reglab/housing_qa huggingface dataset:
MO Rev Stat § 141.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.190 - Fees.

Effective - 28 Aug 1973   141.190. Fees. — In all counties of the first class, except counties of the first class not having a charter form of government, attorneys' fees in the sum of ten percent on the amount of money actually collected and paid into the county treasury shall be allowed; provided, however, that in each case a fee of forty cents may be charged; and provided such fee shall be collected on all delinquent tangible personal property tax, and such fees shall be taxed and collected as other costs and penalties and shall not be deducted from the tax. All fees herein provided for shall be accounted for and paid to the county treasurer for deposit in the county general revenue fund as otherwise provided by law. ­­-------- (L. 1945 p. 1944 § 3, A.L. 1973 H.B. 654)
MO Rev Stat § 141.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.200 - General taxation law applies.

Effective - 28 Aug 1973   141.200. General taxation law applies. — The general law as now existing in all matters relating to taxation and the collection of delinquent and back taxes on tangible personal property not specifically provided for in sections 141.170 to 141.200 shall continue to be the law for counties of the first class, but nothing in this section shall be construed so as to extend any provision of sections 141.170 to 141.200 to include counties of the first class not having a charter form of government. ­­-------- (L. 1945 p. 1944 § 4, A.L. 1973 H.B. 654)
MO Rev Stat § 141.202 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.202 - Conveyances subject to covenants and easements.

Effective - 28 Aug 1996   141.202. 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 § 141.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.210 - Title of law.

Effective - 28 Aug 2012   141.210. Title of law. — Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the short title of "Land Tax Collection Law". ­­-------- (L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116)  (1952) Land Tax Collection Law is not a local or special law prohibited by § 40, Art. III of the constitution nor does it violate § 8, Art. VI relating to classification of counties. Collector v. Parcels of Land, 362 Mo. 1054, 247 S.W.2d 83.
MO Rev Stat § 141.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.240 - Tax liens on real estate.

Effective - 28 Aug 1943   141.240. Tax liens on real estate. — All liens for taxes on real estate shall be upon and against the real estate only. Any reference in any record of any tax assessor or collector in any tax bill to any owner or purported owner of the real estate shall not affect the validity of such tax bill, or the validity of the tax lien upon the real estate, and shall not impose any personal liability upon any person whomsoever for any such land tax. ­­-------- (L. 1943 p. 1029 § 5)
MO Rev Stat § 141.250 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.250 - Equality of tax liens — priorities — distribution of proceeds.

Effective - 28 Aug 2012   141.250. Equality of tax liens — priorities — distribution of proceeds. — 1. The respective liens of the tax bills for general taxes of the state of Missouri, the county, any municipality and any school district, for the same tax year, shall be equal and first liens upon the real estate described in the respective tax bills thereof; provided, however, that the liens of such tax bills for the latest year for which tax bills are unpaid shall take priority over the liens of tax bills levied and assessed for less recent years, and the lien of such tax bills shall rate in priority in the order of the years for which they are delinquent, the lien of the tax bill longest delinquent being junior in priority to the lien of the tax bill for the next most recent tax year.  2. All tax bills for other than general taxes shall constitute liens junior to the liens for general taxes upon the real estate described therein; provided, however, that a tax bill for other than general taxes, of the more recent issue shall likewise be senior to any such tax bill of less recent date.  3. The proceeds derived from the sale of any lands encumbered with a tax lien or liens, or held by the land trustees, or acquired by a land bank agency pursuant to a deemed sale under subsection 3 of section 141.560, by deed from a land trust under subsection 1 of section 141.984, or pursuant to a sale under subdivision (2) of subsection 2 of section 141.550 shall be distributed to the owners of such liens in the order of the seniority of the liens, or their respective interests as shown by the records of the land trust or the land bank agency. Those holding liens of equal rank shall share in direct proportion to the amounts of their respective liens. ­­-------- (L. 1943 p. 1029 § 6, A.L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.260 - Foreclosure of tax lien — tax sale certificate — evidence — priorities.

Effective - 28 Aug 1982   141.260. Foreclosure of tax lien — tax sale certificate — evidence — priorities. — 1. Whenever it shall appear that a tax bill has been due and unpaid for a period of at least two years after the date on which, if a general tax bill, it became delinquent, or, if a special tax bill, such bill or any installment thereof became due, the tax lien, represented by such tax bill, and the tax liens of other delinquent tax bills, shall be summarily foreclosed in the manner provided in sections 141.210 to 141.810.  2. Ownership of a tax bill, or of a tax sale certificate, or certificate of purchase, or tax deed, or any other instrument or record of a tax bill not bearing evidence of cancellation or payment, by the tax district or taxing authority issuing the same, or by any other owner thereof, shall be prima facie evidence of the fact that the tax bill or tax lien represented thereby has not been paid to the tax district or to the owner of the tax bill or tax lien.  3. The holders of tax sale certificates, certificates of purchase, or tax deeds, issued by any municipality, shall be on a parity as to priority of liens and shall have the same rights as the taxing authorities holding or owning general tax bills for the same tax year, and may in like manner foreclose their liens under sections 141.210 to 141.810. ­­-------- (L. 1943 p. 1029 § 4, A.L. 1982 H.B. 1351, et al.)  (2004) Remedy of foreclosure is not available for delinquent special assessments on property owned by housing authority; section 99.200 exempts housing authorities from collection remedies for all liens except voluntary liens. In re Foreclosure of Liens v. Housing Authority of Kansas City, 150 S.W.3d 364 (Mo.App.W.D.).
MO Rev Stat § 141.270 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.270 - List of tax liens affecting land — filing fees — exemption.

Effective - 28 Aug 1982   141.270. List of tax liens affecting land — filing fees — exemption. — 1. On or before the fifth day of January in each year, all taxing authorities shall, and any other tax bill owner may, file with the collector eight copies of a list on a form approved by the collector, of all parcels of real estate affected by tax liens held and owned by such taxing authority or person which have been delinquent for two years or* more. Such list shall also include all delinquent tax bills for any and all years.  2. The taxing authority or person filing such list shall pay to the collector a filing fee of one dollar and fifty cents for each parcel of real estate described therein, which fee shall be charged against each parcel and collected and accounted for by the collector as other costs.  3. No school district nor any other taxing authority whose taxes are required by law to be collected by the collector shall file any list nor pay the filing fee herein provided.  4. If the taxes of any taxing authority are two or more years delinquent, the other taxing authorities shall, and other tax bill owners may, include in the said list all tax liens against the said parcel, even though they are not two years delinquent. ­­-------- (L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)  *Word "of" appears in original rolls.
MO Rev Stat § 141.280 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.280 - Content of list.

Effective - 28 Aug 1949   141.280. Content of list. — Each list shall contain the following:  (1) A description of the land by the smallest legal subdivisions or by the smallest parts, lots, or parcels when sections and subdivisions thereof are divided into lots, blocks or parcels and, when such real estate cannot be so described, then by metes and bounds; any variance in any description of such real estate from year to year or any such variance between taxing authorities shall not be material so long as such descriptions reasonably identify the same land;  (2) A statement of the amount of each tax bill upon such parcel, including all tax bills thereon which are delinquent, the year of such assessment, the tract number, if any, of each tax bill, and the date or dates from which and the rate or rates at which interest and penalties shall be computed, and an appropriate designation of the owner or holder of each such tax bill;  (3) The name of the last known person appearing on the records of the collector in whose name the tax bills on such real estate were listed or charged for the year preceding the calendar year in which such list is filed. ­­-------- (L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024)
MO Rev Stat § 141.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.290 - Tax bill lists — suits pending — time of delivery — filing of petition.

Effective - 28 Aug 2012   141.290. Tax bill lists — suits pending — time of delivery — filing of petition. — 1. The collector shall compile lists of all state, county, school, and other tax bills collectible by him which are delinquent according to his records and he shall combine such lists with the list filed by any taxing authority or tax bill owner.  2. The collector shall assign a serial number to each parcel of real estate in each list and if suit has been filed in the circuit court of the county on any delinquent tax bill included in any list, the collector shall give the court docket number of such suit and some appropriate designation of the place where such suit is pending, and such pending suit so listed in any petition filed pursuant to the provisions of sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall, without further procedure or court order, be deemed to be consolidated with the suit brought under sections 141.210 to 141.810 and sections 141.980 to 141.1015, and such pending suit shall thereupon be abated.  3. The collector shall deliver such combined lists to the delinquent land tax attorney from time to time but not later than April the first of each year.  4. The delinquent land tax attorney shall incorporate such lists in petitions in the form prescribed in section 141.410, and shall file such petitions with the circuit clerk not later than June first of each year. ­­-------- (L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.300 - Tax bill lists — receipt for aggregate amount by collector — monthly statement.

Effective - 28 Aug 2012   141.300. Tax bill lists — receipt for aggregate amount by collector — monthly statement. — 1. The collector shall receipt for the aggregate amount of such delinquent tax bills appearing on the list or lists filed with him under the provisions of section 141.290, which receipt shall be held by the owner or holder of the tax bills or by the treasurer or other corresponding financial officer of the taxing authority so filing such list with the collector.  2. The collector shall, on or before the fifth day of each month, file with the owner or holder of any tax bill or with the treasurer or other corresponding financial officer of any taxing authority, a detailed statement, verified by affidavit, of all taxes collected by him during the preceding month which appear on the list or lists received by him, and shall, on or before the fifteenth day of the month, pay the same, less his commissions and costs payable to the county, to the tax bill owner or holder or to the treasurer or other corresponding financial officer of any taxing authority; provided, however, that the collector shall be given credit for the full amount of any tax bill which is bid in by the land trustees and where title to the real estate described in such tax bill is taken by the land trust, or which is bid in by a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a deemed sale under subsection 3 of section 141.560, or which is included in the bid of a land bank agency and where title to the real estate described in such tax bill is taken by such land bank agency pursuant to a sale under subdivision (2) of subsection 2 of section 141.550. ­­-------- (L. 1943 p. 1029 § 9, A.L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.310 - Exclusive power to collect taxes — expenses of suit.

Effective - 28 Aug 1982   141.310. Exclusive power to collect taxes — expenses of suit. — 1. The exclusive power to collect such tax bills of any tax bill owner or holder or taxing authority under the terms and conditions of sections 141.210 to 141.810 is hereby given to the collector after suit has been filed or received by the collector; provided, however, that if in any year the collector shall fail to institute suit against any parcel of real estate, as provided herein, then any taxing authority or the holder of any tax bill may institute a suit under sections 141.210 to 141.810 to foreclose any delinquent tax lien or liens upon such real estate, such suit to be brought in the name of the collector at the relation of the taxing authority or tax bill owner who institutes the suit, and shall have the same effect and be subject to the same procedure as suits brought by the collector, except that the person bringing such suit shall deliver a copy of the petition to the collector ten days prior to filing same.  2. The expenses of all suits so brought including court costs, publication costs, attorneys' fees and other expenses shall be advanced by the person bringing such suit, except that if in any such suit so brought there are tax liens upon the same parcels of* real estate described therein delinquent two years or more for general state, county and school purposes, such costs and expenses shall be advanced by the collector as if the collector had brought the suit. ­­-------- (L. 1943 p. 1029 § 10, A.L. 1982 H.B. 1351, et al.)  *Word "or" appears in original rolls.
MO Rev Stat § 141.330 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.330 - Delinquent land tax clerk, appointment, compensation.

Effective - 28 Aug 1961   141.330. Delinquent land tax clerk, appointment, compensation. — The collector annually may appoint one delinquent land tax clerk in each office lawfully maintained by him in the county at a salary of four thousand eight hundred dollars per year; except, that in first class counties not having a charter form of government the delinquent land tax clerks shall receive salaries of not less than four thousand eight hundred dollars and not more than five thousand four hundred dollars per year, payable monthly out of the treasury of the county from the same funds from which the collector and his other employees are paid. ­­-------- (L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1953 p. 741, A.L. 1955 p. 842, A.L. 1961 p. 267)
MO Rev Stat § 141.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.340 - Foreclosure of tax liens — suits.

Effective - 28 Aug 1982   141.340. Foreclosure of tax liens — suits. — Any suit brought under sections 141.210 to 141.810 to foreclose the lien of general and special taxes which become delinquent prior to January 1, 1984, must be brought prior to the expiration of five years after such taxes shall have become delinquent. Any suit brought under sections 141.210 to 141.810 to foreclose the lien of general and special taxes which become delinquent subsequent to December 31, 1984, must be brought prior to the expiration of three years after such general and special taxes shall have become delinquent. ­­-------- (L. 1943 p. 1029 § 48, A.L. 1982 H.B. 1351, et al.)
MO Rev Stat § 141.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.360 - Suits for foreclosure — naming of parties.

Effective - 28 Aug 1943   141.360. Suits for foreclosure — naming of parties. — All suits for the foreclosure of tax liens brought by the collector shall name him only by the title of his office and all such suits shall be brought directly against the real estate subject to the tax lien or liens to be foreclosed, and shall not name any person as defendant. ­­-------- (L. 1943 p. 1029 § 11)
MO Rev Stat § 141.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.370 - County clerk to act as collector, when.

Effective - 28 Aug 1943   141.370. County clerk to act as collector, when. — If during the pendency of any such suit the incumbent of the office of collector shall cease to hold such office the county clerk shall act as substitute collector for all purposes under sections 141.210 to 141.810 until such collector's successor has qualified, and such action shall proceed without requiring the substitution of the county clerk or successor incumbent as a party. ­­-------- (L. 1943 p. 1029 § 12)
MO Rev Stat § 141.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.380 - Suits for foreclosure — parcels or tracts of land may be joined.

Effective - 01 Jul 1997   141.380. Suits for foreclosure — parcels or tracts of land may be joined. — Any number of parcels of real estate may be joined in one petition or suit. Each separate tract or parcel of real estate joined in any one action shall be given a serial number by the collector and shall be separately indexed and docketed by the circuit clerk in a book kept by the clerk for that purpose. ­­-------- (L. 1943 p. 1029 § 13, A.L. 1996 S.B. 869)  Effective 7-1-97
MO Rev Stat § 141.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.390 - Filing of suit, where.

Effective - 28 Aug 1943   141.390. Filing of suit, where. — In any county having more than one courthouse in which are located offices or branch offices of the collector, recorder of deeds, and circuit clerk, respectively, where it is required by law that instruments affecting the title to real estate located within the limits of a certain portion of said county shall be filed for record in the office of the recorder of deeds located in such courthouse, the petition or suit containing a list or lists of delinquent tax bills, constituting liens on real estate located in the same portion of said county as the real estate as to which instruments affecting the title thereto shall be required by law to be filed in the office of the recorder of deeds as aforesaid, shall be filed by the delinquent land tax attorney in the office of the circuit clerk located in the same courthouse. ­­-------- (L. 1943 p. 1029 § 13)
MO Rev Stat § 141.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.400 - Suit for foreclosure — action in rem — pleadings.

Effective - 28 Aug 1943   141.400. Suit for foreclosure — action in rem — pleadings. — 1. The foregoing proceeding or suit shall constitute an action in rem, and the pleadings therein shall consist of a petition and an answer or answers.  2. An answer may be filed by any person or taxing authority owning or claiming any right, title or interest in or to any tax bill constituting a tax lien on the real estate described in the petition, or by any person owning or claiming any right, title, or interest in or to, or lien upon, such real estate. An answer shall include the nature and amount of the interest and any defense or objection to the foreclosure of the tax liens listed in the petition, and may include the allegations usually incorporated in pleadings entitled cross petitions, cross complaints, interpleas, or intervening petition.  3. All pleadings must be brief, clear and concise, and shall be liberally construed by the court. Any such answer shall contain the caption and number of the case, and the serial number or numbers of the parcels of real estate concerned. Such answer must be filed with the circuit clerk and a copy thereof served on the delinquent land tax attorney not later than sixty calendar days after the date of the first publication of the notice of foreclosure, and if such sixtieth day falls on a Sunday or legal holiday, then such answer may be filed on the day after such Sunday or legal holiday.  4. In the event of failure to answer within the time herein fixed, the petition shall be taken as confessed and a default judgment may be taken as to all tax bills affecting parcels of real estate as to which no answer has been filed. ­­-------- (L. 1943 p. 1029 § 14)