Effective - 28 Aug 1939
88.103. Tax bill as lien against property, how released. — In all cities of Missouri that are authorized to issue special tax bills against real estate therein for public improvements of any kind, and which special tax bills are required by law to be recorded, and are made by law a lien on the real estate described in such tax bill, such lien may be released upon presentation of such tax bill to the city clerk, or other officer in charge of the records of special tax bills, and the city clerk or other officer shall note on such special tax bill that the same is cancelled and has been released on the record, stating the date of such release, and attest the release in his official capacity; and such clerk or other officer shall note on the record of such tax bill that the original tax bill has been presented to him, and by him cancelled, and affix thereto the date of such release, and attest the same; releases made under the provisions of this section shall be a release of the lien of such tax bill for all purposes. If any such tax bill has been paid and cannot be presented for cancellation for the reason that the same has been lost or destroyed, an affidavit by the payee thereof as to said loss, and stating that same has been paid, may be presented in same manner and to same effect as the original tax bill, and the cancellation shown on the record and attested as above provided. If the tax bill has been assigned or transferred, the affidavit as to such loss may be made by the assignee thereof, and in all cases where such affidavit is made, the affiant shall state that he was the owner of said tax bill at the time of its loss, and that the same is not in the possession of any person having a lawful claim to the same. If the tax bill has been lost or destroyed after being paid and surrendered to the owner of the property described therein, or some other proper person, then the clerk or other proper officer may enter a cancellation of the record of such tax bill upon the presentation to him of the affidavits above mentioned. All affidavits used for the purpose herein indicated shall be attached to the record of the tax bill affected by it. Such affidavits may apply to more than one such tax bill and reference thereto properly shown by the clerk or other officer who enters such release. The clerk, or other officer who enters such release, shall be entitled to collect twenty-five cents for each tax bill released.
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(RSMo 1939 § 7385)
Prior revision: 1929 § 7234
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 88 - Public Works and Special Assessments — Condemnation
Section 88.010 - Condemnation of private property.
Section 88.013 - Condemnation of property — petition for appointment of commissioners.
Section 88.017 - Condemnation of property — party defendant.
Section 88.020 - Condemnation of property — summons, how served.
Section 88.023 - Condemnation of property — appointment of commissioners.
Section 88.027 - Condemnation of property — assessment of damages, duties of commissioners.
Section 88.030 - Condemnation of property — commissioners' report.
Section 88.033 - Condemnation of property — filing of exceptions to commissioners' report.
Section 88.037 - Condemnation of property — assessment by jury.
Section 88.040 - Condemnation of property — appeals from judgment.
Section 88.043 - Condemnation of property — payment of assessed damages.
Section 88.047 - Condemnation of property — report of damages.
Section 88.050 - Condemnation of property — confirmation or rejection of report.
Section 88.053 - Condemnation of property — commissioners' compensation, how paid.
Section 88.057 - Condemnation of property — judgment rendered for city.
Section 88.060 - Condemnation of property — assessments a lien — special executions.
Section 88.063 - Condemnation of property — right to take possession after payment of damages.
Section 88.067 - Condemnation of property — change of venue.
Section 88.070 - Condemnation of property — duty of court.
Section 88.073 - Condemnation of property — right to condemn lands.
Section 88.077 - Condemnation of property — condemnation outside city limits.
Section 88.080 - Street grading — assessment of damages, procedure.
Section 88.087 - Street grading — report of commissioners, contents.
Section 88.090 - Street grading — review of commissioners' report.
Section 88.093 - Street grading — cost of proceedings.
Section 88.097 - Street grading — payment of damages.
Section 88.100 - Public improvement — assessment against railroad real property.
Section 88.103 - Tax bill as lien against property, how released.
Section 88.107 - Assessment adjudged invalid — reassessment.
Section 88.110 - Proposed reassessment — hearing of objections.
Section 88.113 - Proposed reassessment — contents of ordinance.
Section 88.117 - New assessment not to exceed old.
Section 88.120 - Ordinance — conclusive.
Section 88.123 - New tax bills issued.
Section 88.127 - Construction of law — limit on frequency of assessment.
Section 88.130 - Expiration of time limit.
Section 88.497 - Condemnation of private property.
Section 88.500 - City tax bills.
Section 88.503 - Appropriation of private property — records of ordinances and proceedings.
Section 88.510 - Assessment of public property — street improvements, how paid — special tax bills.
Section 88.520 - Declaration of necessity for improvement to be published — protests.
Section 88.523 - Certain street improvements — protest, how heard and determined.
Section 88.530 - Improvements, costs — limitations — payment.
Section 88.533 - Condemnation of sidewalks.
Section 88.613 - Lighting of streets.
Section 88.617 - White way system defined.
Section 88.620 - White way system — powers of city council.
Section 88.623 - White way system — further powers of council.
Section 88.627 - White way system — costs, how paid.
Section 88.630 - Public works, governing statutes.
Section 88.633 - Water supply.
Section 88.637 - May open, vacate and improve streets.
Section 88.640 - Sprinkling and cleaning of streets — cost, how assessed.
Section 88.647 - Opening, extending or widening county roads — duty of council as to benefits.
Section 88.653 - Declaration of necessity for improvement.
Section 88.657 - Owners to have thirty days to make improvements.
Section 88.660 - Cost to be assessed proportionally.
Section 88.663 - Special tax bills shall be assignable and collectible.
Section 88.667 - Condemnation of private property.
Section 88.670 - Public improvements — powers.
Section 88.673 - Board may open and vacate streets.
Section 88.677 - Public improvements — cost, how paid.
Section 88.680 - Street improvements — cost, how paid.
Section 88.683 - Street crossing improvements — special assessment.
Section 88.700 - Street improvements — declaration of necessity — taxpayers' protests.
Section 88.703 - Street repairs — cost, how paid.
Section 88.707 - Certain street improvements — protest, how heard and determined.
Section 88.710 - Sidewalk improvements — cost, how paid.
Section 88.713 - Condemnation of sidewalks.
Section 88.743 - County property subject to city ordinances.
Section 88.747 - Improvements, county property — duty of county commission.
Section 88.750 - Procedure upon failure of county commission to make improvements.
Section 88.767 - Sewage reduction device — assessment.
Section 88.773 - Water supply — contracts.
Section 88.777 - Public improvement powers (cities, under 30,000).
Section 88.790 - Assessment of public property — street repairs (cities, under 30,000).
Section 88.797 - Sprinkling and oiling of streets (cities, under 30,000).
Section 88.801 - General sewer system (cities, 10,000 to 30,000).
Section 88.804 - Council may require owners to build or repair sidewalks (cities, under 10,000).
Section 88.806 - Sidewalk improvement (cities, under 10,000).
Section 88.808 - Sidewalk improvement — notice (cities, under 10,000).
Section 88.811 - Limited street improvement costs — special tax bills.
Section 88.818 - Record of tax bills — payment to owner or city — procedure on payment to city.
Section 88.822 - Apportionment of costs of improvement and issuance of tax bills — contents.
Section 88.824 - Costs of improvement to be estimated — contracts not to exceed estimate.
Section 88.826 - Construction of street and sidewalk improvements by city, when — special tax bills.
Section 88.828 - Cost of bringing street to grade included in special assessment for surfacing.
Section 88.832 - General sewer system may be established — special public sewer tax.
Section 88.834 - District sewers — sewers constructed, when — changes.
Section 88.836 - Apportionment of costs of district sewer — levy of tax — tax bills.
Section 88.838 - Joint district sewers, costs, how paid.
Section 88.844 - City may condemn property for sewers.
Section 88.846 - Special tax bills for sewers, validity, how collected.
Section 88.848 - When no bids received, city may construct sewer, tax bills.
Section 88.854 - Special tax bills, how collected — evidence.
Section 88.856 - Action on tax bills, how tried.
Section 88.861 - Special judgment on tax bill, effect — interest rate — parties only bound.
Section 88.863 - Sidewalks — power of city council.
Section 88.870 - Council may regulate building of sidewalks and parkways.
Section 88.873 - Condemnation of sidewalks.
Section 88.877 - Sidewalk maintenance by owner.
Section 88.880 - Sidewalk construction.
Section 88.883 - Sidewalk maintenance by city.
Section 88.887 - Sidewalk districts.
Section 88.890 - Sidewalk improvement — assessments.
Section 88.893 - Sidewalk maintenance — tax bills.
Section 88.897 - Sidewalk improvement — certain tax bills a lien.
Section 88.900 - Sidewalk improvements — assessment of government property.
Section 88.903 - Special tax bills prima facie evidence.
Section 88.907 - Certification of tax bills.
Section 88.910 - Recording of tax bills.
Section 88.913 - Suit to enforce collection of special tax bill.
Section 88.917 - Street grading (cities, 300,000 or over).
Section 88.920 - Street grading — damages and benefits (cities, 300,000 or over).
Section 88.923 - Notice of suit on special tax bills (cities, 300,000 or over).
Section 88.927 - Limiting lien on special tax bills (cities, 300,000 or over).
Section 88.930 - Condemnation of property (cities, 150,000 to 500,000).
Section 88.940 - City improvements — contracts.
Section 88.950 - Special benefit parking districts — condemnation, procedure.