Current with changes from the 2024 Legislative Session
Section 141.300 - Tax bill lists - receipt for aggregate amount by collector - monthly statement1. The collector shall receipt for the aggregate amount of such delinquent tax bills appearing on the list or lists filed with the collector under the provisions of section 141.290, which receipt shall be held by the owner or holder of the tax bills or by the treasurer or other corresponding financial officer of the taxing authority so filing such list with the collector.2. The collector shall, on or before the fifth day of each month, file with the owner or holder of any tax bill or with the treasurer or other corresponding financial officer of any taxing authority, a detailed statement, verified by affidavit, of all taxes collected by the collector during the preceding month which appear on the list or lists received by the collector, and shall, on or before the fifteenth day of the month, pay the same, less the collector's commissions and costs payable to the county, to the tax bill owner or holder or to the treasurer or other corresponding financial officer of any taxing authority; provided, however, that the collector shall be given credit for the full amount of any tax bill where title to the real estate described in such tax bill is taken by a land trust, or which is bid on by a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a deemed sale under subsection 3 of section 141.560, or which is included in the bid of a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a sale under subdivision (2) of subsection 2 of section 141.550.Amended by 2024 Mo. Laws, HB 2062,s A, eff. 8/28/2024.L. 1943 p. 1029 § 9, A.L. 2012H.B. 1659 & A.1116