# Mo. Rev. Stat. § 140.040: 140.040 Correction of delinquent lists by county commission — certified to whom

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.040

## Section

- **Citation:** Mo. Rev. Stat. § 140.040
- **Heading:** 140.040 Correction of delinquent lists by county commission — certified to whom
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 140 / Section 140.040

## Text

140.040. Correction of delinquent lists by county commission — certified to whom. — At the term of the county commission at which the several delinquent lists are required by law to be returned and certified, the commission shall examine and compare the list of lands and town lots on which the taxes remain due and unpaid. If any lands or town lots have been assessed more than once, or if any of the lands or town lots are not subject to taxation, or if the legal subdivision is incorrectly described, in all these cases the commission shall correct the error by the best means in their power, and cause the list so corrected to be certified and filed in the office of the clerk of the county commission.

(RSMo 1939 § 11114, A.L. 1945 p. 1910, A.L. 1959 H.B. 106) Prior revisions: 1929 § 9942; 1919 § 12934; 1909 § 11488

## Nearby sections

- [Mo. Rev. Stat. § 140.010 140.010 County collector — enforcement of state's lien — alternative, partial ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.010.md)
- [Mo. Rev. Stat. § 140.030 140.030 Collector to make delinquent lists.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.030.md)
- [Mo. Rev. Stat. § 140.040 140.040 Correction of delinquent lists by county commission — certified to whom.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.040.md)
- [Mo. Rev. Stat. § 140.050 140.050 Clerk to make back tax book — delivery to collector, collection — ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.050.md)
- [Mo. Rev. Stat. § 140.060 140.060 Back tax book — contents — interest.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.060.md)
- [Mo. Rev. Stat. § 140.070 140.070 Delinquent real estate taxes extended into back tax book.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.070.md)
- [Mo. Rev. Stat. § 140.080 140.080 County clerk and collector, comparison of lists — clerk's certification.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.080.md)
- [Mo. Rev. Stat. § 140.090 140.090 Back tax book to be in alphabetical order.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.090.md)
- [Mo. Rev. Stat. § 140.100 140.100 Penalty against delinquent lands — recording fee — additional recording ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.100.md)
- [Mo. Rev. Stat. § 140.110 140.110 Collection of back taxes, payments applied, how, exceptions — removal of lien.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.110.md)
- [Mo. Rev. Stat. § 140.115 140.115 Lien prohibited on property in back tax book, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.115.md)
- [Mo. Rev. Stat. § 140.120 140.120 May compromise back taxes.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.120.md)
- [Mo. Rev. Stat. § 140.130 140.130 Examination of back tax books by board of equalization.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.130.md)
- [Mo. Rev. Stat. § 140.140 140.140 Collector — reports.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.140.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.040. Check the current official text before relying on it. Not legal advice.