Title X — TAXATION AND REVENUE

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 ele…

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…

141.700. Creation of land trust — powers, generally. — In all counties electing to operate under sections 141.210 to 141.810 prior to January 1, 2025, there is hereby created a commission for the management, sale and other disposition of tax delinquent lands, which commission sha…

141.710. Beneficiaries of land trust. — The beneficiaries of the land trust shall be the taxing authorities which impose real estate taxes on the land trust property at the time of its sale. ­­-------- (L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)

141.720. Composition of land trust — terms — qualifications — vacancies — compensation — removal. — 1. The land trust shall be composed of three members, one of whom shall be appointed by the county, as directed by the county executive, or if the county does not have a county exe…

141.730. Officers of land trust — bond — oath. — 1. Such land trustees shall meet immediately after all three have been appointed and qualified and shall select a chairman, a vice chairman, a secretary, and an assistant secretary, who need not be a trustee. 2. Such trustees shall…

141.740. Commissioner and employees of the board of land trustees — duties, compensation — bond. — 1. The board of land trustees may appoint a land commissioner and such other employees and the attorneys that are required who are deemed necessary to carry out the responsibilities…

141.750. Land trust, seal, powers, conveyances. — 1. Such land trust shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words "Land Trust of ______ County, Missouri", "Seal", and shall have the power to sue and issue deeds in its…

141.760. Administration of delinquent tax lands by trust. — It shall be the duty of such land trust to administer the tax delinquent lands, as follows: (1) Such land trust shall immediately assume possession and control of all real estate acquired by it under the provisions of se…

141.765. Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure. — As a condition of the sale or other authorized conveyance of ownership of any unim…

141.770. Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when. — 1. Each annual budget of the land trust shall be itemized as to objects and purposes of expenditure, prepared not later …

141.780. Perpetual inventory by land trust. — Such land trust shall set up and maintain a perpetual inventory on each tract of real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience. ­­-------- (L. 1943 p. 1029 § 43)

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

141.790. Proceeds of sale of real estate disposed of by a land trust — distribution. — When any parcel of real estate is sold or otherwise disposed of by the land trust, the proceeds therefrom shall be applied and distributed in the following order: (1) To the payment of amounts …

141.800. Exemption from taxation of real estate acquired by land trust. — Upon acquiring title to any real estate hereunder, such land trust shall immediately notify the county assessor and the city assessors of the various cities, towns and villages in the county of such ownersh…

141.810. Compensation of employees, limitations — penalty for violation. — 1. Neither said trustees nor any salaried employee of the land trust, provided for herein, shall receive any compensation, emolument or other profit directly or indirectly from the rental, management, purc…

141.819. Partial opt-in counties, creation of land trust — powers generally. — 1. In all partial opt-in counties, prior to a confirmation by a court of a deemed bid under subsection 2 of section 141.560, a trust shall be created for the management, sale, and other disposition of …

141.980. Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic. — 1. (1) Sections 141.980 to 141.1015 shall be known and may be cited as the "Chapter 141 Municipal Land Bank Act". (2) Any municipality lo…

141.981. Board of commissioners, terms, vacancies, powers, meetings — surety bond required, when — oath — immunity from liability — vote by proxy prohibited. — 1. A land bank agency shall be composed of a board of commissioners which shall consist of five members, one of whom sha…

141.982. Employees authorized — contracts and agreements authorized. — A land bank agency may employ a secretary, an executive director, its own counsel and legal staff, and such technical experts, and such other agents and employees, permanent or temporary, as it may require, an…

141.983. Powers. — Subject to the other provisions of this chapter and all other applicable laws, a land bank agency established under this chapter shall have all powers necessary or appropriate to carry out and effectuate the purposes and provisions of this chapter as they relat…

141.984. Transfer of title of certain property, when — income to be tax-exempt — acquisition of property. — 1. Within one year of the effective date of the ordinance or resolution passed establishing a land bank agency under this chapter, title to any real property held by a land…

141.985. Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed. — 1. A land bank agency shall hold in its own name all real property acquired by such land bank agency irrespective of the identity of the transfero…

141.988. Funding sources — four percent fee to be transferred to county. — 1. A land bank agency may receive funding through grants and loans from political subdivisions, from the state, from the federal government, and from other public and private sources. 2. Except as otherwis…

141.991. Annual audit — performance audits, when. — There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by certified public accountants as of April thirtieth of each year, which accountants shall be employed by the c…

[Repealed or reserved.]

141.997. Open meetings required. — Except as otherwise provided under Missouri law, all board meetings shall be open to the public and the board 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 …

142.009. Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. — If changes made in the renewal of the Federal Surface Transportation Act due to expire in 1997 are such that Missouri will not need the full six-cent fuel tax increase provi…

142.015. Limited alcohol manufacturer, federal permit to be filed, where. — Every limited alcohol manufacturer shall file a copy of his federal permit for the manufacturer of alcohol with the director of the Missouri department of revenue. ­­-------- (L. 1981 H.B. 462)

142.028. Definitions — Missouri qualified producer incentive fund created, purpose — administration of fund — grants to producers, amount, computation, paid when — application for grant, content, qualifications, bonding — rules authorized — limitation on grants, when. — 1. As use…

142.029. Expiration date of section 142.028. — Section 142.028 shall expire on December 31, 2015. ­­-------- (L. 1988 S.B. 600 §§ B, C, D, A.L. 1993 H.B. 611, A.L. 1999 H.B. 153 merged with S.B. 310, A.L. 2005 S.B. 355)

142.031. Missouri qualified biodiesel producer fund created — eligibility for grants — rulemaking authority — expiration date — sale of facility, effect of. — 1. As used in this section the following terms shall mean: (1) "Biodiesel", fuel as defined in ASTM Standard D-6751 or it…

142.1000. Task force created, members, duties, meetings — written report, when — expiration date. — 1. There is hereby created within the department of revenue the "Electric Vehicle Task Force" to consist of the following members: (1) The director of the department of revenue, or…

142.200. Duty of attorney general — suit in name of state. — It is hereby made the duty of the attorney general of the state of Missouri to render all necessary assistance to the director of revenue in the enforcement of the provisions of this chapter and for such purpose any and…

142.310. Exchange of information with other states. — The director of revenue shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, forward to such officials any information which it may have in i…

142.345. Motor fuel tax fund created — disbursement, transfer. — 1. There is created the "Motor Fuel Tax Fund". All revenues derived from the motor fuel tax imposed upon highway users as an incident to their use of the highways of the state shall be deposited in the state treasur…

142.350. Distribution of funds for highway and road purposes. — The funds herein provided for the construction of state highways shall be distributed between the higher type roads (herein referred to as the primary system) and the other state roads (herein referred to as the seco…

142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states. — The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of in…

142.800. Definitions. — As used in this chapter, the following words, terms and phrases have the meanings given: (1) "Agricultural purposes", clearing, terracing or otherwise preparing the ground on a farm; preparing soil for planting and fertilizing, cultivating, raising and har…

142.803. Imposition of tax on fuel, amount — collection and precollection of tax — additional tax, when, amount. — 1. A tax is levied and imposed on all motor fuel used or consumed in this state as follows: (1) Motor fuel, seventeen cents per gallon; (2) Alternative fuels, not su…

142.806. Presumption of highway use. — 1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing…

142.809. Tax levied, when, how measured. — 1. The tax levied and imposed by this chapter on the use of motor fuel which was imported into this state, other than by a bulk transfer, shall arise at the time the product is imported into the state and shall be measured by invoiced ga…

142.812. Excise tax on motor fuel losses unaccounted for — liability for excise tax. — 1. An excise tax at the motor fuel rate is imposed annually on unaccounted for motor fuel losses at a terminal that exceed one half of one percent of the number of net gallons removed from the …

142.815. Exemptions allowed for nonhighway use. — 1. Motor fuel used for the following nonhighway purposes is exempt from the fuel tax imposed by this chapter, and a refund may be claimed by the consumer, except as provided for in subdivision (1) of this subsection, if the tax ha…

142.817. Fuel tax exemption for certain public services. — Motor fuel sold to be used to operate public mass transportation service by a city transit authority, a city utilities board, or an interstate transportation authority, as such terms are defined in section 94.600, a city,…