Missouri § 140.740 - Notification to delinquent taxpayer — fee.
Full text of Missouri Revised Statutes of Missouri § 140.740 — Notification to delinquent taxpayer — fee., with citation guidance and answers to common questions.
§ 140.740. Notification to delinquent taxpayer — fee.
1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the amount due and the years for which they are due, and that if the same are not paid within thirty days an action will be brought to recover such taxes; for which notice a fee of twenty-five cents may be charged and collected by the collector. In any action to recover said personal property taxes a certificate of the collector that he has mailed said notice as herein required and giving the date of such mailing shall be attached to the petition and shall constitute prima facie evidence that such notice has been duly given.
2. In each such action a fee in the amount of ten percent of the taxes due, but in no event less than five dollars, shall be allowed the attorney for the collector. Such attorney fee and all collector's fees shall be included in the judgment for taxes in such action.
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(RSMo 1939 § 11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)
Prior revisions: 1929 § 9941; 1919 § 12933
---- end of effective 28 Aug 1951 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 140.740
What does Revised Statutes of Missouri § 140.740 cover?
Section 140.740 ("Notification to delinquent taxpayer — fee.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 140.740?
A common citation format is "Revised Statutes of Missouri § 140.740" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 140.740 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.