Title X — TAXATION AND REVENUE

141.010. Collection of back taxes — redemption. — The collectors of counties of the first class, except counties of the first class not having a charter form of government, shall proceed to collect the taxes contained in the back tax book or recorded list of the delinquent land a…

141.020. Compromise of taxes permissible. — The provisions of the law with reference to the compromise of taxes shown on the back tax book or recorded list of delinquent lands and lots in the collector's office shall apply to and shall also authorize the compromise of any judgmen…

141.030. Deposits by county collector to be made on certain dates — final accounting. — The collector shall on the seventeenth day of November of each year deposit with the county treasurer all county general revenue taxes collected, as best estimated by him, from November first …

141.040. Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment. — If, on the first day of January of any year, any of said lands or town lots contained in said back tax book or recorded list of delinquent land or lots in th…

141.050. Appointment of collector or deputies by sheriff. — The sheriff may appoint the collector or any deputies designated by him as deputy sheriffs, and when so appointed, they may serve all process in suits commenced under sections 141.010 to 141.160 with like effect as the s…

141.060. Collector may employ attorney — compensation. — 1. For the purpose of collecting such tax and prosecuting suits for taxes under sections 141.010 to 141.160, the collector shall be authorized to employ an attorney whose compensation, in all counties of the first class enf…

141.070. Collector may employ abstracter — compensation. — 1. Hereafter, in any county of the first class in this state where the collector of the revenue of the county is required by law to enforce the lien of the state for back taxes by suit against real estate charged with the…

141.080. Recovery of taxes, when. — No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within three years after delinquency, except that such three-year limitation shall not be applicable if any ent…

141.090. Suit in name of state of Missouri — procedure. — All actions commenced under the provisions of sections 141.010 to 141.160 shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the owner of the property if k…

141.100. Judgment — contents — first lien on land. — The judgment, if against the defendant, shall describe the land upon which taxes are found to be due; shall state the amount of taxes and interest found to be due upon each tract or lot, and the year or years for which the same…

141.1000. Board members and employees, no direct compensation from lands held — violation, penalty. — Neither the members of the board nor any salaried employee of a land bank agency shall receive any compensation, emolument, or other profit directly or indirectly from the rental…

141.1003. Same rights as private property owners. — Except as otherwise expressly set forth in this chapter, in the exercise of its powers and duties under this chapter and its powers relating to property held by the land bank agency, the land bank agency shall have complete cont…

141.1006. Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority. — 1. Whenever any ancillary parcel is acquired by a land bank agency and is encumbered by a lien or claim for real property taxes owed to a taxing authority, such taxing aut…

141.1009. Quiet title action, when, procedure. — 1. A land bank agency shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land bank agency has an interest. For purposes of any and all such actions the land bank ag…

141.1012. Dissolution, procedure. — A land bank agency may be dissolved as a public body corporate and politic not less than sixty calendar days' after an ordinance or resolution for such dissolution is passed by the municipality that established the land bank agency. Not less th…

141.1015. Power of eminent domain or to tax not authorized. — A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax. ­­-------- (L. 2012 H.B. 1659 & 1116)

141.1020. Rent or lease of property, when. — Notwithstanding any provision of sections 141.980 to 141.1020 to the contrary, a land bank agency may rent or lease property held by the land bank agency for community, noncommercial agricultural uses. ­­-------- (L. 2024 H.B. 2062)

141.110. Lien of tax judgment a continuing lien. — The lien of general tax judgments provided for in section 141.100 shall be a continuing lien and shall not be barred by lapse of time or limitation, but shall terminate only upon payment as herein provided, or sale under executio…

141.120. No execution for two years — redemption by owner. — After judgment shall have been rendered, no execution shall be levied thereon nor sale under said execution had for a period of two years from the date of entry of such judgment, during which time the owner of the prope…

141.121. Redemption barred on final judgment against vacant residential real property — immediate sale. — Any provisions of this chapter to the contrary notwithstanding, the owner of any parcel of real property against which a judgment has been rendered shall not have the right t…

141.130. Sale of property — approval by court — acceptance, when. — 1. Whenever a sale under execution on a tax judgment shall be had, the sheriff shall announce that such sale is subject to the approval of the court, and the sheriff shall report the sale and the amount of the bi…

141.140. Execution of deed by sheriff. — The sheriff shall, subject to the provisions of section 141.130, execute to the purchasers of real estate under this law a deed for the property sold which shall be acknowledged before the circuit court of the county, as in ordinary cases,…

141.150. Fees allowed. — Fees shall be allowed for services rendered under the provisions of sections 141.010 to 141.160 as follows: (1) To the collector the fee authorized by section 52.290 to be taxed as costs and collected from the party redeeming, or from the proceeds of sale…

141.160. General law relating to taxation to apply to first class charter counties — exception. — 1. The general law relating to taxation and the collection of delinquent taxes, as now existing, shall apply to counties of the first class having a charter form of government insofa…

141.170. Personal taxes — tax bills — delinquency. — 1. In counties of the first class, except counties of the first class not having a charter form of government, tangible personal property taxes assessed on and after January 1, 1946, and all personal taxes delinquent at that da…

141.180. Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees. — 1. In all counties of the first class which are subject to and governed by sections 141.210 to 141.810, the collector may employ a delinquent tangible perso…

141.190. Fees. — In all counties of the first class, except counties of the first class not having a charter form of government, attorneys' fees in the sum of ten percent on the amount of money actually collected and paid into the county treasury shall be allowed; provided, howev…

141.200. General taxation law applies. — The general law as now existing in all matters relating to taxation and the collection of delinquent and back taxes on tangible personal property not specifically provided for in sections 141.170 to 141.200 shall continue to be the law for…

141.202. Conveyances subject to covenants and easements. — Any sale of lands under this chapter shall be subject to valid recorded covenants running with the land and to valid easements of record or in use. ­­-------- (L. 1996 H.B. 979)

141.210. Title of law. — Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the short title of "Land Tax Collection Law". ­­-------- (L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116) (1952) Land Tax Collection Law is not a local or special law prohibit…

141.220. Definitions. — The following words, terms and definitions, when used in sections 141.210 to 141.810 and sections 141.980 to 141.1015, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning: (1) "Ancillary par…

141.230. Operation under law — partial opt-in county — procedure. — 1. The land tax collection law shall apply to all counties that have elected to operate under the provisions of sections 141.210 to 141.810 by adoption of a resolution or order of the county commission of such co…

141.240. Tax liens on real estate. — All liens for taxes on real estate shall be upon and against the real estate only. Any reference in any record of any tax assessor or collector in any tax bill to any owner or purported owner of the real estate shall not affect the validity of…

141.250. Equality of tax liens — priorities — distribution of proceeds. — 1. The respective liens of the tax bills for general taxes of the state of Missouri, the county, any municipality and any school district, for the same tax year, shall be equal and first liens upon the real…

141.260. Foreclosure of tax lien — tax sale certificate — evidence — priorities. — 1. Whenever it shall appear that a tax bill has been due and unpaid for a period of at least two years after the date on which, if a general tax bill, it became delinquent, or, if a special tax bil…

141.270. List of tax liens affecting land — filing fees — exemption. — 1. On or before the fifth day of January in each year, all taxing authorities and any other tax bill owner shall file with the collector a list on a form approved by the collector of all parcels of real estate…

141.280. Content of list. — Each list shall contain the following: (1) A description of the land by the smallest legal subdivisions or by the smallest parts, lots, or parcels when sections and subdivisions thereof are divided into lots, blocks or parcels and, when such real estat…

141.290. Tax bill lists — suits pending — time of delivery — filing of petition. — 1. The collector shall compile lists of all state, county, school, and other tax bills collectible by the collector that are delinquent according to the collector's records, and the collector shall…

141.300. Tax bill lists — receipt for aggregate amount by collector — monthly statement. — 1. The collector shall receipt for the aggregate amount of such delinquent tax bills appearing on the list or lists filed with the collector under the provisions of section 141.290, which r…

141.310. Exclusive power to collect taxes — expenses of suit. — 1. The exclusive power to collect such tax bills of any tax bill owner or holder or taxing authority under the terms and conditions of sections 141.210 to 141.810 is hereby given to the collector after suit has been …

141.320. Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when. — 1. The collector shall at the collector's option appoint a delinquent land tax attorney, to be compensated as necessary for the performance of the colle…

141.330. Delinquent land tax clerk, appointment, compensation. — The collector annually may appoint one delinquent land tax clerk in each office lawfully maintained by the collector in the county, to be compensated as necessary for the performance of the clerk's duties under this…

141.340. Foreclosure of tax liens — suits. — Any suit brought under sections 141.210 to 141.810 to foreclose the lien of general and special taxes which become delinquent prior to January 1, 1984, must be brought prior to the expiration of five years after such taxes shall have b…

141.350. Consolidation of pending suits with suits brought under this law — action, when (first class counties). — 1. All suits to collect delinquent tax bills which may be pending at the time of the commencement of any suits brought under sections 141.210 to 141.810 affecting th…

[Repealed or reserved.]

141.370. County clerk to act as collector, when. — If during the pendency of any such suit the incumbent of the office of collector shall cease to hold such office the county clerk shall act as substitute collector for all purposes under sections 141.210 to 141.810 until such col…

141.380. Suits for foreclosure — parcels or tracts of land may be joined. — Any number of parcels of real estate may be joined in one petition or suit. Each separate tract or parcel of real estate joined in any one action shall be given a serial number by the collector and shall …

141.390. Filing of suit, where. — In any county having more than one courthouse in which are located offices or branch offices of the collector, recorder of deeds, and circuit clerk, respectively, where it is required by law that instruments affecting the title to real estate loc…

141.400. Suit for foreclosure — action in rem — pleadings. — 1. The foregoing proceeding or suit shall constitute an action in rem, and the pleadings therein shall consist of a petition and an answer or answers. 2. An answer may be filed by any person or taxing authority owning o…

141.410. Suit for foreclosure — petition — caption — contents — notice, filing. — 1. A suit for the foreclosure of the tax liens herein provided for shall be instituted by filing in the appropriate office of the circuit clerk a petition, which petition shall contain a caption, a …