Title X, TAXATION AND REVENUE

141.460. Affidavit of publication, evidentiary documents. — Affidavits of publication of notice of foreclosure, and of posting, mailing, or other acts required by sections 141.210 to 141.810 shall be filed in the office of the circuit clerk prior to the trial, and when so filed s…

141.470. Infants, disabled persons or convicts actions to foreclose, procedure. — 1. If any infant, disabled person or convict in actual confinement shall file an answer, or if the disability of such person shall be called to the attention of the court, the court shall cause a co…

141.480. Tax bill, prima facie proof — court may conduct informal hearings — further duties of court. — 1. Upon the trial of the cause upon the question of foreclosure, the tax bill, whether general or special, issued by any taxing authority shall be prima facie proof that the ta…

141.490. Rules of civil procedure in equity cases shall be followed. — Except as herein provided, the rules of civil procedure in equity cases, in force at the time when any proceeding is had in the suit, shall be followed in all suits brought pursuant to sections 141.210 to 141.…

141.500. Judgment — content — limit on penalties, fees and interest — notice of judgment, requirements. — 1. After the trial of the issues, the court shall, as promptly as circumstances permit, render judgment. If the court finds that no tax bill upon the land collectible by the …

141.510. Judgment of foreclosure, appeal, when — bond. — 1. The collector, any party, or anyone on behalf of any disabled person as defined in chapter 475 may appeal from the judgment of foreclosure. Such appeal must be taken within twenty days after the date of such judgment. 2.…

141.520. Waiting 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. — 1. After the judgment of foreclosure has been entered, or, after …

141.530. Redemption by owner — installment payments — tolling of waiting period — exception. — 1. Except as otherwise provided in section 141.520, during such waiting period and at any time prior to the time of foreclosure sale by the sheriff, any interested party may redeem any …

141.535. Sale of parcel under tax foreclosure judgment stayed, when. — 1. If a parcel is the subject of an action filed under sections 447.620 to 447.640, the court shall stay the sale of any tax parcel to be sold under execution of a tax foreclosure judgment obtained under this …

141.540. Place of sale — form of advertisement, publication of. — 1. In any county at a certain front door of whose courthouse sales of real estate are customarily made by the sheriff under execution, the sheriff shall advertise for sale and sell the respective parcels of real es…

141.550. Conduct of sale — interests conveyed — cost of publication. — 1. The sale shall be conducted, the sheriff's return thereof made, and the sheriff's deed pursuant to the sale executed, all as provided in the case of sales of real estate taken under execution, except as oth…

141.560. Daily adjournment of sale by sheriff — sale to land trust. — 1. If, when the sheriff offers the respective parcels of real estate for sale, there are no bidders for any parcel, or there is insufficient time or opportunity to sell all of the parcels of real estate so adve…

141.570. Title vests on sale. — The title to any real estate which shall vest in any purchaser upon confirmation of such sale by the court, or in any land bank agency or land trust, shall be an absolute estate in fee simple, subject to rights-of-way thereon of public utilities on…

141.580. Confirmation or disapproval of sale by court — proceeds applied, how. — 1. Within six months after the sheriff sells any parcel of real estate, the court shall, upon its own motion or upon motion of any interested party, set the cause for hearing to confirm or set aside …

141.590. Appeal from confirmation or disapproval of sale. — The collector or any interested person or anyone on behalf of any disabled person as defined in chapter 475 may appeal from the judgment confirming or disapproving the sheriff's sale and the distribution made thereafter;…

141.600. Performance of sheriff's duties by deputy. — Any lawfully appointed deputy sheriff may perform all acts and things herein required to be done by the sheriff, including the conduct of any sales, reports of such sales and the issuance of deeds according to the order of the…

141.610. Court administrator's or sheriff's deed, effect. — Each court administrator's or sheriff's deed given pursuant to the provisions of the land tax collection law shall be prima facie evidence that the suit and all proceedings therein and all proceedings prior thereto, incl…

141.620. Imposition of suit penalty of five percent — disposition. — 1. In addition to all amounts due on any tax bill, including principal, interest, penalties, attorney's fees, and costs, as now fixed by law, there shall be imposed and charged as a part of the costs on each suc…

141.630. Attorney's fees. — Attorney's fees charged against each delinquent tax bill or parcel of real estate in any action brought under sections 141.210 to 141.810 shall be in the sum of five percent of the amount of taxes actually collected and paid into the treasury after jud…

141.640. Collector's commission. — Upon the filing of any delinquent tax bill or bills or any list thereof with the collector, as provided in sections 141.210 to 141.810, there shall be imposed and charged on each such tax bill the fee authorized under section 52.290 as an additi…

141.650. Apportionment of costs — costs on redemption — how credited. — 1. All costs, including costs of publishing any notices, and any court costs, shall be apportioned among the respective tax bills on a pro rata basis. 2. If any party redeems any parcel of real estate from th…

141.660. Costs, how taxed. — No costs shall be taxed against the collector or any intervening taxing authority; otherwise costs shall be taxed in the manner that costs are ordinarily taxed, except as otherwise provided in sections 141.210 to 141.810. ­­-------- (L. 1943 p. 1029 §…

141.670. Collector protected from all loss, cost, damages and expenses. — Any taxing authority or the owner or holder of any tax bill or bills, filing any list or lists of unpaid tax bills with the collector, shall protect, defend, indemnify and hold the collector harmless from a…

141.680. Application of law, limitations on. — 1. Except for partial opt-in counties, the remedies and procedures set forth in sections 141.210 to 141.810 shall be the exclusive remedies and procedures available for the collection of delinquent and back land taxes in a county tha…

141.690. Invalidity of law not to affect foreclosure proceedings. — Should the provisions of sections 141.210 to 141.810, or any section or part thereof, be held at any time to be in conflict or inconsistent with the provisions of any law now or subsequently enacted, or in confli…

141.700. Creation of land trust — powers, generally. — In all counties electing to operate under sections 141.210 to 141.810 prior to January 1, 2025, there is hereby created a commission for the management, sale, and other disposition of tax delinquent lands, which commission sh…

141.710. Beneficiaries of land trust. — The beneficiaries of the land trust shall be the taxing authorities which impose real estate taxes on the land trust property at the time of its sale. ­­-------- (L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)

141.720. Composition of land trust — terms — qualifications — vacancies — compensation — removal. — 1. The land trust shall be composed of three members, one of whom shall be appointed by the county, as directed by the county executive, or if the county does not have a county exe…

141.730. Officers of land trust — bond — oath. — 1. Such land trustees shall meet immediately after all three have been appointed and qualified and shall select a chairman, a vice chairman, a secretary, and an assistant secretary, who need not be a trustee. 2. Such trustees shall…

141.740. Commissioner and employees of the board of land trustees — duties, compensation — bond. — 1. The board of land trustees may appoint a land commissioner and such other employees and the attorneys that are required who are deemed necessary to carry out the responsibilities…

141.750. Land trust, seal, powers, conveyances. — 1. Such land trust shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words "Land Trust of ______ County, Missouri", "Seal", and shall have the power to sue and issue deeds in its…

141.760. Administration of delinquent tax lands by trust. — It shall be the duty of such land trust to administer the tax delinquent lands, as follows: (1) Such land trust shall immediately assume possession and control of all real estate acquired by it under the provisions of se…

141.765. Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure. — As a condition of the sale or other authorized conveyance of ownership of any unim…

141.770. Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when. — 1. Each annual budget of the land trust shall be itemized as to objects and purposes of expenditure, prepared not later …

141.780. Perpetual inventory by land trust. — Such land trust shall set up and maintain a perpetual inventory on each tract of real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience. ­­-------- (L. 1943 p. 1029 § 43)

141.785. Quiet title action, when, procedure. — 1. The land trust shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land trust has an interest. For purposes of any and all such actions the land trust shall be dee…

141.790. Proceeds of sale of real estate disposed of by a land trust — distribution. — When any parcel of real estate is sold or otherwise disposed of by the land trust, the proceeds therefrom shall be applied and distributed in the following order: (1) To the payment of amounts …

141.800. Exemption from taxation of real estate acquired by land trust. — Upon acquiring title to any real estate hereunder, such land trust shall immediately notify the county assessor and the city assessors of the various cities, towns and villages in the county of such ownersh…

141.810. Compensation of employees, limitations — penalty for violation. — 1. Neither said trustees nor any salaried employee of the land trust, provided for herein, shall receive any compensation, emolument or other profit directly or indirectly from the rental, management, purc…

141.819. Partial opt-in counties, creation of land trust — powers generally. — 1. In all partial opt-in counties, prior to a confirmation by a court of a deemed bid under subsection 2 of section 141.560, a land trust shall be created for the management, sale, and other dispositio…

141.980. Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic. — 1. (1) Sections 141.980 to 141.1015 shall be known as the "Chapter 141 Municipal Land Bank Act". (2) Any municipality located wholly or p…

141.981. Board of commissioners, terms, vacancies, powers, meetings — surety bond required, when — oath — immunity from liability — vote by proxy prohibited. — 1. A land bank agency shall be composed of a board of commissioners which shall consist of five members, one of whom sha…

141.982. Employees authorized — contracts and agreements authorized. — A land bank agency may employ a secretary, an executive director, its own counsel and legal staff, and such technical experts, and such other agents and employees, permanent or temporary, as it may require, an…

141.983. Powers. — Subject to the other provisions of this chapter and all other applicable laws, a land bank agency established under this chapter shall have all powers necessary or appropriate to carry out and effectuate the purposes and provisions of this chapter as they relat…

141.984. Transfer of title of certain property, when — income to be tax-exempt — acquisition of property. — 1. Within one year of the effective date of the ordinance or resolution passed establishing a land bank agency under this chapter, title to any real property held by a land…

141.985. Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed. — 1. A land bank agency shall hold in its own name all real property acquired by such land bank agency irrespective of the identity of the transfero…