Missouri § 139.160 - Return of delinquent lists — settlement — inspection of lists by commission.
Full text of Missouri Revised Statutes of Missouri § 139.160 — Return of delinquent lists — settlement — inspection of lists by commission., with citation guidance and answers to common questions.
§ 139.160. Return of delinquent lists — settlement — inspection of lists by commission.
1. At the term of the county commission to be held on the first Monday in March, the collector shall return the delinquent lists and back tax books, and in the city of St. Louis the uncollected tax bills and back tax books, under oath or affirmation, to such commission, and settle his accounts of all moneys received by him on account of taxes and other sources of revenue, and the amount of such delinquent lists, or so much thereof as the commission shall find properly returned delinquent, shall be allowed and credited to him on his settlement.
2. Before allowing the collector such credit for any delinquent lists, the county commission shall make special inquiry and be fully satisfied that he has used due diligence to collect the same, and that he could not find any personal property of the taxpayer out of which to make the taxes.
3. If the commission is satisfied that there are any names on the lists of persons who have personal property out of which the taxes could have been made, it shall, in passing upon such lists, strike such names therefrom.
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(RSMo 1939 § 11089)
Prior revisions: 1929 § 9918; 1919 § 12910; 1909 § 11464
---- end of effective 28 Aug 1939 ----
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 139.160
What does Revised Statutes of Missouri § 139.160 cover?
Section 139.160 ("Return of delinquent lists — settlement — inspection of lists by commission.") 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 § 139.160?
A common citation format is "Revised Statutes of Missouri § 139.160" (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 § 139.160 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.