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 lien thereon.
Mo. Rev. Stat. § 94.300
Taxes delinquent January first
Known as the City Sales Tax Act
The act spans §§ 94–94 (104 sections).
Effective: 28 Aug 1939; (RSMo 1939 § 7145); Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.