Title X, TAXATION AND REVENUE

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 rea…

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 a list with the collector 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 col…

141.330. Delinquent land tax clerk, appointment, compensation. — The collector 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 chapter.…

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…

141.360. Suits for foreclosure — naming of parties. — All suits for the foreclosure of tax liens brought by the collector shall name the collector only by the title of the collector's office, and all such suits shall be brought directly against the real estate subject to the tax …

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. Such petition shall contain a caption, a c…

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. Within thirty days after the filing of such petition, the collector shall cause to be prepared and sent by restricted, registered or certified mail with postage prepaid, a notice of the petition, to the persons named in the petit…

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 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…