reglab/housing_qa huggingface dataset:
MO Rev Stat § 140.600 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.600 - Suit to set aside tax deeds — actual tender not necessary.

Effective - 28 Aug 1939   140.600. Suit to set aside tax deeds — actual tender not necessary. — 1. No suit or action in any of the courts of this state, either at law or in equity, shall hereafter be maintained by any person or corporation, against any other person or corporation, for the determination of the title to, or for the recovery of the possession of, any lands which shall have been sold for taxes, or any interest in any such lands, or for the setting aside or cancellation of any tax deed or sale of land for taxes alleged to have been void, voidable or defective, unless such person or corporation so seeking to recover such lands, or some interest therein, or the setting aside of such tax deed or tax sale, shall in his petition offer to refund to the defendant therein, or to such other person or corporation, from whom and against whom such recovery is sought, in such action, all taxes paid by such defendant, or other persons, and his grantors, remote or immediate, or by those under whom he claims, together with interest thereon from the date of payment of such taxes to the date of the judgment in such action.  2. No actual tender shall be required to be made by such plaintiff or other person seeking such recovery or cancellation of such deed, but it shall be deemed sufficient if an offer to pay the same, as soon as the amount thereof shall be ascertained, shall be made and set out in such petition.  3. All courts before which any such action may be brought or maintained shall, if the judgment in such action be adverse to the defendant, or defendants therein, and the recovery of such land, or any interest therein, be adjudged or decreed, find and adjudge by its decree or judgment the amount of money due to the defendant, or to other persons, on account of taxes or interest thereon paid as aforesaid by defendant or his grantors as aforesaid, and all such courts may, if such relief be prayed for in the answer, or the other pleading of the defendant, or other person, entitled to reimbursement, adjudge and decree that the amount so found by the court, or a jury, shall be and constitute a lien upon the lands recovered or in controversy. ­­-------- (RSMo 1939 § 11179)  Prior revisions: 1929 § 9966; 1919 § 12956; 1909 § 11508
MO Rev Stat § 140.610 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.610 - Proof by claimant of invalidity of sale.

Effective - 28 Aug 1939   140.610. Proof by claimant of invalidity of sale. — In all suits and controversies involving the title of land claimed and held by virtue of the deed executed by the county collector for nonpayment of taxes thereon, under this tax law, the person claiming by adverse title to such deed shall be required to prove, in order to defeat the title conveyed by such deed, either that the land described therein was not subject to taxation at the date of assessment of the tax for which it was sold, or that the taxes for the nonpayment of which the land was sold were paid to the proper officer within the time limited by law therefor, or that the same had not been assessed for the taxes for the nonpayment of which it was sold, or that the same had been redeemed pursuant to law, or that a certificate in proper form had been given by the proper officer, within the time limited by law for paying taxes or for redeeming from sales made for the nonpayment thereof, stating no taxes were due at the time such sale was made, or that at the date of the deed the redemption period had not expired. ­­-------- (RSMo 1939 § 11162)  (1977) Held, inadequacy of consideration is not a ground for setting aside a tax deed. Powell v. County of St. Louis (Mo.), 559 S.W.2d 189.
MO Rev Stat § 140.620 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.620 - County records, prima facie evidence — moneys paid to successor.

Effective - 28 Aug 1939   140.620. County records, prima facie evidence — moneys paid to successor. — 1. The books and records belonging to the office of county clerk and collector certified by said officers respectively, shall be deemed prima facie evidence to prove the issuance of any certificate, the sale of any land or lot for taxes, the redemption of the same or payment of taxes thereon.  2. The county collector shall, at the expiration of his term of office, pay over to his successor in office all moneys in his hands received for redemption from sale for taxes on real property. ­­-------- (RSMo 1939 § 11167)
MO Rev Stat § 140.630 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.630 - Defendant may make claim for taxes paid — not to affect other defenses.

Effective - 28 Aug 1949   140.630. Defendant may make claim for taxes paid — not to affect other defenses. — 1. Any defendant in an action under section 140.600, in addition to any other defense he may have, may set up in his answer or other pleading, a claim for taxes and interest thereon paid by him or other person under whom he claims the land and may pray that the amount of such taxes and interest, when ascertained by the court or jury, if the judgment of the court be adverse to him, shall be decreed a lien on the land or interest therein.  2. Any such claim shall in no wise affect the merit of any other defense which may be pleaded, but shall be allowed as a matter of course arising out of the litigation. ­­-------- (RSMo 1939 § 11180, A. 1949 S.B. 1024)  Prior revisions: 1929 § 9967; 1919 § 12957; 1909 § 11509
MO Rev Stat § 140.640 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.640 - Personal judgments not authorized.

Effective - 28 Aug 1939   140.640. Personal judgments not authorized. — Nothing in this chapter contained shall be construed to authorize a personal judgment against any owner of any land or lot, or of any interest therein, for any real estate tax levied and/or assessed against such land or lot, nor shall this law be so construed as to change in any manner whatsoever the method or mode now or that may hereafter be provided by law for the collection of drainage and/or levee assessments, or other special assessments. ­­-------- (RSMo 1939 § 11175)
MO Rev Stat § 140.665 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.665 - Law applies to counties and cities and certain officers.

Effective - 28 Aug 2013   140.665. Law applies to counties and cities and certain officers. — Whenever the word "collector" is used in sections 140.050 to 140.660*, as applicable to counties which have adopted township organization, it shall be construed to mean "collector-treasurer". Where applicable it shall also refer to the collector, or other proper officer, collecting taxes in any city or town. Where applicable the word "county" as used in sections 140.050 to 140.660* shall be construed "city" and the words "county clerk" shall be construed "city clerk or other proper officer". ­­-------- (RSMo 1939 § 11174, A.L. 1959 H.B. 106, A.L. 2013 H.B. 175 merged with S.B. 248)  *Section 140.660 was repealed by S.B. 117, 2011
MO Rev Stat § 140.670 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.670 - City delinquent taxes, when returned — duties of collector.

Effective - 28 Aug 1959   140.670. City delinquent taxes, when returned — duties of collector. — 1. The collectors of all cities and incorporated towns having authority to levy and collect taxes under their respective charters or under any law of this state, which return their delinquent tax lists to the county collector to collect, shall, on or before the first Monday in March, annually, return to the county collector a list of lands and lots on which the taxes or special assessments levied by the city or incorporated town remain due and unpaid.  2. The county collector shall receipt for the aggregate amount of the delinquent taxes, which receipt shall be held by the treasurer of the city or town, and shall stand as evidence of indebtedness upon the part of the county collector and his bondsmen to the city or town, until settlement in full has been made by payment to the treasurer or his successor of all taxes thus receipted for, or by a return of the part as is uncollectible. ­­-------- (RSMo 1939 § 11202, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9970; 1919 § 12960; 1909 § 11512
MO Rev Stat § 140.680 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.680 - Power to collect such taxes.

Effective - 28 Aug 1939   140.680. Power to collect such taxes. — The power to collect such city or incorporated town tax or special assessments before sale is hereby given to the county collector after said delinquent list is received by him. ­­-------- (RSMo 1939 § 11203)  Prior revisions: 1929 § 9971; 1919 § 12961; 1909 § 11513
MO Rev Stat § 140.690 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.690 - Such taxes a lien.

Effective - 28 Aug 1959   140.690. Such taxes a lien. — Real property is in all cases liable for all taxes due any city or incorporated town, and a lien is created in favor of the state of Missouri for all these taxes, and the interest and costs provided by law, the same as for state and county taxes, which lien shall be enforced as in this chapter provided. ­­-------- (RSMo 1939 § 11206, A.L. 1959 H.B. 106)  Prior revisions: 1929 § 9974; 1919 § 12964; 1909 § 11516
MO Rev Stat § 140.710 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.710 - To be embodied in list with state and county taxes.

Effective - 28 Aug 1939   140.710. To be embodied in list with state and county taxes. — The tax and special assessments on the property contained in the delinquent list of such city or incorporated town shall be added to the same property, if the same property is contained in the delinquent list for state and county tax, in a separate column in such list. ­­-------- (RSMo 1939 § 11204)  Prior revisions: 1929 § 9972; 1919 § 12962; 1909 § 11514
MO Rev Stat § 140.720 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.720 - Collector to furnish statement to city — fees.

Effective - 28 Aug 1945   140.720. Collector to furnish statement to city — fees. — 1. The county collector shall, whenever he makes a statement of tax collections to the county commission as required by law, also furnish the treasurers of the cities and incorporated towns a statement of all delinquent and back taxes due such cities and towns which have been collected to that date, accompanied by the amount thus collected.  2. The county collector, except in those counties having a population in excess of one hundred thousand, shall be allowed the same commissions for collecting city or incorporated town taxes as are allowed him for collecting state and county taxes, but no other commission shall be allowed any officer of any such city or town for receiving or disbursing said money unless authorized by charter or ordinance; and for any default in paying over such taxes to the city or town treasurer, such county collector and his sureties shall be proceeded against on such county collector's official bond. A certified copy of said bond, from the records of the county clerk's office, shall be taken as evidence and be of the same effect in all courts of this state as the original bond required by this chapter to be filed in the office of the secretary of state. ­­-------- (RSMo 1939 § 11205, A.L. 1945 p. 1822)  Prior revisions: 1929 § 9973; 1919 § 12963; 1909 § 11515
MO Rev Stat § 140.722 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.722 - Conveyances subject to covenants and easements.

Effective - 28 Aug 1996   140.722. Conveyances subject to covenants and easements. — Any sale of lands under this chapter shall be subject to valid recorded covenants running with the land and to valid easements of record or in use. ­­-------- (L. 1996 H.B. 979)
MO Rev Stat § 140.730 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.730 - Procedure for collection of personal taxes.

Effective - 28 Aug 2004   140.730. Procedure for collection of personal taxes. — 1. 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 pursuant to this law 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 the said taxes for all such years as may be delinquent and unpaid, and said taxes shall be set forth in a tax bill or bills of said personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and said tax bill or tax 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 pursuant to this chapter 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, as far as applicable, to the above actions; provided, 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 chapter, personal tax bills shall become delinquent on the first day of January following the year the taxes are due, and suits thereon may be instituted on and after the first day of February following, and within three years from said day. If the collector, after using due diligence, is unable to collect any personal property taxes charged in the delinquent tax list within three years following the year the taxes are due, the collector may remove such personal property taxes from the delinquent or back taxes books in the same manner as real estate is removed under section 137.260. Such abated amounts shall be reported on the annual settlement made by a collector of revenue.  4. Said 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 said debtors. The remedy hereby provided for the collection of personal tax bills is cumulative, and shall not in any manner impair other methods existing or hereafter provided for the collection of the same. ­­-------- (RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)  Prior revisions: 1929 § 9940; 1919 § 12932; 1909 § 11487
MO Rev Stat § 140.740 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.740 - Notification to delinquent taxpayer — fee.

Effective - 28 Aug 1951   140.740. Notification to delinquent taxpayer — fee. — 1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the amount due and the years for which they are due, and that if the same are not paid within thirty days an action will be brought to recover such taxes; for which notice a fee of twenty-five cents may be charged and collected by the collector. In any action to recover said personal property taxes a certificate of the collector that he has mailed said notice as herein required and giving the date of such mailing shall be attached to the petition and shall constitute prima facie evidence that such notice has been duly given.  2. In each such action a fee in the amount of ten percent of the taxes due, but in no event less than five dollars, shall be allowed the attorney for the collector. Such attorney fee and all collector's fees shall be included in the judgment for taxes in such action. ­­-------- (RSMo 1939 § 11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)  Prior revisions: 1929 § 9941; 1919 § 12933
MO Rev Stat § 140.750 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.750 - Commission allowed on collection of revenue.

Effective - 28 Aug 1945   140.750. Commission allowed on collection of revenue. — All officers required by law to receive and pay over to the collectors any part of the state and county revenue shall receive as full compensation, commission on the amount received at the rate of two percent; provided, that in counties of the first and second class and the city of St. Louis, such commission shall be paid by all officers receiving such compensation to the county or city treasury as provided by law. ­­-------- (RSMo 1939 § 11232, A.L. 1945 p. 1823, A.L. 1945 p. 1956)  Prior revisions: 1929 § 10001; 1919 § 12991; 1909 § 11543  CROSS REFERENCE:  Individual liability of such officers, 139.300
MO Rev Stat § 140.850 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.850 - Contracts with private attorneys or collection agencies for assistance.

Effective - 28 Aug 1986   140.850. Contracts with private attorneys or collection agencies for assistance. — For all taxes administered by the department of revenue, the director may enter into contracts with private attorneys or professional collection agencies for the collection of delinquent taxes owed by residents or nonresidents of the state of Missouri; except that, any contract let pursuant to this section shall be awarded in the manner prescribed by chapter 34 and shall be subject to appropriation made therefor. Any contract entered into pursuant to this section shall not provide for a collection fee in excess of twenty-five percent of the amount collected. ­­-------- (L. 1983 1st Ex. Sess. H.B. 10 § 2, A.L. 1986 S.B. 669, et al.)
MO Rev Stat § 140.855 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 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.

Effective - 01 Jul 1993   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. — 1. If a vendor identified by the department of revenue is determined by the department to owe tax, the office of administration shall transfer an amount equal to the tax owed from the payment due the vendor not to exceed the amount of tax owed to the department of revenue.  2. Upon transfer of funds to the department of revenue pursuant to subsection 1 of this section, the department shall notify by certified mail the taxpayer whose payment is sought to be transferred. Such notice shall clearly set forth the name of the taxpayer, the amount of tax due, the taxpayer's opportunity to give written application for a hearing to contest the setoff within thirty days of the date of receipt of the notice and that failure to apply for such a hearing, in writing, within the thirty-day period will be deemed a waiver of the opportunity to contest the setoff and will constitute liquidation of the debt. If the application for hearing alleges a defense to the nature or amount of the claim upon which the setoff is based which requires an evidentiary hearing, the department shall promptly conduct such hearing, in accordance with the provisions of chapter 536. Failure of the debtor to make application for a hearing shall constitute liquidation of the debt. If the debt is based on a court or administrative order, the debtor shall be entitled to assert only those defenses which arose subsequent to such court or administrative order, and no issue may be raised at the hearing which has previously been litigated. ­­-------- (L. 1986 S.B. 669, et al. § 3, A.L. 1993 H.B. 874)  Effective 7-1-93
MO Rev Stat § 140.980 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.980 - Citation of law — definitions.

Effective - 28 Aug 2019   140.980. Citation of law — definitions. — 1. Sections 140.980 to 140.1015 shall be known and may be cited as the "Land Bank Act".  2. As used in sections 140.980 to 140.1015, the following terms mean:  (1) "Ancillary parcel", a parcel of real estate acquired by a land bank agency other than any sale conducted under section 140.190, 140.240, or 140.250;  (2) "Land bank agency", an agency established by a city under the authority of section 140.981;  (3) "Land taxes", taxes on real property or real estate, including the taxes both on the land and the improvements thereon;  (4) "Political subdivision", any county, city, town, village, school district, library district, or any other public subdivision or public corporation that has the power to tax;  (5) "Reserve period taxes", land taxes assessed against any parcel of real estate sold or otherwise disposed of by a land bank agency for the first three tax years following such sale or disposition;  (6) "Tax bill", real estate taxes and the lien thereof, whether general or special, levied and assessed by any taxing authority;  (7) "Taxing authority", any governmental, managing, administering, or other lawful authority, now or hereafter empowered by law to issue tax bills. ­­-------- (L. 2019 H.B. 821)