Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 139: Payment and Collection of Current Taxes/§ 139.350
Missouri Statutes

§ 139.350 — Collection of taxes — procedure.

Missouri § 139.350
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 139Payment and Collection of Current Taxes

This text of Missouri § 139.350 (Collection of taxes — procedure.) 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. § 139.350 (2026).

Text

Every collector-treasurer in a county having a township organization, upon receiving the tax book and warrant from the county clerk, shall proceed in the following manner to collect the same; and the collector-treasurer shall mail to all resident taxpayers, at least fifteen days prior to delinquent date, a statement of all real and tangible personal property taxes due and assessed on the current tax books in the name of the taxpayers.  Collector-treasurers shall also mail tax receipts for all the taxes received by mail.

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Legislative History

(RSMo 1939 § 14009, A.L. 1983 S.B. 57, A.L. 2005 H.B. 58 merged with S.B. 210) Prior revisions: 1929 § 12332; 1919 § 13245; 1909 § 11733

Nearby Sections

15
§ 139.031
Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when.
§ 139.040
Acceptable medium of exchange in payment of taxes.
§ 139.050
Taxes payable in installments — exemption for property taxes paid by financial institutions.
§ 139.052
Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.
§ 139.053
Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.
§ 139.055
Tax paid by credit card or electronic transfer — fee.
§ 139.060
Nonresidents to be furnished statement.
§ 139.070
Mortgagee or other lienholders — payment of taxes.
§ 139.080
Payment of taxes on part of land — duty of collector — notice and protest.
§ 139.090
Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
§ 139.100
Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when.
§ 139.110
Attachment of tax lien to insurance — waive lien — claims.
§ 139.120
Seizure and sale of personal property — duty of sheriff.
§ 139.130
Cost of levy to be taxed — collector may levy, when — fees.
§ 139.140
Delivery of personal delinquent list to successor.
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Bluebook (online)
Missouri § 139.350, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/139/139.350.