State Codes and Statutes
Statutes > Missouri > T10 > C139 > 139_400Abatement on tax list--procedure.
139.400. If the collector-treasurer in any county that has adoptedtownship organization shall be unable to collect any taxes charged in the taxlist, by reason of the removal or insolvency of the person to whom such taxmay be charged, or on account of any error in the tax list, thecollector-treasurer shall deliver to the county clerk his or her tax book, andshall submit and file with said clerk, at the time of his or her settlement, astatement in writing, setting forth the name of the person charged with suchtax, the value of the property, and the amount of tax so charged and the causeof the delinquency, and shall make oath before the county clerk, or someassociate circuit judge, that the facts stated in such statement are true andcorrect, and that the sums mentioned therein remain unpaid, and that thecollector-treasurer used due diligence to collect the same, which oath oraffidavit shall be signed by the collector-treasurer; and upon filing saidstatement, the county clerk shall allow the collector-treasurer credit for theamount of taxes therein stated, and shall apportion and credit the same on theseveral funds for which such tax was charged; and when the collector-treasurermakes settlement with the county commission, such statement shall be asufficient voucher to entitle the collector-treasurer to credit for the amounttherein stated; but in no case shall any collector-treasurer, county clerk, orcounty treasurer, be entitled to abatement on the resident tax list until thestatement and affidavit aforesaid are filed as required by this chapter.
(RSMo 1939 § 14016, A.L. 2005 H.B. 58 merged with S.B. 210)Prior revisions: 1929 § 12339; 1919 § 13252; 1909 § 11740
