reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.986 - Productive use of property, time period to show — extension, when — public sale, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.986. Productive use of property, time period to show — extension, when — public sale, when. —
1. No later than two years from the date it acquired the property, a land bank agency shall either sell, put to a productive use, or show significant progress towards selling or putting to a productive use a parcel of real property. A productive use may be renting the property; demolishing all structures of the property; restoring property of historic value; or using the property for a community garden, park, or other open public space.
2. The governing body of the city may grant the land bank agency a one-year extension if the body determines by a majority vote that unforeseen circumstances have delayed the sale or productive use of a parcel of property.
3. If a land bank agency owns a parcel of real property that does not have a productive use after two years, or does not receive an extension under subsection 2 of this section, the property shall be offered for public sale using the procedures under sections 140.170 to 140.190.
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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 140.987 - Sale of property, buyer must own for three years — violation, civil liability.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.987. Sale of property, buyer must own for three years — violation, civil liability. —
A land bank agency shall ensure that any contract for the sale of residential property owned by the land bank agency shall have a clause that the buyer shall own the property for three years following the buyer's purchase of the property from the land bank. The clause shall state that a violation of those terms makes the buyer civilly liable to the land bank agency for an amount equal to twice the sale price of the property.
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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 140.988 - Funding sources for agency — property taxes, distribution by county collector to agency after sale of property.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.988. Funding sources for agency — property taxes, distribution by county collector to agency after sale of property. —
1. A land bank agency may receive funding through grants, gifts, and loans from political subdivisions, the state, the federal government, and other public and private sources.
2. Except as otherwise provided in subsections 8 and 9 of section 140.985, 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 the land bank act.
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 county 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 county 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 county 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. 2019 H.B. 821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.991 - Annual audit, when — performance audit, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.991. Annual audit, when — performance audit, when. —
1. There shall be an annual audit of the affairs, accounts, expenses, and financial transactions of a land bank agency by a certified public accountant before April thirtieth of each year, which accountant shall be employed by the land bank agency on or before March first of each year. Certified copies of the audit shall be furnished to the city that established the land bank agency, and the city shall post the audit on its public website. Copies of the audit shall also be available for public inspection at the office of the land bank agency.
2. The land bank agency may be performance audited at any time by the state auditor or by the auditor of the city 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 and posted on the land bank agency's website within thirty days of the completion of the audit.
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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 140.997 - Meeting requirements.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.997. Meeting requirements. —
Except as otherwise provided under state law, the land bank agency meetings 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 109, chapter 610, and any other applicable provisions of law governing public records and public meetings.
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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 140.1000 - Limitation on agency employees — violation, penalty — conflicts of interest rules.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1000. Limitation on agency employees — violation, penalty — conflicts of interest rules. —
1. No 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 the land bank act.
2. No 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 140.980 to 140.1015.
3. A violation of this section is a class D felony.
4. The land bank agency may adopt supplemental rules and regulations addressing potential conflicts of interest and ethical guidelines for 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. 2019 H.B. 821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.1003 - Agency to have complete control of property.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1003. Agency to have complete control of property. —
Except as otherwise expressly set forth in sections 140.980 to 140.1015, in the exercise of its powers and duties under the land bank act and its powers relating to property held by the land bank agency, the land bank agency shall have complete control of the property as fully and completely as if it were a private property owner.
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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 140.1006 - Tax lien on agency property, taxing authority contribution authorized.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1006. Tax lien on agency property, taxing authority contribution authorized. —
1. If any ancillary parcel is acquired by a land bank agency and is encumbered by a lien or claim for real property taxes owed to a taxing authority, such taxing authority may elect to contribute to the land bank agency all or any portion of such taxes that are distributed to and received by such taxing authority.
2. To the extent that a land bank agency receives payments or credits of any kind attributable to liens or claims for real property taxes owed to a taxing authority, the land bank agency shall remit the full amount of the payments to the county collector for distribution to the appropriate taxing authority.
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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 140.1009 - Quiet title action permitted, procedure.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1009. Quiet title action permitted, procedure. —
1. A land bank agency shall be authorized to file an action to quiet title under section 527.150 as to any real property in which the land bank agency has an interest. For purposes of any and all such actions, the land bank agency shall be deemed to be the holder of sufficient legal and equitable interests, and possessory rights, so as to qualify the land bank agency as an adequate petitioner in such action.
2. Prior to the filing of an action to quiet title, the land bank agency shall conduct an examination of title to determine the identity of any and all persons and entities possessing a claim or interest in or to the real property. Service of the petition to quiet title shall be provided to all such interested parties by the following methods:
(1) Registered or certified mail to such identity and address as reasonably ascertainable by an inspection of public records;
(2) In the case of occupied real property, by first class mail addressed to "Occupant";
(3) By posting a copy of the notice on the real property;
(4) By publication in a newspaper of general circulation in the city in which the property is located; and
(5) Such other methods as the court may order.
3. As part of the petition to quiet title, the land bank agency shall file an affidavit identifying all parties potentially having an interest in the real property and the form of notice provided.
4. The court shall schedule a hearing on the petition within ninety days following filing of the petition and, as to all matters upon which an answer was not filed by an interested party, the court shall issue its final judgment within one hundred twenty days of the filing of the petition.
5. A land bank agency shall be authorized to join in a single petition to quiet title one or more parcels of real property.
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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 140.1012 - Dissolution of agency, procedure.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1012. Dissolution of agency, procedure. —
1. A land bank agency may be dissolved as a public body corporate and politic no sooner than sixty calendar days after an ordinance or resolution for such dissolution is passed by the city that established the land bank agency.
2. No less than sixty calendar days' advance written notice of consideration of such an ordinance or resolution of dissolution shall be given to the land bank agency, shall be published in a local newspaper of general circulation within such city, and shall be sent certified mail to each trustee of any outstanding bonds of the land bank agency.
3. No land bank agency shall be dissolved while there remains any outstanding bonds, notes, or other obligations of the land bank agency unless such bonds, notes, or other obligations are paid or defeased pursuant to the resolution, indenture, or other financing document under which such bonds, notes, or other obligations were issued prior to or simultaneously with such dissolution.
4. Upon dissolution of a land bank agency pursuant to this section, all real property, personal property, and other assets of the land bank agency shall be transferred by appropriate written instrument to and shall become the assets of the city that established the land bank agency. Such city shall act expeditiously to return such real property to the tax rolls and shall market and sell such real property using an open, public method that ensures the best possible prices are realized while ensuring such real property is returned to a suitable, productive use for the betterment of the neighborhood in which such real property is located. Any such real property that was acquired by the dissolved land bank agency pursuant to a sale conducted under section 140.190, 140.240, or 140.250 shall be held by the city in trust for the tax bill owners and taxing authorities having an interest in any tax liens which were foreclosed, as their interests may appear in the judgment of foreclosure and, upon the sale or other disposition of any such property by such city, the proceeds therefrom shall be applied and distributed in the following order:
(1) To the payment of the expenses of sale;
(2) To the reasonable costs incurred by such city in maintaining and marketing such property; and
(3) The balance shall be paid to the respective taxing authorities that, at the time of the distribution, are taxing the real property from which the proceeds are being distributed.
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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 140.1015 - Eminent domain, agency not authorized to exercise — no power to tax.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2019
140.1015. Eminent domain, agency not authorized to exercise — no power to tax. —
A land bank agency shall neither possess nor exercise the power of eminent domain. A land bank agency shall not have the power to tax.
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(L. 2019 H.B. 821)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.010 - Collection of back taxes — redemption.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1982
141.010. Collection of back taxes — redemption. —
The collectors of counties of the first class, except counties of the first class not having a charter form of government, 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, and 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 county's lien thereon, by paying to the proper collector the amount of the original taxes, as charged against such tract of land or town lot described in the back tax book or recorded
*
list of delinquent lands and lots in the collector's office, together with interest on the same from the day upon which such tax first became delinquent 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 eighteen percent per annum and the costs; except that, if the suit has been commenced against any person owing taxes on any tract of land or town lot contained in such back tax book or recorded list of delinquent land and lots in the collector's office, for the collection of taxes due on the same, the person desiring to redeem any such tract of land or town lot before judgment shall, in addition to the original tax, the interest and costs, including attorney's fee accruing under sections 141.010 to 141.160, pay the county collector all necessary costs incurred in the court where the suit is pending, and the county 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 § 11386, A.L. 1945 p. 1946 § 11378, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al.)
*Word "record" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.020 - Compromise of taxes permissible.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.020. Compromise of taxes permissible. —
The provisions of the law with reference to the compromise of taxes shown on the back tax book or recorded list of delinquent lands 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, A.L. 1945 p. 1946 § 11391)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.030 - Deposits by county collector to be made on certain dates — final accounting.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.030. Deposits by county collector to be made on certain dates — final accounting. —
The collector shall on the seventeenth day of November of each year deposit with the county treasurer all county general revenue taxes collected, as best estimated by him, from November first to November fifteenth and on the second day of December all of such taxes collected from November fifteenth to November thirtieth and on the seventeenth day of December all of such taxes collected from November thirtieth to December fifteenth and on the fourth day of January all of such taxes collected from December fifteenth to December thirty-first and on or before the fifteenth day of March, shall make his final accounting and deposit and pay over the balance of all funds remaining in his hands and collected during the preceding year.
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(L. 1945 p. 1039 § 16)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.040 - Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.040. Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment. —
If, on the first day of January of any year, any of said lands or town lots contained in said back tax book or recorded list of delinquent land or lots in the collector's office remain unredeemed, it shall be the duty of the collector to proceed to enforce the payment of the taxes charged against such tract or lot, by suit in a court of competent jurisdiction in the county where the real estate is situated, which said court shall have jurisdiction, without regard to the amount sued on, to enforce the lien of the state or such counties, and it shall be the duty of the collector, when suit shall have been commenced against any tract of land or town lot on said back tax book, to note opposite said tract or lot such fact, also against whom suit has been commenced; and in cases where suit is brought for the enforcement of liens as above, where summons shall have been issued against any defendant, and the officer to whom it is directed shall make his return that the defendant cannot be found, the court before whom the suit is pending, being first satisfied that the summons cannot be served, shall make an order directing that notice of such action be given to such defendant by publication; and in all cases where it shall be alleged in the petition, or in an affidavit subsequently filed with the clerk, that the defendants, or any one of them is a nonresident of the state of Missouri, so that the ordinary process of law cannot be served upon them, then such order may be made, and such notice by publication given by the clerk of the court in vacation, and which notice shall be published in like manner and with the same effect as when ordered by the court; the proof of publication of the order required by this section may be made by the affidavit of the publisher of the newspaper in which the order was published, or by the affidavit of any person who would be a competent witness in said cause, filed with the court; and if the defendant or defendants fail to appear at the time and place required by said order and defend said cause of action, judgment by default may be rendered as prayed, which judgment shall be as binding and effectual against the property on which the lien is sought to be enforced as if there had been personal service on the defendant.
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(RSMo 1939 § 11387, A.L. 1945 p. 1946 § 11379)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.050 - Appointment of collector or deputies by sheriff.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.050. Appointment of collector or deputies by sheriff. —
The sheriff may appoint the collector or any deputies designated by him as deputy sheriffs, and when so appointed, they may serve all process in suits commenced under sections 141.010 to 141.160 with like effect as the sheriff himself might do.
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(RSMo 1939 § 11392, A.L. 1945 p. 1946 § 11390)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.060 - Collector may employ attorney — compensation.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.060. Collector may employ attorney — compensation. —
1. For the purpose of collecting such tax and prosecuting suits for taxes under sections 141.010 to 141.160, the collector shall be authorized to employ an attorney whose compensation, in all counties of the first class enforcing the collection of delinquent land taxes under the provisions of sections 141.010 to 141.160 exclusively, shall not be in excess of three hundred dollars per month, as may be fixed by the county commission.
2. The salary paid to said attorney shall be in full of all services rendered the said collector and in lieu of any fees, commissions and charges fixed by law in enforcing the payment and collection of delinquent back taxes on real estate; provided that where counties of the first class are now operating or hereafter may operate under the provisions of the land tax collection law, and amendments thereto, in conjunction with the provisions of sections 141.010 to 141.160, the delinquent land tax attorney shall be compensated for all legal services performed under the provisions of sections 141.010 to 141.160, and the land tax collection law in the amount and manner as provided for in said land tax collection law.
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(RSMo 1939 § 11387, A.L. 1945 p. 1946 § 11380)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.070 - Collector may employ abstracter — compensation.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1973
141.070. Collector may employ abstracter — compensation. —
1. Hereafter, in any county of the first class in this state where the collector of the revenue of the county is required by law to enforce the lien of the state for back taxes by suit against real estate charged with the lien, except in counties of the first class not having a charter form of government, the collector may employ some competent and reliable abstracter of his county to prepare memoranda of abstract to lands described in the tax bills to be furnished by the collector showing all conveyances, liens and charges against the real estate, as shown by the records of the county, which shall be duly certified to by the abstracter. The abstracts or memoranda when prepared and certified as herein specified shall be delivered to the tax attorney employed to bring the suits and he shall file them with the petition in the case, and they shall become the property of the purchaser at the tax sale.
2. For preparing the abstracts or memoranda of title referred to in this section, the abstracter shall receive as compensation therefor a sum not to exceed ten dollars for each abstract or memorandum furnished. The charges shall be taxed as costs and shall be paid as other costs in the case.
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(RSMo 1939 §§ 11199, 11200, A.L. 1945 p. 1946 §§ 11393, 11394, A.L. 1963 p. 188, A.L. 1973 H.B. 654)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.080 - Recovery of taxes, when.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1999
141.080. Recovery of taxes, when. —
No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within three years after delinquency, except that such three-year limitation shall not be applicable if any entity conveys any real estate having a tax-exempt status, and such conveyance causes such real estate to again become taxable real property and such conveyance has not been recorded in the office of the recorder in the county in which the real estate is situated. Such three-year limitation shall only be applicable upon the date such conveyance is recorded in the deed records of the county in which the real estate is situated.
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(RSMo 1939 § 11393, A.L. 1945 p. 1946 § 11388, A.L. 1999 S.B. 394)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.090 - Suit in name of state of Missouri — procedure.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.090. Suit in name of state of Missouri — procedure. —
All actions commenced under the provisions of sections 141.010 to 141.160 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 county records at the time this suit was brought, and 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 said 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 said tax bill or 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 under sections 141.010 to 141.160 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 141.010 to 141.160 the general laws of the state as to practice and proceedings in civil cases shall apply, so far as applicable and not contrary to this law.
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(RSMo 1939 § 11388, A.L. 1945 p. 1946 § 11381)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.100 - Judgment — contents — first lien on land.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.100. Judgment — contents — first lien on land. —
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 § 11389, A.L. 1945 p. 1946 § 11382)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.110 - Lien of tax judgment a continuing lien.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.110. Lien of tax judgment a continuing lien. —
The lien of general tax judgments provided for in section 141.100 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, A.L. 1945 p. 1946 § 11389)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.120 - No execution for two years — redemption by owner.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.120. No execution for two years — redemption by owner. —
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, A.L. 1945 p. 1946 § 11383)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.121 - Redemption barred on final judgment against vacant residential real property — immediate sale.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1992
141.121. Redemption barred on final judgment against vacant residential real property — immediate sale. —
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 141.130 - Sale of property — approval by court — acceptance, when.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.130. Sale of property — approval by 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, A.L. 1945 p. 1946 § 11385)
(1977) Held, inadequacy of consideration is not grounds 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 141 - Delinquent Taxes — Certain Subdivisions › Section 141.140 - Execution of deed by sheriff.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1945
141.140. Execution of deed by sheriff. —
The sheriff shall, subject to the provisions of section 141.130, execute to the purchasers of real estate under this law a deed for the property sold which shall be acknowledged before the circuit court of the 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 § 11391, A.L. 1945 p. 1946 § 11386)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.150 - Fees allowed.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2007
141.150. Fees allowed. —
Fees shall be allowed for services rendered under the provisions of sections 141.010 to 141.160 as follows:
(1) To the collector the fee authorized by section 52.290 to be taxed as costs and collected from the party redeeming, or from the proceeds of sale, as herein provided;
(2) To the collector for making the back tax book, twenty-five cents per tract, to be taxed as costs and collected from the party redeeming such tract;
(3) To the collector, attorney's fees in the sum of five percent of the amount of taxes actually collected and paid into the treasury after judgment is obtained or if such taxes are paid before judgment, but after suit is instituted, two percent on all sums collected and paid into the treasury; and an additional sum in the amount of two dollars for each suit instituted pursuant to the provisions of sections 141.010 to 141.160, where publication is not necessary, and in the amount of five dollars for each suit where publication is necessary, which sums shall be taxed and collected as other costs;
(4) To the circuit clerk, associate circuit judge, sheriff and printer, such fees as are allowed by law for like services in civil cases, which shall be taxed as costs in the case; provided, that in no case shall the state or county be liable for any such costs, nor shall the county commission or state auditor or commissioner of administration allow any claim for any costs incurred by the provisions of this law; provided further, that all fees collected shall be accounted for and all fees collected, except those allowed the printer, shall be paid to the county treasurer at such times and in the manner as otherwise provided by law.
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(RSMo 1939 § 11395, A.L. 1945 p. 1946 § 11387, A.L. 2007 S.B. 22 merged with S.B. 497)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.160 - General law relating to taxation to apply to first class charter counties — exception.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2009
141.160. General law relating to taxation to apply to first class charter counties — exception. —
1. The general law relating to taxation and the collection of delinquent taxes, as now existing, shall apply to counties of the first class having a charter form of government insofar as not inconsistent with the provisions of sections 141.010 to 141.160, except that counties of the first class operating under a charter form of government 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 county.
2. In addition to any other provisions of law related to delinquent tax collection fees, in all counties having a charter form of government and more than six hundred thousand inhabitants, the collector shall collect on behalf of the county and pay into the county general fund an additional fee for the collection of delinquent and back taxes of five percent on all sums collected to be added to the face of the tax bill and collected from the party paying the tax.
3. The provisions of sections 141.010 to 141.160 shall not apply to counties of the first class not having a charter form of government, and such counties shall operate under the provisions of chapter 140.
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(RSMo 1939 § 11396, A.L. 1945 p. 1946 § 11392, A.L. 1969 p. 250, A.L. 1973 H.B. 654, A.L. 2009 H.B. 481)
Prior revisions: 1929 § 10154; 1919 § 13151
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.170 - Personal taxes — tax bills — delinquency.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1973
141.170. Personal taxes — tax bills — delinquency. —
1. In counties of the first class, except counties of the first class not having a charter form of government, 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 under this section 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 such taxes for all such years as are delinquent and unpaid, and such taxes shall be set forth in a tax bill or bills of such personal back taxes duly authenticated by the certificate of the collector and filed with the petition; and such tax bill or tax bills so certified shall be prima facie evidence that the amount claimed in the suit is just and correct, and all notices and process in suits under this law 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, so far as applicable, to the above actions; except, 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 section, personal tax bills shall become delinquent on the first day of January following the day when such bills are placed in the hands of the collector, and suits thereon may be instituted on and after the first day of April following, and within five years from that day. Such 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 such debtors.
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(L. 1945 p. 1944 § 1, A.L. 1973 H.B. 654)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.180 - Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1973
141.180. Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees. —
1. In all counties of the first class which are subject to and governed by sections 141.210 to 141.810, the collector may employ a delinquent tangible personal property tax attorney to represent him in legal proceedings necessary in the collection of delinquent tangible personal property taxes, and who shall perform all the duties imposed upon such attorney by the provisions of sections 141.170 to 141.200 and other laws not inconsistent herewith, pertaining to the collection of delinquent tangible personal property taxes, and who shall receive as full compensation and in lieu of all fees a salary to be fixed by the county commission, not to exceed six thousand five hundred dollars per annum, payable in twelve equal monthly installments.
2. In addition the collector may employ and pay, with the approval of the county commission, an assistant delinquent tangible personal property tax attorney and such clerical and other assistants as may be necessary to enable the delinquent tangible personal property tax attorney to efficiently perform his duties.
3. In all counties of the first class not electing to adopt the provisions of said land tax collection law, except counties of the first class not having a charter form of government, the collector may employ an attorney to represent him in his official capacity in all legal proceedings instituted by the collector for the collection of delinquent personal and real estate taxes, and such attorney shall receive, in lieu of all fees and as full compensation, a salary to be fixed by the county commission in an amount not exceeding three thousand six hundred dollars per annum, payable in equal monthly installments.
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(L. 1945 p. 1944 § 2, A.L. 1973 H.B. 654)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.190 - Fees.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1973
141.190. Fees. —
In all counties of the first class, except counties of the first class not having a charter form of government, attorneys' fees in the sum of ten percent on the amount of money actually collected and paid into the county treasury shall be allowed; provided, however, that in each case a fee of forty cents may be charged; and provided such fee shall be collected on all delinquent tangible personal property tax, and such fees shall be taxed and collected as other costs and penalties and shall not be deducted from the tax. All fees herein provided for shall be accounted for and paid to the county treasurer for deposit in the county general revenue fund as otherwise provided by law.
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(L. 1945 p. 1944 § 3, A.L. 1973 H.B. 654)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.200 - General taxation law applies.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1973
141.200. General taxation law applies. —
The general law as now existing in all matters relating to taxation and the collection of delinquent and back taxes on tangible personal property not specifically provided for in sections 141.170 to 141.200 shall continue to be the law for counties of the first class, but nothing in this section shall be construed so as to extend any provision of sections 141.170 to 141.200 to include counties of the first class not having a charter form of government.
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(L. 1945 p. 1944 § 4, A.L. 1973 H.B. 654)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.202 - Conveyances subject to covenants and easements.

Title X TAXATION AND REVENUE
Chapter 141
Effective - 28 Aug 1996
141.202. 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 141 - Delinquent Taxes — Certain Subdivisions › Section 141.210 - Title of law.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 2012
141.210. Title of law. —
Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the short title of "Land Tax Collection Law".
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(L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116)
(1952) Land Tax Collection Law is not a local or special law prohibited by § 40, Art. III of the constitution nor does it violate § 8, Art. VI relating to classification of counties. Collector v. Parcels of Land, 362 Mo. 1054, 247 S.W.2d 83.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 141 - Delinquent Taxes — Certain Subdivisions › Section 141.240 - Tax liens on real estate.

Title X TAXATION AND REVENUE
Chapter 141
• Effective - 28 Aug 1943
141.240. Tax liens on real estate. —
All liens for taxes on real estate shall be upon and against the real estate only. Any reference in any record of any tax assessor or collector in any tax bill to any owner or purported owner of the real estate shall not affect the validity of such tax bill, or the validity of the tax lien upon the real estate, and shall not impose any personal liability upon any person whomsoever for any such land tax.
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(L. 1943 p. 1029 § 5)