140.665 - Law applies to counties and cities and certain officers.
Section 140.670 - City delinquent taxes, when returned — duties of collector.
Section 140.680 - Power to collect such taxes.
Section 140.690 - Such taxes a lien.
Section 140.710 - To be embodied in list with state and county taxes.
Section 140.720 - Collector to furnish statement to city — fees.
Section 140.722 - Conveyances subject to covenants and easements.
Section 140.730 - Procedure for collection of personal taxes.
Section 140.740 - Notification to delinquent taxpayer — fee.
Section 140.750 - Commission allowed on collection of revenue.
Section 140.850 - Contracts with private attorneys or collection agencies for assistance.
Section 140.980 - Citation of law — definitions.
Section 140.982 - Organization, duties, and powers.
Section 140.983 - Powers of land bank agency.
Section 140.984 - Agency income to be tax exempt — acquisition of property, requirements.
Section 140.987 - Sale of property, buyer must own for three years — violation, civil liability.
Section 140.991 - Annual audit, when — performance audit, when.
Section 140.997 - Meeting requirements.
Section 140.1003 - Agency to have complete control of property.
Section 140.1006 - Tax lien on agency property, taxing authority contribution authorized.
Section 140.1009 - Quiet title action permitted, procedure.
Section 140.1012 - Dissolution of agency, procedure.
Section 140.1015 - Eminent domain, agency not authorized to exercise — no power to tax.