§ 24-21. Collector to return lists of delinquent taxes.

It shall be the duty of the city collector, annually, to make out under oath lists of delinquent taxes remaining due and uncollected for each year, to be known as the "Land and Lot Delinquent List" and the "Personal Delinquent List," and to return same to the first meeting of the city council in April of each year. It shall be the duty of the city council at the meeting at which such delinquent lists are returned, or as soon as may be thereafter, to carefully examine the same, and if it shall appear that all property and taxes contained in such lists are properly returned as delinquent, it shall approve the same and cause a record thereof to be entered on the journal, and cause the amount thereof to be credited to the account of the city collector. The council shall cause the land and lot delinquent list and the personal delinquent list to be returned to the city collector who shall be charged therewith and shall proceed to collect the same in the same manner and under the same regulations as are or may be provided by law for the collection of delinquent lists of real and personal taxes for state and county purposes; provided, all suits for the collection of city taxes shall be brought in the name of the state, at the relation and to the use of the city collector.

(Ord. No. 13, § 9, 4-18-11; Ord. No. 309, § 2, 4-3-39)

State law reference— Similar provisions, RSMo 94.170.