140.730. 1. Tangible personal property taxes assessed on and afterJanuary 1, 1946, and all personal taxes delinquent at that date, shallconstitute a debt, as of the date on which such taxes were levied for whicha personal judgment may be recovered against the party assessed with suchtaxes before any court of this state having jurisdiction.
2. All actions commenced pursuant to this law shall be prosecuted inthe name of the state of Missouri, at the relation and to the use of thecollector and against the person or persons named in the tax bill, and inone petition and in one count thereof may be included the said taxes forall such years as may be delinquent and unpaid, and said taxes shall be setforth in a tax bill or bills of said personal back taxes duly authenticatedby the certificate of the collector and filed with the petition; and saidtax bill or tax bills so certified shall be prima facie evidence that theamount claimed in said suit is just and correct, and all notices andprocess in suits pursuant to this chapter shall be sued and served in thesame manner as in civil actions, and the general laws of this state as topractice and proceedings and appeals and writs of error in civil casesshall apply, as far as applicable, to the above actions; provided, however,that in no case shall the state, county, city or collector be liable forany costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall becomedelinquent on the first day of January following the year the taxes aredue, and suits thereon may be instituted on and after the first day ofFebruary following, and within three years from said day. If thecollector, after using due diligence, is unable to collect any personalproperty taxes charged in the delinquent tax list within three yearsfollowing the year the taxes are due, the collector may remove suchpersonal property taxes from the delinquent or back taxes books in the samemanner as real estate is removed under section 137.260, RSMo. Such abatedamounts shall be reported on the annual settlement made by a collector ofrevenue.
4. Said personal tax shall be presented and allowed against theestates of deceased or insolvent debtors, in the same manner and with likeeffect, as other indebtedness of said debtors. The remedy hereby providedfor the collection of personal tax bills is cumulative, and shall not inany manner impair other methods existing or hereafter provided for thecollection of the same.
(RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)
140.730. 1. Tangible personal property taxes assessed on and afterJanuary 1, 1946, and all personal taxes delinquent at that date, shallconstitute a debt, as of the date on which such taxes were levied for whicha personal judgment may be recovered against the party assessed with suchtaxes before any court of this state having jurisdiction.
2. All actions commenced pursuant to this law shall be prosecuted inthe name of the state of Missouri, at the relation and to the use of thecollector and against the person or persons named in the tax bill, and inone petition and in one count thereof may be included the said taxes forall such years as may be delinquent and unpaid, and said taxes shall be setforth in a tax bill or bills of said personal back taxes duly authenticatedby the certificate of the collector and filed with the petition; and saidtax bill or tax bills so certified shall be prima facie evidence that theamount claimed in said suit is just and correct, and all notices andprocess in suits pursuant to this chapter shall be sued and served in thesame manner as in civil actions, and the general laws of this state as topractice and proceedings and appeals and writs of error in civil casesshall apply, as far as applicable, to the above actions; provided, however,that in no case shall the state, county, city or collector be liable forany costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall becomedelinquent on the first day of January following the year the taxes aredue, and suits thereon may be instituted on and after the first day ofFebruary following, and within three years from said day. If thecollector, after using due diligence, is unable to collect any personalproperty taxes charged in the delinquent tax list within three yearsfollowing the year the taxes are due, the collector may remove suchpersonal property taxes from the delinquent or back taxes books in the samemanner as real estate is removed under section 137.260, RSMo. Such abatedamounts shall be reported on the annual settlement made by a collector ofrevenue.
4. Said personal tax shall be presented and allowed against theestates of deceased or insolvent debtors, in the same manner and with likeeffect, as other indebtedness of said debtors. The remedy hereby providedfor the collection of personal tax bills is cumulative, and shall not inany manner impair other methods existing or hereafter provided for thecollection of the same.
(RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)
140.730. 1. Tangible personal property taxes assessed on and afterJanuary 1, 1946, and all personal taxes delinquent at that date, shallconstitute a debt, as of the date on which such taxes were levied for whicha personal judgment may be recovered against the party assessed with suchtaxes before any court of this state having jurisdiction.
2. All actions commenced pursuant to this law shall be prosecuted inthe name of the state of Missouri, at the relation and to the use of thecollector and against the person or persons named in the tax bill, and inone petition and in one count thereof may be included the said taxes forall such years as may be delinquent and unpaid, and said taxes shall be setforth in a tax bill or bills of said personal back taxes duly authenticatedby the certificate of the collector and filed with the petition; and saidtax bill or tax bills so certified shall be prima facie evidence that theamount claimed in said suit is just and correct, and all notices andprocess in suits pursuant to this chapter shall be sued and served in thesame manner as in civil actions, and the general laws of this state as topractice and proceedings and appeals and writs of error in civil casesshall apply, as far as applicable, to the above actions; provided, however,that in no case shall the state, county, city or collector be liable forany costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall becomedelinquent on the first day of January following the year the taxes aredue, and suits thereon may be instituted on and after the first day ofFebruary following, and within three years from said day. If thecollector, after using due diligence, is unable to collect any personalproperty taxes charged in the delinquent tax list within three yearsfollowing the year the taxes are due, the collector may remove suchpersonal property taxes from the delinquent or back taxes books in the samemanner as real estate is removed under section 137.260, RSMo. Such abatedamounts shall be reported on the annual settlement made by a collector ofrevenue.
4. Said personal tax shall be presented and allowed against theestates of deceased or insolvent debtors, in the same manner and with likeeffect, as other indebtedness of said debtors. The remedy hereby providedfor the collection of personal tax bills is cumulative, and shall not inany manner impair other methods existing or hereafter provided for thecollection of the same.
(RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)
