Definitions (first class charter counties, and Clay and Buchanancounties).
141.220. The following words, terms and definitions, when used insections 141.210 to 141.810, shall have the meanings ascribed to them in thissection, except where the text clearly indicates a different meaning:
(1) "Appraiser" shall mean a state licensed or certified appraiserlicensed or certified pursuant to chapter 339*, RSMo, who is not an employeeof the collector or collection authority;
(2) "Collector" shall mean the collector of the revenue in any countyaffected by sections 141.210 to 141.810;
(3) "County" shall mean any county of the first class in this statehaving a charter form of government, any county of the first class not havinga charter form of government with a population of at least one hundred fiftythousand but less than one hundred sixty thousand and any county of the firstclass not having a charter form of government with a population of at leasteighty-two thousand but less than eighty-five thousand;
(4) "Court" shall mean the circuit court of any county affected bysections 141.210 to 141.810;
(5) "Delinquent land tax attorney" shall mean a licensedattorney-at-law, employed or designated by the collector as hereinafterprovided;
(6) "Land taxes" shall mean taxes on real property or real estate andshall include the taxes both on land and the improvements thereon;
(7) "Land trustees" and "land trust" shall mean the land trustees andland trust as the same are created by and described in section 141.700;
(8) "Municipality" shall include any incorporated city or town, or apart thereof, located in whole or in part within a county of class one, whichmunicipality now has or which may hereafter contain a population of twothousand five hundred inhabitants or more, according to the last precedingfederal decennial census;
(9) "Person" shall mean any individual, male or female, firm,copartnership, joint adventure, association, corporation, estate, trust,business trust, receiver or trustee appointed by any state or federal court,trustee otherwise created, syndicate, or any other group or combination actingas a unit, and the plural as well as the singular number;
(10) "School district", "road district", "water district", "sewerdistrict", "levee district", "drainage district", "special benefit district","special assessment district", or "park district" shall include those locatedwithin a county as such county is described in subdivision (3) of thissection;
(11) "Sheriff" and "circuit clerk" shall mean the sheriff and circuitclerk, respectively, of any county affected by sections 141.210 to 141.810;
(12) "Tax bill" as used in sections 141.210 to 141.810 shall representreal estate taxes and the lien thereof, whether general or special, levied andassessed by any taxing authority;
(13) "Tax district" shall mean the state of Missouri and any county,municipality, school district, road district, water district, sewer district,levee district, drainage district, special benefit district, specialassessment district, or park district, located in any municipality or countyas herein described;
(14) "Tax lien" shall mean the lien of any tax bill as defined insubdivision (12) of this section;
(15) "Taxing authority" shall include any governmental, managing,administering or other lawful authority, now or hereafter empowered by law toissue tax bills, the state of Missouri or any county, municipality, schooldistrict, road district, water district, sewer district, levee district,drainage district, special benefit district, special assessment district, orpark district, affected by sections 141.210 to 141.810.
(L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894)
*Original rolls (S.B. 894, 2000) contain the numerals "393", an apparent typographical error.
Definitions (first class charter counties, and Clay and Buchanancounties).
141.220. The following words, terms and definitions, when used insections 141.210 to 141.810, shall have the meanings ascribed to them in thissection, except where the text clearly indicates a different meaning:
(1) "Appraiser" shall mean a state licensed or certified appraiserlicensed or certified pursuant to chapter 339*, RSMo, who is not an employeeof the collector or collection authority;
(2) "Collector" shall mean the collector of the revenue in any countyaffected by sections 141.210 to 141.810;
(3) "County" shall mean any county of the first class in this statehaving a charter form of government, any county of the first class not havinga charter form of government with a population of at least one hundred fiftythousand but less than one hundred sixty thousand and any county of the firstclass not having a charter form of government with a population of at leasteighty-two thousand but less than eighty-five thousand;
(4) "Court" shall mean the circuit court of any county affected bysections 141.210 to 141.810;
(5) "Delinquent land tax attorney" shall mean a licensedattorney-at-law, employed or designated by the collector as hereinafterprovided;
(6) "Land taxes" shall mean taxes on real property or real estate andshall include the taxes both on land and the improvements thereon;
(7) "Land trustees" and "land trust" shall mean the land trustees andland trust as the same are created by and described in section 141.700;
(8) "Municipality" shall include any incorporated city or town, or apart thereof, located in whole or in part within a county of class one, whichmunicipality now has or which may hereafter contain a population of twothousand five hundred inhabitants or more, according to the last precedingfederal decennial census;
(9) "Person" shall mean any individual, male or female, firm,copartnership, joint adventure, association, corporation, estate, trust,business trust, receiver or trustee appointed by any state or federal court,trustee otherwise created, syndicate, or any other group or combination actingas a unit, and the plural as well as the singular number;
(10) "School district", "road district", "water district", "sewerdistrict", "levee district", "drainage district", "special benefit district","special assessment district", or "park district" shall include those locatedwithin a county as such county is described in subdivision (3) of thissection;
(11) "Sheriff" and "circuit clerk" shall mean the sheriff and circuitclerk, respectively, of any county affected by sections 141.210 to 141.810;
(12) "Tax bill" as used in sections 141.210 to 141.810 shall representreal estate taxes and the lien thereof, whether general or special, levied andassessed by any taxing authority;
(13) "Tax district" shall mean the state of Missouri and any county,municipality, school district, road district, water district, sewer district,levee district, drainage district, special benefit district, specialassessment district, or park district, located in any municipality or countyas herein described;
(14) "Tax lien" shall mean the lien of any tax bill as defined insubdivision (12) of this section;
(15) "Taxing authority" shall include any governmental, managing,administering or other lawful authority, now or hereafter empowered by law toissue tax bills, the state of Missouri or any county, municipality, schooldistrict, road district, water district, sewer district, levee district,drainage district, special benefit district, special assessment district, orpark district, affected by sections 141.210 to 141.810.
(L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894)
*Original rolls (S.B. 894, 2000) contain the numerals "393", an apparent typographical error.
Definitions (first class charter counties, and Clay and Buchanancounties).
141.220. The following words, terms and definitions, when used insections 141.210 to 141.810, shall have the meanings ascribed to them in thissection, except where the text clearly indicates a different meaning:
(1) "Appraiser" shall mean a state licensed or certified appraiserlicensed or certified pursuant to chapter 339*, RSMo, who is not an employeeof the collector or collection authority;
(2) "Collector" shall mean the collector of the revenue in any countyaffected by sections 141.210 to 141.810;
(3) "County" shall mean any county of the first class in this statehaving a charter form of government, any county of the first class not havinga charter form of government with a population of at least one hundred fiftythousand but less than one hundred sixty thousand and any county of the firstclass not having a charter form of government with a population of at leasteighty-two thousand but less than eighty-five thousand;
(4) "Court" shall mean the circuit court of any county affected bysections 141.210 to 141.810;
(5) "Delinquent land tax attorney" shall mean a licensedattorney-at-law, employed or designated by the collector as hereinafterprovided;
(6) "Land taxes" shall mean taxes on real property or real estate andshall include the taxes both on land and the improvements thereon;
(7) "Land trustees" and "land trust" shall mean the land trustees andland trust as the same are created by and described in section 141.700;
(8) "Municipality" shall include any incorporated city or town, or apart thereof, located in whole or in part within a county of class one, whichmunicipality now has or which may hereafter contain a population of twothousand five hundred inhabitants or more, according to the last precedingfederal decennial census;
(9) "Person" shall mean any individual, male or female, firm,copartnership, joint adventure, association, corporation, estate, trust,business trust, receiver or trustee appointed by any state or federal court,trustee otherwise created, syndicate, or any other group or combination actingas a unit, and the plural as well as the singular number;
(10) "School district", "road district", "water district", "sewerdistrict", "levee district", "drainage district", "special benefit district","special assessment district", or "park district" shall include those locatedwithin a county as such county is described in subdivision (3) of thissection;
(11) "Sheriff" and "circuit clerk" shall mean the sheriff and circuitclerk, respectively, of any county affected by sections 141.210 to 141.810;
(12) "Tax bill" as used in sections 141.210 to 141.810 shall representreal estate taxes and the lien thereof, whether general or special, levied andassessed by any taxing authority;
(13) "Tax district" shall mean the state of Missouri and any county,municipality, school district, road district, water district, sewer district,levee district, drainage district, special benefit district, specialassessment district, or park district, located in any municipality or countyas herein described;
(14) "Tax lien" shall mean the lien of any tax bill as defined insubdivision (12) of this section;
(15) "Taxing authority" shall include any governmental, managing,administering or other lawful authority, now or hereafter empowered by law toissue tax bills, the state of Missouri or any county, municipality, schooldistrict, road district, water district, sewer district, levee district,drainage district, special benefit district, special assessment district, orpark district, affected by sections 141.210 to 141.810.
(L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894)
*Original rolls (S.B. 894, 2000) contain the numerals "393", an apparent typographical error.
