Title X — TAXATION AND REVENUE

140.620. County records, prima facie evidence — moneys paid to successor. — 1. The books and records belonging to the office of county clerk and collector certified by said officers respectively, shall be deemed prima facie evidence to prove the issuance of any certificate, the s…

140.630. Defendant may make claim for taxes paid — not to affect other defenses. — 1. Any defendant in an action under section 140.600, in addition to any other defense he may have, may set up in his answer or other pleading, a claim for taxes and interest thereon paid by him or …

140.640. Personal judgments not authorized. — Nothing in this chapter contained shall be construed to authorize a personal judgment against any owner of any land or lot, or of any interest therein, for any real estate tax levied and/or assessed against such land or lot, nor shall…

140.665. Law applies to counties and cities and certain officers. — Whenever the word "collector" is used in sections 140.050 to 140.660*, as applicable to counties which have adopted township organization, it shall be construed to mean "collector-treasurer". Where applicable it …

140.670. City delinquent taxes, when returned — duties of collector. — 1. The collectors of all cities and incorporated towns having authority to levy and collect taxes under their respective charters or under any law of this state, which return their delinquent tax lists to the …

140.680. Power to collect such taxes. — The power to collect such city or incorporated town tax or special assessments before sale is hereby given to the county collector after said delinquent list is received by him. ­­-------- (RSMo 1939 § 11203) Prior revisions: 1929 § 9971; 1…

140.690. Such taxes a lien. — Real property is in all cases liable for all taxes due any city or incorporated town, and a lien is created in favor of the state of Missouri for all these taxes, and the interest and costs provided by law, the same as for state and county taxes, whi…

140.710. To be embodied in list with state and county taxes. — The tax and special assessments on the property contained in the delinquent list of such city or incorporated town shall be added to the same property, if the same property is contained in the delinquent list for stat…

140.720. Collector to furnish statement to city — fees. — 1. The county collector shall, whenever he makes a statement of tax collections to the county commission as required by law, also furnish the treasurers of the cities and incorporated towns a statement of all delinquent an…

140.722. 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)

140.730. Procedure for collection of personal taxes. — 1. Tangible personal property taxes assessed on and after January 1, 1946, and all personal taxes delinquent at that date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment …

140.740. Notification to delinquent taxpayer — fee. — 1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there a…

140.750. Commission allowed on collection of revenue. — All officers required by law to receive and pay over to the collectors any part of the state and county revenue shall receive as full compensation, commission on the amount received at the rate of two percent; provided, that…

[Repealed or reserved.]

140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request. — 1. If a vendor identified by the department of revenue is determined by the department to owe tax, the offic…

140.980. Citation of law — definitions. — 1. Sections 140.980 to 140.1015 shall be known and may be cited as the "Chapter 140 Land Bank Act". 2. As used in sections 140.980 to 140.1015, the following terms mean: (1) "Land bank agency", an agency established by a county or municip…

140.981. Land bank agency authorized, purpose — public body corporate and politic. — 1. Any county with more than one million inhabitants may establish a land bank agency for the management, sale, transfer, and other disposition of interests in real estate owned by such land bank…

140.982. Organization, duties, and powers. — 1. If a county establishes a land bank agency under subsection 1 of section 140.981, the members of the first board of directors of a land bank agency shall be appointed within ninety days after the effective date of the ordinance, res…

140.983. Powers of land bank agency. — A land bank agency established under the chapter 140 land bank act shall have all powers necessary or appropriate to carry out and effectuate the purposes and provisions of the chapter 140 land bank act, including the following powers in add…

140.984. Agency income to be tax exempt — acquisition of property, requirements. — 1. The income of a land bank agency shall be exempt from all taxation by the state and by any of its political subdivisions. Upon acquiring title to any real estate, a land bank agency shall immedi…

140.985. Real property to be held in agency name — public inspection of inventory — transfer of property, requirements — proceeds of sales, use of. — 1. A land bank agency shall hold in its own name all real property acquired by such land bank agency irrespective of the identity …

140.986. Productive use of property, time period to show — extension, when — public sale, when. — 1. No later than five years from the date it acquired the property, a land bank agency shall either sell, put to a productive use, or show significant progress towards selling or put…

140.987. Sale of property, buyer restrictions — contract for improvements, when — breach remedies. — 1. A land bank agency shall require that any buyer demonstrate that the buyer is not the owner of any parcel of real estate within the county or municipality that created the land…

140.988. Funding sources for agency — property taxes, distribution by county collector to agency after sale of property — fee for delinquent tax collection. — 1. (1) A land bank agency may receive funding through grants and gifts from political subdivisions, the state, the federa…

140.991. Annual audit, when — performance audit, when. — 1. There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by a certified public accountant before April thirtieth of each year, which accountant shall be employed…

140.994. Bonds, receipt of funds from — requirements. — 1. A land bank agency shall have power to receive funds from bonds issued by the county or municipality that created the land bank agency, for any of its corporate purposes. The bonds shall be special, limited obligations of…

140.995. Rent or lease of property. — Notwithstanding any provision of sections 140.980 to 140.995 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)

140.997. Meeting requirements. — Except as otherwise provided under state law, the land bank agency meetings shall cause minutes and a record to be kept of all its proceedings. The land bank agency shall be subject to the provisions of chapter 109, chapter 610, and any other appl…

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,…