reglab/housing_qa huggingface dataset:
MO Rev Stat § 140.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.370 - Redemption — record of sale.

Effective - 28 Aug 2003   140.370. Redemption — record of sale. — 1. When lands sold for taxes shall be redeemed, the county collector shall insert a memorandum of such redemption on the record of the certificate of purchase applicable thereto, stating the land or lots redeemed, the date thereof, and by whom made, and sign the same officially, and shall likewise give a certificate thereof to the person redeeming.  2. The person redeeming shall then present to the county clerk the certificate of redemption and the county clerk shall then enter on his record of sales of land for delinquent taxes the recital of such redemption, the date thereof, and the person redeeming. ­­-------- (RSMo 1939 § 11148, A.L. 2003 S.B. 295)
MO Rev Stat § 140.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.380 - Redemption by drainage, levee or improvement district — procedure.

Effective - 28 Aug 1939   140.380. Redemption by drainage, levee or improvement district — procedure. — 1. Any drainage, levee or any other special improvement district having a lien on any land or lot, upon which there has been issued a certificate of purchase, may, if authorized by the law creating such drainage, levee or other special improvement district, at any time within the period of redemption applicable to any certificate of purchase, deposit with the collector the amount necessary to redeem such lands.  2. Upon any such deposit the collector shall give immediate notice thereof to the holder of the certificate of purchase. But no drainage, levee or any other special improvement district shall foreclose its lien against any property sold under this law until it has redeemed as provided herein. The holder of such certificate of purchase shall then surrender said certificate of purchase to the collector, who shall pay to the holder of the certificate the money so deposited by such drainage, levee or other special improvement district.  3. In cases to which this section is applicable said certificate of purchase shall not be cancelled but shall be considered as legally assigned to the drainage, levee or other special improvement district making the deposit as herein set forth and shall be delivered by the collector to such district, noting thereon compliance with this section.  4. Any such certificate may then be redeemed as provided for in this chapter from any such drainage, levee or other special improvement district; if not redeemed, then any such drainage, levee, or other special improvement district shall be entitled to a collector's deed, in the same manner and under the same conditions as provided for in this chapter as to other holders of a certificate of purchase. ­­-------- (RSMo 1939 § 11176)
MO Rev Stat § 140.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.410 - Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when.

Effective - 28 Aug 2015, 2 histories   140.410. Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when. — In all cases where lands have been or may hereafter be sold for delinquent taxes, penalty, interest and costs due thereon, and a certificate of purchase has been or may hereafter be issued, it is hereby made the duty of such purchaser, his or her heirs or assigns, to cause all subsequent taxes to be paid on the property purchased prior to the issuance of any collector's deed, and the purchaser shall further cause a deed to be executed and placed on record in the proper county all within eighteen months from the date of said sale; provided, that on failure of said purchaser, his or her heirs or assigns so to do, then and in that case the amount due such purchaser shall cease to be a lien on said lands so purchased as herein provided. Upon the purchaser's forfeiture of all rights of the property acquired by the certificate of purchase issued, and including the nonpayment of all subsequent years' taxes as described in this section, it shall be the responsibility of the collector to record the cancellation of the certificate of purchase in the office of the recorder of deeds of the county. Certificates of purchase cannot be assigned to nonresidents or delinquent taxpayers. However, any person purchasing property at a delinquent land tax sale who meets the requirements of this section, prior to receiving a collector's deed, shall pay to the collector the fee necessary for the recording of such collector's deed to be issued. It shall be the responsibility of the collector to record the deed before delivering such deed to the purchaser of the property. ­­-------- (RSMo 1939 § 11137, A.L. 2003 S.B. 295, A.L. 2011 S.B. 117, A.L. 2015 H.B. 613)
MO Rev Stat § 140.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.420 - Deed to purchaser if unredeemed.

Effective - 28 Aug 2015, 2 histories   140.420. Deed to purchaser if unredeemed. — If no person shall redeem the lands sold for taxes prior to the expiration of the right to redeem, at the expiration thereof, and on production of the certificate of purchase and upon proof satisfactory to the collector that a purchaser or his or her heirs, successors, or assigns are authorized to acquire the deed, the collector of the county in which the sale of such lands took place shall execute to the purchaser, his or her heirs or assigns, in the name of the state, a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee simple, subject, however, to all claims thereon for unpaid taxes except such unpaid taxes existing at time of the purchase of said lands and the lien for which taxes was inferior to the lien for taxes for which said tract or lot of land was sold. ­­-------- (RSMo 1939 § 11149, A.L. 2003 S.B. 295, A.L. 2010 H.B. 1316, A.L. 2015 H.B. 613)
MO Rev Stat § 140.430 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.430 - Deed to heirs in case of purchaser's death.

Effective - 28 Aug 1939   140.430. Deed to heirs in case of purchaser's death. — In all cases of sale of lands for taxes, if the purchaser or his assigns shall die before a deed shall be executed on such sale, the deed may be executed by the collector, to his heirs at law or devisees; which deed shall vest the title in the heirs or devisees of such deceased person in the same manner and liable to like claims of creditors and other persons as if the same had been executed to such deceased person immediately previous to his death, or the executor or administrator may assign the certificate of purchase, and the deed may issue to the assignee thereof. ­­-------- (RSMo 1939 § 11161)
MO Rev Stat § 140.440 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.440 - Payment of taxes by holder of purchase certificate — subsequent certificate.

Effective - 28 Aug 2003   140.440. Payment of taxes by holder of purchase certificate — subsequent certificate. — Every holder of a certificate of purchase shall before being entitled to apply for deed to any tract or lot of land described therein pay all taxes that have accrued thereon since the issuance of said certificate, or any prior taxes that may remain due and unpaid on said property, and the lien for which was not foreclosed by sale under which such holder makes demand for deed, and any purchaser that shall suffer a subsequent tax to become delinquent, such first purchaser shall forfeit all liens on such lands so purchased. Said holder of a certificate of purchase permitting a subsequent certificate to issue on the same property shall, on notice from the county collector, surrender said certificate of purchase immediately to the county collector. Upon surrender of such certificate of purchase any surplus moneys paid by the first holder of the certificate of purchase and remaining unclaimed pursuant to section 140.230 shall be paid without interest to such holder of the certificate. ­­-------- (RSMo 1939 § 11152, A.L. 2003 S.B. 295)
MO Rev Stat § 140.450 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.450 - Cancellation and filing of certificate — proof of loss.

Effective - 28 Aug 1939   140.450. Cancellation and filing of certificate — proof of loss. — When conveyances are delivered for lands sold for taxes the certificates therefor shall be cancelled and filed away by the collector; and in case of the loss of any certificate, on being fully satisfied thereof by due proof, or upon the production of a certified copy thereof, the collector may execute and deliver the proper conveyance, and file such proof in his office. ­­-------- (RSMo 1939 § 11153)
MO Rev Stat § 140.470 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.470 - Variations from form.

Effective - 28 Aug 2013   140.470. Variations from form. — In case circumstances should exist requiring any variation from the foregoing form, in the recital part thereof, the necessary change shall be made by the county collector executing such deed, and the same shall not be vitiated by any such change, provided the substance be retained. ­­-------- (RSMo 1939 § 11151, A.L. 2013 H.B. 175 merged with S.B. 248)
MO Rev Stat § 140.480 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.480 - Record of land sold kept by collector.

Effective - 28 Aug 1939   140.480. Record of land sold kept by collector. — A record shall be kept by the county collector in his office containing a brief description of the lands by him conveyed on sales for taxes, the name of the person charged therewith, the date of the sale, the name of the purchaser, the amount for which it sold, the name of the grantee in the deed, and the date of its execution. ­­-------- (RSMo 1939 § 11154)
MO Rev Stat § 140.490 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.490 - Action by damaged party against collector.

Effective - 28 Aug 1939   140.490. Action by damaged party against collector. — Whenever the owner of any tract, lot, parcel or piece of land is deprived of his title thereto, or to some portion thereof, or by reason of any suit in relation thereto is put to expense, damages, costs or charges, by reason of the failure of the county collector to give proper credit for any taxes paid by him, or whenever any tract, parcel or lot of land shall have been assessed to two or more different persons and the entire tax shall have been paid by either of them, and the collector shall sell such land as delinquent on account of the nonpayment by the other party of the taxes assessed against him thereon, the party damaged by such sale, or his legal representatives, may, in an action against the officer by whose act or omission such damages have been caused, or upon his official bond, recover a judgment for the amount of all the damages, costs and charges to which such owner may have been subjected in consequence of such failure or such dereliction of duty, and in addition a ten percent penalty thereon. ­­-------- (RSMo 1939 § 11172)
MO Rev Stat § 140.500 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.500 - Mistake in name not to invalidate sale.

Effective - 28 Aug 1939   140.500. Mistake in name not to invalidate sale. — The sale of lands for taxes shall not be invalid on account of such lands having been listed or charged on the tax book in any other name than that of the rightful owner. ­­-------- (RSMo 1939 § 11160)
MO Rev Stat § 140.510 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.510 - Form not to affect validity — presumption of validity.

Effective - 28 Aug 1939   140.510. Form not to affect validity — presumption of validity. — 1. No tax authorized by the laws of this state, and which shall be assessed on any property within this state by any officer authorized to make assessments shall be held to be illegal or invalid for want of any matter of form in any proceeding not affecting the merits of the case, and which shall not prejudice the rights of the party assessed.  2. And all taxes assessed upon any property in this state shall be presumed to be legally assessed until the contrary is affirmatively shown, and no sale of real estate for the nonpayment of the taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit or other paper required to be made and filed in any office is not found in any office where the same ought to be filed or found, but until the contrary is proven the presumption shall be in all cases that such certificate, return, affidavit or other paper was properly made and filed in the proper office. ­­-------- (RSMo 1939 § 11171)
MO Rev Stat § 140.520 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.520 - Irregularity and omissions not to invalidate proceedings.

Effective - 28 Aug 1939   140.520. Irregularity and omissions not to invalidate proceedings. — No irregularity in the assessment roll, no omission from the same, nor mere irregularity of any kind in any of the proceedings, shall invalidate any such proceeding, or the title conveyed by the tax deed; nor shall any failure of any officer or officers to perform the duties assigned him or them, on the day or within the time specified, work any invalidation of any such proceedings, or of such deed, and no overcharge as to a part of the taxes or costs, nor payment of such taxes or costs, shall invalidate a sale for taxes, except as to part of the real estate sold to the proportion of the whole thereof as such part of the taxes and costs is to the whole amount for which such land was sold. Acts of officers de facto shall be as valid as if they were officers de jure, and if a deed would be valid as to the sale for any one tax, it shall not be impaired by any irregularity, error or defect in the proceedings or sale for any other tax or taxes. ­­-------- (RSMo 1939 § 11213)  Prior revisions: 1929 § 9979; 1919 § 12969; 1909 § 11521
MO Rev Stat § 140.530 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.530 - Invalidity of sale, when.

Effective - 28 Aug 1939   140.530. Invalidity of sale, when. — No sale or conveyance of land for taxes shall be valid if at the time of being listed such land shall not have been liable to taxation, or, if liable, the taxes thereon shall have been paid before sale, or if the description is so imperfect as to fail to describe the land or lot with reasonable certainty and for the first two enumerated causes, the money paid by the purchaser at such void sale shall be refunded, with interest, out of the county treasury, on order of the county commission. ­­-------- (RSMo 1939 § 11156)
MO Rev Stat § 140.540 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.540 - Invalidity of sale — refund of purchase money — tolling of statute.

Effective - 28 Aug 1939   140.540. Invalidity of sale — refund of purchase money — tolling of statute. — 1. Whenever the county collector shall discover, prior to the conveyance of any lands sold for taxes, that the sale was for any cause whatever, invalid, he shall not convey such lands; but the purchase money and the interest thereon shall be refunded out of the county treasury to the purchaser, his representatives or assigns, on the order of the county commission.  2. Such invalid sale shall suspend for the period intervening between the date of the sale and the discovery of its invalidity the running of the statute of limitations.  3. In such cases the county collector shall make an entry opposite to such tracts or lots in the record of certificates of purchase issued or redemption record that the same was erroneously sold, and the cause of invalidity, and such entry shall be prima facie evidence of fact therein stated. He shall notify the county clerk of such action, whose duty it shall be to make a like entry upon his sale record. ­­-------- (RSMo 1939 § 11155)
MO Rev Stat § 140.550 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.550 - Transfer of lien in case of invalid deed.

Effective - 28 Aug 1939   140.550. Transfer of lien in case of invalid deed. — If any conveyance for taxes shall prove to be invalid and ineffectual to convey title because the description is insufficient, or for any other cause than the first two enumerated in section 140.530, the lien which the state has on such lands shall be transferred to and vested in the grantee, his heirs and assigns, who shall be entitled to a lien on such land for the amount of taxes, interest and penalty, legally due thereon at the time of such sale, with interest, together with the amount of all subsequent taxes paid, with interest, and such lands shall be bound for the payment thereof. ­­-------- (RSMo 1939 § 11157)
MO Rev Stat § 140.560 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.560 - Release of lien by holder upon payment.

Effective - 28 Aug 1939   140.560. Release of lien by holder upon payment. — Every person holding a lien upon any real estate in this state by virtue of any illegal or invalid tax deed, shall, upon the payment or tender to him by the owner or any person having an interest in such real estate, of the full amount of said lien, together with the sum of one dollar and twenty-five cents, and together with any sum that may be due him as an occupying claimant, make, execute and acknowledge before some officer authorized to take acknowledgment of deeds, and deliver to the person making such payment or tender a deed of release, releasing to the owner of such real estate all claims the holder of such invalid tax deed has on such real estate on account of such tax deed; and upon the failure of the holder of such lien to execute such deed of release as herein provided for, after demand, he shall be subject to an action in any court of competent jurisdiction to quiet the title of such real estate as against such lien, in favor of the person making such payment or tender, and shall be liable in said action for all costs accruing therein including a reasonable fee for the plaintiff's attorney in such action. ­­-------- (RSMo 1939 § 11158)
MO Rev Stat § 140.570 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.570 - Lien in full force in certain cases when conveyance is invalid.

Effective - 28 Aug 1939   140.570. Lien in full force in certain cases when conveyance is invalid. — 1. If any conveyance made by the county collector, pursuant to a sale made for the nonpayment of taxes, under this or any former tax law, shall prove to be invalid and ineffectual to convey title for any other cause than such as are enumerated in section 140.610 the lien which the state had on such land for state, county, township, school and all lawful purposes, together with all lawful charges, shall remain in full force, and shall be transferred by such deed to the grantee and vested in him, his heirs and assigns, who shall be entitled to a lien upon such lands, and the same shall be bound for the final payment thereof; and in case judgment be rendered against the person holding the title from the collector, as aforesaid, for the recovery of such land, in an action of ejectment or other action, either at law or in equity, brought by the owners of such lands, heirs or assigns, the court shall ascertain the amount due to the party holding such tax deed and from whom due for principal and interest and for all improvements made by him on such lands including subsequent taxes paid with interest, and shall decree the payment thereof within such reasonable time by the owner of such land; if there be an owner of any life estate or any other person first liable for the payment of such taxes, such ownership and liability shall be ascertained by the court and entered of record in such cause, and in default of such payment the court shall decree that such life estate, the interest of such debtor in such lands and the fee simple thereof, shall be sold therefor or sufficient thereof to pay the amount of such improvements, principal and interest as above set forth, due to the party having the collector's deed, his heirs and assigns.  2. Such property shall be offered and such sales shall be made in the order, and in the manner and form as provided in section 140.330; provided, that there shall be no right of redemption of such property or of any such interest therein, after the date of sale, and the sheriff shall, upon receipt of the purchase money, execute to the purchaser a deed in fee simple or a lease for the unexpired term of the part or interest so sold, as the case may be, and the purchaser shall have the right of immediate possession of such land or lot and the improvements thereon. At such sale if such land or any part or parcel thereof or any interest therein be sold for a sum in excess of the lien and cost, then such surplus shall be paid over to the person or persons lawfully entitled thereto as such rights are determined by the court in its decree in said cause. ­­-------- (RSMo 1939 § 11170)
MO Rev Stat § 140.580 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.580 - Action for the recovery of possession.

Effective - 28 Aug 1939   140.580. Action for the recovery of possession. — Any person hereafter putting a tax deed on record in the proper county shall be deemed to have set up such a title to the land described therein as shall enable the party claiming to own the same land to maintain an action for the recovery of the possession thereof against the grantee in deed, or any person claiming under him, whether such grantee or person is in actual possession of the land or not. ­­-------- (RSMo 1939 § 11178)  Prior revisions: 1929 § 9965; 1919 § 12955; 1909 § 11507
MO Rev Stat § 140.590 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 140 - Collection of Delinquent Taxes Generally|Section 140.590 - Suits against purchaser of tax lands to be brought within three years.

Effective - 28 Aug 1983   140.590. Suits against purchaser of tax lands to be brought within three years. — Any suit or proceeding against the tax purchaser, his heirs or assigns, for the recovery of lands sold for taxes, or to defeat or avoid a sale or conveyance of lands for taxes, except in cases where the taxes have been paid or the land was not subject to taxation, or has been redeemed as provided by law, shall be commenced within three years from the time of recording the tax deed, and not thereafter; provided, that where the person claiming to own such land shall be an infant, or an incapacitated person, then such suit may be brought at any time within two years after the removal of such disability. ­­-------- (RSMo 1939 § 11177, A.L. 1983 S.B. 44 & 45)  Prior revisions: 1929 § 9964; 1919 § 12954; 1909 § 11506a