Missouri Revised Statutes

Chapter 140
Collection of Delinquent Taxes Generally

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Rsmo Number Section Description
Chapter Cross Reference
Attorney general to assist in collection of delinquent taxes payable to state director, 136.150
Bad check, passing in payment of taxes, penalty, 139.235
Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235
Collector's compensation, delinquent personal tax collection, 52.290
Constitutional provisions relative to tax collection, Const. Art. X §§ 4(a), 4(b), 4(c), 13
Corporation franchise taxes, procedure for collection when delinquent, 147.120
Division of taxation and collection, department of revenue, to collect state taxes, 136.010
Governor authorized to purchase lands at execution sale where state has interest, 26.040, 26.050
Levee tax, collection, procedure when delinquent, 245.200, 245.220
Railroad property, taxes to constitute a lien, procedure for enforcement, 151.210, 151.230
Railroad taxes delinquent, when, 151.220
State's claim for taxes to constitute a lien against real property, 137.085
State's claim paramount against estates of insolvent or deceased persons, exceptions, 430.330, 430.340
   
REAL ESTATE TAXES
140.010. County collector--enforcement of state's lien.
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.
140.195. Entry on property not trespass, when.
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 minors and 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.
140.405. 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--notice, authorized manner.
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.
140.665. 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.
   
PERSONAL TAXES
140.730. Procedure for collection of personal taxes.
140.740. Notification to delinquent taxpayer--fee.
140.750. Commission allowed on collection of revenue.
   
GENERAL COLLECTIONS
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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