Missouri § 141.320 - Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when.

§ 141.320. Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when.

1.  The collector shall, at the collector's option, appoint a delinquent land tax attorney, to be compensated as necessary for the performance of the collector's duties under this chapter, or in counties having a county counselor, the collector shall, at the collector's option, designate the county counselor and such of the counselor's assistants as shall appear necessary to act as the delinquent land tax attorney.

2.  A delinquent land tax attorney who is not the county counselor, with the approval of the collector, may appoint one or more assistant delinquent land tax attorneys and such clerical employees as may be necessary, to be compensated as necessary for the performance of duties under this chapter; and the appointed delinquent tax attorney may incur such reasonable expenses as are necessary for the performance of the attorney's duties.

3.  The delinquent land tax attorney and the attorney's assistants shall perform legal services for the collector and shall act as attorney for the collector in the prosecution of all suits brought for the collection of land taxes; but the attorney and the collector shall not perform legal services for the land trust or any land bank agency.

4.  Salaries and expenses of a delinquent land tax attorney who is not also the county counselor, the attorney's assistants, and the attorney's employees shall be paid monthly out of the treasury of the county from the same funds as employees of the collector whenever the funds provided for by sections 141.150, 141.270, and 141.620 are not sufficient for such purpose.

5.  The compensation herein provided shall be the total compensation for a delinquent land tax attorney who is not also a county counselor, and the attorney's assistants and employees.

6.  A delinquent land tax attorney who is not also the county counselor shall make a return quarterly to the county commission of such county of all compensation received by the attorney, and of all amounts owing to the attorney by the collector, and of all salaries and expenses of any assistants and employees, stating the same in detail, and verifying such amounts by affidavit.

7.  The attorney's fees shall be taxed as costs in the suit and collected as other costs.

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(L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1951 p. 837, A.L. 1955 p. 841, A.L. 1961 p. 608, A.L. 1982 H.B. 1351, et al., 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 ----

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