137.300. If, for any cause, there has been a failure to levythe state, county, school or other taxes, or any portion thereof,or to extend and authenticate the taxes for the use of thecollector, or to deliver to the collector a proper tax book forthe collection of the taxes, as required by law, in any countyfor any year or years, the clerk of the county commission of thecounty for the time being, when so required for the state taxesby the state tax commission, and for the county, school or othertaxes by the county commission, shall make a supplemental taxbook for the year or years. The supplemental tax book shall bemade upon the assessments for the year or years for which thetaxes should have been levied, or if there has been a failure toassess the property, upon the assessment made as required bysection 137.175. The taxes for each year shall be in a separatebook and shall be levied for the state, county, school and othertaxes, or portions of the taxes that were not levied andcollected at the proper time. In making the supplemental taxbook, and in all subsequent proceedings thereon, the countycommission, clerk of the county commission and the collectorshall be governed by the law in force for the same duties, andshall receive the compensation that is provided by law forsimilar duties. If the taxes or any portion of them have beenpaid upon defective or illegal tax books, the amounts so paidshall not be charged in the supplemental tax books, and if thetaxes have been paid in full upon any property, the taxes, withthe description of the property and the name of the ownerthereof, shall be omitted from the supplemental tax book.
137.300. If, for any cause, there has been a failure to levythe state, county, school or other taxes, or any portion thereof,or to extend and authenticate the taxes for the use of thecollector, or to deliver to the collector a proper tax book forthe collection of the taxes, as required by law, in any countyfor any year or years, the clerk of the county commission of thecounty for the time being, when so required for the state taxesby the state tax commission, and for the county, school or othertaxes by the county commission, shall make a supplemental taxbook for the year or years. The supplemental tax book shall bemade upon the assessments for the year or years for which thetaxes should have been levied, or if there has been a failure toassess the property, upon the assessment made as required bysection 137.175. The taxes for each year shall be in a separatebook and shall be levied for the state, county, school and othertaxes, or portions of the taxes that were not levied andcollected at the proper time. In making the supplemental taxbook, and in all subsequent proceedings thereon, the countycommission, clerk of the county commission and the collectorshall be governed by the law in force for the same duties, andshall receive the compensation that is provided by law forsimilar duties. If the taxes or any portion of them have beenpaid upon defective or illegal tax books, the amounts so paidshall not be charged in the supplemental tax books, and if thetaxes have been paid in full upon any property, the taxes, withthe description of the property and the name of the ownerthereof, shall be omitted from the supplemental tax book.
137.300. If, for any cause, there has been a failure to levythe state, county, school or other taxes, or any portion thereof,or to extend and authenticate the taxes for the use of thecollector, or to deliver to the collector a proper tax book forthe collection of the taxes, as required by law, in any countyfor any year or years, the clerk of the county commission of thecounty for the time being, when so required for the state taxesby the state tax commission, and for the county, school or othertaxes by the county commission, shall make a supplemental taxbook for the year or years. The supplemental tax book shall bemade upon the assessments for the year or years for which thetaxes should have been levied, or if there has been a failure toassess the property, upon the assessment made as required bysection 137.175. The taxes for each year shall be in a separatebook and shall be levied for the state, county, school and othertaxes, or portions of the taxes that were not levied andcollected at the proper time. In making the supplemental taxbook, and in all subsequent proceedings thereon, the countycommission, clerk of the county commission and the collectorshall be governed by the law in force for the same duties, andshall receive the compensation that is provided by law forsimilar duties. If the taxes or any portion of them have beenpaid upon defective or illegal tax books, the amounts so paidshall not be charged in the supplemental tax books, and if thetaxes have been paid in full upon any property, the taxes, withthe description of the property and the name of the ownerthereof, shall be omitted from the supplemental tax book.
