Title X, TAXATION AND REVENUE

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…

140.850. Contracts with private attorneys or collection agencies for assistance. — For all taxes administered by the department of revenue, the director may enter into contracts with private attorneys or professional collection agencies for the collection of delinquent taxes owed…

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 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 municipality under the a…

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 purposes. The bonds shall be special, limited obligations of the count…

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 any community, noncommercial, or agricultural uses. ­­-------- (L. 2024 H.B. 2062, A.…

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 a…

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, and agricultural uses. ­­-------- (L. 2024 H.B. 206…

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)