reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.410 - Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2015, 3 histories
140.410. Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when. —
In all cases where lands have been or may hereafter be sold for delinquent taxes, penalty, interest and costs due thereon, and a certificate of purchase has been or may hereafter be issued, it is hereby made the duty of such purchaser, his or her heirs or assigns, to cause all subsequent taxes to be paid on the property purchased prior to the issuance of any collector's deed, and the purchaser shall further cause a deed to be executed and placed on record in the proper county all within eighteen months from the date of said sale; provided, that on failure of said purchaser, his or her heirs or assigns so to do, then and in that case the amount due such purchaser shall cease to be a lien on said lands so purchased as herein provided. Upon the purchaser's forfeiture of all rights of the property acquired by the certificate of purchase issued, and including the nonpayment of all subsequent years' taxes as described in this section, it shall be the responsibility of the collector to record the cancellation of the certificate of purchase in the office of the recorder of deeds of the county. Certificates of purchase cannot be assigned to nonresidents or delinquent taxpayers. However, any person purchasing property at a delinquent land tax sale who meets the requirements of this section, prior to receiving a collector's deed, shall pay to the collector the fee necessary for the recording of such collector's deed to be issued. It shall be the responsibility of the collector to record the deed before delivering such deed to the purchaser of the property.
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(RSMo 1939 § 11137, A.L. 2003 S.B. 295, A.L. 2011 S.B. 117, A.L. 2015 H.B. 613)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.420 - Deed to purchaser if unredeemed.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2015, 3 histories
140.420. Deed to purchaser if unredeemed. —
If no person shall redeem the lands sold for taxes prior to the expiration of the right to redeem, at the expiration thereof, and on production of the certificate of purchase and upon proof satisfactory to the collector that a purchaser or his or her heirs, successors, or assigns are authorized to acquire the deed, the collector of the county in which the sale of such lands took place shall execute to the purchaser, his or her heirs or assigns, in the name of the state, a conveyance of the real estate so sold, which shall vest in the grantee an absolute estate in fee simple, subject, however, to all claims thereon for unpaid taxes except such unpaid taxes existing at time of the purchase of said lands and the lien for which taxes was inferior to the lien for taxes for which said tract or lot of land was sold.
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(RSMo 1939 § 11149, A.L. 2003 S.B. 295, A.L. 2010 H.B. 1316, A.L. 2015 H.B. 613)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.430 - Deed to heirs in case of purchaser's death.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.430. Deed to heirs in case of purchaser's death. —
In all cases of sale of lands for taxes, if the purchaser or his assigns shall die before a deed shall be executed on such sale, the deed may be executed by the collector, to his heirs at law or devisees; which deed shall vest the title in the heirs or devisees of such deceased person in the same manner and liable to like claims of creditors and other persons as if the same had been executed to such deceased person immediately previous to his death, or the executor or administrator may assign the certificate of purchase, and the deed may issue to the assignee thereof.
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(RSMo 1939 § 11161)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.440 - Payment of taxes by holder of purchase certificate — subsequent certificate.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2003
140.440. Payment of taxes by holder of purchase certificate — subsequent certificate. —
Every holder of a certificate of purchase shall before being entitled to apply for deed to any tract or lot of land described therein pay all taxes that have accrued thereon since the issuance of said certificate, or any prior taxes that may remain due and unpaid on said property, and the lien for which was not foreclosed by sale under which such holder makes demand for deed, and any purchaser that shall suffer a subsequent tax to become delinquent, such first purchaser shall forfeit all liens on such lands so purchased. Said holder of a certificate of purchase permitting a subsequent certificate to issue on the same property shall, on notice from the county collector, surrender said certificate of purchase immediately to the county collector. Upon surrender of such certificate of purchase any surplus moneys paid by the first holder of the certificate of purchase and remaining unclaimed pursuant to section 140.230 shall be paid without interest to such holder of the certificate.
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(RSMo 1939 § 11152, A.L. 2003 S.B. 295)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.450 - Cancellation and filing of certificate — proof of loss.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.450. Cancellation and filing of certificate — proof of loss. —
When conveyances are delivered for lands sold for taxes the certificates therefor shall be cancelled and filed away by the collector; and in case of the loss of any certificate, on being fully satisfied thereof by due proof, or upon the production of a certified copy thereof, the collector may execute and deliver the proper conveyance, and file such proof in his office.
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(RSMo 1939 § 11153)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.470 - Variations from form.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013
140.470. Variations from form. —
In case circumstances should exist requiring any variation from the foregoing form, in the recital part thereof, the necessary change shall be made by the county collector executing such deed, and the same shall not be vitiated by any such change, provided the substance be retained.
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(RSMo 1939 § 11151, A.L. 2013 H.B. 175 merged with S.B. 248)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.480 - Record of land sold kept by collector.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.480. Record of land sold kept by collector. —
A record shall be kept by the county collector in his office containing a brief description of the lands by him conveyed on sales for taxes, the name of the person charged therewith, the date of the sale, the name of the purchaser, the amount for which it sold, the name of the grantee in the deed, and the date of its execution.
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(RSMo 1939 § 11154)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.490 - Action by damaged party against collector.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.490. Action by damaged party against collector. —
Whenever the owner of any tract, lot, parcel or piece of land is deprived of his title thereto, or to some portion thereof, or by reason of any suit in relation thereto is put to expense, damages, costs or charges, by reason of the failure of the county collector to give proper credit for any taxes paid by him, or whenever any tract, parcel or lot of land shall have been assessed to two or more different persons and the entire tax shall have been paid by either of them, and the collector shall sell such land as delinquent on account of the nonpayment by the other party of the taxes assessed against him thereon, the party damaged by such sale, or his legal representatives, may, in an action against the officer by whose act or omission such damages have been caused, or upon his official bond, recover a judgment for the amount of all the damages, costs and charges to which such owner may have been subjected in consequence of such failure or such dereliction of duty, and in addition a ten percent penalty thereon.
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(RSMo 1939 § 11172)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.500 - Mistake in name not to invalidate sale.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.500. Mistake in name not to invalidate sale. —
The sale of lands for taxes shall not be invalid on account of such lands having been listed or charged on the tax book in any other name than that of the rightful owner.
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(RSMo 1939 § 11160)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.510 - Form not to affect validity — presumption of validity.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.510. Form not to affect validity — presumption of validity. —
1. No tax authorized by the laws of this state, and which shall be assessed on any property within this state by any officer authorized to make assessments shall be held to be illegal or invalid for want of any matter of form in any proceeding not affecting the merits of the case, and which shall not prejudice the rights of the party assessed.
2. And all taxes assessed upon any property in this state shall be presumed to be legally assessed until the contrary is affirmatively shown, and no sale of real estate for the nonpayment of the taxes thereon shall be rendered invalid by showing that any certificate, return, affidavit or other paper required to be made and filed in any office is not found in any office where the same ought to be filed or found, but until the contrary is proven the presumption shall be in all cases that such certificate, return, affidavit or other paper was properly made and filed in the proper office.
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(RSMo 1939 § 11171)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.520 - Irregularity and omissions not to invalidate proceedings.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.520. Irregularity and omissions not to invalidate proceedings. —
No irregularity in the assessment roll, no omission from the same, nor mere irregularity of any kind in any of the proceedings, shall invalidate any such proceeding, or the title conveyed by the tax deed; nor shall any failure of any officer or officers to perform the duties assigned him or them, on the day or within the time specified, work any invalidation of any such proceedings, or of such deed, and no overcharge as to a part of the taxes or costs, nor payment of such taxes or costs, shall invalidate a sale for taxes, except as to part of the real estate sold to the proportion of the whole thereof as such part of the taxes and costs is to the whole amount for which such land was sold. Acts of officers de facto shall be as valid as if they were officers de jure, and if a deed would be valid as to the sale for any one tax, it shall not be impaired by any irregularity, error or defect in the proceedings or sale for any other tax or taxes.
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(RSMo 1939 § 11213)
Prior revisions: 1929 § 9979; 1919 § 12969; 1909 § 11521
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.530 - Invalidity of sale, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.530. Invalidity of sale, when. —
No sale or conveyance of land for taxes shall be valid if at the time of being listed such land shall not have been liable to taxation, or, if liable, the taxes thereon shall have been paid before sale, or if the description is so imperfect as to fail to describe the land or lot with reasonable certainty and for the first two enumerated causes, the money paid by the purchaser at such void sale shall be refunded, with interest, out of the county treasury, on order of the county commission.
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(RSMo 1939 § 11156)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.540 - Invalidity of sale — refund of purchase money — tolling of statute.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.540. Invalidity of sale — refund of purchase money — tolling of statute. —
1. Whenever the county collector shall discover, prior to the conveyance of any lands sold for taxes, that the sale was for any cause whatever, invalid, he shall not convey such lands; but the purchase money and the interest thereon shall be refunded out of the county treasury to the purchaser, his representatives or assigns, on the order of the county commission.
2. Such invalid sale shall suspend for the period intervening between the date of the sale and the discovery of its invalidity the running of the statute of limitations.
3. In such cases the county collector shall make an entry opposite to such tracts or lots in the record of certificates of purchase issued or redemption record that the same was erroneously sold, and the cause of invalidity, and such entry shall be prima facie evidence of fact therein stated. He shall notify the county clerk of such action, whose duty it shall be to make a like entry upon his sale record.
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(RSMo 1939 § 11155)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.550 - Transfer of lien in case of invalid deed.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.550. Transfer of lien in case of invalid deed. —
If any conveyance for taxes shall prove to be invalid and ineffectual to convey title because the description is insufficient, or for any other cause than the first two enumerated in section 140.530, the lien which the state has on such lands shall be transferred to and vested in the grantee, his heirs and assigns, who shall be entitled to a lien on such land for the amount of taxes, interest and penalty, legally due thereon at the time of such sale, with interest, together with the amount of all subsequent taxes paid, with interest, and such lands shall be bound for the payment thereof.
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(RSMo 1939 § 11157)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.560 - Release of lien by holder upon payment.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.560. Release of lien by holder upon payment. —
Every person holding a lien upon any real estate in this state by virtue of any illegal or invalid tax deed, shall, upon the payment or tender to him by the owner or any person having an interest in such real estate, of the full amount of said lien, together with the sum of one dollar and twenty-five cents, and together with any sum that may be due him as an occupying claimant, make, execute and acknowledge before some officer authorized to take acknowledgment of deeds, and deliver to the person making such payment or tender a deed of release, releasing to the owner of such real estate all claims the holder of such invalid tax deed has on such real estate on account of such tax deed; and upon the failure of the holder of such lien to execute such deed of release as herein provided for, after demand, he shall be subject to an action in any court of competent jurisdiction to quiet the title of such real estate as against such lien, in favor of the person making such payment or tender, and shall be liable in said action for all costs accruing therein including a reasonable fee for the plaintiff's attorney in such action.
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(RSMo 1939 § 11158)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.570 - Lien in full force in certain cases when conveyance is invalid.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.570. Lien in full force in certain cases when conveyance is invalid. —
1. If any conveyance made by the county collector, pursuant to a sale made for the nonpayment of taxes, under this or any former tax law, shall prove to be invalid and ineffectual to convey title for any other cause than such as are enumerated in section 140.610 the lien which the state had on such land for state, county, township, school and all lawful purposes, together with all lawful charges, shall remain in full force, and shall be transferred by such deed to the grantee and vested in him, his heirs and assigns, who shall be entitled to a lien upon such lands, and the same shall be bound for the final payment thereof; and in case judgment be rendered against the person holding the title from the collector, as aforesaid, for the recovery of such land, in an action of ejectment or other action, either at law or in equity, brought by the owners of such lands, heirs or assigns, the court shall ascertain the amount due to the party holding such tax deed and from whom due for principal and interest and for all improvements made by him on such lands including subsequent taxes paid with interest, and shall decree the payment thereof within such reasonable time by the owner of such land; if there be an owner of any life estate or any other person first liable for the payment of such taxes, such ownership and liability shall be ascertained by the court and entered of record in such cause, and in default of such payment the court shall decree that such life estate, the interest of such debtor in such lands and the fee simple thereof, shall be sold therefor or sufficient thereof to pay the amount of such improvements, principal and interest as above set forth, due to the party having the collector's deed, his heirs and assigns.
2. Such property shall be offered and such sales shall be made in the order, and in the manner and form as provided in section 140.330; provided, that there shall be no right of redemption of such property or of any such interest therein, after the date of sale, and the sheriff shall, upon receipt of the purchase money, execute to the purchaser a deed in fee simple or a lease for the unexpired term of the part or interest so sold, as the case may be, and the purchaser shall have the right of immediate possession of such land or lot and the improvements thereon. At such sale if such land or any part or parcel thereof or any interest therein be sold for a sum in excess of the lien and cost, then such surplus shall be paid over to the person or persons lawfully entitled thereto as such rights are determined by the court in its decree in said cause.
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(RSMo 1939 § 11170)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.580 - Action for the recovery of possession.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.580. Action for the recovery of possession. —
Any person hereafter putting a tax deed on record in the proper county shall be deemed to have set up such a title to the land described therein as shall enable the party claiming to own the same land to maintain an action for the recovery of the possession thereof against the grantee in deed, or any person claiming under him, whether such grantee or person is in actual possession of the land or not.
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(RSMo 1939 § 11178)
Prior revisions: 1929 § 9965; 1919 § 12955; 1909 § 11507
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.590 - Suits against purchaser of tax lands to be brought within three years.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1983
140.590. Suits against purchaser of tax lands to be brought within three years. —
Any suit or proceeding against the tax purchaser, his heirs or assigns, for the recovery of lands sold for taxes, or to defeat or avoid a sale or conveyance of lands for taxes, except in cases where the taxes have been paid or the land was not subject to taxation, or has been redeemed as provided by law, shall be commenced within three years from the time of recording the tax deed, and not thereafter; provided, that where the person claiming to own such land shall be an infant, or an incapacitated person, then such suit may be brought at any time within two years after the removal of such disability.
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(RSMo 1939 § 11177, A.L. 1983 S.B. 44 & 45)
Prior revisions: 1929 § 9964; 1919 § 12954; 1909 § 11506a
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.600 - Suit to set aside tax deeds — actual tender not necessary.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.600. Suit to set aside tax deeds — actual tender not necessary. —
1. No suit or action in any of the courts of this state, either at law or in equity, shall hereafter be maintained by any person or corporation, against any other person or corporation, for the determination of the title to, or for the recovery of the possession of, any lands which shall have been sold for taxes, or any interest in any such lands, or for the setting aside or cancellation of any tax deed or sale of land for taxes alleged to have been void, voidable or defective, unless such person or corporation so seeking to recover such lands, or some interest therein, or the setting aside of such tax deed or tax sale, shall in his petition offer to refund to the defendant therein, or to such other person or corporation, from whom and against whom such recovery is sought, in such action, all taxes paid by such defendant, or other persons, and his grantors, remote or immediate, or by those under whom he claims, together with interest thereon from the date of payment of such taxes to the date of the judgment in such action.
2. No actual tender shall be required to be made by such plaintiff or other person seeking such recovery or cancellation of such deed, but it shall be deemed sufficient if an offer to pay the same, as soon as the amount thereof shall be ascertained, shall be made and set out in such petition.
3. All courts before which any such action may be brought or maintained shall, if the judgment in such action be adverse to the defendant, or defendants therein, and the recovery of such land, or any interest therein, be adjudged or decreed, find and adjudge by its decree or judgment the amount of money due to the defendant, or to other persons, on account of taxes or interest thereon paid as aforesaid by defendant or his grantors as aforesaid, and all such courts may, if such relief be prayed for in the answer, or the other pleading of the defendant, or other person, entitled to reimbursement, adjudge and decree that the amount so found by the court, or a jury, shall be and constitute a lien upon the lands recovered or in controversy.
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(RSMo 1939 § 11179)
Prior revisions: 1929 § 9966; 1919 § 12956; 1909 § 11508
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.610 - Proof by claimant of invalidity of sale.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.610. Proof by claimant of invalidity of sale. —
In all suits and controversies involving the title of land claimed and held by virtue of the deed executed by the county collector for nonpayment of taxes thereon, under this tax law, the person claiming by adverse title to such deed shall be required to prove, in order to defeat the title conveyed by such deed, either that the land described therein was not subject to taxation at the date of assessment of the tax for which it was sold, or that the taxes for the nonpayment of which the land was sold were paid to the proper officer within the time limited by law therefor, or that the same had not been assessed for the taxes for the nonpayment of which it was sold, or that the same had been redeemed pursuant to law, or that a certificate in proper form had been given by the proper officer, within the time limited by law for paying taxes or for redeeming from sales made for the nonpayment thereof, stating no taxes were due at the time such sale was made, or that at the date of the deed the redemption period had not expired.
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(RSMo 1939 § 11162)
(1977) Held, inadequacy of consideration is not a ground for setting aside a tax deed. Powell v. County of St. Louis (Mo.), 559 S.W.2d 189.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.620 - County records, prima facie evidence — moneys paid to successor.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.620. County records, prima facie evidence — moneys paid to successor. —
1. The books and records belonging to the office of county clerk and collector certified by said officers respectively, shall be deemed prima facie evidence to prove the issuance of any certificate, the sale of any land or lot for taxes, the redemption of the same or payment of taxes thereon.
2. The county collector shall, at the expiration of his term of office, pay over to his successor in office all moneys in his hands received for redemption from sale for taxes on real property.
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(RSMo 1939 § 11167)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.630 - Defendant may make claim for taxes paid — not to affect other defenses.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1949
140.630. Defendant may make claim for taxes paid — not to affect other defenses. —
1. Any defendant in an action under section 140.600, in addition to any other defense he may have, may set up in his answer or other pleading, a claim for taxes and interest thereon paid by him or other person under whom he claims the land and may pray that the amount of such taxes and interest, when ascertained by the court or jury, if the judgment of the court be adverse to him, shall be decreed a lien on the land or interest therein.
2. Any such claim shall in no wise affect the merit of any other defense which may be pleaded, but shall be allowed as a matter of course arising out of the litigation.
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(RSMo 1939 § 11180, A. 1949 S.B. 1024)
Prior revisions: 1929 § 9967; 1919 § 12957; 1909 § 11509
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.640 - Personal judgments not authorized.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.640. Personal judgments not authorized. —
Nothing in this chapter contained shall be construed to authorize a personal judgment against any owner of any land or lot, or of any interest therein, for any real estate tax levied and/or assessed against such land or lot, nor shall this law be so construed as to change in any manner whatsoever the method or mode now or that may hereafter be provided by law for the collection of drainage and/or levee assessments, or other special assessments.
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(RSMo 1939 § 11175)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.665 - Law applies to counties and cities and certain officers.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 2013
140.665. Law applies to counties and cities and certain officers. —
Whenever the word
"collector"
is used in sections 140.050 to 140.660
*
, as applicable to counties which have adopted township organization, it shall be construed to mean "collector-treasurer". Where applicable it shall also refer to the collector, or other proper officer, collecting taxes in any city or town. Where applicable the word
"county"
as used in sections 140.050 to 140.660
*
shall be construed "city" and the words
"county clerk"
shall be construed "city clerk or other proper officer".
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(RSMo 1939 § 11174, A.L. 1959 H.B. 106, A.L. 2013 H.B. 175 merged with S.B. 248)
*Section 140.660 was repealed by S.B. 117, 2011
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.670 - City delinquent taxes, when returned — duties of collector.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.670. City delinquent taxes, when returned — duties of collector. —
1. The collectors of all cities and incorporated towns having authority to levy and collect taxes under their respective charters or under any law of this state, which return their delinquent tax lists to the county collector to collect, shall, on or before the first Monday in March, annually, return to the county collector a list of lands and lots on which the taxes or special assessments levied by the city or incorporated town remain due and unpaid.
2. The county collector shall receipt for the aggregate amount of the delinquent taxes, which receipt shall be held by the treasurer of the city or town, and shall stand as evidence of indebtedness upon the part of the county collector and his bondsmen to the city or town, until settlement in full has been made by payment to the treasurer or his successor of all taxes thus receipted for, or by a return of the part as is uncollectible.
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(RSMo 1939 § 11202, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9970; 1919 § 12960; 1909 § 11512
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.680 - Power to collect such taxes.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1939
140.680. Power to collect such taxes. —
The power to collect such city or incorporated town tax or special assessments before sale is hereby given to the county collector after said delinquent list is received by him.
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(RSMo 1939 § 11203)
Prior revisions: 1929 § 9971; 1919 § 12961; 1909 § 11513
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.690 - Such taxes a lien.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1959
140.690. Such taxes a lien. —
Real property is in all cases liable for all taxes due any city or incorporated town, and a lien is created in favor of the state of Missouri for all these taxes, and the interest and costs provided by law, the same as for state and county taxes, which lien shall be enforced as in this chapter provided.
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(RSMo 1939 § 11206, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9974; 1919 § 12964; 1909 § 11516
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.710 - To be embodied in list with state and county taxes.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1939
140.710. To be embodied in list with state and county taxes. —
The tax and special assessments on the property contained in the delinquent list of such city or incorporated town shall be added to the same property, if the same property is contained in the delinquent list for state and county tax, in a separate column in such list.
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(RSMo 1939 § 11204)
Prior revisions: 1929 § 9972; 1919 § 12962; 1909 § 11514
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.720 - Collector to furnish statement to city — fees.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1945
140.720. Collector to furnish statement to city — fees. —
1. The county collector shall, whenever he makes a statement of tax collections to the county commission as required by law, also furnish the treasurers of the cities and incorporated towns a statement of all delinquent and back taxes due such cities and towns which have been collected to that date, accompanied by the amount thus collected.
2. The county collector, except in those counties having a population in excess of one hundred thousand, shall be allowed the same commissions for collecting city or incorporated town taxes as are allowed him for collecting state and county taxes, but no other commission shall be allowed any officer of any such city or town for receiving or disbursing said money unless authorized by charter or ordinance; and for any default in paying over such taxes to the city or town treasurer, such county collector and his sureties shall be proceeded against on such county collector's official bond. A certified copy of said bond, from the records of the county clerk's office, shall be taken as evidence and be of the same effect in all courts of this state as the original bond required by this chapter to be filed in the office of the secretary of state.
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(RSMo 1939 § 11205, A.L. 1945 p. 1822)
Prior revisions: 1929 § 9973; 1919 § 12963; 1909 § 11515
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.722 - Conveyances subject to covenants and easements.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1996
140.722. Conveyances subject to covenants and easements. —
Any sale of lands under this chapter shall be subject to valid recorded covenants running with the land and to valid easements of record or in use.
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(L. 1996 H.B. 979)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.730 - Procedure for collection of personal taxes.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 2004
140.730. Procedure for collection of personal taxes. —
1. Tangible personal property taxes assessed on and after January 1, 1946, and all personal taxes delinquent at that date, shall constitute a debt, as of the date on which such taxes were levied for which a personal judgment may be recovered against the party assessed with such taxes before any court of this state having jurisdiction.
2. All actions commenced pursuant to this law shall be prosecuted in the name of the state of Missouri, at the relation and to the use of the collector and against the person or persons named in the tax bill, and in one petition and in one count thereof may be included the said taxes for all such years as may be delinquent and unpaid, and said taxes shall be set forth in a tax bill or bills of said personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and said tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in said suit is just and correct, and all notices and process in suits pursuant to this chapter shall be sued and served in the same manner as in civil actions, and the general laws of this state as to practice and proceedings and appeals and writs of error in civil cases shall apply, as far as applicable, to the above actions; provided, however, that in no case shall the state, county, city or collector be liable for any costs nor shall any be taxed against them or any of them.
3. For the purpose of this chapter, personal tax bills shall become delinquent on the first day of January following the year the taxes are due, and suits thereon may be instituted on and after the first day of February following, and within three years from said day. If the collector, after using due diligence, is unable to collect any personal property taxes charged in the delinquent tax list within three years following the year the taxes are due, the collector may remove such personal property taxes from the delinquent or back taxes books in the same manner as real estate is removed under section 137.260. Such abated amounts shall be reported on the annual settlement made by a collector of revenue.
4. Said personal tax shall be presented and allowed against the estates of deceased or insolvent debtors, in the same manner and with like effect, as other indebtedness of said debtors. The remedy hereby provided for the collection of personal tax bills is cumulative, and shall not in any manner impair other methods existing or hereafter provided for the collection of the same.
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(RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998 H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)
Prior revisions: 1929 § 9940; 1919 § 12932; 1909 § 11487
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.740 - Notification to delinquent taxpayer — fee.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1951
140.740. Notification to delinquent taxpayer — fee. —
1. Before any suit shall be brought to recover delinquent tangible personal property taxes, the collector shall notify the delinquent taxpayer by regular mail, addressed to the last known address of such taxpayer, that there are taxes assessed against him, stating the amount due and the years for which they are due, and that if the same are not paid within thirty days an action will be brought to recover such taxes; for which notice a fee of twenty-five cents may be charged and collected by the collector. In any action to recover said personal property taxes a certificate of the collector that he has mailed said notice as herein required and giving the date of such mailing shall be attached to the petition and shall constitute prima facie evidence that such notice has been duly given.
2. In each such action a fee in the amount of ten percent of the taxes due, but in no event less than five dollars, shall be allowed the attorney for the collector. Such attorney fee and all collector's fees shall be included in the judgment for taxes in such action.
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(RSMo 1939 § 11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)
Prior revisions: 1929 § 9941; 1919 § 12933
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.750 - Commission allowed on collection of revenue.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1945
140.750. Commission allowed on collection of revenue. —
All officers required by law to receive and pay over to the collectors any part of the state and county revenue shall receive as full compensation, commission on the amount received at the rate of two percent; provided, that in counties of the first and second class and the city of St. Louis, such commission shall be paid by all officers receiving such compensation to the county or city treasury as provided by law.
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(RSMo 1939 § 11232, A.L. 1945 p. 1823, A.L. 1945 p. 1956)
Prior revisions: 1929 § 10001; 1919 § 12991; 1909 § 11543
CROSS REFERENCE:
Individual liability of such officers, 139.300
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.850 - Contracts with private attorneys or collection agencies for assistance.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 28 Aug 1986
140.850. Contracts with private attorneys or collection agencies for assistance. —
For all taxes administered by the department of revenue, the director may enter into contracts with private attorneys or professional collection agencies for the collection of delinquent taxes owed by residents or nonresidents of the state of Missouri; except that, any contract let pursuant to this section shall be awarded in the manner prescribed by chapter 34 and shall be subject to appropriation made therefor. Any contract entered into pursuant to this section shall not provide for a collection fee in excess of twenty-five percent of the amount collected.
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(L. 1983 1st Ex. Sess. H.B. 10 § 2, A.L. 1986 S.B. 669, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.855 - Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request.

Title X TAXATION AND REVENUE
Chapter 140
Effective - 01 Jul 1993, see footnote
140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request. —
1. If a vendor identified by the department of revenue is determined by the department to owe tax, the office of administration shall transfer an amount equal to the tax owed from the payment due the vendor not to exceed the amount of tax owed to the department of revenue.
2. Upon transfer of funds to the department of revenue pursuant to subsection 1 of this section, the department shall notify by certified mail the taxpayer whose payment is sought to be transferred. Such notice shall clearly set forth the name of the taxpayer, the amount of tax due, the taxpayer's opportunity to give written application for a hearing to contest the setoff within thirty days of the date of receipt of the notice and that failure to apply for such a hearing, in writing, within the thirty-day period will be deemed a waiver of the opportunity to contest the setoff and will constitute liquidation of the debt. If the application for hearing alleges a defense to the nature or amount of the claim upon which the setoff is based which requires an evidentiary hearing, the department shall promptly conduct such hearing, in accordance with the provisions of chapter 536. Failure of the debtor to make application for a hearing shall constitute liquidation of the debt. If the debt is based on a court or administrative order, the debtor shall be entitled to assert only those defenses which arose subsequent to such court or administrative order, and no issue may be raised at the hearing which has previously been litigated.
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(L. 1986 S.B. 669, et al. § 3, A.L. 1993 H.B. 874)
Effective 7-1-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.980 - Citation of law — definitions.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.980. Citation of law — definitions. —
1. Sections 140.980 to 140.1015 shall be known and may be cited as the "Land Bank Act".
2. As used in sections 140.980 to 140.1015, the following terms mean:
(1)
"Ancillary parcel"
, a parcel of real estate acquired by a land bank agency other than any sale conducted under section 140.190, 140.240, or 140.250;
(2)
"Land bank agency"
, an agency established by a city under the authority of section 140.981;
(3)
"Land taxes"
, taxes on real property or real estate, including the taxes both on the land and the improvements thereon;
(4)
"Political subdivision"
, any county, city, town, village, school district, library district, or any other public subdivision or public corporation that has the power to tax;
(5)
"Reserve period taxes"
, land taxes assessed against any parcel of real estate sold or otherwise disposed of by a land bank agency for the first three tax years following such sale or disposition;
(6)
"Tax bill"
, real estate taxes and the lien thereof, whether general or special, levied and assessed by any taxing authority;
(7)
"Taxing authority"
, any governmental, managing, administering, or other lawful authority, now or hereafter empowered by law to issue tax bills.
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(L. 2019 H.B. 821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.981 - Land bank agency authorized, purpose — beneficiaries — public body corporate and politic.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.981. Land bank agency authorized, purpose — beneficiaries — public body corporate and politic. —
1. Any home rule city with more than seventy-one thousand but fewer than seventy-nine thousand inhabitants 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 shall be established to foster the public purpose of returning land, including land that is in a nonrevenue-generating, nontax-producing status, to use in private ownership. A city may establish a land bank agency by ordinance, resolution, or rule, as applicable.
2. A land bank agency shall not own any interest in real estate located wholly or partially outside the city that established the land bank.
3. 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 sale conducted under section 140.190, 140.240, or 140.250, and their respective interests in each parcel of real estate shall be to the extent and in proportion 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.
4. A land bank agency created under the land bank act 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 140.1012.
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(L. 2019 H.B. 821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.982 - Organization, duties, and powers.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.982. Organization, duties, and powers. —
The governing body of the city establishing a land bank agency, or the chief administrative officer of the city establishing a land bank agency, shall have the power to organize and reorganize the executive, administrative, clerical, and other departments of the land bank agency and to fix the duties, powers, and compensation of all employees, agents, and consultants of the land bank agency. A land bank agency may employ a secretary, an executive director, its own counsel and legal staff, technical experts, and 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. 2019 H.B. 821)