Missouri Revised Statutes













Chapter 139

Payment and Collection of Current Taxes

←139.040

Section 139.050.1

139.052→

August 28, 2015

Taxes payable in installments--exemption for property taxes paid by financial institutions.

139.050. 1. In all constitutional charter cities in this state which

have seven hundred thousand inhabitants or more, all current and all

delinquent general, school and city taxes may be paid entirely, or in

installments of at least twenty-five percent of the taxes, and the delinquent

taxes shall bear interest at the rate provided by section 140.100 and shall

be subject to the fees provided by law.



2. The director of revenue shall issue receipts for the partial payments.



3. Subsection 1 of this section shall not apply to payment for real

property taxes by financial institutions, as defined in section 381.410, who

pay tax obligations which they service from escrow accounts, as defined in

Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.



(RSMo 1939 § 11208, A.L. 1947 V. I p. 538, A.L. 1959 H.B. 106, A.L.

2001 H.B. 738 merged with S.B. 186)





1991



1991



139.050. 1. In all constitutional charter cities in this

state which have seven hundred thousand inhabitants or more, all

current and all delinquent general, school and city taxes may be

paid entirely, or in installments of at least twenty-five percent

of the taxes, and the delinquent taxes shall bear interest at the

rate provided by section 140.100, RSMo, and shall be subject to

the fees provided by law.



2. The director of revenue shall issue receipts for the

partial payments.



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