Missouri § 141.300 - Tax bill lists — receipt for aggregate amount by collector — monthly statement.
Full text of Missouri Revised Statutes of Missouri § 141.300 — Tax bill lists — receipt for aggregate amount by collector — monthly statement., with citation guidance and answers to common questions.
§ 141.300. Tax bill lists — receipt for aggregate amount by collector — monthly statement.
1. The collector shall receipt for the aggregate amount of such delinquent tax bills appearing on the list or lists filed with the collector under the provisions of section 141.290, which receipt shall be held by the owner or holder of the tax bills or by the treasurer or other corresponding financial officer of the taxing authority filing such list with the collector.
2. The collector shall, on or before the fifth day of each month, file with the owner or holder of any tax bill or with the treasurer or other corresponding financial officer of any taxing authority, a detailed statement, verified by affidavit, of all taxes collected by the collector during the preceding month which appear on the list or lists received by the collector, and shall, on or before the fifteenth day of the month, pay the same, less the collector's commissions and costs payable to the county, to the tax bill owner or holder or to the treasurer or other corresponding financial officer of any taxing authority; provided, however, that the collector shall be given credit for the full amount of any tax bill where title to the real estate described in such tax bill is taken by a land trust, or which is bid on by a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a deemed sale under subsection 3 of section 141.560, or which is included in the bid of a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a sale under subdivision (2) of subsection 2 of section 141.550.
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(L. 1943 p. 1029 § 9, A.L. 2012 H.B. 1659 & 1116, A.L. 2024 H.B. 2062, A.L. 2026 S.B. 973)
Severability clause, see § 1.1007
---- end of effective 28 Aug 2026 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 141.300
What does Revised Statutes of Missouri § 141.300 cover?
Section 141.300 ("Tax bill lists — receipt for aggregate amount by collector — monthly statement.") 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 § 141.300?
A common citation format is "Revised Statutes of Missouri § 141.300" (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 § 141.300 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.