reglab/housing_qa huggingface dataset:
MO Rev Stat § 141.988 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.988 - Funding sources — four percent fee to be transferred to county.

Effective - 28 Aug 2012   141.988. Funding sources — four percent fee to be transferred to county. — 1. A land bank agency may receive funding through grants and loans from political subdivisions, from the state, from the federal government, and from other public and private sources.  2. Except as otherwise provided in subsections 8 and 9 of section 141.985, a land bank agency may receive and retain payments for services rendered, for rents and leasehold payments received, for consideration for disposition of real and personal property, for proceeds of insurance coverage for losses incurred, for income from investments, and for any other asset and activity lawfully permitted to a land bank agency under this chapter.  3. If a land bank agency sells or otherwise disposes of a parcel of real estate held by it, any land taxes assessed against such parcel for the three tax years following such sale or disposition by such land bank agency that are collected by the collector in a calendar year and not refunded, less the fees provided under section 52.260 and subsection 4 of this section and less the amounts to be deducted under section 137.720, shall be distributed by the collector to such land bank agency no later than March first of the following calendar year; provided that land taxes impounded under section 139.031 or otherwise paid under protest shall not be subject to distribution under this subsection. Any amount required to be distributed to a land bank agency under this subsection shall be subject to offset for amounts previously distributed to such land bank agency that were assessed, collected, or distributed in error.  4. In addition to any other provisions of law related to collection fees, the collector shall collect on behalf of the county a fee of four percent of reserve period taxes collected and such fees collected shall be deposited in the county general fund. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.991 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.991 - Annual audit — performance audits, when.

Effective - 28 Aug 2012   141.991. Annual audit — performance audits, when. — There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by certified public accountants as of April thirtieth of each year, which accountants shall be employed by the commissioners on or before March first of each year, and certified copies thereof shall be furnished to the appointing authorities described in section 141.981, and shall be available for public inspection at the office of the land bank agency. In addition to the annual audit provided for in this subdivision, the land bank agency may be performance audited at any time by the state auditor or by the auditor of the municipality that established the land bank agency. The cost of such audit shall be paid by the land bank agency and copies shall be made available to the public within thirty days of the completion of the audit. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.997 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.997 - Open meetings required.

Effective - 28 Aug 2012   141.997. Open meetings required. — Except as otherwise provided under Missouri law, all board meetings shall be open to the public and the board shall cause minutes and a record to be kept of all its proceedings. The land bank agency shall be subject to the provisions of chapter 610, chapter 109, and any other applicable provisions of law governing public records and public meetings. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.1000 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1000 - Board members and employees, no direct compensation from lands held — violation, penalty.

Effective - 28 Aug 2012   141.1000. Board members and employees, no direct compensation from lands held — violation, penalty. — Neither the members of the board nor any salaried employee of a land bank agency shall receive any compensation, emolument, or other profit directly or indirectly from the rental, management, acquisition, sale, demolition, repair, rehabilitation, use, operation, ownership, or disposition of any lands held by such land bank agency other than the salaries, expenses, and emoluments provided for in sections 141.980 to 141.1015. Neither the members of the board nor any salaried employee of a land bank agency shall own, directly or indirectly, any legal or equitable interest in or to any lands held by such land bank agency other than the salaries, expenses, and emoluments provided for in sections 141.980 to 141.1015. A violation of this section is a felony. Any person found guilty of violating this section shall be sentenced to a term of imprisonment of not less than two nor more than five years. The board of a land bank agency may adopt supplemental rules and regulations addressing potential conflicts of interest and ethical guidelines for members of the board and land bank agency employees, provided that such rules and regulations are not inconsistent with this chapter or any other applicable law. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.1003 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1003 - Same rights as private property owners.

Effective - 28 Aug 2012   141.1003. Same rights as private property owners. — Except as otherwise expressly set forth in this chapter, in the exercise of its powers and duties under this chapter and its powers relating to property held by the land bank agency, the land bank agency shall have complete control of such property as fully and completely as if it were a private property owner. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.1006 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1006 - Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority.

Effective - 28 Aug 2012   141.1006. Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority. — 1. Whenever any ancillary parcel is acquired by a land bank agency and is encumbered by a lien or claim for real property taxes owed to a taxing authority, such taxing authority may elect to contribute to the land bank agency all or any portion of such taxes that are distributed to and received by such taxing authority.  2. To the extent that a land bank agency receives payments or credits of any kind attributable to liens or claims for real property taxes owed to a taxing authority, the land bank agency shall remit the full amount of the payments to the collector for distribution to the appropriate taxing authority. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.1009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1009 - Quiet title action, when, procedure.

Effective - 28 Aug 2012   141.1009. Quiet title action, when, procedure. — 1. A land bank agency shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land bank agency has an interest. For purposes of any and all such actions the land bank agency shall be deemed to be the holder of sufficient legal and equitable interests, and possessory rights, so as to qualify the land bank agency as adequate petitioner in such action.  2. Prior to the filing of an action to quiet title the land bank agency 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 bank agency 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. A land bank agency 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 § 141.1012 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1012 - Dissolution, procedure.

Effective - 28 Aug 2012   141.1012. Dissolution, procedure. — A land bank agency may be dissolved as a public body corporate and politic not less than sixty calendar days' after an ordinance or resolution for such dissolution is passed by the municipality that established the land bank agency. Not less than sixty calendar days' advance written notice of consideration of such an ordinance or resolution of dissolution shall be given to the members of the board of the land bank agency, shall be published in a local newspaper of general circulation within such municipality, and shall be sent certified mail to each trustee of any outstanding bonds of the land bank agency. No land bank agency shall be dissolved while there remains outstanding any bonds, notes, or other obligations of the land bank agency unless such bonds, notes, or other obligations are paid or defeased pursuant to the resolution, indenture or other financing document under which such bonds, notes, or other obligations were issued prior to or simultaneously with such dissolution. Upon dissolution of a land bank agency pursuant to this section, all real property, personal property, and other assets of the land bank agency shall be transferred by appropriate written instrument to and shall become the assets of the municipality that established the land bank agency. Such municipality shall act expeditiously to return such real property to the tax rolls and shall market and sell such real property using an open, public method that ensures the best possible prices are realized while ensuring such real property is returned to a suitable, productive use for the betterment of the neighborhoods in which such real property is located. Any such real property that was acquired by the dissolved 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 held by such municipality in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in the judgment of foreclosure, and upon the sale or other disposition of any such property by such municipality, the proceeds therefrom shall be applied and distributed in the following order:  (1) To the payment of the expenses of sale;  (2) To the reasonable costs incurred by such municipality in maintaining and marketing such property; and  (3) The balance shall be paid to the respective taxing authorities that, at the time of the distribution, are taxing the real property from which the proceeds are being distributed. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 141.1015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 141 - Delinquent Taxes — Certain Subdivisions|Section 141.1015 - Power of eminent domain or to tax not authorized.

Effective - 28 Aug 2012   141.1015. Power of eminent domain or to tax not authorized. — A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax. ­­-------- (L. 2012 H.B. 1659 & 1116)
MO Rev Stat § 142.009 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.009 - Federal law changes in matching fund requirements, effect on motor vehicle license and use tax.

Effective - 01 Jan 1999   142.009. Federal law changes in matching fund requirements, effect on motor vehicle license and use tax. — If changes made in the renewal of the Federal Surface Transportation Act due to expire in 1997 are such that Missouri will not need the full six-cent fuel tax increase provided in section 142.803, and section 226.200, to match federal funds available to Missouri, or if in the opinion of the general assembly revenues generated by section 142.803, and section 226.200, are not being used for the purposes outlined in the fifteen-year road and bridge program as adopted by the Missouri transportation department on January 6, 1992, or for any other reason, the general assembly may by a constitutional majority vote to place before the voters the issue of whether the increases in tax scheduled for April 1, 1994, and April 1, 1996, as specified in section 142.803, shall be implemented or shall be repealed. ­­-------- (L. 1992 H.B. 1247 § 1, A.L. 1998 S.B. 619)  Effective 1-1-99
MO Rev Stat § 142.015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.015 - Limited alcohol manufacturer, federal permit to be filed, where.

Effective - 28 Aug 1981   142.015. Limited alcohol manufacturer, federal permit to be filed, where. — Every limited alcohol manufacturer shall file a copy of his federal permit for the manufacturer of alcohol with the director of the Missouri department of revenue. ­­-------- (L. 1981 H.B. 462)
MO Rev Stat § 142.029 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.029 - Expiration date of section 142.028.

Effective - 28 Aug 2005   142.029. Expiration date of section 142.028. — Section 142.028 shall expire on December 31, 2015. ­­-------- (L. 1988 S.B. 600 §§ B, C, D, A.L. 1993 H.B. 611, A.L. 1999 H.B. 153 merged with S.B. 310, A.L. 2005 S.B. 355)
MO Rev Stat § 142.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.200 - Duty of attorney general — suit in name of state.

Effective - 01 Jan 1999   142.200. Duty of attorney general — suit in name of state. — It is hereby made the duty of the attorney general of the state of Missouri to render all necessary assistance to the director of revenue in the enforcement of the provisions of this chapter and for such purpose any and all civil suits and actions for the enforcement of any provision of this chapter may be brought in the name of the state of Missouri at the relation of the director of revenue, and for such purpose, the attorney general is hereby authorized and empowered to employ such counsel and special attorneys as may in his judgment be necessary and any expenses so incurred by the attorney general in his employment of counsel and in the enforcement of any of the provisions of this chapter shall be chargeable against and paid out of funds appropriated for such purpose. ­­-------- (L. 1943 p. 670 § 25, A.L. 1972 S.B. 263, A.L. 1998 S.B. 619)  Effective 1-1-99
MO Rev Stat § 142.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.310 - Exchange of information with other states.

Effective - 28 Aug 1972   142.310. Exchange of information with other states. — The director of revenue shall, upon request duly received from the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, forward to such officials any information which it may have in its possession relative to the receipt, sale, use, transportation or shipment by any person of motor fuel. ­­-------- (L. 1943 p. 670 § 22, A.L. 1972 S.B. 263)
MO Rev Stat § 142.345 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.345 - Motor fuel tax fund created — disbursement, transfer.

Effective - 28 Aug 2000   142.345. Motor fuel tax fund created — disbursement, transfer. — 1. There is created the "Motor Fuel Tax Fund". All revenues derived from the motor fuel tax imposed upon highway users as an incident to their use of the highways of the state shall be deposited in the state treasury to the credit of this fund.  2. The moneys deposited to the credit of the motor fuel tax fund shall be disbursed or transferred as follows:  (1) The amount of the tax collected with respect to fuel not used for propelling motor vehicles on state highways shall be transferred to the state highways and transportation department fund to be refunded by the state as provided by law;  (2) The amount of actual costs of collection, apportionment and of making refunds shall be transferred to the state highways and transportation department fund for reimbursement by appropriation, to the agencies or departments of government incurring these costs, subject to the limitations of section 226.200;  (3) A percentage of the net proceeds shall be transferred to the county aid road trust fund as provided in Article IV, Section 30(a) of the State Constitution;  (4) A percentage of the net proceeds shall be allocated to the several cities, towns and villages entitled thereto pursuant to the provisions of Article IV, Section 30(a) of the State Constitution;  (5) All the remaining net proceeds in excess of the allocations to counties and cities, towns and villages shall be transferred to the state highways and transportation department fund. ­­-------- (L. 1963 p. 192 § 1, A.L. 1972 S.B. 263, A.L. 1992 S.B. 797, A.L. 2000 H.B. 1742)  CROSS REFERENCE:  Federal census results to be used for distribution of revenue, when, 66.351
MO Rev Stat § 142.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.350 - Distribution of funds for highway and road purposes.

Effective - 01 Jan 1999   142.350. Distribution of funds for highway and road purposes. — The funds herein provided for the construction of state highways shall be distributed between the higher type roads (herein referred to as the primary system) and the other state roads (herein referred to as the secondary system) on the basis now prevailing, that is, forty-eight and eight-tenths percent to the primary system and fifty-one and two-tenths percent to the secondary system, and such basis of distribution shall be continued until one of these systems shall have been completed, and thereafter all of the funds provided for construction purposes shall be used in the construction of the roads of the remaining system; provided, however, that such sums as the commission shall determine are necessary each year to reimburse counties and other civil subdivisions for state highways constructed wholly or in part at their expense and accepted by the commission, and such sums as in the judgment of the commission shall be necessary for maintenance of state highways shall first be deducted from the funds herein provided for before distribution between the primary and secondary system for construction purposes is made; provided further, that sufficient funds to provide for the payment of principal and interest on outstanding state highway bonds as now required by law shall be available from revenue under the provisions of existing laws or pursuant to this chapter before any distribution of funds is made as herein provided. ­­-------- (L. 1943 p. 670 § 33, A.L. 1972 S.B. 263, A.L. 1998 S.B. 619)  Effective 1-1-99
MO Rev Stat § 142.617 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.617 - Interstate fuel taxes reciprocity agreement for collection and refund with other states.

Effective - 01 Jan 1999   142.617. Interstate fuel taxes reciprocity agreement for collection and refund with other states. — The director of revenue may enter into reciprocity agreements on behalf of the state of Missouri with authorized representatives of other states for the collection and refund of interstate fuel taxes levied pursuant to this chapter. The director may adopt rules pursuant to this chapter to implement the agreement for collection and refund of interstate fuel taxes and other fuel tax agreements. The reporting requirements, as provided in the agreement, shall take precedence over the reporting requirements provided in this chapter. Where the agreement and this chapter address the same matters, the provisions of the agreement shall take precedence. A current copy of the agreement shall be maintained by the department of revenue. ­­-------- (L. 1988 H.B. 1681, A.L. 1998 S.B. 619)  Effective 1-1-99  CROSS REFERENCE:  Interstate motor carriers, collection and regulation of amounts payable pursuant to International Fuel Tax Agreement transferred to highways and transportation commission, 226.008
MO Rev Stat § 142.806 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 142 - Motor Fuel Tax|Section 142.806 - Presumption of highway use.

Effective - 01 Jan 1999   142.806. Presumption of highway use. — 1. Except as otherwise provided in subdivision (6) of subsection 2 of section 142.815, all motor fuel delivered in this state into a motor vehicle fuel supply tank is presumed to be used or consumed on the highways in this state in producing or generating power for propelling motor vehicles.  2. Subject to proof of exemption pursuant to section 142.815, all motor fuel is presumed to be used or consumed on the highways of this state to propel motor vehicles if the motor fuel is:  (1) Removed from a terminal in this state; or  (2) Imported into this state other than by a bulk transfer within the bulk transfer/terminal system; or  (3) Delivered into a consumer's bulk storage tank from which motor vehicles can be fueled. ­­-------- (L. 1998 S.B. 619)  Effective 1-1-99