Mo. Rev. Stat. § 52.285
Current with changes from the 2023 Legislative Session
The collector of revenue in all counties of the second class shall on or before December thirty-first of each year send appropriate notices of the total amount of delinquent real estate taxes due and owing to each person shown by his records as owing delinquent taxes.
§ 52.285, RSMo
Effective 1/1/1988