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Mo. Rev. Stat. § 94.160

City taxes delinquent, when — lien for taxes

Known as the City Sales Tax Act

The act spans §§ 94–94 (104 sections).

Effective: 28 Aug 1939; (RSMo 1939 § 6926); Prior revisions: 1929 § 6780; 1919 § 8267; 1909 § 9204

Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a perpetual lien thereon against all persons in favor of the city.

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