The collectors of counties of the first class, except counties of the first class
not having a charter form of government, shall proceed to collect the taxes contained
in the back tax book or recorded list of the delinquent land and lots in the collector's
office as herein required, and any person interested in or the owner of any tract
of land or lot contained in the back tax book or in the recorded list of delinquent
lands and lots in the collector's office may redeem such tract of land or town lot,
or any part thereof, from the state's or county's lien thereon, by paying to the proper
collector the amount of the original taxes, as charged against such tract of land
or town lot described in the back tax book or recorded 1 list of delinquent lands and lots in the collector's office, together with interest
on the same from the day upon which such tax first became delinquent at the rate of
ten percent per annum and the costs until January 1, 1983, and beginning on January
1, 1983, at the rate of eighteen percent per annum and the costs; except that, if
the suit has been commenced against any person owing taxes on any tract of land or
town lot contained in such back tax book or recorded list of delinquent land and lots
in the collector's office, for the collection of taxes due on the same, the person
desiring to redeem any such tract of land or town lot before judgment shall, in addition
to the original tax, the interest and costs, including attorney's fee accruing under
sections 141.010 to 141.160, pay the county collector all necessary costs incurred in the court where the suit
is pending, and the county collector shall account to the clerk of the court in which
such suit is filed for the court costs so collected.
Revisor's note: Word “record” appears in original rolls.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Response sent, thank you
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.