reglab/housing_qa huggingface dataset:
MO Rev Stat § 141.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.040 - Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment.

Effective - 28 Aug 1945   141.040. Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment. — If, on the first day of January of any year, any of said lands or town lots contained in said back tax book or recorded list of delinquent land or lots in the collector's office remain unredeemed, it shall be the duty of the collector to proceed to enforce the payment of the taxes charged against such tract or lot, by suit in a court of competent jurisdiction in the county where the real estate is situated, which said court shall have jurisdiction, without regard to the amount sued on, to enforce the lien of the state or such counties, and it shall be the duty of the collector, when suit shall have been commenced against any tract of land or town lot on said back tax book, to note opposite said tract or lot such fact, also against whom suit has been commenced; and in cases where suit is brought for the enforcement of liens as above, where summons shall have been issued against any defendant, and the officer to whom it is directed shall make his return that the defendant cannot be found, the court before whom the suit is pending, being first satisfied that the summons cannot be served, shall make an order directing that notice of such action be given to such defendant by publication; and in all cases where it shall be alleged in the petition, or in an affidavit subsequently filed with the clerk, that the defendants, or any one of them is a nonresident of the state of Missouri, so that the ordinary process of law cannot be served upon them, then such order may be made, and such notice by publication given by the clerk of the court in vacation, and which notice shall be published in like manner and with the same effect as when ordered by the court; the proof of publication of the order required by this section may be made by the affidavit of the publisher of the newspaper in which the order was published, or by the affidavit of any person who would be a competent witness in said cause, filed with the court; and if the defendant or defendants fail to appear at the time and place required by said order and defend said cause of action, judgment by default may be rendered as prayed, which judgment shall be as binding and effectual against the property on which the lien is sought to be enforced as if there had been personal service on the defendant. ­­-------- (RSMo 1939 § 11387, A.L. 1945 p. 1946 § 11379)
MO Rev Stat § 141.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.050 - Appointment of collector or deputies by sheriff.

Effective - 28 Aug 1945   141.050. Appointment of collector or deputies by sheriff. — The sheriff may appoint the collector or any deputies designated by him as deputy sheriffs, and when so appointed, they may serve all process in suits commenced under sections 141.010 to 141.160 with like effect as the sheriff himself might do. ­­-------- (RSMo 1939 § 11392, A.L. 1945 p. 1946 § 11390)
MO Rev Stat § 141.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.060 - Collector may employ attorney — compensation.

Effective - 28 Aug 1945   141.060. Collector may employ attorney — compensation. — 1. For the purpose of collecting such tax and prosecuting suits for taxes under sections 141.010 to 141.160, the collector shall be authorized to employ an attorney whose compensation, in all counties of the first class enforcing the collection of delinquent land taxes under the provisions of sections 141.010 to 141.160 exclusively, shall not be in excess of three hundred dollars per month, as may be fixed by the county commission.  2. The salary paid to said attorney shall be in full of all services rendered the said collector and in lieu of any fees, commissions and charges fixed by law in enforcing the payment and collection of delinquent back taxes on real estate; provided that where counties of the first class are now operating or hereafter may operate under the provisions of the land tax collection law, and amendments thereto, in conjunction with the provisions of sections 141.010 to 141.160, the delinquent land tax attorney shall be compensated for all legal services performed under the provisions of sections 141.010 to 141.160, and the land tax collection law in the amount and manner as provided for in said land tax collection law. ­­-------- (RSMo 1939 § 11387, A.L. 1945 p. 1946 § 11380)
MO Rev Stat § 141.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.070 - Collector may employ abstracter — compensation.

Effective - 28 Aug 1973   141.070. Collector may employ abstracter — compensation. — 1. Hereafter, in any county of the first class in this state where the collector of the revenue of the county is required by law to enforce the lien of the state for back taxes by suit against real estate charged with the lien, except in counties of the first class not having a charter form of government, the collector may employ some competent and reliable abstracter of his county to prepare memoranda of abstract to lands described in the tax bills to be furnished by the collector showing all conveyances, liens and charges against the real estate, as shown by the records of the county, which shall be duly certified to by the abstracter. The abstracts or memoranda when prepared and certified as herein specified shall be delivered to the tax attorney employed to bring the suits and he shall file them with the petition in the case, and they shall become the property of the purchaser at the tax sale.  2. For preparing the abstracts or memoranda of title referred to in this section, the abstracter shall receive as compensation therefor a sum not to exceed ten dollars for each abstract or memorandum furnished. The charges shall be taxed as costs and shall be paid as other costs in the case. ­­-------- (RSMo 1939 §§ 11199, 11200, A.L. 1945 p. 1946 §§ 11393, 11394, A.L. 1963 p. 188, A.L. 1973 H.B. 654)
MO Rev Stat § 141.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.080 - Recovery of taxes, when.

Effective - 28 Aug 1999   141.080. Recovery of taxes, when. — No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within three years after delinquency, except that such three-year limitation shall not be applicable if any entity conveys any real estate having a tax-exempt status, and such conveyance causes such real estate to again become taxable real property and such conveyance has not been recorded in the office of the recorder in the county in which the real estate is situated. Such three-year limitation shall only be applicable upon the date such conveyance is recorded in the deed records of the county in which the real estate is situated. ­­-------- (RSMo 1939 § 11393, A.L. 1945 p. 1946 § 11388, A.L. 1999 S.B. 394)
MO Rev Stat § 141.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.090 - Suit in name of state of Missouri — procedure.

Effective - 28 Aug 1945   141.090. Suit in name of state of Missouri — procedure. — All actions commenced under the provisions of sections 141.010 to 141.160 shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the owner of the property if known, and if not known, then against the last owner of record as shown by the county records at the time this suit was brought, and all lands owned by the same person or persons may be included in one petition and in one count thereof, for the taxes for all such years as taxes may be due thereon, and said petition shall show the different years for which taxes are due, as well as the several kinds of taxes or funds to which they are due, with the respective amounts due to each fund; all of which shall be set forth in a tax bill of said back taxes, duly authenticated by the certificate of the collector and filed with the petition; and said tax bill or bills so certified shall be prima facie evidence that the amount claimed in said suit is just and correct; and all notices and process in suits under sections 141.010 to 141.160 shall be sued out and served in the same manner as in civil actions in circuit courts; and in case of suits against nonresident unknown parties, or other owners on whom service cannot be had by ordinary summons, the proceedings shall be the same as now provided by law in civil actions affecting real or personal property. In all suits under sections 141.010 to 141.160 the general laws of the state as to practice and proceedings in civil cases shall apply, so far as applicable and not contrary to this law. ­­-------- (RSMo 1939 § 11388, A.L. 1945 p. 1946 § 11381)
MO Rev Stat § 141.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.100 - Judgment — contents — first lien on land.

Effective - 28 Aug 1945   141.100. Judgment — contents — first lien on land. — The judgment, if against the defendant, shall describe the land upon which taxes are found to be due; shall state the amount of taxes and interest found to be due upon each tract or lot, and the year or years for which the same are due, up to the rendition thereof, and shall decree that the lien of the state be enforced, and that the real estate, or so much thereof as may be necessary to satisfy such judgment, interest and costs, be sold, and a special fieri facias shall be issued thereon, subject to the provisions herein contained, which shall be executed as in other cases of special judgment and execution, and said judgment shall be a first lien upon said land. ­­-------- (RSMo 1939 § 11389, A.L. 1945 p. 1946 § 11382)
MO Rev Stat § 141.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.110 - Lien of tax judgment a continuing lien.

Effective - 28 Aug 1945   141.110. Lien of tax judgment a continuing lien. — The lien of general tax judgments provided for in section 141.100 shall be a continuing lien and shall not be barred by lapse of time or limitation, but shall terminate only upon payment as herein provided, or sale under execution. ­­-------- (RSMo 1939 § 11195, A.L. 1945 p. 1946 § 11389)
MO Rev Stat § 141.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.120 - No execution for two years — redemption by owner.

Effective - 28 Aug 1945   141.120. No execution for two years — redemption by owner. — After judgment shall have been rendered, no execution shall be levied thereon nor sale under said execution had for a period of two years from the date of entry of such judgment, during which time the owner of the property against which judgment has been rendered, or any person having an interest therein, may redeem the property from said judgment by paying the amount of the judgment, interest and costs, or the amount set as a compromise payment under the terms of this law, and if such payment be made, the judgment shall be released and the taxes marked paid. ­­-------- (RSMo 1939 § 11189, A.L. 1945 p. 1946 § 11383)
MO Rev Stat § 141.121 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.121 - Redemption barred on final judgment against vacant residential real property — immediate sale.

Effective - 28 Aug 1992   141.121. Redemption barred on final judgment against vacant residential real property — immediate sale. — Any provisions of this chapter to the contrary notwithstanding, the owner of any parcel of real property against which a judgment has been rendered shall not have the right to redeem such property from said judgment if at the time of judgment such property is assessed as residential property and the judgment finds the property has been vacant for a period of not less than six months prior to the judgment. After a judgment as provided for in this section becomes final, a sale under execution of the judgment shall be immediately held as provided under the applicable provisions of this chapter. ­­-------- (L. 1992 H.B. 1434 & 1490)
MO Rev Stat § 141.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.130 - Sale of property — approval by court — acceptance, when.

Effective - 28 Aug 1945   141.130. Sale of property — approval by court — acceptance, when. — 1. Whenever a sale under execution on a tax judgment shall be had, the sheriff shall announce that such sale is subject to the approval of the court, and the sheriff shall report the sale and the amount of the bid to the court in which judgment was rendered, and the court shall appoint two disinterested and competent appraisers, who shall appraise the value of the property and the improvements thereon.  2. If the amount bid by the purchaser at the execution sale shall exceed fifty percent of the value of the property, the court shall confirm the sale, and the sheriff shall execute a deed for the property.  3. If the amount bid by the purchaser is less than fifty percent of the appraised value of the property, and the title which would be acquired by the purchaser is subject to other taxes, which are a lien superior to the lien of the taxes for which the judgment was rendered, and the combined amount of such prior liens and the amount bid by the purchaser shall exceed fifty percent of the appraised value of the property, the court shall likewise confirm the sale, and the sheriff shall execute a deed to the purchaser.  4. If the amount bid, together with prior tax liens, if any, shall be less than fifty percent of the appraised value of the property, the court may require the purchaser to increase his bid to an amount equal to fifty percent of such appraised value, and if the purchaser agrees so to do, and makes such additional payment, the sale shall be approved, and the sheriff shall execute and deliver a deed to the purchaser, but if the purchaser declines to increase his bid and make such additional payment, the sale shall be disapproved and the lien of the judgment continued, subject to the issuance of subsequent executions. ­­-------- (RSMo 1939 § 11191, A.L. 1945 p. 1946 § 11385)  (1977) Held, inadequacy of consideration is not grounds for setting aside a tax deed. Powell v. County of St. Louis (Mo.), 559 S.W.2d 189.
MO Rev Stat § 141.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.140 - Execution of deed by sheriff.

Effective - 28 Aug 1945   141.140. Execution of deed by sheriff. — The sheriff shall, subject to the provisions of section 141.130, execute to the purchasers of real estate under this law a deed for the property sold which shall be acknowledged before the circuit court of the county, as in ordinary cases, and which shall convey a title in fee to such purchaser of the real estate therein named, and shall be prima facie evidence of title, and that the matters and things therein stated are true. ­­-------- (RSMo 1939 § 11391, A.L. 1945 p. 1946 § 11386)
MO Rev Stat § 141.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.150 - Fees allowed.

Effective - 28 Aug 2007   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, as herein provided;  (2) To the collector for making the back tax book, twenty-five cents per tract, to be taxed as costs and collected from the party redeeming such tract;  (3) To the collector, attorney's fees in the sum of five percent of the amount of taxes actually collected and paid into the treasury after judgment is obtained or if such taxes are paid before judgment, but after suit is instituted, two percent on all sums collected and paid into the treasury; and an additional sum in the amount of two dollars for each suit instituted pursuant to the provisions of sections 141.010 to 141.160, where publication is not necessary, and in the amount of five dollars for each suit where publication is necessary, which sums shall be taxed and collected as other costs;  (4) To the circuit clerk, associate circuit judge, sheriff and printer, such fees as are allowed by law for like services in civil cases, which shall be taxed as costs in the case; provided, that in no case shall the state or county be liable for any such costs, nor shall the county commission or state auditor or commissioner of administration allow any claim for any costs incurred by the provisions of this law; provided further, that all fees collected shall be accounted for and all fees collected, except those allowed the printer, shall be paid to the county treasurer at such times and in the manner as otherwise provided by law. ­­-------- (RSMo 1939 § 11395, A.L. 1945 p. 1946 § 11387, A.L. 2007 S.B. 22 merged with S.B. 497)
MO Rev Stat § 141.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.160 - General law relating to taxation to apply to first class charter counties — exception.

Effective - 28 Aug 2009   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 insofar as not inconsistent with the provisions of sections 141.010 to 141.160, except that counties of the first class operating under a charter form of government may hereafter elect to operate under the provisions of chapter 140, the general law relating to the collection of delinquent taxes, by the enactment of an ordinance by the legislative body of such county.  2. In addition to any other provisions of law related to delinquent tax collection fees, in all counties having a charter form of government and more than six hundred thousand inhabitants, the collector shall collect on behalf of the county and pay into the county general fund an additional fee for the collection of delinquent and back taxes of five percent on all sums collected to be added to the face of the tax bill and collected from the party paying the tax.  3. The provisions of sections 141.010 to 141.160 shall not apply to counties of the first class not having a charter form of government, and such counties shall operate under the provisions of chapter 140. ­­-------- (RSMo 1939 § 11396, A.L. 1945 p. 1946 § 11392, A.L. 1969 p. 250, A.L. 1973 H.B. 654, A.L. 2009 H.B. 481)  Prior revisions: 1929 § 10154; 1919 § 13151
MO Rev Stat § 141.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.170 - Personal taxes — tax bills — delinquency.

Effective - 28 Aug 1973   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 date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment may be recovered against the party assessed with such taxes before any court of this state having jurisdiction.  2. All actions commenced under this section shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the person or persons named in the tax bill, and in one petition and in one count thereof may be included such taxes for all such years as are delinquent and unpaid, and such taxes shall be set forth in a tax bill or bills of such personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and such tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in the suit is just and correct, and all notices and process in suits under this law shall be sued and served in the same manner as in civil actions, and the general laws of this state as to practice and proceedings and appeals and writs of error in civil cases shall apply, so far as applicable, to the above actions; except, however, that in no case shall the state, county, city or collector be liable for any costs nor shall any be taxed against them or any of them.  3. For the purpose of this section, personal tax bills shall become delinquent on the first day of January following the day when such bills are placed in the hands of the collector, and suits thereon may be instituted on and after the first day of April following, and within five years from that day. Such personal tax shall be presented and allowed against the estates of deceased or insolvent debtors, in the same manner and with like effect as other indebtedness of such debtors. ­­-------- (L. 1945 p. 1944 § 1, A.L. 1973 H.B. 654)
MO Rev Stat § 141.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.180 - Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees.

Effective - 28 Aug 1973   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 personal property tax attorney to represent him in legal proceedings necessary in the collection of delinquent tangible personal property taxes, and who shall perform all the duties imposed upon such attorney by the provisions of sections 141.170 to 141.200 and other laws not inconsistent herewith, pertaining to the collection of delinquent tangible personal property taxes, and who shall receive as full compensation and in lieu of all fees a salary to be fixed by the county commission, not to exceed six thousand five hundred dollars per annum, payable in twelve equal monthly installments.  2. In addition the collector may employ and pay, with the approval of the county commission, an assistant delinquent tangible personal property tax attorney and such clerical and other assistants as may be necessary to enable the delinquent tangible personal property tax attorney to efficiently perform his duties.  3. In all counties of the first class not electing to adopt the provisions of said land tax collection law, except counties of the first class not having a charter form of government, the collector may employ an attorney to represent him in his official capacity in all legal proceedings instituted by the collector for the collection of delinquent personal and real estate taxes, and such attorney shall receive, in lieu of all fees and as full compensation, a salary to be fixed by the county commission in an amount not exceeding three thousand six hundred dollars per annum, payable in equal monthly installments. ­­-------- (L. 1945 p. 1944 § 2, A.L. 1973 H.B. 654)