May 28, 1974

Honorable Vernon King
Representative, District 16
2007 East Ridge Drive
Excelsior Springs, Missouri 64024

Dear Representative King:

 This letter is sent to you in response to your request for an official opinion on the question of whether the use of postcards by a township collector, to inform township residents of taxes due, is a valid exercise of that collector's duties and not in violation of the law or an invasion of privacy.

 The procedures to be followed by township collectors of township organization counties are governed by the provisions of Section 139.350, RSMo 1969. Assuming, of course, that these procedures are otherwise complied with in the collection of the applicable taxes, we are not aware of any statutes which would prohibit a township collector from notifying residents of taxes due by means of a postcard sent through the mail. Nor do we believe that this would in any way constitute an invasion of the taxpayers' privacy, especially since the county assessment rolls and tax books are, of course, public records. See Chapter 610, RSMo Supp. 1973; Section 109.180, RSMo 1969.

Very truly yours,

John C. Danforth
Attorney General