Mo. Rev. Stat. § 94.300
94.300 Taxes delinquent January first.
94.300. Taxes delinquent January first. — Upon the first day of January of each year all unpaid city taxes shall become delinquent, and the taxes upon real property are hereby made a lien thereon.
(RSMo 1939 § 7145) Prior revisions: 1929 § 6995; 1919 § 8446; 1909 § 9348