Missouri § 139.140 Delivery of personal delinquent list to successor.

Missouri Statutes

§ 139.140 — Delivery of personal delinquent list to successor.

Missouri § 139.140

Title XTAXATION AND REVENUE

Ch. 139Payment and Collection of Current Taxes

This text of Missouri § 139.140 (Delivery of personal delinquent list to successor.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 139.140 (2026).

Text

Except as provided in section 52.361 , the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector's term of office expires then to the successor, who shall be charged with the full amount thereof, and shall account therefor as for other moneys collected by the collector.  When the collector makes the next annual settlement the collector shall return the lists to the clerk of the county commission, and in the city of St. Louis the lists and the uncollected tax bills to the comptroller of the city, and shall be entitled to credit for the amount the collector has been unable to collect.  The lists and bills shall be delivered to the collector's successor, and so on until the whole are collected.

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Except as provided in section 52.361 , the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector's term of office expires then to the successor, who shall be charged with the full amount thereof, and shall account therefor as for other moneys collected by the collector. When the collector makes the next annual settlement the collector shall return the lists to the clerk of the county commission, and in the city of St. Louis the lists and the uncollected tax bills to the comptroller of the city, and shall be entitled to credit for the amount the collector has been unable to collect. The lists and bills shall be delivered to the collector's successor, and so on until the whole are collected.