§ 92.010 Maximum rate of levy for general purposes — method of increase (St. Louis)
§ 92.012 Sewer lateral lines connected to public lines, fee added to general tax ..
§ 92.020 Additional levy for library, hospital, recreational purposes authorized
§ 92.030 Maximum rate of levy for municipal purposes (Kansas City)
§ 92.031 Annual tax for debt service, rate — (Kansas City)
§ 92.035 Additional levy for museum purposes — admission to be free, when (Kansas City)
§ 92.036 Residency requirements for officers and board members of museum (Kansas City)
§ 92.040 Taxation and licensing of merchants and manufacturers by certain cities, ..
§ 92.041 Certain property of merchants and manufacturers classified for tax purposes ..
§ 92.043 Lower tax levy authorized on certain property of merchants and ..
§ 92.045 Certain cities may license, tax and regulate manufacturers, and other ..
§ 92.047 Inconsistent laws repealed — certain laws declared not inconsistent (St. ..
§ 92.050 Back tax books
§ 92.060 Back taxes, how collected
§ 92.070 Informality not to affect validity of books
§ 92.073 Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis ..
§ 92.074 Title of law
§ 92.077 Definitions
§ 92.080 Municipalities prohibited from imposing certain taxes on telecommunications ..
§ 92.083 Terms used in ordinances to have statutory meaning, when — existing ..
§ 92.086 List of municipalities with business license tax ordinances to be published ..
§ 92.089 Findings of general assembly — immunity for telecommunications companies, when
§ 92.092 Nonseverability clause
§ 92.095 Severability clause
§ 92.105 Intent clause
§ 92.111 Limitation on imposition of earnings tax — definitions
§ 92.113 Definition of salaries, wages, commissions and other compensation
§ 92.115 Constitutional charter cities — requirements — ballot language
§ 92.120 Tax rate limits
§ 92.125 Reduction of earnings tax, when, amount
§ 92.130 Income exempt from earnings tax
§ 92.140 Exemptions and deductions from tax may be authorized by city
§ 92.150 Net profits, how ascertained
§ 92.160 Tax ordinance to contain formulae for taxing profits of nonresidents
§ 92.170 Employers may collect tax, and allowance may be authorized
§ 92.180 Wage brackets may be established
§ 92.190 Tax ordinance not to require copies of federal or state income tax returns
§ 92.200 Amendment of charter required — present ordinance to continue
§ 92.325 Definitions
§ 92.327 Convention and tourism tax, submitted to voters — rate of tax, deposit in ..
§ 92.329 Voter approval of tax required
§ 92.331 Ballot form
§ 92.332 Majority vote required
§ 92.334 Gross receipts tax on certain businesses prohibited, when
§ 92.336 Revenue received from tax, distribution, requirements — neighborhood ..
§ 92.338 Provisions, exemptions and confidentiality of state sales tax to apply — ..
§ 92.340 Refund or absorption of tax, prohibited
§ 92.350 State and political subdivisions to deduct earnings tax — compensation for ..
§ 92.400 Definitions
§ 92.402 Tax, how imposed — rate of tax — boundary changes, procedure, effect of
§ 92.410 Deposit of collections — public mass transportation sales tax trust fund — ..
§ 92.412 Distribution to city, when — abolition of tax — account, how closed
§ 92.418 Proceeds of tax, how spent — minority businesses to be given consideration ..
§ 92.420 Other payments by city to transportation authority permitted
§ 92.421 Distribution of tax to transportation authority — use of funds
§ 92.500 Sales tax for the operation of public safety departments — ballot ..
§ 92.700 Provisions, how adopted
§ 92.705 Short title
§ 92.710 Definitions
§ 92.715 Collectors to act — redemption, interest and costs — compromise of judgment ..
§ 92.720 Unredeemed lands, how proceeded against, lists — limitation on actions — ..
§ 92.725 Lists, contents of
§ 92.730 Consolidation of pending suits — costs to be lien — defenses preserved
§ 92.735 Joinder of parcels, how numbered, fee
§ 92.740 Petition, form, contents
§ 92.745 Action in rem, pleadings, failure to answer, effect of
§ 92.750 Redemption by interested party, certificate — foreclosure sale, effect of — ..
§ 92.755 Notice of foreclosure, how given, form
§ 92.760 Notice of filing, how made, form of
§ 92.765 Records of actions taken, where filed — affidavit of compliance for ..
§ 92.770 Attorneys, employment authorized, compensation
§ 92.775 Trial, evidence, judgment — severances — jury not authorized — precedence ..
§ 92.800 Equity rules of procedure required, exception
§ 92.805 Judgment, findings, effect
§ 92.810 Waiting period after final judgment — title abstract — notice of sale, ..
§ 92.815 Redemption contracts, installment payments
§ 92.817 Foreclosure sale stayed, when — procedure
§ 92.820 Sale, where held — notice, form — occupancy permit required, when
§ 92.825 Sale, how conducted — interest conveyed — costs, how advanced — eligibility ..
§ 92.830 Sale, insufficient bid, effect
§ 92.835 Title, how held by reutilization authority — title, how taken by others
§ 92.840 Confirmation of sales, when, procedure — proceeds of sale, how applied — ..
§ 92.845 Appeals
§ 92.850 Deputy sheriff, authority
§ 92.852 Recording fee, sheriff’s deed given pursuant to municipal land ..
§ 92.855 Sheriff’s deed, effect of
§ 92.860 Fees allowable
§ 92.863 Costs, how apportioned — collector’s fees
§ 92.865 Amended petition, when allowed
§ 92.870 Applicable provisions of general law to apply
§ 92.875 Land reutilization authority created, purpose
§ 92.880 Beneficiaries of authority — interest, how determined
§ 92.885 Members, appointment — vacancy, how filled
§ 92.890 Commissioners, organization, bond, oath
§ 92.895 Authority’s seal, powers
§ 92.900 Duties of authority
§ 92.905 Director and employees, appointment — funds, how obtained, deposit of, ..
§ 92.910 Inventory of real estate required
§ 92.915 Accounts, how kept — expenditures, priority of
§ 92.916 Duties of collector — compensation (St. Louis City)
§ 92.920 Members and employees prohibited from profiting from operations of ..
§ 92.930 Sale of lands subject to covenants and easements
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Terms Used In Missouri Laws > Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Affirmed: In the practice of the appellate courts, the decree or order is declared valid and will stand as rendered in the lower court.
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Bequest: Property gifted by will.
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Dependent: A person dependent for support upon another.
  • Devise: To gift property by will.
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • Docket: A log containing brief entries of court proceedings.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Heretofore: means any time previous to the day when the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Oath: A promise to tell the truth.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Pleadings: Written statements of the parties in a civil case of their positions. In the federal courts, the principal pleadings are the complaint and the answer.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Statute: A law passed by a legislature.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Testify: Answer questions in court.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020
  • voter: is used in the laws of this state it shall mean registered voter, or legal voter. See Missouri Laws 1.035