reglab/housing_qa huggingface dataset:
MO Rev Stat § 141.810 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.810 - Compensation of employees, limitations — penalty for violation.

Effective - 28 Aug 1943   141.810. Compensation of employees, limitations — penalty for violation. — 1. Neither said trustees nor any salaried employee of the land trust, provided for herein, shall receive any compensation, emolument or other profit directly or indirectly from the rental, management, purchase, sale or other disposition of any lands held by such land trust other than the salaries, expenses and emoluments provided for herein.  2. Any person convicted of violating this section shall be deemed guilty of a felony and upon conviction thereof shall be sentenced to serve not less than two nor more than five years in the state penitentiary. ­­-------- (L. 1943 p. 1029 § 46)
MO Rev Stat § 141.820 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.820 - Sections 141.820 to 141.970 applicable, when.

Effective - 28 Aug 1949   141.820. Sections 141.820 to 141.970 applicable, when. — In all cities not within a county, which now have or may hereafter have a population in excess of seven hundred thousand inhabitants, the collection of delinquent and back taxes shall be regulated and controlled by the provisions of sections 141.820 to 141.970. ­­-------- (RSMo 1939 § 11184, A. 1949 S.B. 1024)
MO Rev Stat § 141.830 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.830 - Collection of back taxes — redemption, interest and costs.

Effective - 28 Aug 2010   141.830. Collection of back taxes — redemption, interest and costs. — 1. The collectors of such cities not within a county shall proceed to collect the taxes contained in the back tax book or recorded list of the delinquent land and lots in the collector's office as herein required.  2. Any person interested in or the owner of any tract of land or lot contained in the back tax book or in the recorded list of delinquent lands and lots in the collector's office may redeem such tract of land or town lot, or any part thereof, from the state's or such city's lien thereon, by paying to the proper collector the amount of the original taxes, together with interest from the date of delinquency at the rate of ten percent per annum and the costs until January 1, 1983, and beginning on January 1, 1983, at the rate of two percent per month, not to exceed eighteen percent per annum and the costs.  3. If suit shall have been commenced against any person owing taxes on any tract of land or town lot for the collection of taxes, the person desiring to redeem any such land before judgment, in addition to the original tax, interest and costs including attorney's fee accruing under this law, shall pay to the city collector all necessary costs incurred in the court where the suit is pending, and the city collector shall account to the clerk of the court in which such suit is filed for the court costs so collected. ­­-------- (RSMo 1939 § 11185, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316)  CROSS REFERENCE:  Back tax books, how prepared, 92.050, 92.070
MO Rev Stat § 141.840 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.840 - Compromise of taxes.

Effective - 28 Aug 1939   141.840. Compromise of taxes. — The provisions of the law with reference to the compromise of taxes shown on the back tax book or recorded list of delinquent land and lots in the collector's office shall apply to and shall also authorize the compromise of any judgment for taxes after the same had been rendered therefor and up to that time when the property shall be sold under execution issued on said judgment; such compromise to be authorized by the same officials and under the same conditions as set forth under existing law for the compromise of taxes. ­­-------- (RSMo 1939 § 11197)
MO Rev Stat § 141.850 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.850 - Collector to file suit to collect taxes — service.

Effective - 28 Aug 1949   141.850. Collector to file suit to collect taxes — service. — 1. If any of the lands or town lots contained in the back tax book or list of delinquent lands or lots remain unredeemed on the first day of January, the collector shall file suit in the circuit court against such lands or lots to enforce the lien of the state and city.  2. The collector shall note opposite such tract in the back tax book the fact that suit has been commenced and the person against whom commenced.  3. When summons has been issued against any defendant and the officer to whom it is directed makes return that the defendant cannot be found, and the court is satisfied that summons cannot be served; and in all cases where it is alleged in the petition or in an affidavit subsequently filed, that the defendants or any one of them are nonresidents of the state of Missouri, the court or clerk of the court in vacation shall issue an order that notice of such action be given the defendant by publication.  4. The proof of publication may be made by filing in the court an affidavit of the publisher of the newspaper or of any person who would be a competent witness in the cause.  5. If the defendant does not appear and defend, judgment by default shall be rendered, which judgment shall be as binding and effectual against the property as if there had been personal service on the defendant. ­­-------- (RSMo 1939 § 11186, A. 1949 S.B. 1024)
MO Rev Stat § 141.860 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.860 - Collector may be named deputy sheriff.

Effective - 28 Aug 1939   141.860. Collector may be named deputy sheriff. — The sheriff may appoint the collector his deputy sheriff, and when so appointed he may serve all process in suits commenced under sections 141.820 to 141.970 with like effect as the sheriff himself might do. ­­-------- (RSMo 1939 § 11193)
MO Rev Stat § 141.870 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.870 - Collector may employ attorneys — fees.

Effective - 28 Aug 1949   141.870. Collector may employ attorneys — fees. — 1. The collector, with the approval of the mayor, may employ such attorneys as he deems necessary to collect such taxes and to prosecute suits for taxes.  2. Such attorneys shall receive as total compensation, a sum, not to exceed six percent of the amount of taxes actually collected and paid into the treasury, and an additional sum not to exceed two dollars for each suit filed when publication is not necessary, and not to exceed five dollars where publication is necessary, as may be agreed upon in writing and approved by the mayor, before such services are rendered.  3. The attorney fees shall be taxed as costs in the suit and collected as other costs. ­­-------- (RSMo 1939 § 11186, A. 1949 S.B. 1024)
MO Rev Stat § 141.880 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.880 - Collector may employ abstracter — duties — fee.

Effective - 28 Aug 1949   141.880. Collector may employ abstracter — duties — fee. — 1. The collector may employ some competent and reliable abstracter of his city to prepare memorandums of abstract to the land described in the tax bills furnished by the collector.  2. The abstracts shall show all conveyances, liens and charges against such real estate as shown by the records of such city, and shall be certified by the abstracter.  3. The abstracts shall be delivered to the tax attorney who shall file them with the petitions and shall become the property of the purchaser at the tax sale.  4. The abstracter shall receive as compensation a sum not to exceed five dollars for each abstract furnished which sum shall be taxed as costs and paid as other costs in the case. ­­-------- (RSMo 1939 §§ 11199, 11200, A.L. 1947 V. I p. 538, A. 1949 S.B. 1024)
MO Rev Stat § 141.890 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.890 - Action to recover taxes must be commenced, when (St. Louis).

Effective - 28 Aug 1949   141.890. Action to recover taxes must be commenced, when (St. Louis). — No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within five years after delinquency. ­­-------- (RSMo 1939 § 11194, A. 1949 S.B. 1024)
MO Rev Stat § 141.900 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.900 - Action to be in name of state — tax bills — evidence.

Effective - 28 Aug 1949   141.900. Action to be in name of state — tax bills — evidence. — 1. All actions commenced under the provisions of sections 141.820 to 141.970 shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector, and against the owner of the property, if known, and if not known, then against the last owner of record as shown by the city records at the time the suit was brought.  2. All lands owned by the same person or persons may be included in one petition and in one count thereof, for the taxes for all such years as taxes may be due thereon, and the petition shall show the different years for which taxes are due, as well as the several kinds of taxes or funds to which they are due, with the respective amounts due to each fund; all of which shall be set forth in a tax bill of said back taxes, duly authenticated by the certificate of the collector and filed with the petition; and the tax bill or bills, so certified, shall be prima facie evidence that the amount claimed in said suit is just and correct.  3. All notices and process in suits under sections 141.820 to 141.970 shall be sued out and served in the same manner as in civil actions in circuit courts; and in case of suits against nonresident unknown parties, or other owners on whom service cannot be had by ordinary summons, the proceedings shall be the same as now provided by law in civil actions affecting real or personal property. In all suits under sections 141.820 to 141.970, the general laws of the state as to practice and proceedings in civil cases shall apply so far as applicable and not contrary to sections 141.820 to 141.970. ­­-------- (RSMo 1939 § 11187, A. 1949 S.B. 1024)
MO Rev Stat § 141.910 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.910 - Contents of judgment — fieri facias.

Effective - 28 Aug 1939   141.910. Contents of judgment — fieri facias. — The judgment, if against the defendant, shall describe the land upon which taxes are found to be due; shall state the amount of taxes and interest found to be due upon each tract or lot, and the year or years for which the same are due, up to the rendition thereof, and shall decree that the lien of the state be enforced, and that the real estate, or so much thereof as may be necessary to satisfy such judgment, interest and costs, be sold, and a special fieri facias shall be issued thereon, subject to the provisions herein contained, which shall be executed as in other cases of special judgment and execution, and said judgment shall be a first lien upon said land. ­­-------- (RSMo 1939 § 11188)
MO Rev Stat § 141.920 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.920 - Continuation of lien — termination only upon payment.

Effective - 28 Aug 1939   141.920. Continuation of lien — termination only upon payment. — The lien of general tax judgments provided for in sections 141.820 to 141.970 shall be a continuing lien and shall not be barred by lapse of time or limitation, but shall terminate only upon payment as herein provided, or sale under execution. ­­-------- (RSMo 1939 § 11195)
MO Rev Stat § 141.930 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.930 - No execution for two years — redemption of property.

Effective - 28 Aug 1939   141.930. No execution for two years — redemption of property. — After judgment shall have been rendered, no execution shall be levied thereon nor sale under said execution had for a period of two years from the date of entry of such judgment, during which time the owner of the property against which judgment has been rendered, or any person having an interest therein, may redeem the property from said judgment by paying the amount of the judgment, interest and costs, or the amount set as a compromise payment under the terms of this law, and if such payment be made, the judgment shall be released and the taxes marked paid. ­­-------- (RSMo 1939 § 11189)
MO Rev Stat § 141.931 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.931 - Redemption barred on final judgment against vacant residential property — immediate sale on final judgment.

Effective - 28 Aug 1992   141.931. Redemption barred on final judgment against vacant residential property — immediate sale on final judgment. — Any provisions of this chapter to the contrary notwithstanding, the owner of any parcel of real property against which a judgment has been rendered shall not have the right to redeem such property from said judgment if at the time of judgment such property is assessed as residential property and the judgment finds the property has been vacant for a period of not less than six months prior to the judgment. After a judgment as provided for in this section becomes final, a sale under execution of the judgment shall be immediately held as provided under the applicable provisions of this chapter. ­­-------- (L. 1992 H.B. 1434 & 1490)
MO Rev Stat § 141.940 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.940 - Approval of sale by court — sheriff to report bids to court — acceptance, when.

Effective - 28 Aug 1939   141.940. Approval of sale by court — sheriff to report bids to court — acceptance, when. — 1. Whenever a sale under execution on a tax judgment shall be had, the sheriff shall announce that such sale is subject to the approval of the court, and the sheriff shall report the sale and the amount of the bid to the court in which judgment was rendered, and the court shall appoint two disinterested and competent appraisers, who shall appraise the value of the property and the improvements thereon.  2. If the amount bid by the purchaser at the execution sale shall exceed fifty percent of the value of the property, the court shall confirm the sale, and the sheriff shall execute a deed for the property.  3. If the amount bid by the purchaser is less than fifty percent of the appraised value of the property, and the title which would be acquired by the purchaser is subject to other taxes, which are a lien superior to the lien of the taxes for which the judgment was rendered, and the combined amount of such prior liens and the amount bid by the purchaser shall exceed fifty percent of the appraised value of the property, the court shall likewise confirm the sale, and the sheriff shall execute a deed to the purchaser.  4. If the amount bid, together with prior tax liens, if any, shall be less than fifty percent of the appraised value of the property, the court may require the purchaser to increase his bid to an amount equal to fifty percent of such appraised value, and if the purchaser agrees so to do, and makes such additional payment, the sale shall be approved, and the sheriff shall execute and deliver a deed to the purchaser, but if the purchaser declines to increase his bid and make such additional payment, the sale shall be disapproved and the lien of the judgment continued, subject to the issuance of subsequent executions. ­­-------- (RSMo 1939 § 11191)
MO Rev Stat § 141.950 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.950 - Execution of deed by sheriff for property sold.

Effective - 28 Aug 1949   141.950. Execution of deed by sheriff for property sold. — The sheriff shall, subject to the provisions of section 141.940, execute to the purchasers of real estate under sections 141.820 to 141.970, a deed for the property sold, which shall be acknowledged before the circuit court of the city not within a county, as in ordinary cases, and which shall convey a title in fee to such purchaser of the real estate therein named, and shall be prima facie evidence of title, and that the matters and things therein stated are true. ­­-------- (RSMo 1939 § 11192, A. 1949 S.B. 1024)
MO Rev Stat § 141.960 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.960 - Fees.

Effective - 28 Aug 1949   141.960. Fees. — 1. Fees shall be allowed for services rendered under the provisions of sections 141.820 to 141.970, as follows:  (1) To the collector, two percent on all sums collected and twenty-five cents per tract for making the back tax books;  (2) To the circuit clerk, sheriff and printer, such fees as are allowed by law for like services in civil cases.  2. Such fees shall be taxed as costs and collected from the person redeeming such tract or from the proceeds of sale.  3. In no case shall the state or city be liable for any such costs nor shall the commissioner of administration allow any claim for costs incurred under sections 141.820 to 141.970. ­­-------- (RSMo 1939 § 11196, A. 1949 S.B. 1024)
MO Rev Stat § 141.970 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.970 - General taxation law to apply in cities not within a county (St. Louis City), exception.

Effective - 28 Aug 1969   141.970. General taxation law to apply in cities not within a county (St. Louis City), exception. — The general law relating to taxation and the collection of delinquent taxes, as now existing, shall apply to cities not within any county insofar as not inconsistent with the provisions of sections 141.820 to 141.970, except that cities not within any county may hereafter elect to operate under the provisions of chapter 140, the general law relating to the collection of delinquent taxes, by the enactment of an ordinance by the legislative body of such city. ­­-------- (RSMo 1939 § 11198, A. 1949 S.B. 1024, A.L. 1969 p. 250)
MO Rev Stat § 141.980 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.980 - Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic.

Effective - 28 Aug 2012   141.980. Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic. — 1. Any municipality located wholly or partially within a county in which a land trust created under section 141.700 was operating on January 1, 2012, may establish a land bank agency for the management, sale, transfer, and other disposition of interests in real estate owned by such land bank agency. Any such land bank agency created shall be created to foster the public purpose of returning land, including land that is in a nonrevenue-generating, nontax-producing status to use in private ownership. Such land bank agency shall be established by ordinance or resolution as applicable. Such land bank agency shall not own any interest in real estate that is located wholly or partially outside such establishing municipality. Such land bank agency shall not be authorized to sell more than five contiguous parcels to the same entity in the course of a year.  2. The beneficiaries of the land bank agency shall be the taxing authorities that held or owned tax bills against the respective parcels of real estate acquired by such 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 included in the judgment of the court, and their respective interests in each parcel of real estate shall be to the extent and in the proportion and according to the priorities determined by the court on the basis that the principal amount of their respective tax bills bore to the total principal amount of all of the tax bills described in the judgment.  3. Each land bank agency created pursuant to this chapter shall be a public body corporate and politic, and shall have permanent and perpetual duration until terminated and dissolved in accordance with the provisions of section 141.1012. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.982 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.982 - Employees authorized — contracts and agreements authorized.

Effective - 28 Aug 2012   141.982. Employees authorized — contracts and agreements authorized. — A land bank agency may employ a secretary, an executive director, its own counsel and legal staff, and such technical experts, and such other agents and employees, permanent or temporary, as it may require, and may determine the qualifications and fix the compensation and benefits of such persons. A land bank agency may also enter into contracts and agreements with political subdivisions for staffing services to be provided to the land bank agency by political subdivisions or agencies or departments thereof, or for a land bank agency to provide such staffing services to political subdivisions or agencies or departments thereof. ­­-------- (L. 2012 H.B. 1659 & 1116)