reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.660 - Costs, how taxed.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.660. Costs, how taxed. —
No costs shall be taxed against the collector or any intervening taxing authority; otherwise costs shall be taxed in the manner that costs are ordinarily taxed, except as otherwise provided in sections 141.210 to 141.810.
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(L. 1943 p. 1029 § 29)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.670 - Collector protected from all loss, cost, damages and expenses.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.670. Collector protected from all loss, cost, damages and expenses. —
Any taxing authority or the owner or holder of any tax bill or bills, filing any list or lists of unpaid tax bills with the collector, shall protect, defend, indemnify and hold the collector harmless from any and all loss, cost, damage, or expense which such collector may incur or for which he may be liable, by reason of any error, mistake, omission or any other act rendering the collector liable to suit made by such taxing authority or the owner or holder of any such tax bill in the preparation and filing of such list or lists of tax bills with the collector.
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(L. 1943 p. 1029 § 50)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.680 - Application of law, limitations on.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1982
141.680. Application of law, limitations on. —
1. The remedies and procedures set forth in sections 141.210 to 141.810 shall be the exclusive remedies and procedures available for the collection of delinquent and back land taxes in a county electing to come under or which has come under their authority. Sections 141.210 to 141.810 shall not be affected nor infringed upon by any other laws or parts of law in conflict herewith.
2. Any taxing authority or owner of any tax bill is hereby prohibited from advertising for sale or selling any parcel of real estate for the collection of delinquent land taxes due thereon, except after judgment of a court having jurisdiction ordering such advertising or sale, when such parcel is at such time included in any petition filed pursuant to the provisions of this law.
3. At the option of the taxing authority or tax bill owner, all claims for land taxes against any parcel of real estate, which has been included in any petition filed under this law, where such taxes have become due and payable after any tax list or petition thereon has been filed, may be asserted by amended petition or by answer filed before judgment, and, if allowed by the court, shall be included in the judgment against such parcel of real estate.
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(L. 1943 p. 1029 § 52, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.690 - Invalidity of law not to affect foreclosure proceedings.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.690. Invalidity of law not to affect foreclosure proceedings. —
Should the provisions of sections 141.210 to 141.810, or any section or part thereof, be held at any time to be in conflict or inconsistent with the provisions of any law now or subsequently enacted, or in conflict or inconsistent with the constitution of this state, the same shall not invalidate or in any way affect any proceedings for foreclosure in rem under the provisions of said sections, which have been instituted or which shall have been instituted prior to the time of such ruling or decision, but such actions or proceedings may be prosecuted and completed in full the same as though all of said sections and parts were as valid as at the time of the institution of such proceedings.
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(L. 1945 p. 1926 § 52.1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.700 - Creation of land trust — powers, generally.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1949
141.700. Creation of land trust — powers, generally. —
There is hereby created a commission for the management, sale and other disposition of tax delinquent lands, which commission shall be known as "The Land Trust of ______ County, Missouri", and the members thereof shall be known as land trustees. Such land trust shall have and exercise all the powers that are conferred by sections 141.210 to 141.810 necessary and incidental to the effective management, sale or other disposition of real estate acquired under and by virtue of the foreclosure of the lien for delinquent real estate taxes, as provided in said sections, and in the exercise of such powers, the land trust shall be deemed to be a public corporation acting in a governmental capacity.
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(L. 1943 p. 1029 § 36, A.L. 1949 p. 602)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.710 - Beneficiaries of land trust.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2004
141.710. Beneficiaries of land trust. —
The beneficiaries of the land trust shall be the taxing authorities which impose real estate taxes on the land trust property at the time of its sale.
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(L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.730 - Officers of land trust — bond — oath.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.730. Officers of land trust — bond — oath. —
1. Such land trustees shall meet immediately after all three have been appointed and qualified and shall select a chairman, a vice chairman, a secretary, and an assistant secretary, who need not be a trustee.
2. Such trustees shall each furnish a surety bond in a penal sum not to exceed twenty-five thousand dollars to be approved by the collector, the premium on such bond to be advanced by the collector out of the county funds. Such bond must be issued by a surety company licensed to do business in the state of Missouri, which bond shall be deposited with the county clerk of such county, and shall be conditioned to guarantee the faithful performance of their duties hereunder, and shall be written to cover all the trustees.
3. Before entering upon the duties of his office, each trustee shall take and subscribe to the following oath:
State of Missouri,
)
) ss
County of ______
)
I, ______, do solemnly swear that I will support the Constitution of the United States and the Constitution of the State of Missouri; that I will faithfully and impartially discharge my duties as a member of the Land Trust of ______ County, Missouri; that I will, according to my best knowledge and judgment, administer such tax delinquent lands held by me in trust, according to the laws of this state and for the benefit of the public bodies and the tax bill owners which I represent, so help me God.
__________________
Subscribed and sworn to this ______ day of ______, 20______.
My commission expires: ______
__________________
Notary Public
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(L. 1943 p. 1029 § 38)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.740 - Commissioner and employees of the board of land trustees — duties, compensation — bond.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1982
141.740. Commissioner and employees of the board of land trustees — duties, compensation — bond. —
1. The board of land trustees may appoint a land commissioner and such other employees and the attorneys that are required who are deemed necessary to carry out the responsibilities and duties herein imposed and may set the salaries and employee benefits and such other reasonable and proper costs and expenses as are related thereto.
2. The land commissioner shall furnish a surety bond at the expense of the land trust in a penal sum of not less than ten thousand dollars, to be approved by the land trustees, conditioned to guarantee the faithful performance of his duties. The bond shall be filed with the county clerk of the county.
3. The land commissioner, who shall be a person experienced in the management and sale of real estate, shall be executive officer and administrator of the land trust and shall manage all of its business, under the supervision, direction and control of the trustees.
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(L. 1943 p. 1029 § 39, A.L. 1951 p. 841, A.L. 1957 p. 788, A.L. 1963 p. 189, A.L. 1979 S.B. 66, A.L. 1982 S.B. 641)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.750 - Land trust, seal, powers, conveyances.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2002
141.750. Land trust, seal, powers, conveyances. —
1. Such land trust shall be a continuing body and shall have and adopt an official seal which shall bear on its face the words "Land Trust of ______ County, Missouri", "Seal", and shall have the power to sue and issue deeds in its name, which deed shall be signed by the chairman or vice chairman, and attested by the secretary or assistant secretary and the official seal of the land trust affixed thereon, and shall have the general power to administer its business as any other corporate body.
2. The land trust may convey title to any real estate sold or conveyed by it by general or special warranty deed, and may convey an absolute title in fee simple, without in any case procuring any consent, conveyance or other instrument from the beneficiaries for which it acts; provided, however, that each such deed shall recite whether the selling price represents a consideration equal to or in excess of two-thirds of the appraised value of such real estate so sold or conveyed, and if such selling price represents a consideration less than two-thirds of the appraised value of said real estate, then the land trustees shall first procure the consent thereto of not less than two of the three appointing authorities, which consent shall be evidenced by a copy of the action of each such appointing authority duly certified to by its clerk or secretary attached to and made a part of said deed, except the land trust may sell or convey a vacant residential tract of land containing four thousand square feet or less with an assessed value of less than two hundred fifty dollars to the owner or owners of residential property contiguous to the tract being sold for a price equal to fifty percent of the assessed value of the tract without first obtaining an appraisal of the tract.
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(L. 1943 p. 1029 § 40, A.L. 2002 H.B. 1634)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.765 - Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1992
141.765. Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure. —
As a condition of the sale or other authorized conveyance of ownership of any unimproved parcel of land classified as residential property owned by the land trust to a private owner, (unless the owner owns an adjacent improved parcel) such owner may be required to enter into a contract with the land trust stipulating that such owner or his successor agree that the parcel of land shall, within three years of such sale,
*
either be improved by a nontemporary structure or returned to the land trust by special warranty deed. The contract shall further state that if the private owner fails to comply with the stipulation he shall be liable to the land trust for damages at the rate of one hundred dollars per month accruing on the first day of each month after the termination of the three-year period so long as the private owner fails to convey the parcel to the land trust. The performance of such agreement shall be secured by a deed of trust or other lien encumbering the parcel. If the land trust finds by resolution that the terms of the agreement have not been satisfied, the land trust shall be authorized to bring suit to recover damages for the breach and to redeem the ownership of such property without consideration or compensation by seeking a judicial foreclosure of such agreement pursuant to sections 443.190 to 443.260, except that upon final judgment of the court, title shall revert to the land trust without necessity of sale. Notwithstanding section 141.750, the original deed conveying title to the private owner shall contain a possibility of reverter upon the condition that the private owner fails to comply with the terms of the contract, with a right of reentry retained by the land trust. As an alternative to, or in addition to, seeking a judicial foreclosure, the land trust may exercise the right of reentry pursuant to chapter 524, chapter 527, or chapter 534. The land trust shall assume title to the land by filing a copy of the judgment with the recorder of deeds in the county where the property is located. Any property redeemed by the land trust under the provisions of this section shall be administered in the same manner as other property sold to the land trust.
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(L. 1992 H.B. 1434 & 1490)
*Word "shall" appears here in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.780 - Perpetual inventory by land trust.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.780. Perpetual inventory by land trust. —
Such land trust shall set up and maintain a perpetual inventory on each tract of real estate, except that individual tracts may be consolidated and grouped or regrouped for economy or convenience.
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(L. 1943 p. 1029 § 43)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.785 - Quiet title action, when, procedure.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.785. Quiet title action, when, procedure. —
1. The land trust shall be authorized to file an action to quiet title pursuant to section 527.150 as to any real property in which the land trust has an interest. For purposes of any and all such actions the land trust shall be deemed to be the holder of sufficient legal and equitable interests, and possessory rights, so as to qualify the land trust as adequate petitioner in such action.
2. Prior to the filing of an action to quiet title the land trust shall conduct an examination of title to determine the identity of any and all persons and entities possessing a claim or interest in or to the real property. Service of the petition to quiet title shall be provided to all such interested parties by the following methods:
(1) Registered or certified mail to such identity and address as reasonably ascertainable by an inspection of public records;
(2) In the case of occupied real property by first class mail, addressed to "Occupant";
(3) By posting a copy of the notice on the real property;
(4) By publication in a newspaper of general circulation in the municipality in which the property is located; and
(5) Such other methods as the court may order.
3. As part of the petition to quiet title the land trust shall file an affidavit identifying all parties potentially having an interest in the real property, and the form of notice provided.
4. The court shall schedule a hearing on the petition within ninety days following filing of the petition, and as to all matters upon which an answer was not filed by an interested party, the court shall issue its final judgment within one hundred twenty days of the filing of the petition.
5. The land trust shall be authorized to join in a single petition to quiet title one or more parcels of real property.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.790 - Proceeds of sale of real estate disposed of by a land trust — distribution.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012, 3 histories
141.790. Proceeds of sale of real estate disposed of by a land trust — distribution. —
When any parcel of real estate is sold or otherwise disposed of by the land trust, the proceeds therefrom shall be applied and distributed in the following order:
(1) To the payment of amounts due from the land trust under subsection 2 of section 141.560 on the sale or other disposition of such parcel;
(2) To the payment of the expenses of sale;
(3) The balance to be retained by the land trust to pay the salaries and other expenses of such land trust and of its employees, incident to the administration of sections 141.210 to 141.810, including any expenditures authorized by section 141.760, as provided for in its annual budget;
(4) Any funds in excess of those necessary to meet the expenses of the annual budget of the land trust in any fiscal year, and including a reasonable sum to carry over into the next fiscal year to assure that sufficient funds will be available to meet initial expenses for that next fiscal year, shall be paid to the respective taxing authorities which, at the time of the distribution, are taxing the real property from which the proceeds are being distributed. The distributions shall be in proportion to the amounts of the taxes levied on the properties by the taxing authorities; distribution shall be made on January first and July first of each year, and at such other times as the land trustees in their discretion may determine.
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(L. 1943 p. 1029 § 44, A.L. 2002 H.B. 1634, A.L. 2004 H.B. 975, A.L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.800 - Exemption from taxation of real estate acquired by land trust.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.800. Exemption from taxation of real estate acquired by land trust. —
Upon acquiring title to any real estate hereunder, such land trust shall immediately notify the county assessor and the city assessors of the various cities, towns and villages in the county of such ownership, and the interests of each taxing authority therein shall be exempt from all taxation, in the same manner and to the same extent as any other publicly owned real estate, and upon the sale or other disposition of any real estate held by it, such land trust shall immediately notify the county assessor and the appropriate city assessor of such change of ownership.
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(L. 1943 p. 1029 § 45)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.810 - Compensation of employees, limitations — penalty for violation.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 1943 p. 1029 § 46)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11184, A. 1949 S.B. 1024)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(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
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.840 - Compromise of taxes.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11197)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11186, A. 1949 S.B. 1024)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.860 - Collector may be named deputy sheriff.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11193)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.870 - Collector may employ attorneys — fees.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11186, A. 1949 S.B. 1024)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.880 - Collector may employ abstracter — duties — fee.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 §§ 11199, 11200, A.L. 1947 V. I p. 538, A. 1949 S.B. 1024)
2023 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).

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11194, A. 1949 S.B. 1024)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11187, A. 1949 S.B. 1024)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.910 - Contents of judgment — fieri facias.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11188)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.920 - Continuation of lien — termination only upon payment.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11195)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11189)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 1992 H.B. 1434 & 1490)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11191)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11192, A. 1949 S.B. 1024)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.960 - Fees.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11196, A. 1949 S.B. 1024)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(RSMo 1939 § 11198, A. 1949 S.B. 1024, A.L. 1969 p. 250)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.982 - Employees authorized — contracts and agreements authorized.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.991 - Annual audit — performance audits, when.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.997 - Open meetings required.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 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.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.1003 - Same rights as private property owners.

Title X TAXATION AND REVENUE
Chapter 141
• 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.
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(L. 2012 H.B. 1659 & 1116)