140.030. Collector to make delinquent lists.

Collector to make delinquent lists.

140.030. Whenever any collector shall be unable to collectany taxes specified on the tax book, having diligently endeavoredand used all lawful means to collect the same, he shall makelists thereof, one to be called the "tangible personal propertydelinquent list", in which shall be stated the names of allpersons owing taxes on tangible personal property, where taxescannot be collected, alphabetically arranged, with the amount duefrom each, and the other to be called the "land delinquent list",in which shall be stated the taxes on lands and town lots wheretaxes have not been collected, with a full description of saidlands and lots, and the amount of taxes due thereon, set oppositeeach tract of land or town lot; and a like list of all delinquentclerks and other officers required to pay to the collector theamount of revenue by them respectively received, to be called the"delinquent list of officers".

(RSMo 1939 § 11110, A.L. 1945 p. 1847)

Prior revisions: 1929 § 9938; 1919 § 12930; 1909 § 11484