Title X — TAXATION AND REVENUE

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 …

141.420. Redemption by owner, when barred — duty of collector. — 1. Except as otherwise provided in subsection 3 of section 141.520, any person having any right, title or interest in, or lien upon, any parcel of real estate described in such petition, may redeem such parcel of re…

141.430. Publication of notice of foreclosure — form of notice. — 1. Upon the filing of such suits with the circuit clerk, the delinquent land tax attorney shall forthwith cause a notice of foreclosure to be published four times, once a week, during successive weeks, and on the s…

141.440. Notice to persons named in petition. — 1. The collector shall also cause to be prepared and sent by restricted, registered or certified mail with postage prepaid, within thirty days after the filing of such petition, a notice of the petition, to the persons named in the …

141.450. Form of notice. — Such notice shall be substantially as follows: ­ ­ ­­-------- (L. 1943 p. 1029 § 18, A.L. 1949 p. 602)

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 othe…

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 be no bidders for any parcel, or there be insufficient time or opportunity to sell all of the parcels of real estate so adver…

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 o…

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 down for hearing to confirm or set a…

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 from …

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 such…