Missouri § 140.060 - Back tax book — contents — interest.
Full text of Missouri Revised Statutes of Missouri § 140.060 — Back tax book — contents — interest., with citation guidance and answers to common questions.
§ 140.060. Back tax book — contents — interest.
1. The back tax book shall be made up as follows:
(1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof;
(2) The name of the owner, if known, and if unknown, the name of the person to whom the land was last assessed shall be set forth opposite each tract of land or city or town lot;
(3) In appropriate columns shall be entered the year or years for which the land is delinquent, the amount of original tax due each fund, the interest due on the tax at the time of making the back tax book, the clerk's fees then due, and the aggregate amount of taxes, interest, and clerk's fees charged against the land for all the years delinquent.
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(RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494
---- end of effective 28 Aug 1959 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 140.060
What does Revised Statutes of Missouri § 140.060 cover?
Section 140.060 ("Back tax book — contents — interest.") 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 § 140.060?
A common citation format is "Revised Statutes of Missouri § 140.060" (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 § 140.060 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.