Missouri § 88.814 - Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when.
Full text of Missouri Revised Statutes of Missouri § 88.814 — Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when., with citation guidance and answers to common questions.
§ 88.814. Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when.
1. Any error made in issuing any tax bill may be corrected by the clerk of the city, town or village who issued it, or his successor in office, either by interlineations in it, or by issuing a new tax bill in lieu of the erroneous one, but when a tax bill is corrected by interlineations the date of making same shall be certified to by the clerk on the margin or back of the bill.
2. In any action brought on any special tax bill the court may correct any error in the amount of the tax bill, and in any case where it is shown that the work done was not as good as required by the contract, the court may give judgment for the reasonable value of the work chargeable against the land described in the special tax bill; and in all actions to enforce any special tax bill the court shall fix and allow a reasonable attorney fee to the plaintiff's attorney for his services in the prosecution of said action and tax the same as costs in the proceeding.
3. In all cases where work is done or improvements made and the cost thereof is assessed as a special tax, any owner of property upon which such tax is levied may request, and the legislative body of such city, town or village shall grant, a public hearing to determine whether such assessment is excessive or is levied at a greater sum than was stated in the notices required by section 88.812. The legislative body is hereby empowered to adjust or reduce such assessment which is determined to be excessive or levied at a greater sum than was stated in the notices. If such adjustments or reductions result in the collection of special taxes insufficient to pay the costs of work done or improvements made, the city, town or village may pay the difference between costs accrued and special taxes collected out of general revenue.
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(L. 1959 S.B. 344 § 4, A.L. 1975 H.B. 220)
---- end of effective 28 Aug 1975 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 88.814
What does Revised Statutes of Missouri § 88.814 cover?
Section 88.814 ("Errors in tax bills, corrected, how — hearing required, when — adjustment authorized — general revenue funds to be used to pay balance, when.") 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 § 88.814?
A common citation format is "Revised Statutes of Missouri § 88.814" (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 § 88.814 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.