Missouri § 92.710 - Definitions.
Full text of Missouri Revised Statutes of Missouri § 92.710 — Definitions., with citation guidance and answers to common questions.
§ 92.710. Definitions.
The following words, terms and definitions, when used in sections 92.700 to 92.920, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning:
(1) "Collector", the collector of revenue of any city operating under the provisions of sections 92.700 to 92.920;
(2) "Land reutilization authority", and "land reutilization commission", the authority and commission as created by section 92.875;
(3) "Land taxes", general taxes on real property or real estate and shall include the taxes both on land and the improvements thereon;
(4) "Person", any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or federal court, trustee otherwise created, syndicate, or any other group or combination acting as a unit;
(5) "School district", "water district", "sewer district", "special benefit district", "special assessment district" shall include those districts located totally or partially within any city operating under the provisions of sections 92.700 to 92.920;
(6) "Sheriff", "circuit clerk", and "assessor", the sheriff, circuit clerk, and assessor, respectively, of any city operating under the provisions of sections 92.700 to 92.920;
(7) "Tax bill", as used in sections 92.700 to 92.920, the real estate taxes and the lien thereof, levied and assessed by any taxing authority;
(8) "Tax district", the state of Missouri and any city, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, located within any city operating under the provisions of sections 92.700 to 92.920;
(9) "Tax lien", the lien of any tax bill as defined in subdivision (7) of this section;
(10) "Taxing authority", any governmental, or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri, or any city, municipality, school district, road district, water district, sewer district, levee district, or drainage district, affected by the provisions of sections 92.700 to 92.920.
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(L. 1971 H.B. 472 § 3, A.L. 1989 H.B. 342)
---- end of effective 28 Aug 1989 ----
Frequently Asked Questions About Missouri § 92.710
What does Revised Statutes of Missouri § 92.710 cover?
Section 92.710 ("Definitions.") 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 § 92.710?
A common citation format is "Revised Statutes of Missouri § 92.710" (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 § 92.710 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.