Mo. Rev. Stat. § 151.270
Current with changes from the 2023 Legislative Session
County collectors shall, at their annual settlements with the county commission, also settle and account for all railroad taxes by them collected, and shall receive credit accordingly; but they shall receive no credit for delinquent taxes until they shall have exhausted all legal remedies to collect the same, and shall have filed an affidavit to that effect.
§ 151.270, RSMo
RSMo 1939 § 11273, A.L. 1945 p. 1825 § 30