Missouri Revised Statutes

Chapter 140
Collection of Delinquent Taxes Generally

(View Entire Chapter)

August 28, 2013
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Sections:
140.010. County collector--enforcement of state's lien.
140.015. (Repealed L. 2007 S.B. 613 Revision A)
140.030. Collector to make delinquent lists.
140.040. Correction of delinquent lists by county commission--certified to
whom.
140.050. Clerk to make back tax book--delivery to collector,
collection--correction of omissions.
140.060. Back tax book--contents--interest.
140.070. Delinquent real estate taxes extended into back tax book.
140.080. County clerk and collector, comparison of lists--clerk's
certification.
140.090. Back tax book to be in alphabetical order.
140.100. Penalty against delinquent lands.
140.110. Collection of back taxes, payments applied, how, exceptions--removal
of lien.
140.115. Lien prohibited on property in back tax book, when.
140.120. May compromise back taxes.
140.130. Examination of back tax books by board of equalization.
140.140. Collector--reports.
140.150. Lands, lots, mineral rights, and royalty interests subject to sale,
when.
140.160. Limitation of actions, exceptions--county auditor to annually audit.
140.170. County collector to publish delinquent land list--contents--site of
sale--expenses--publisher's affidavit to be recorded--exception
for certain property, contents of list.
140.180. Lawful abbreviations.
140.190. Period of sale--manner of bids--prohibited sales--sale to
nonresidents.
140.200. (Repealed L. 2003 S.B. 295 A)
140.210. (Repealed L. 2003 S.B. 295 A)
140.220. County clerk to act as clerk of sale--fee.
140.230. Foreclosure sale surplus--deposited in treasury--escheats, when.
140.240. Second offering of delinquent lands and lots.
140.250. Third offering of delinquent lands and lots, redemption--subsequent
sale--collector's deed.
140.260. Purchase by county or city, when--procedure.
140.270. Appointment of substitute or successor trustee--when and by whom.
140.280. Payment of total amount by purchaser--penalty for failure.
140.290. Certificate of purchase--contents--fee--nonresidents.
140.300. Collector, written guaranty--action on--damages.
140.310. Possession by purchaser, when--rents--rights of occupant and
purchaser.
140.320. Payment of taxes by purchaser--forfeiture.
140.330. Suit to quiet title--duty of court where title invalid.
140.340. Redemption, when--manner.
140.350. Redemption by incapacitated or disabled persons, when.
140.360. Redemption--compensation for improvements--limitations.
140.370. Redemption--record of sale.
140.380. Redemption by drainage, levee or improvement district--procedure.
140.390. (Repealed L. 2003 S.B. 295 A)
140.400. (Repealed L. 2003 S.B. 295 A)
140.405. Purchaser of property at delinquent land tax auction, deed issued to,
when--notice of right of redemption--redemption of property
first, when--loss of interest, when.
140.410. Execution and record of deed by purchaser--failure--assignment
prohibited, when--recording fee required, when.
140.420. Deed to purchaser if unredeemed.
140.430. Deed to heirs in case of purchaser's death.
140.440. Payment of taxes by holder of purchase certificate--subsequent
certificate.
140.450. Cancellation and filing of certificate--proof of loss.
140.460. Execution of conveyance--form.
140.470. Variations from form.
140.480. Record of land sold kept by collector.
140.490. Action by damaged party against collector.
140.500. Mistake in name not to invalidate sale.
140.510. Form not to affect validity--presumption of validity.
140.520. Irregularity and omissions not to invalidate proceedings.
140.530. Invalidity of sale, when.
140.540. Invalidity of sale--refund of purchase money--tolling of statute.
140.550. Transfer of lien in case of invalid deed.
140.560. Release of lien by holder upon payment.
140.570. Lien in full force in certain cases when conveyance is invalid.
140.580. Action for the recovery of possession.
140.590. Suits against purchaser of tax lands to be brought within three years.
140.600. Suit to set aside tax deeds--actual tender not necessary.
140.610. Proof by claimant of invalidity of sale.
140.620. County records, prima facie evidence--moneys paid to successor.
140.630. Defendant may make claim for taxes paid--not to affect other defenses.
140.640. Personal judgments not authorized.
140.660. (Repealed L. 2011 S.B. 117 A)
140.665. Law applies to counties and cities and certain officers.
140.670. City delinquent taxes, when returned--duties of collector.
140.680. Power to collect such taxes.
140.690. Such taxes a lien.
140.710. To be embodied in list with state and county taxes.
140.720. Collector to furnish statement to city--fees.
140.722. Conveyances subject to covenants and easements.
140.730. Procedure for collection of personal taxes.
140.740. Notification to delinquent taxpayer--fee.
140.750. Commission allowed on collection of revenue.
140.850. Contracts with private attorneys or collection agencies for
assistance.
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.

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