# Mo. Rev. Stat. § 140.060: 140.060 Back tax book — contents — interest

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.060

## Section

- **Citation:** Mo. Rev. Stat. § 140.060
- **Heading:** 140.060 Back tax book — contents — interest
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 140 / Section 140.060

## Text

140.060. Back tax book — contents — interest. — 1. The back tax book shall be made up as follows:

(1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof;

(2) The name of the owner, if known, and if unknown, the name of the person to whom the land was last assessed shall be set forth opposite each tract of land or city or town lot;

(3) In appropriate columns shall be entered the year or years for which the land is delinquent, the amount of original tax due each fund, the interest due on the tax at the time of making the back tax book, the clerk's fees then due, and the aggregate amount of taxes, interest, and clerk's fees charged against the land for all the years delinquent.

(RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106) Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494

## 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_S140.060. Check the current official text before relying on it. Not legal advice.