Section 49 Conclusion

• Library: Tax Law 2009

While this chapter has primarily been devoted to formal and legal resolutions of municipal tax matters, counsel’s initial response may well be by informal arrangement with the municipality. At the same time,

counsel should be alert to the limited power of the municipal corporation to compromise tax indebtedness. See § 94.050, RSMo 2000.

Counsel is advised to determine the proper municipal personnel before establishing contact and making inquiries. As a practical matter, the collector’s office is often...