Collections
Revised Statutes of Missouri

Chapter 140

Mo. Rev. Stat. ch. 140

Collection of Delinquent Taxes Generally

140.010County collector — enforcement of state's lien — alternative, partial opt-in county 140.015(Repealed L. 2007 S.B. 613 Revision § A)Repealed 140.020(Repealed L. 1959 H.B. 106 § 1)Repealed 140.030Collector to make delinquent lists 140.040Correction of delinquent lists by county commission — certified to whom 140.050Clerk to make back tax book — delivery to collector, collection — correction of omissions 140.060Back tax book — contents — interest 140.070Delinquent real estate taxes extended into back tax book 140.080County clerk and collector, comparison of lists — clerk's certification 140.090Back tax book to be in alphabetical order 140.100Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City 140.1000Limitation on board members and agency employees — violation, penalty — conflicts of interest rules 140.1003Agency to have complete control of property 140.1006(Repealed L. 2024 H.B. 2062)Repealed 140.1009Quiet title action permitted, procedure 140.1012Dissolution of agency, procedure 140.1015Eminent domain, agency not authorized to exercise — no power to tax 140.110Collection of back taxes, payments applied, how, exceptions — removal of lien 140.115Lien prohibited on property in back tax book, when 140.120May compromise back taxes 140.130Examination of back tax books by board of equalization 140.140Collector — reports 140.150Lands, lots, mineral rights, and royalty interests subject to sale, when 140.160Limitation of actions, exceptions — county auditor to annually audit 140.170County collector to publish delinquent land list — contents — site of sale — expenses — publisher's affidavit to be recorded — exception for certain property, contents of list 140.180Lawful abbreviations 140.190Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph 140.195Entry on property not trespass, when 140.200(Repealed L. 2003 S.B. 295 § A)Repealed 140.210(Repealed L. 2003 S.B. 295 § A)Repealed 140.220County clerk to act as clerk of sale — fee 140.230Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims 140.240Second offering of delinquent lands and lots 140.250Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed 140.260Purchase by county or city, when — procedure 140.270Appointment of substitute or successor trustee — when and by whom 140.280Payment of total amount by purchaser — penalty for failure 140.290Certificate of purchase — contents — fee — nonresidents 140.300Collector, written guaranty — action on — damages 140.310Possession by purchaser, when — rents — rights of occupant and purchaser 140.320Payment of taxes by purchaser — forfeiture 140.330Suit to quiet title — duty of court where title invalid 140.340Redemption, when — manner 140.350Redemption by minors and incapacitated or disabled persons, when 140.360Redemption — compensation for improvements — limitations 140.370Redemption — record of sale 140.380Redemption by drainage, levee or improvement district — procedure 140.390(Repealed L. 2003 S.B. 295 § A)Repealed 140.400(Repealed L. 2003 S.B. 295 § A)Repealed 140.405Purchaser of property at delinquent land tax auction, deed issued to, when — notice of right of redemption — redemption of property first, when — loss of interest, when — notice, authorized manner 140.410Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when 140.420Deed to purchaser if unredeemed 140.430Deed to heirs in case of purchaser's death 140.440Payment of taxes by holder of purchase certificate — subsequent certificate 140.450Cancellation and filing of certificate — proof of loss 140.460Execution of conveyance — form 140.470Variations from form 140.480Record of land sold kept by collector 140.490Action by damaged party against collector 140.500Mistake in name not to invalidate sale 140.510Form not to affect validity — presumption of validity 140.520Irregularity and omissions not to invalidate proceedings 140.530Invalidity of sale, when 140.540Invalidity of sale — refund of purchase money — tolling of statute 140.550Transfer of lien in case of invalid deed 140.560Release of lien by holder upon payment 140.570Lien in full force in certain cases when conveyance is invalid 140.580Action for the recovery of possession 140.590Suits against purchaser of tax lands to be brought within three years 140.600Suit to set aside tax deeds — actual tender not necessary 140.610Proof by claimant of invalidity of sale 140.620County records, prima facie evidence — moneys paid to successor 140.630Defendant may make claim for taxes paid — not to affect other defenses 140.640Personal judgments not authorized 140.650(Repealed L. 1959 H.B. 106 § 1)Repealed 140.660(Repealed L. 2011 S.B. 117 § A)Repealed 140.665Law applies to counties and cities and certain officers 140.670City delinquent taxes, when returned — duties of collector 140.680Power to collect such taxes 140.690Such taxes a lien 140.700(Repealed L. 1959 H.B. 106 § 1)Repealed 140.710To be embodied in list with state and county taxes 140.720Collector to furnish statement to city — fees 140.722Conveyances subject to covenants and easements 140.730Procedure for collection of personal taxes 140.740Notification to delinquent taxpayer — fee 140.750Commission allowed on collection of revenue 140.850Contracts with private attorneys or collection agencies for assistance 140.855Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request 140.980Citation of law — definitions 140.981Land bank agency authorized, purpose — public body corporate and politic 140.982Organization, duties, and powers 140.983Powers of land bank agency 140.984Agency income to be tax exempt — acquisition of property, requirements 140.985Real property to be held in agency name — public inspection of inventory — transfer of property, requirements — proceeds of sales, use of 140.986Productive use of property, time period to show — extension, when — public sale, when 140.987Sale of property, buyer restrictions — contract for improvements, when — breach remedies 140.988Funding sources for agency — property taxes, distribution by county collector to agency after sale of property — fee for delinquent tax collection 140.991Annual audit, when — performance audit, when 140.994Bonds, receipt of funds from — requirements 140.995Rent or lease of property 140.997Meeting requirements