Mo. Rev. Stat. ch. 141 – Delinquent Taxes — Certain Subdivisions | Midpage

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Revised Statutes of Missouri

Chapter 141

Mo. Rev. Stat. ch. 141

Delinquent Taxes — Certain Subdivisions

141.010Collection of back taxes — redemption 141.020Compromise of taxes permissible 141.030Deposits by county collector to be made on certain dates — final accounting 141.040Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment 141.050Appointment of collector or deputies by sheriff 141.060Collector may employ attorney — compensation 141.070Collector may employ abstracter — compensation 141.080Recovery of taxes, when 141.090Suit in name of state of Missouri — procedure 141.100Judgment — contents — first lien on land 141.1000Board members and employees, no direct compensation from lands held — violation, penalty 141.1003Same rights as private property owners 141.1006Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority 141.1009Quiet title action, when, procedure 141.1012Dissolution, procedure 141.1015Power of eminent domain or to tax not authorized 141.1020Rent or lease of property, when 141.110Lien of tax judgment a continuing lien 141.120No execution for two years — redemption by owner 141.121Redemption barred on final judgment against vacant residential real property — immediate sale 141.130Sale of property — approval by court — acceptance, when 141.140Execution of deed by sheriff 141.150Fees allowed 141.160General law relating to taxation to apply to first class charter counties — exception 141.170Personal taxes — tax bills — delinquency 141.180Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees 141.190Fees 141.200General taxation law applies 141.202Conveyances subject to covenants and easements 141.210Title of law 141.220Definitions 141.230Operation under law — partial opt-in county — procedure 141.240Tax liens on real estate 141.250Equality of tax liens — priorities — distribution of proceeds 141.260Foreclosure of tax lien — tax sale certificate — evidence — priorities 141.270List of tax liens affecting land — filing fees — exemption 141.280Content of list 141.290Tax bill lists — suits pending — time of delivery — filing of petition 141.300Tax bill lists — receipt for aggregate amount by collector — monthly statement 141.310Exclusive power to collect taxes — expenses of suit 141.320Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when 141.330Delinquent land tax clerk, appointment, compensation 141.340Foreclosure of tax liens — suits 141.350Consolidation of pending suits with suits brought under this law — action, when (first class counties)141.360Suits for foreclosure — naming of parties 141.370County clerk to act as collector, when 141.380Suits for foreclosure — parcels or tracts of land may be joined 141.390Filing of suit, where 141.400Suit for foreclosure — action in rem — pleadings 141.410Suit for foreclosure — petition — caption — contents — notice, filing 141.420Redemption by owner, when barred — duty of collector 141.440Notice to persons named in petition 141.460Affidavit of publication, evidentiary documents 141.470Infants, disabled persons or convicts actions to foreclose, procedure 141.480Tax bill, prima facie proof — court may conduct informal hearings — further duties of court 141.490Rules of civil procedure in equity cases shall be followed 141.500Judgment — content — limit on penalties, fees and interest — notice of judgment, requirements 141.510Judgment of foreclosure, appeal, when — bond 141.520Waiting period before advertisement of sheriff's sale, exception if vacant residential property and redemption is barred — immediate sale when judgment becomes final — partial opt-in counties, procedure 141.530Redemption by owner — installment payments — tolling of waiting period — exception 141.535Sale of parcel under tax foreclosure judgment stayed, when 141.550Conduct of sale — interests conveyed — cost of publication 141.560Daily adjournment of sale by sheriff — sale to land trust 141.570Title vests on sale 141.580Confirmation or disapproval of sale by court — proceeds applied, how 141.590Appeal from confirmation or disapproval of sale 141.600Performance of sheriff's duties by deputy 141.610Court administrator's or sheriff's deed, effect 141.620Imposition of suit penalty of five percent — disposition 141.630Attorney's fees 141.640Collector's commission 141.650Apportionment of costs — costs on redemption — how credited 141.660Costs, how taxed 141.670Collector protected from all loss, cost, damages and expenses 141.680Application of law, limitations on 141.690Invalidity of law not to affect foreclosure proceedings 141.700Creation of land trust — powers, generally 141.710Beneficiaries of land trust 141.720Composition of land trust — terms — qualifications — vacancies — compensation — removal 141.740Commissioner and employees of the board of land trustees — duties, compensation — bond 141.750Land trust, seal, powers, conveyances 141.760Administration of delinquent tax lands by trust 141.765Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure 141.770Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when 141.780Perpetual inventory by land trust 141.785Quiet title action, when, procedure 141.790Proceeds of sale of real estate disposed of by a land trust — distribution 141.800Exemption from taxation of real estate acquired by land trust 141.810Compensation of employees, limitations — penalty for violation 141.819Partial opt-in counties, creation of land trust — powers generally 141.980Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic 141.982Employees authorized — contracts and agreements authorized 141.983Powers 141.984Transfer of title of certain property, when — income to be tax-exempt — acquisition of property 141.985Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed 141.988Funding sources — four percent fee to be transferred to county 141.991Annual audit — performance audits, when 141.994Issuance of bonds, requirements 141.997Open meetings required