Operation under law (first class charter counties).
141.230. 1. The land tax collection law shall apply to allcounties of class one which are now operating under theprovisions thereof or which may hereafter elect to operate underthe provisions of sections 141.210 to 141.810 by adoption of aresolution or order of the county commission of such county,except that counties of the first class not having a charter formof government may not elect to operate under the provisions ofsections 141.210 to 141.810. Any county commission so adoptingsuch resolution or order shall file a certified copy thereofwithin ten days after the adoption of said resolution or orderwith the clerk of the county commission and with the collector ofrevenue for such county, and with the mayor and city collector orchief financial officer of each municipality in such county, asdefined by section 141.220.
2. After the adoption of such resolution or order by suchcounty commission, any such municipality may by resolution orordinance of its proper governing authority elect to adopt andcome within the provisions of the land tax collection law, andthereafter shall cooperate with such county under the provisionsof sections 141.210 to 141.810. Any such county or municipalitywhich shall, in the manner provided herein, have elected to comewithin the provisions of sections 141.210 to 141.810 by adoptionof such resolution, order or ordinance, may, after a period ofone year from the effective date of such resolution, order orordinance, adopt by similar means a resolution, order orordinance, rescinding the election to adopt the provisions of theland tax collection law and certified copies of such resolution,order or ordinance shall be filed in the same manner as saidoriginal resolution, order or ordinance; provided, that suchresolution, order or ordinance rescinding or nullifying theelection to adopt the provisions of sections 141.210 to 141.810shall not become effective for one year thereafter nor shall itinvalidate or in any way affect any proceedings in rem forforeclosure which may have been instituted under the provisionsof sections 141.210 to 141.810, but all such actions andproceedings so instituted while the provisions of said sectionswere in full force and effect shall be prosecuted to theirconclusion and completion; provided further, that any county ormunicipality which may have operated under sections 141.210 to141.810 prior to the enactment of this section may hereafterelect to terminate any further operation under sections 141.210to 141.810 by proceeding in manner and form and to the sameeffect as though it had originally elected to operate under theprovisions of sections 141.210 to 141.810.
3. Any city located partly within and partly without a classone county, which city and county now are or hereafter may beoperating under the provisions of sections 141.210 to 141.810,may collect its delinquent tax bills imposed against realproperty located in that part of such city situated within suchclass one county, pursuant to the provisions of sections 141.210to 141.810; provided, however, that tax bills imposed againstreal estate, located in that part of such city outside of thelimits of any such class one county, shall be collected under theprovisions of the charter of any such city, or under such otherprovisions as may be provided by law.
(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)
Operation under law (first class charter counties).
141.230. 1. The land tax collection law shall apply to allcounties of class one which are now operating under theprovisions thereof or which may hereafter elect to operate underthe provisions of sections 141.210 to 141.810 by adoption of aresolution or order of the county commission of such county,except that counties of the first class not having a charter formof government may not elect to operate under the provisions ofsections 141.210 to 141.810. Any county commission so adoptingsuch resolution or order shall file a certified copy thereofwithin ten days after the adoption of said resolution or orderwith the clerk of the county commission and with the collector ofrevenue for such county, and with the mayor and city collector orchief financial officer of each municipality in such county, asdefined by section 141.220.
2. After the adoption of such resolution or order by suchcounty commission, any such municipality may by resolution orordinance of its proper governing authority elect to adopt andcome within the provisions of the land tax collection law, andthereafter shall cooperate with such county under the provisionsof sections 141.210 to 141.810. Any such county or municipalitywhich shall, in the manner provided herein, have elected to comewithin the provisions of sections 141.210 to 141.810 by adoptionof such resolution, order or ordinance, may, after a period ofone year from the effective date of such resolution, order orordinance, adopt by similar means a resolution, order orordinance, rescinding the election to adopt the provisions of theland tax collection law and certified copies of such resolution,order or ordinance shall be filed in the same manner as saidoriginal resolution, order or ordinance; provided, that suchresolution, order or ordinance rescinding or nullifying theelection to adopt the provisions of sections 141.210 to 141.810shall not become effective for one year thereafter nor shall itinvalidate or in any way affect any proceedings in rem forforeclosure which may have been instituted under the provisionsof sections 141.210 to 141.810, but all such actions andproceedings so instituted while the provisions of said sectionswere in full force and effect shall be prosecuted to theirconclusion and completion; provided further, that any county ormunicipality which may have operated under sections 141.210 to141.810 prior to the enactment of this section may hereafterelect to terminate any further operation under sections 141.210to 141.810 by proceeding in manner and form and to the sameeffect as though it had originally elected to operate under theprovisions of sections 141.210 to 141.810.
3. Any city located partly within and partly without a classone county, which city and county now are or hereafter may beoperating under the provisions of sections 141.210 to 141.810,may collect its delinquent tax bills imposed against realproperty located in that part of such city situated within suchclass one county, pursuant to the provisions of sections 141.210to 141.810; provided, however, that tax bills imposed againstreal estate, located in that part of such city outside of thelimits of any such class one county, shall be collected under theprovisions of the charter of any such city, or under such otherprovisions as may be provided by law.
(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)
Operation under law (first class charter counties).
141.230. 1. The land tax collection law shall apply to allcounties of class one which are now operating under theprovisions thereof or which may hereafter elect to operate underthe provisions of sections 141.210 to 141.810 by adoption of aresolution or order of the county commission of such county,except that counties of the first class not having a charter formof government may not elect to operate under the provisions ofsections 141.210 to 141.810. Any county commission so adoptingsuch resolution or order shall file a certified copy thereofwithin ten days after the adoption of said resolution or orderwith the clerk of the county commission and with the collector ofrevenue for such county, and with the mayor and city collector orchief financial officer of each municipality in such county, asdefined by section 141.220.
2. After the adoption of such resolution or order by suchcounty commission, any such municipality may by resolution orordinance of its proper governing authority elect to adopt andcome within the provisions of the land tax collection law, andthereafter shall cooperate with such county under the provisionsof sections 141.210 to 141.810. Any such county or municipalitywhich shall, in the manner provided herein, have elected to comewithin the provisions of sections 141.210 to 141.810 by adoptionof such resolution, order or ordinance, may, after a period ofone year from the effective date of such resolution, order orordinance, adopt by similar means a resolution, order orordinance, rescinding the election to adopt the provisions of theland tax collection law and certified copies of such resolution,order or ordinance shall be filed in the same manner as saidoriginal resolution, order or ordinance; provided, that suchresolution, order or ordinance rescinding or nullifying theelection to adopt the provisions of sections 141.210 to 141.810shall not become effective for one year thereafter nor shall itinvalidate or in any way affect any proceedings in rem forforeclosure which may have been instituted under the provisionsof sections 141.210 to 141.810, but all such actions andproceedings so instituted while the provisions of said sectionswere in full force and effect shall be prosecuted to theirconclusion and completion; provided further, that any county ormunicipality which may have operated under sections 141.210 to141.810 prior to the enactment of this section may hereafterelect to terminate any further operation under sections 141.210to 141.810 by proceeding in manner and form and to the sameeffect as though it had originally elected to operate under theprovisions of sections 141.210 to 141.810.
3. Any city located partly within and partly without a classone county, which city and county now are or hereafter may beoperating under the provisions of sections 141.210 to 141.810,may collect its delinquent tax bills imposed against realproperty located in that part of such city situated within suchclass one county, pursuant to the provisions of sections 141.210to 141.810; provided, however, that tax bills imposed againstreal estate, located in that part of such city outside of thelimits of any such class one county, shall be collected under theprovisions of the charter of any such city, or under such otherprovisions as may be provided by law.
(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)
