Section 17 Generally

• Library: Tax Law 2009

Chapter 140, RSMo, deals with the collection of delinquent taxes in general, and it is under §§ 140.665–140.720, RSMo 2000, that the municipal corporation takes advantage of existing state and county mechanisms to collect its taxes. Representing the taxpayer at a time when the taxing authority is already beginning collection action may be somewhat frustrating; protecting the taxpayer’s interest and defeating collection efforts, however, are not beyond the reasonable opportunities extended to the practitioner even though representation is coming somewhat belatedly.

The city advises the county collector of the property on which taxes or special assessments...