Mo. Rev. Stat. § 140.060

Back tax book — contents — interest

Known as the Chapter 140 Land Bank Act

The act spans §§ 140–140 (92 sections).

Applied in 1 court decision — leading case Russell-Polk v. Bradley (In Re Russell-Polk) (1996)

Most recently applied in Russell-Polk v. Bradley (In Re Russell-Polk) (September 1996)

Effective: 28 Aug 1959; (RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106); Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494

1. The back tax book shall be made up as follows:

(1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof;

(2) The name of the owner, if known, and if unknown, the name of the person to whom the land was last assessed shall be set forth opposite each tract of land or city or town lot;

(3) In appropriate columns shall be entered the year or years for which the land is delinquent, the amount of original tax due each fund, the interest due on the tax at the time of making the back tax book, the clerk's fees then due, and the aggregate amount of taxes, interest, and clerk's fees charged against the land for all the years delinquent.

Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.