reglab/housing_qa huggingface dataset:
MO Rev Stat § 141.620 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.620 - Imposition of suit penalty of five percent — disposition.

Effective - 28 Aug 1943   141.620. Imposition of suit penalty of five percent — disposition. — 1. In addition to all amounts due on any tax bill, including principal, interest, penalties, attorney's fees and costs, as now fixed by law, there shall be imposed and charged as a part of the costs on each such tax bill a suit penalty of five percent of the principal amount of the tax bill to be due to the collector upon the filing of the petition with the circuit clerk.  2. The collector shall set up a separate fund in his accounts to which he shall credit such five percent suit penalties when paid, together with all other penalties and costs recovered under this action, and shall retain such portion thereof as may be needed for the purpose of paying the expenses and costs required to be advanced under sections 141.210 to 141.810, including compensation to the delinquent land tax attorney, his assistants, and stenographic and clerical help, and funds for the costs of publication, notices, for court costs, sheriff's expenses and other costs hereunder, and shall transfer the remainder of such funds annually, on January first of each year, to the land trustees for the use and expenses of the land trust. ­­-------- (L. 1943 p. 1029 § 33)
MO Rev Stat § 141.630 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.630 - Attorney's fees.

Effective - 28 Aug 1982   141.630. Attorney's fees. — Attorney's fees charged against each delinquent tax bill or parcel of real estate in any action brought under sections 141.210 to 141.810 shall be 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 of all sums collected and paid into the treasury; and an additional sum in the amount of five dollars for each suit where publication is necessary, which amounts shall be taxed* and collected as other costs. ­­-------- (L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)  *Word "taxes" appears in original rolls.
MO Rev Stat § 141.640 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.640 - Collector's commission.

Effective - 28 Aug 2007   141.640. Collector's commission. — Upon the filing of any delinquent tax bill or bills or any list thereof with the collector, as provided in sections 141.210 to 141.810, there shall be imposed and charged on each such tax bill the fee authorized under section 52.290 as an additional penalty and part of the lien thereof to be paid to the collector on all such tax bills collected by him, which fee shall be collected from the party redeeming the parcel of real estate upon which the tax bill is a lien, and shall be accounted for by the collector as other similar penalties are collected by him on delinquent land taxes upon which suit has not been filed, or, if filed, was not filed under the provisions of sections 141.210 to 141.810. ­­-------- (L. 1943 p. 1029 § 35, A.L. 2007 S.B. 22 merged with S.B. 497)
MO Rev Stat § 141.650 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.650 - Apportionment of costs — costs on redemption — how credited.

Effective - 28 Aug 1943   141.650. Apportionment of costs — costs on redemption — how credited. — 1. All costs, including costs of publishing any notices, and any court costs, shall be apportioned among the respective tax bills on a pro rata basis.  2. If any party redeems any parcel of real estate from the lien of any tax bill, such party shall, in addition to all other amounts then due, including principal, interest, attorney's fees and costs, also pay costs to the collector as follows:  (1) Fifty cents per parcel of real estate for issuance of certificate of redemption;  (2) One dollar per parcel of real estate, if notice of publication has been commenced;  (3) An additional one dollar per parcel of real estate if notice of sheriff's foreclosure sale has been commenced;  (4) One dollar per parcel of real estate to be paid by the collector to the circuit clerk in full payment of his costs for entering dismissal as to the tax bill affecting any said parcel of real estate.  3. The collector shall credit these costs to the proper accounts and out of such costs shall be reimbursed for advances made on account thereof as otherwise provided in sections 141.210 to 141.810. ­­-------- (L. 1943 p. 1029 § 34)
MO Rev Stat § 141.660 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.660 - Costs, how taxed.

Effective - 28 Aug 1943   141.660. Costs, how taxed. — No costs shall be taxed against the collector or any intervening taxing authority; otherwise costs shall be taxed in the manner that costs are ordinarily taxed, except as otherwise provided in sections 141.210 to 141.810. ­­-------- (L. 1943 p. 1029 § 29)
MO Rev Stat § 141.670 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.670 - Collector protected from all loss, cost, damages and expenses.

Effective - 28 Aug 1943   141.670. Collector protected from all loss, cost, damages and expenses. — Any taxing authority or the owner or holder of any tax bill or bills, filing any list or lists of unpaid tax bills with the collector, shall protect, defend, indemnify and hold the collector harmless from any and all loss, cost, damage, or expense which such collector may incur or for which he may be liable, by reason of any error, mistake, omission or any other act rendering the collector liable to suit made by such taxing authority or the owner or holder of any such tax bill in the preparation and filing of such list or lists of tax bills with the collector. ­­-------- (L. 1943 p. 1029 § 50)
MO Rev Stat § 141.680 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.680 - Application of law, limitations on.

Effective - 28 Aug 1982   141.680. Application of law, limitations on. — 1. The remedies and procedures set forth in sections 141.210 to 141.810 shall be the exclusive remedies and procedures available for the collection of delinquent and back land taxes in a county electing to come under or which has come under their authority. Sections 141.210 to 141.810 shall not be affected nor infringed upon by any other laws or parts of law in conflict herewith.  2. Any taxing authority or owner of any tax bill is hereby prohibited from advertising for sale or selling any parcel of real estate for the collection of delinquent land taxes due thereon, except after judgment of a court having jurisdiction ordering such advertising or sale, when such parcel is at such time included in any petition filed pursuant to the provisions of this law.  3. At the option of the taxing authority or tax bill owner, all claims for land taxes against any parcel of real estate, which has been included in any petition filed under this law, where such taxes have become due and payable after any tax list or petition thereon has been filed, may be asserted by amended petition or by answer filed before judgment, and, if allowed by the court, shall be included in the judgment against such parcel of real estate. ­­-------- (L. 1943 p. 1029 § 52, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)
MO Rev Stat § 141.690 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.690 - Invalidity of law not to affect foreclosure proceedings.

Effective - 28 Aug 1945   141.690. Invalidity of law not to affect foreclosure proceedings. — Should the provisions of sections 141.210 to 141.810, or any section or part thereof, be held at any time to be in conflict or inconsistent with the provisions of any law now or subsequently enacted, or in conflict or inconsistent with the constitution of this state, the same shall not invalidate or in any way affect any proceedings for foreclosure in rem under the provisions of said sections, which have been instituted or which shall have been instituted prior to the time of such ruling or decision, but such actions or proceedings may be prosecuted and completed in full the same as though all of said sections and parts were as valid as at the time of the institution of such proceedings. ­­-------- (L. 1945 p. 1926 § 52.1)
MO Rev Stat § 141.700 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.700 - Creation of land trust — powers, generally.

Effective - 28 Aug 1949   141.700. Creation of land trust — powers, generally. — There is hereby created a commission for the management, sale and other disposition of tax delinquent lands, which commission shall be known as "The Land Trust of ______ County, Missouri", and the members thereof shall be known as land trustees. Such land trust shall have and exercise all the powers that are conferred by sections 141.210 to 141.810 necessary and incidental to the effective management, sale or other disposition of real estate acquired under and by virtue of the foreclosure of the lien for delinquent real estate taxes, as provided in said sections, and in the exercise of such powers, the land trust shall be deemed to be a public corporation acting in a governmental capacity. ­­-------- (L. 1943 p. 1029 § 36, A.L. 1949 p. 602)
MO Rev Stat § 141.710 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.710 - Beneficiaries of land trust.

Effective - 28 Aug 2004   141.710. Beneficiaries of land trust. — The beneficiaries of the land trust shall be the taxing authorities which impose real estate taxes on the land trust property at the time of its sale. ­­-------- (L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)
MO Rev Stat § 141.730 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.730 - Officers of land trust — bond — oath.

Effective - 28 Aug 1943   141.730. Officers of land trust — bond — oath. — 1. Such land trustees shall meet immediately after all three have been appointed and qualified and shall select a chairman, a vice chairman, a secretary, and an assistant secretary, who need not be a trustee.  2. Such trustees shall each furnish a surety bond in a penal sum not to exceed twenty-five thousand dollars to be approved by the collector, the premium on such bond to be advanced by the collector out of the county funds. Such bond must be issued by a surety company licensed to do business in the state of Missouri, which bond shall be deposited with the county clerk of such county, and shall be conditioned to guarantee the faithful performance of their duties hereunder, and shall be written to cover all the trustees.  3. Before entering upon the duties of his office, each trustee shall take and subscribe to the following oath:   State of Missouri, )    ) ss   County of ______ )   I, ______, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Missouri; that I will faithfully and impartially discharge my duties as a member of the Land Trust of ______ County, Missouri; that I will, according to my best knowledge and judgment, administer such tax delinquent lands held by me in trust, according to the laws of this state and for the benefit of the public bodies and the tax bill owners which I represent, so help me God.     __________________     Subscribed and sworn to this ______ day of ______, 20______.   My commission expires: ______     __________________      Notary Public   ­­-------- (L. 1943 p. 1029 § 38)
MO Rev Stat § 141.740 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.740 - Commissioner and employees of the board of land trustees — duties, compensation — bond.

Effective - 28 Aug 1982   141.740. Commissioner and employees of the board of land trustees — duties, compensation — bond. — 1. The board of land trustees may appoint a land commissioner and such other employees and the attorneys that are required who are deemed necessary to carry out the responsibilities and duties herein imposed and may set the salaries and employee benefits and such other reasonable and proper costs and expenses as are related thereto.  2. The land commissioner shall furnish a surety bond at the expense of the land trust in a penal sum of not less than ten thousand dollars, to be approved by the land trustees, conditioned to guarantee the faithful performance of his duties. The bond shall be filed with the county clerk of the county.  3. The land commissioner, who shall be a person experienced in the management and sale of real estate, shall be executive officer and administrator of the land trust and shall manage all of its business, under the supervision, direction and control of the trustees. ­­-------- (L. 1943 p. 1029 § 39, A.L. 1951 p. 841, A.L. 1957 p. 788, A.L. 1963 p. 189, A.L. 1979 S.B. 66, A.L. 1982 S.B. 641)
MO Rev Stat § 141.750 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.750 - Land trust, seal, powers, conveyances.

Effective - 28 Aug 2002   141.750. Land trust, seal, powers, conveyances. — 1. Such land trust shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words "Land Trust of ______ County, Missouri", "Seal", and shall have the power to sue and issue deeds in its name, which deed shall be signed by the chairman or vice chairman, and attested by the secretary or assistant secretary and the official seal of the land trust affixed thereon, and shall have the general power to administer its business as any other corporate body.  2. The land trust may convey title to any real estate sold or conveyed by it by general or special warranty deed, and may convey an absolute title in fee simple, without in any case procuring any consent, conveyance or other instrument from the beneficiaries for which it acts; provided, however, that each such deed shall recite whether the selling price represents a consideration equal to or in excess of two-thirds of the appraised value of such real estate so sold or conveyed, and if such selling price represents a consideration less than two-thirds of the appraised value of said real estate, then the land trustees shall first procure the consent thereto of not less than two of the three appointing authorities, which consent shall be evidenced by a copy of the action of each such appointing authority duly certified to by its clerk or secretary attached to and made a part of said deed, except the land trust may sell or convey a vacant residential tract of land containing four thousand square feet or less with an assessed value of less than two hundred fifty dollars to the owner or owners of residential property contiguous to the tract being sold for a price equal to fifty percent of the assessed value of the tract without first obtaining an appraisal of the tract. ­­-------- (L. 1943 p. 1029 § 40, A.L. 2002 H.B. 1634)
MO Rev Stat § 141.765 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.765 - Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure.

Effective - 28 Aug 1992   141.765. Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure. — As a condition of the sale or other authorized conveyance of ownership of any unimproved parcel of land classified as residential property owned by the land trust to a private owner, (unless the owner owns an adjacent improved parcel) such owner may be required to enter into a contract with the land trust stipulating that such owner or his successor agree that the parcel of land shall, within three years of such sale, * either be improved by a nontemporary structure or returned to the land trust by special warranty deed. The contract shall further state that if the private owner fails to comply with the stipulation he shall be liable to the land trust for damages at the rate of one hundred dollars per month accruing on the first day of each month after the termination of the three-year period so long as the private owner fails to convey the parcel to the land trust. The performance of such agreement shall be secured by a deed of trust or other lien encumbering the parcel. If the land trust finds by resolution that the terms of the agreement have not been satisfied, the land trust shall be authorized to bring suit to recover damages for the breach and to redeem the ownership of such property without consideration or compensation by seeking a judicial foreclosure of such agreement pursuant to sections 443.190 to 443.260, except that upon final judgment of the court, title shall revert to the land trust without necessity of sale. Notwithstanding section 141.750, the original deed conveying title to the private owner shall contain a possibility of reverter upon the condition that the private owner fails to comply with the terms of the contract, with a right of reentry retained by the land trust. As an alternative to, or in addition to, seeking a judicial foreclosure, the land trust may exercise the right of reentry pursuant to chapter 524, chapter 527, or chapter 534. The land trust shall assume title to the land by filing a copy of the judgment with the recorder of deeds in the county where the property is located. Any property redeemed by the land trust under the provisions of this section shall be administered in the same manner as other property sold to the land trust. ­­-------- (L. 1992 H.B. 1434 & 1490)  *Word "shall" appears here in original rolls.
MO Rev Stat § 141.780 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.780 - Perpetual inventory by land trust.

Effective - 28 Aug 1943   141.780. Perpetual inventory by land trust. — Such land trust shall set up and maintain a perpetual inventory on each tract of real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience. ­­-------- (L. 1943 p. 1029 § 43)
MO Rev Stat § 141.785 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.785 - Quiet title action, when, procedure.

Effective - 28 Aug 2012   141.785. Quiet title action, when, procedure. — 1. The land trust shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land trust has an interest. For purposes of any and all such actions the land trust shall be deemed to be the holder of sufficient legal and equitable interests, and possessory rights, so as to qualify the land trust as adequate petitioner in such action.  2. Prior to the filing of an action to quiet title the land trust shall conduct an examination of title to determine the identity of any and all persons and entities possessing a claim or interest in or to the real property. Service of the petition to quiet title shall be provided to all such interested parties by the following methods:  (1) Registered or certified mail to such identity and address as reasonably ascertainable by an inspection of public records;  (2) In the case of occupied real property by first class mail, addressed to "Occupant";  (3) By posting a copy of the notice on the real property;  (4) By publication in a newspaper of general circulation in the municipality in which the property is located; and  (5) Such other methods as the court may order.  3. As part of the petition to quiet title the land trust shall file an affidavit identifying all parties potentially having an interest in the real property, and the form of notice provided.  4. The court shall schedule a hearing on the petition within ninety days following filing of the petition, and as to all matters upon which an answer was not filed by an interested party, the court shall issue its final judgment within one hundred twenty days of the filing of the petition.  5. The land trust shall be authorized to join in a single petition to quiet title one or more parcels of real property. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.790 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.790 - Proceeds of sale of real estate disposed of by a land trust — distribution.

Effective - 28 Aug 2012   141.790. Proceeds of sale of real estate disposed of by a land trust — distribution. — When any parcel of real estate is sold or otherwise disposed of by the land trust, the proceeds therefrom shall be applied and distributed in the following order:  (1) To the payment of amounts due from the land trust under subsection 2 of section 141.560 on the sale or other disposition of such parcel;  (2) To the payment of the expenses of sale;  (3) The balance to be retained by the land trust to pay the salaries and other expenses of such land trust and of its employees, incident to the administration of sections 141.210 to 141.810, including any expenditures authorized by section 141.760, as provided for in its annual budget;  (4) Any funds in excess of those necessary to meet the expenses of the annual budget of the land trust in any fiscal year, and including a reasonable sum to carry over into the next fiscal year to assure that sufficient funds will be available to meet initial expenses for that next fiscal year, shall be paid to the respective taxing authorities which, at the time of the distribution, are taxing the real property from which the proceeds are being distributed. The distributions shall be in proportion to the amounts of the taxes levied on the properties by the taxing authorities; distribution shall be made on January first and July first of each year, and at such other times as the land trustees in their discretion may determine. ­­-------- (L. 1943 p. 1029 § 44, A.L. 2002 H.B. 1634, A.L. 2004 H.B. 975, A.L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.800 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.800 - Exemption from taxation of real estate acquired by land trust.

Effective - 28 Aug 1943   141.800. Exemption from taxation of real estate acquired by land trust. — Upon acquiring title to any real estate hereunder, such land trust shall immediately notify the county assessor and the city assessors of the various cities, towns and villages in the county of such ownership, and the interests of each taxing authority therein shall be exempt from all taxation, in the same manner and to the same extent as any other publicly owned real estate, and upon the sale or other disposition of any real estate held by it, such land trust shall immediately notify the county assessor and the appropriate city assessor of such change of ownership. ­­-------- (L. 1943 p. 1029 § 45)