State Codes and Statutes
Statutes > Missouri > T07 > C088 > 88_103Tax bill as lien against property, how released.
88.103. In all cities of Missouri that are authorized toissue special tax bills against real estate therein for publicimprovements of any kind, and which special tax bills arerequired by law to be recorded, and are made by law a lien on thereal estate described in such tax bill, such lien may be releasedupon presentation of such tax bill to the city clerk, or otherofficer in charge of the records of special tax bills, and thecity clerk or other officer shall note on such special tax billthat the same is canceled and has been released on the record,stating the date of such release, and attest the release in hisofficial capacity; and such clerk or other officer shall note onthe record of such tax bill that the original tax bill has beenpresented to him, and by him canceled, and affix thereto the dateof such release, and attest the same; releases made under theprovisions of this section shall be a release of the lien of suchtax bill for all purposes. If any such tax bill has been paidand cannot be presented for cancellation for the reason that thesame has been lost or destroyed, an affidavit by the payeethereof as to said loss, and stating that same has been paid, maybe presented in same manner and to same effect as the originaltax bill, and the cancellation shown on the record and attestedas above provided. If the tax bill has been assigned ortransferred, the affidavit as to such loss may be made by theassignee thereof, and in all cases where such affidavit is made,the affiant shall state that he was the owner of said tax bill atthe time of its loss, and that the same is not in the possessionof any person having a lawful claim to the same. If the tax billhas been lost or destroyed after being paid and surrendered tothe owner of the property described therein, or some other properperson, then the clerk or other proper officer may enter acancellation of the record of such tax bill upon the presentationto him of the affidavits above mentioned. All affidavits usedfor the purpose herein indicated shall be attached to the recordof the tax bill affected by it. Such affidavits may apply tomore than one such tax bill and reference thereto properly shownby the clerk or other officer who enters such release. Theclerk, or other officer who enters such release, shall beentitled to collect twenty-five cents for each tax bill released.
(RSMo 1939 § 7385)Prior revision: 1929 § 7234
