Effective - 28 Aug 1939
94.370. Personal tax, how collected. — 1. Taxes now or hereafter levied on personal property by the proper authorities of any city in this state, organized or existing under a special charter, shall constitute a debt in favor of such city, for which a personal judgment may be recovered before an associate circuit judge or recovered in the circuit courts of this state against the person on whose personal property such taxes shall be levied.
2. Actions for the recovery of such taxes shall be prosecuted in the name of the city entitled to recover the same at the relation and to the use of the collector of revenue of such city and against the person on whose property said taxes are levied, and all personal taxes in the payment of which any person may be delinquent, whether for one or more years, may be recovered in one action, and may be set forth and stated in a single count in a petition or in separate counts.
3. The taxes sued for shall be set forth in a back tax bill filed with the petition, which back tax bill shall state the total valuation for each year of the personal property on which the taxes sued for have been levied, and shall also state, separately, the amount due for each year to each fund for which taxes are levied. Such back tax bill, authenticated by the certificate of such collector, shall be prima facie evidence in the case wherein it is filed that the amount stated in said back tax bill to be due is correct and is due and unpaid.
4. And the circuit courts and associate circuit judges shall have jurisdiction of all such suits without regard to the amount sued for. Suits hereunder commenced in the circuit courts or before an associate circuit judge shall be governed by the general laws of this state as to practice, and on all judgments rendered a general execution shall be issued, and no property shall be exempt from seizure and sale under such execution.
5. It shall be the duty of the city attorney of any such city to prosecute all actions brought hereunder; provided, however, that the mayor of any such city, by and with the consent of the council thereof, may, in lieu of said city attorney, employ, for a period of not to exceed one year at a time, a competent attorney, whose duty it shall be to institute and prosecute all such actions. Such attorney, whether city attorney or special attorney, shall receive as fees in such case the sum of one dollar and fifty cents and, in addition thereto, the sum of ten percent of the taxes actually collected, all of which fees shall be taxed as cost in the case, and shall be collected as other costs; but in no case shall the city or the collector be liable for any cost, nor shall any costs be taxed against them or either of them.
6. Suits hereunder shall not be instituted until the taxes sued for have been delinquent thirty days, and all suits shall be instituted within five years after delinquency.
--------
(RSMo 1939 § 7443)
Prior revisions: 1929 § 7290; 1919 § 8705; 1909 § 9583
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 94 - Taxation in Other Cities
Section 94.010 - Assessment of property, how made — equalization — correction of books.
Section 94.020 - Power of council to levy taxes and licenses.
Section 94.040 - Council may correct illegal levy.
Section 94.050 - No exemptions from tax.
Section 94.060 - Maximum rate of tax — how increased — ballots.
Section 94.070 - Maximum levy for special purposes — alternate rate (Excelsior Springs).
Section 94.080 - Merchants' tax.
Section 94.110 - License taxes on certain businesses.
Section 94.120 - Licenses, how issued.
Section 94.130 - Clerk to make tax books — charge collector with gross.
Section 94.140 - Collector to pay over all moneys monthly.
Section 94.150 - Enforcement of taxes — how suits brought.
Section 94.160 - City taxes delinquent, when — lien for taxes.
Section 94.180 - Monthly reports of delinquent payments.
Section 94.190 - Assessment of property — county clerk to deliver abstract — lien for taxes.
Section 94.200 - Board to provide for levy and collection of taxes — fix penalties.
Section 94.220 - Board to perfect illegal levy.
Section 94.230 - Licenses fixed by ordinance — signed by mayor and collector.
Section 94.240 - Board shall not exempt any person from any tax.
Section 94.250 - Maximum rate of tax — how increased — extension of period of increase.
Section 94.260 - Levy for special purposes — maximum amount of levy.
Section 94.271 - Transient guest tax for the promotion of tourism (City of Grandview).
Section 94.290 - City clerk to make tax books — charge collector.
Section 94.300 - Taxes delinquent January first.
Section 94.310 - How payment of taxes enforced — suits, how brought.
Section 94.330 - Collector to report monthly to board.
Section 94.340 - Maximum rate of tax — how increased — extension of period of increase.
Section 94.350 - Additional levy for special purposes — amount authorized.
Section 94.360 - May collect license tax on certain businesses.
Section 94.370 - Personal tax, how collected.
Section 94.380 - Remedy cumulative.
Section 94.410 - Vehicle license tax — funds to maintain streets (cities of 4,000 to 30,000).
Section 94.500 - Short title and definitions.
Section 94.510 - Imposition of tax, election — rate — collection — abolishment of tax, effect of.
Section 94.540 - Applicable provisions.
Section 94.620 - Applicable provisions.
Section 94.625 - Deposit of collections — transportation sales tax fund.
Section 94.650 - No bar to use of other city revenues for public mass transportation purposes.
Section 94.655 - Procedure for cities to adopt transportation sales tax.
Section 94.720 - Applicable provisions.
Section 94.725 - Deposit of collection — city transportation sales tax trust fund.
Section 94.750 - No bar to use of other city revenues for public mass transportation.
Section 94.755 - Voter approval not required — recodification of existing law.
Section 94.800 - Tax established.
Section 94.805 - Restaurant and intoxicating liquor charges, tax on, maximum rate.
Section 94.812 - Retailers liable for tax, collection and return of taxes.
Section 94.817 - Ballot for submission, all taxes.
Section 94.820 - Bonds, retirement of — procedures.
Section 94.822 - Effective date of taxes.
Section 94.825 - Tax may not terminate prior to retirement of bonds.
Section 94.831 - Tourism tax on transient guests in hotels and motels (Salem).
Section 94.837 - Transient guest tax (Canton, LaGrange, Edina, special charter cities).
Section 94.838 - Transient guest tax and tax on retail sales of food (Lamar Heights).
Section 94.840 - Transient guest tax for tourism and convention facilities (City of Raytown).
Section 94.850 - Sales tax may be proposed by governing body, submission to voters — ballot form.
Section 94.855 - Collection, definitions and procedure applicable to sales tax.
Section 94.873 - Retailers and persons liable for payment of taxes and returns.
Section 94.877 - Ballot form for submission of tax — tax to become effective, when.
Section 94.881 - Penalty for delinquent taxes, amount — taxes delinquent, when.
Section 94.1011 - Transient guest tax for multipurpose conference and convention center.
Section 94.1013 - Transient guest tax — ballot language (cities of Jonesburg and New Florence).