reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.340 - Refund or absorption of tax, prohibited.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1989
92.340. Refund or absorption of tax, prohibited. —
It is unlawful for any person to advertise or hold out or state to the public or to any transient guest or food establishment patron directly or indirectly, that the tax or any part thereof imposed by sections 92.325 to 92.340, and required to be collected by that person, will be absorbed by that person, or anyone on behalf of that person, or that it will not be separately stated and added to the price of the sleeping room or food establishment bill, or if added, that it or any part thereof will be refunded.
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(L. 1989 S.B. 295 & 312 § 14)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.350 - State and political subdivisions to deduct earnings tax — compensation for collecting.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
Effective - 28 Aug 1965
92.350. State and political subdivisions to deduct earnings tax — compensation for collecting. —
The state of Missouri and all its political subdivisions or instrumentalities shall deduct from the wages and salaries of their employees the amount of any municipal earnings tax levied upon the income of the particular employee, and pay same to the municipality levying said tax. The state of Missouri and its political subdivisions and instrumentalities shall be entitled to deduct and retain of the total amount so collected to compensate such employer for collecting the tax a percentage as follows: Three percent if said municipal earnings tax is one-half of one percent of gross earnings. One and one-half percent if said municipal earnings tax is one percent of gross earnings.
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(L. 1965 p. 216 § 92.285)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.400 - Definitions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1991
92.400. Definitions. —
The following words as used in sections 92.400 to 92.421, shall have the following meaning unless a different meaning clearly appears from the context:
(1)
"City"
, any city having a population of over four hundred thousand in the state of Missouri located within an interstate transportation district containing a constitutional charter city having a population of over four hundred thousand and under six hundred thousand;
(2)
"Director of revenue"
, the director of revenue of the state of Missouri;
(3)
"Interstate transportation authority"
, any political subdivision created by compact between this state and another state, which is a body corporate and politic and a political subdivision of both contracting states, and which operates a public mass transportation system;
(4)
"Interstate transportation district"
, that geographical area set forth and defined in the particular compact between this state and another state;
(5)
"Motor pool operations"
, special transportation services provided by a city, or by an interstate transportation authority pursuant to a contract with a city, to certain residents of the city, including the transporting of elderly persons and persons with disabilities in accordance with standards and specifications of the United States Department of Transportation and any other federal agency or body charged with promulgating standards for persons with disabilities relating to the transportation of such persons;
(6)
"Person"
, an individual, corporation, partnership or other entity;
(7)
"Public mass transportation system"
, a transportation system or systems owned and operated by an interstate transportation authority, employing motor buses, rails or any other means of conveyance, by any type of power, operated for public use in the conveyance of persons, mainly providing local transportation service within an interstate transportation district, as set forth by the interstate compact between this state and another state.
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(L. 1971 S.B. 147 § 1, A.L. 1973 H.B. 64, A.L. 1991 H.B. 29 merged with S.B. 119)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2015, 4 histories
92.402. Tax, how imposed — rate of tax — boundary changes, procedure, effect of. —
1. Any city may, by a majority vote of its council or governing body, impose a sales tax for the benefit of the public mass transportation system operating within such city as provided in sections 92.400 to 92.421.
2. The sales tax may be imposed at a rate not to exceed one-half of one percent on the receipts from the sale at retail of all tangible personal property or taxable services at retail within any city adopting such tax, if such property and services are subject to taxation by the state of Missouri pursuant to the provisions of sections 144.010 to 144.525. Seven and one-half percent of the sales tax shall be distributed to the interstate transportation authority pursuant to the provisions of section 92.421. The authority shall be in full compliance with handicapped accessibility pursuant to the terms of the Americans with Disabilities Act.
3. Within ten days after the adoption of any ordinance imposing such a sales tax, the city clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance of the council or governing body. The ordinance shall reflect the effective date thereof and shall be accompanied by a map of the city clearly showing the boundaries thereof.
4. If the boundaries of a city in which such sales tax has been imposed shall thereafter be changed or altered, the city clerk shall forward to the director of revenue by United States registered mail or certified mail a certified copy of the ordinance adding or detaching territory from the city. The ordinance shall reflect the effective date thereof, and shall be accompanied by a map of the city clearly showing the territory added thereto or detached therefrom. Upon receipt of the ordinance and map, the tax imposed by sections 92.400 to 92.421 shall be effective in the added territory or abolished in the detached territory on the effective date of the change of the city boundary.
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(L. 1971 S.B. 147 § 2, A.L. 1989 H.B. 473, A.L. 1991 H.B. 29 merged with S.B. 119, A.L. 1993 S.B. 376, A.L. 1995 S.B. 72, A.L. 1997 S.B. 212, A.L. 1999 H.B. 346, A.L. 2001 H.B. 321, A.L. 2003 H.B. 122 & 80, A.L. 2005 H.B. 114, A.L. 2015 S.B. 190)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.410 - Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1991
92.410. Deposit of collections — public mass transportation sales tax trust fund — state to retain collection cost. —
1. All sales taxes collected by the director of revenue under the provisions of sections 92.400 to 92.421, less one percent for the cost of collection which shall be deposited in the state's general revenue fund after payment of premiums for surety bonds as provided in section 32.087, shall be deposited with the state treasurer in a special trust fund, which is hereby created, to be known as the "Public Mass Transportation Sales Tax Trust Fund". The moneys in this fund are not state funds and shall not be commingled with any funds of the state. The director of revenue shall keep accurate records of the amount of money in the trust fund which was collected in each city wherein a sales tax is imposed pursuant to the provisions of sections 92.400 to 92.421. The records shall be open to the inspection of the officers of the city and the public.
2. Except as modified in sections 92.400 to 92.421, all provisions of sections 32.085 and 32.087 shall apply to the tax imposed under sections 92.400 to 92.421.
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(L. 1971 S.B. 147 § 6, A.L. 1980 S.B. 693, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1991
92.412. Distribution to city, when — abolition of tax — account, how closed. —
1. Not later than the tenth day of each month the director of revenue shall distribute all moneys deposited in the trust fund during the preceding month to the city treasurer or such other officer as may be designated by the city ordinance imposing the tax authorized by sections 92.400 to 92.421 the sum due the city as certified by the director of revenue.
2. The director of revenue may authorize the state treasurer to make refunds from the amounts in the trust fund and credited to any city for erroneous payments and overpayments made, and may redeem dishonored checks and drafts deposited to the credit of such cities. If any city abolishes the tax, the city shall notify the director of revenue of the action at least ninety days prior to the effective date of the repeal and the director of revenue may order retention in the trust fund, for a period of one year, of two percent of the amount collected after receipt of such notice to cover possible refunds or overpayment of the tax and to redeem dishonored checks and drafts deposited to the credit of such accounts. After one year has elapsed after the effective date of abolition of the tax in such city, the director of revenue shall authorize the state treasurer to remit the balance in the account to the city and close the account of that city. The director of revenue shall notify each city of each instance of any amount refunded or any check redeemed from receipts due the city.
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(L. 1971 S.B. 147 § 7, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.420 - Other payments by city to transportation authority permitted.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1991
92.420. Other payments by city to transportation authority permitted. —
Nothing contained in sections 92.400 to 92.421 shall be construed to prevent a city from appropriating and paying moneys to an interstate transportation authority from any of its other revenues, and all such cities are so empowered to appropriate and pay moneys to an interstate transportation authority from any of its other revenues for any of the purposes enumerated in sections 92.400 to 92.421.
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(L. 1971 S.B. 147 § 11, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.421 - Distribution of tax to transportation authority — use of funds.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1991
92.421. Distribution of tax to transportation authority — use of funds. —
1. Not later than the tenth day of each month, the director of revenue shall distribute all moneys due the interstate transportation authority as determined by the director of revenue pursuant to section 92.402 received by him from proceeds of the tax authorized in sections 92.400 to 92.421 in the previous month, less one percent for the cost of collection which shall be deposited in the state general revenue fund, to the interstate transportation authority for the city in which the tax was levied. The director of revenue may authorize the state treasurer to make refunds for erroneous payments and overpayments, and may redeem any dishonored checks and drafts used in payment of the tax.
2. The interstate transportation authority shall use the proceeds of the tax solely for capital improvements for the system.
3. The interstate transportation authority shall within ninety days after August 28, 1989, promulgate rules and regulations for a minority/disadvantaged and women business enterprise program for the purchase of goods and services and construction of capital improvements for the authority.
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(L. 1989 H.B. 473, A.L. 1991 H.B. 29)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.700 - Provisions, how adopted.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.700. Provisions, how adopted. —
All cities not within a county, which now have or may hereafter have a population in excess of five hundred thousand inhabitants, may elect by the enactment of an ordinance by the legislative body of such city to have the collection of delinquent and back real estate taxes regulated and controlled by the provisions of sections 92.700 to 92.920 and to operate thereunder. The election to operate under the provisions of sections 92.700 to 92.920 may be rescinded by repealing said ordinance.
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(L. 1971 H.B. 472 § 1)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.705 - Short title.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.705. Short title. —
Sections 92.700 to 92.920 shall be known by the short title of "The Municipal Land Reutilization Law".
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(L. 1971 H.B. 472 § 2)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.710 - Definitions.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1989
92.710. Definitions. —
The following words, terms and definitions, when used in sections 92.700 to 92.920, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning:
(1)
"Collector"
, the collector of revenue of any city operating under the provisions of sections 92.700 to 92.920;
(2)
"Land reutilization authority"
, and
"land reutilization commission"
, the authority and commission as created by section 92.875;
(3)
"Land taxes"
, general taxes on real property or real estate and shall include the taxes both on land and the improvements thereon;
(4)
"Person"
, any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or federal court, trustee otherwise created, syndicate, or any other group or combination acting as a unit;
(5)
"School district"
,
"water district"
,
"sewer district"
,
"special benefit district"
,
"special assessment district"
shall include those districts located totally or partially within any city operating under the provisions of sections 92.700 to 92.920;
(6)
"Sheriff"
,
"circuit clerk"
, and
"assessor"
, the sheriff, circuit clerk, and assessor, respectively, of any city operating under the provisions of sections 92.700 to 92.920;
(7)
"Tax bill"
, as used in sections 92.700 to 92.920, the real estate taxes and the lien thereof, levied and assessed by any taxing authority;
(8)
"Tax district"
, the state of Missouri and any city, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, located within any city operating under the provisions of sections 92.700 to 92.920;
(9)
"Tax lien"
, the lien of any tax bill as defined in subdivision (7) of this section;
(10)
"Taxing authority"
, any governmental, or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri, or any city, municipality, school district, road district, water district, sewer district, levee district, or drainage district, affected by the provisions of sections 92.700 to 92.920.
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(L. 1971 H.B. 472 § 3, A.L. 1989 H.B. 342)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.715 - Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2010
92.715. Collectors to act — redemption, interest and costs — compromise of judgment — errors, correction of. —
1. The collectors of cities operating under the provisions of sections 92.700 to 92.920 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 two percent per month with a maximum rate of eighteen percent per annum and the costs.
3. If suit shall have been commenced against 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 said suit is filed for the court costs so collected.
4. 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. The comptroller of any city operating under the provisions of sections 92.700 to 92.920 shall serve in lieu of the county commission. The comptroller shall also have the right to correct manifest errors.
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(L. 1971 H.B. 472 § 4, A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.720 - Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.720. Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when. —
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 may file suit in the circuit court against such lands or lots to enforce the lien of the state and city as herein provided in sections 92.700 to 92.920.
2. The collector shall note opposite such tract in the back tax book the fact that suit has been commenced.
3. The collector shall compile lists of all state, city, school and other tax bills collectible by him which are delinquent according to his records and he 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 city on any delinquent tax bill included in any list, the collector shall give the court docket number of each suit.
4. The sheriff may appoint the collector and the collector's deputies as deputy sheriffs, and when so appointed they may serve all process in matters pertaining to sections 92.700 to 92.920 with like effect as the sheriff himself might do.
5. 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.
6. For any improved parcel identified by a city operating under sections 92.700 to 92.920 as being vacant, the collector shall, within no more than two years after delinquency, file suit in the circuit court against such lands or lots to enforce the lien of the state and the city as provided in sections 92.700 to 92.920. Failure of the collector to bring suit within the time frame prescribed herein shall not constitute a defense or bar an action for the collection of taxes as otherwise provided by this section.
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(L. 1971 H.B. 472 § 5, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.725 - Lists, contents of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1989
92.725. Lists, contents of. —
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 of the land are divided into lots, blocks or parcels, and when such real estate cannot be so described, then by metes and bounds; and 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 names of the last known owners of such real estate as the same appear in the records of the assessor. The search of the record of the assessor must be made not more than thirty days prior to the filing of the petition specified in section 92.740.
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(L. 1971 H.B. 472 § 6, A.L. 1989 H.B. 342)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.730. Consolidation of pending suits — costs to be lien — defenses preserved. —
1. All suits to collect delinquent tax bills which may be pending at the time of the commencement of any suits brought under the provisions of sections 92.700 to 92.920 affecting the same land shall be consolidated with suits brought under said sections, and the parties to such pending suits shall file answers within the time and as provided in sections 92.700 to 92.920, but any tax bills sought to be collected in any pending suits may be included in any list or lists included as a part of any petition filed by the collector and, if so included in any list filed as part of any such petition, such inclusion shall act as an abatement of any such pending suit, and all amounts then due on such tax bills, including interest, penalties, attorney's fees and costs, shall be so listed and charged, and shall thereupon continue in full force and effect the liens therefor against the respective parcels of real estate described therein and so listed in the petition filed under the provisions of sections 92.700 to 92.920; and, when so listed and included in the petition, no answer shall be required to be filed in such collector's suit to collect such delinquent bills.
2. Suits brought under the provisions of sections 92.700 to 92.920, involving delinquent tax bills sought to be collected by suits pending at the time suits are brought under sections 92.700 to 92.920, shall be tried as all other actions under said sections, and the statutes of limitations shall not prevent the parties to such pending suits from asserting all rights and defenses which they then had.
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(L. 1971 H.B. 472 § 7)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.735 - Joinder of parcels, how numbered, fee.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.735. Joinder of parcels, how numbered, fee. —
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. For each serially numbered parcel of real estate, the circuit clerk shall be allowed a fee of ten cents, which shall be taxed and paid as other costs in the case which he shall pay into the city treasury in accordance with the provisions of chapter 82.
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(L. 1971 H.B. 472 § 8)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.740 - Petition, form, contents.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.740. Petition, form, contents. —
1. A suit for the foreclosure of the tax liens herein provided for shall be instituted by filing in the appropriate office of the circuit clerk and with the land reutilization authority a petition, which petition shall contain a caption, a copy of the list prepared by the collector, and a prayer. Such petition without further allegation shall be deemed to be sufficient.
2. The caption shall be in the following form:
In the Circuit Court of _________ Missouri,
In the Matter of
Foreclosure of Liens for Delinquent Land Taxes
By Action in Rem.
Collector of Revenue of _________ , Missouri, Plaintiff
-vs-
Parcels of Land Encumbered with Delinquent Tax Liens, Defendants
3. The petition shall conclude with a prayer that all tax liens upon such real estate be foreclosed; that the court determine the amounts and priorities of all tax bills, together with interest, penalties, costs, and attorney's fees; that the court order such real estate to be sold by the sheriff at public sale as provided by sections 92.700 to 92.920 and that thereafter a report of such sale be made by the sheriff to the court for further proceedings under the provisions of sections 92.700 to 92.920.
4. The petition when so filed shall have the same force and effect with respect to each parcel of real estate therein described as a separate suit instituted to foreclose the tax lien or liens against any one of said parcels of real estate.
5. For each petition filed, the collector shall make available to the public a list detailing each parcel included in the suit.
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(L. 1971 H.B. 472 § 9, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.745 - Action in rem, pleadings, failure to answer, effect of.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.745. Action in rem, pleadings, failure to answer, effect of. —
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 collector 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, a default judgment may be taken as to all tax bills affecting parcels of real estate as to which no answer has been filed.
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(L. 1971 H.B. 472 § 10)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.750 - Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.750. Redemption by interested party, certificate — foreclosure sale, effect of — improved nonhomestead parcels, redeeming prior to foreclosure. —
1. Except as otherwise provided in subsection 4 of this section, any person having any right, title, or interest in, or lien upon, any parcel of real estate described in such petition may redeem such parcel of real estate by paying to the collector all of the sums mentioned therein, including principal, interest, penalties, attorney's fees and costs then due, at any time prior to the time of the foreclosure sale of such real estate by the sheriff.
2. In the event of failure to redeem prior to the time of the foreclosure sale by the sheriff, such person shall be barred and forever foreclosed of all his right, title and interest in and to the parcels of real estate described in such petition.
3. Upon redemption, as permitted by this section, the person redeeming shall be entitled to a certificate of redemption from the collector describing the property in the same manner as it is described in such petition, and the collector shall thereupon note on his records the word "redeemed" and the date of such payment opposite the description of such parcel of real estate.
4. For any improved nonhomestead parcel, any person having any right, title, or interest in, or lien upon, any parcel of real estate described in the petition may redeem such parcel of real estate at any time prior to the time of the foreclosure sale of such real estate by the sheriff by paying to the collector all of the sums due as of the date of redemption mentioned therein, including principal, interest, penalties, attorney's fees, and costs then due including, but not limited to, all debts owed to the city, exclusive of any debts owed to any statutorily created sewer district, that are known to the collector and that may be collected pursuant to section 67.451, such as amounts for water, forestry, nuisance abatement, special tax bills, and vacant building assessments.
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(L. 1971 H.B. 472 § 11, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.765 - Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.765. Records of actions taken, where filed — affidavit of compliance for sheriff's sale, filing with court. —
Affidavits of publication of notice of foreclosure, and of posting, mailing, or other acts required by the provisions of sections 92.700 to 92.920 shall be filed in the office of the circuit clerk prior to the trial, and when so filed shall constitute part of the evidentiary documents in the foreclosure suit. Such affidavits shall be prima facie evidence of the performance of acts therein described, and may be so used in the trial of the suit, unless challenged by verified answer duly filed in the suit. The collector shall file with the court an affidavit of compliance with notice requirements of sections 92.700 to 92.920 prior to any sheriff's sale. The affidavit shall include the identities of all parties to whom notice was attempted and by what means. In the case of mailed notice returned undeliverable, the collector's affidavit shall certify that additional notice was attempted and by what means. The expense of complying with this section shall be taxed and collected as other costs in the suit.
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(L. 1971 H.B. 472 § 15, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.770 - Attorneys, employment authorized, compensation.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.770. Attorneys, employment authorized, compensation. —
1. The collector 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 collector, before such services are rendered.
3. The attorney's fees shall be taxed as costs in the suit and collected as other costs.
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(L. 1971 H.B. 472 § 16, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.800 - Equity rules of procedure required, exception.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.800. Equity rules of procedure required, exception. —
Except as herein provided, the rules of civil procedure in equity cases, in force at the time when any proceeding is had in the suit, shall be followed in all suits brought pursuant to the provisions of sections 92.700 to 92.920.
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(L. 1971 H.B. 472 § 18)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.805 - Judgment, findings, effect.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1971
92.805. Judgment, findings, effect. —
After the trial of the issues, the court shall, as promptly as circumstances permit, render judgment. If the court finds that no tax bill upon the land collectible by the collector or the relator was delinquent when the suit was instituted or tried, then the judgment of the court shall be that the cause be dismissed as to the parcels of real estate described in the tax bill; or, if the evidence warrants, the judgment may be for the principal amount of the delinquent tax bill upon the real estate upon which suit was brought, together with interest, penalties, attorney's and appraiser's fees and costs computed as of the date of the judgment. It may decree that the lien upon the parcels of real estate described in the tax bill be foreclosed and such real estate sold by the sheriff, and the cause shall be continued for further proceedings, as herein provided.
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(L. 1971 H.B. 472 § 19)
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.815 - Redemption contracts, installment payments.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022, 2 histories
*92.815. Redemption contracts, installment payments. —
1. During such waiting period and at any time prior to the time of foreclosure sale by the sheriff, any interested party may redeem any parcel of real estate as provided by sections 92.700 to 92.920; except that during such time and at any time prior to the time of foreclosure sale by the sheriff, the collector shall enter into a written redemption contract with the owner of any real estate occupied as a homestead and who has not previously defaulted upon any such written redemption contract, provided that in no instance shall such installments exceed twelve in number or extend more than twenty-four months next after any agreement for such installment payments shall have been entered into; provided further, that upon good cause being shown by the owner of any parcel of real estate occupied as a homestead, or in the case of improved real estate with a total assessed valuation of not more than five thousand dollars, owned by an individual, the income from such property being a major factor in the total income of such individual, or by anyone on his behalf, the court may, in its discretion, fix the time and terms of payment in such contract to permit all of such installments to be paid within not longer than forty-eight months after any order or agreement as to installment payments shall have been made. The collector shall not enter into a redemption contract with respect to any improved parcel not occupied as a homestead.
2. So long as such installments be paid according to the terms of the contract, the six months' waiting period shall be extended, but if any installment be not paid when due, the extension of the waiting period shall be ended and the real estate shall immediately be advertised for sale or included in the next notice of sheriff's foreclosure sale. Notice shall also be sent to the redemption contract payer as specified in subsection 4 of section 92.810.
3. On an annual basis, the collector shall make publicly available the number of parcels under redemption contract under this section.
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(L. 1971 H.B. 472 § 20, A.L. 1989 H.B. 342, A.L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.817 - Foreclosure sale stayed, when — procedure.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 2022
*92.817. Foreclosure sale stayed, when — procedure. —
1. The court shall stay the sale of any parcel to be sold under execution of a tax foreclosure judgment obtained under this chapter, which is the subject of an action filed under sections 447.620 to 447.640, provided that the party that has brought such an action has, upon an order of the court, paid into the circuit court the principal amount of all land taxes then due and owing under the tax foreclosure judgment, exclusive of penalties and interest, prior to the date of any proposed sale under execution.
2. Upon the granting by the court of temporary possession of any property under section 447.632, upon order, the circuit court shall direct payment to the collector of all principal land taxes theretofore paid to the circuit court. In addition, in any order granting a final judgment or deed under section 447.625 or 447.640, the court shall also order the permanent extinguishment of penalties and interest arising from actions to collect delinquent land taxes due on the parcel against the grantee of said deed, and all successors in interest; excepting however, any defendant in such action.
3. If an owner of the parcel moves the court for restoration of possession under section 447.638, the owner shall pay into the circuit court all land tax amounts currently due and owing on the property, including all statutory penalties, interest, attorney's fees, and court costs retroactive to the date of accrual. Upon an order granting the restoration of possession to an owner under section 447.638, the court shall order that the funds paid to the court under subsection 2 of this section be returned to the payer, and that the funds paid to the court under this subsection be paid out to the collector.
4. If the party that brought the action under sections 447.620 to 447.640 dismisses its action prior to gaining temporary possession of the property, it shall recover any amounts paid into the circuit court prior to that date for principal land taxes.
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(L. 2022 H.B. 1606 merged with H.B. 1662)
*Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect.
(2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., Case No. SC100045 (Mo.banc, Dec. 19, 2023).
2023 Missouri Revised Statutes › Title VII - Cities, Towns and Villages › Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities › Section 92.830 - Sale, insufficient bid, effect.

Title VII CITIES, TOWNS AND VILLAGES
Chapter 92
• Effective - 28 Aug 1984
92.830. Sale, insufficient bid, effect. —
1. In the event no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due thereon shall be received at the sale, the land reutilization authority shall be deemed to have bid the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due, and if no other bid be then received by the sheriff in excess of the bid of the land reutilization authority and the sheriff shall so announce at the sale, then the bid of the land reutilization authority shall be announced as accepted. The sheriff shall report any such bid or bids so made by the land reutilization authority in the same way as his report of other bids is made.
2. Upon confirmation by the court of such bid at such sale by such land reutilization authority, and upon notification by the sheriff, the collector shall mark the tax bills so bid by the land reutilization authority as "cancelled by sale to the land reutilization authority" and shall take credit for the full amount of such tax bills, including principal amount, interest, penalties, attorney's fees, and costs, on his books and his statements with any other taxing authorities.
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(L. 1971 H.B. 472 § 24, A.L. 1984 H.B. 1500)