Missouri § 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
Full text of Missouri Revised Statutes of Missouri § 139.090 — Receipt for payment — duplicates — payment on parts of tracts and undivided interests., with citation guidance and answers to common questions.
§ 139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests.
1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name of the person for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description on the collector's list, in whole or in part, as the case may be, and the collector shall enter "paid" against each tract or lot of land when he collects the tax thereon. The collector shall charge a fee of one dollar for any duplicate personal tax receipt issued by him.
2. The collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes; provided, the persons paying such tax shall furnish a particular specification of the part, and if the tax on the remainder of such lot and parcel of land shall remain unpaid, the collector shall enter such specification in his return, to the end that the part on which the tax remains unpaid may be clearly known.
3. If payment is made on an undivided share of real estate, the collector shall enter on his record the name of the owner of such share, so as to designate upon whose undivided share the tax has been paid.
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(RSMo 1939 § 11084, A.L. 1979 H.B. 148)
Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459
(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.
---- end of effective 28 Aug 1979 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 139.090
What does Revised Statutes of Missouri § 139.090 cover?
Section 139.090 ("Receipt for payment — duplicates — payment on parts of tracts and undivided interests.") 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 § 139.090?
A common citation format is "Revised Statutes of Missouri § 139.090" (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 § 139.090 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.