reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.030 - Collector to make delinquent lists.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1945
140.030. Collector to make delinquent lists. —
Whenever any collector shall be unable to collect any taxes specified on the tax book, having diligently endeavored and used all lawful means to collect the same, he shall make lists thereof, one to be called the "tangible personal property delinquent list", in which shall be stated the names of all persons owing taxes on tangible personal property, where taxes cannot be collected, alphabetically arranged, with the amount due from each, and the other to be called the "land delinquent list", in which shall be stated the taxes on lands and town lots where taxes have not been collected, with a full description of said lands and lots, and the amount of taxes due thereon, set opposite each tract of land or town lot; and a like list of all delinquent clerks and other officers required to pay to the collector the amount of revenue by them respectively received, to be called the "delinquent list of officers".
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(RSMo 1939 § 11110, A.L. 1945 p. 1847)
Prior revisions: 1929 § 9938; 1919 § 12930; 1909 § 11484
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.040 - Correction of delinquent lists by county commission — certified to whom.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.040. Correction of delinquent lists by county commission — certified to whom. —
At the term of the county commission at which the several delinquent lists are required by law to be returned and certified, the commission shall examine and compare the list of lands and town lots on which the taxes remain due and unpaid. If any lands or town lots have been assessed more than once, or if any of the lands or town lots are not subject to taxation, or if the legal subdivision is incorrectly described, in all these cases the commission shall correct the error by the best means in their power, and cause the list so corrected to be certified and filed in the office of the clerk of the county commission.
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(RSMo 1939 § 11114, A.L. 1945 p. 1910, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9942; 1919 § 12934; 1909 § 11488
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.050 - Clerk to make back tax book — delivery to collector, collection — correction of omissions.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013, 2 histories
140.050. Clerk to make back tax book — delivery to collector, collection — correction of omissions. —
1. Except as provided in section 52.361, the county clerk shall file the delinquent lists in the county clerk's office and within ten days thereafter make, under the seal of the commission, the lists into a back tax book as provided in section 140.060.
2. Except as provided in section 52.361, when completed, the clerk shall deliver the book or an electronic copy thereof to the collector taking duplicate receipts therefor, one of which the clerk shall file in the clerk's office and the other the clerk shall file with the director of revenue. The clerk shall charge the collector with the aggregate amount of taxes, interest, and clerk's fees contained in the back tax book.
3. The collector shall collect such back taxes and may levy upon, seize and distrain tangible personal property and may sell such property for taxes.
4. In the city of St. Louis, the city comptroller or other proper officer shall return the back tax book together with the uncollected tax bills within thirty days to the city collector.
5. If any county commission or clerk in counties not having a county auditor fails to comply with section 140.040 and this section, to the extent that the collection of taxes cannot be enforced by law, the county commission or clerk, or their successors in office, shall correct such omissions at once and return the back tax book to the collector who shall collect such taxes.
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(RSMo 1939 § 11115, A.L. 1945 p. 1847 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)
Prior revisions: 1929 §§ 9943, 9948; 1919 §§ 12935, 12940; 1909 §§ 11489, 11494
CROSS REFERENCE:
Collector to prepare back tax book in certain counties, 52.361
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.060 - Back tax book — contents — interest.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.060. Back tax book — contents — interest. —
1. The back tax book shall be made up as follows:
(1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof;
(2) The name of the owner, if known, and if unknown, the name of the person to whom the land was last assessed shall be set forth opposite each tract of land or city or town lot;
(3) In appropriate columns shall be entered the year or years for which the land is delinquent, the amount of original tax due each fund, the interest due on the tax at the time of making the back tax book, the clerk's fees then due, and the aggregate amount of taxes, interest, and clerk's fees charged against the land for all the years delinquent.
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(RSMo 1939 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9948; 1919 § 12940; 1909 § 11494
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.070 - Delinquent real estate taxes extended into back tax book.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2010
140.070. Delinquent real estate taxes extended into back tax book. —
All back taxes, of whatever kind, whether state, county or school, or of any city or incorporated town, which return delinquent tax lists to the county collector to collect, appearing due upon delinquent real estates shall be extended in the back tax book made under this chapter or chapter 52. In case the collector of any city or town has omitted or neglected to return to the county collector a list of delinquent lands and lots, as required by section 140.670, the present authorities of the city or town may cause the delinquent list to be certified, as by that section contemplated, and the delinquent taxes shall be by the county clerk put upon the back tax book and collected by the collector under authority of this chapter.
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(RSMo 1939 § 11116, A.L. 1945 p. 1847, A.L. 1959 H.B. 106, A.L. 2010 H.B. 1316)
Prior revisions: 1929 § 9944; 1919 12936; 1909 § 11490
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.080 - County clerk and collector, comparison of lists — clerk's certification.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2010
140.080. County clerk and collector, comparison of lists — clerk's certification. —
Except as provided in section 52.361, the county clerk and the county collector shall compare the back tax book with the corrected delinquent land list made pursuant to sections 140.030 and 140.040 respectively, and the clerk shall certify on the delinquent land list on file in the clerk's office that the list has been properly entered in the back tax book and shall attach a certificate at the end of the back tax book that it contains a true copy of the delinquent land list on file in the collector's office.
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(RSMo 1939 § 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106, A.L. 2010 H.B. 1316)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.090 - Back tax book to be in alphabetical order.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1949
140.090. Back tax book to be in alphabetical order. —
In counties where an alphabetical arrangement of the land list in the assessor's book has been ordered by the county commission, the back tax book shall be made out in alphabetical order, in the name of the owner, if known, and if not known in the name of the person to whom the tract or lot was last assessed.
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(RSMo 1939 § 11117, A. 1949 S.B. 1024)
Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.100 - Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 01 Jan 2018, 2 histories, see footnote
140.100. Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. —
1. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof.
2. For making and recording the delinquent land lists, the collector and the clerk shall receive ten cents per tract or lot and the clerk shall receive five cents per tract or lot for comparing and authenticating such list.
3. In all counties except counties having a charter form of government before January 1, 2008, and any city not within a county, in addition to the amount collected in subsection 2 of this section, for making and recording the delinquent land lists, the collector and the clerk shall each receive five dollars per tract or lot. The ten dollars shall be paid into the county employees' retirement fund established pursuant to section 50.1010.
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(RSMo 1939 §§ 11117, 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316, A.L. 2017 S.B. 62)
Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491
Effective 1-01-18
CROSS REFERENCE:
Collector's commission on delinquent taxes added to tax bill, 52.290
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.110 - Collection of back taxes, payments applied, how, exceptions — removal of lien.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2010, 2 histories
140.110. Collection of back taxes, payments applied, how, exceptions — removal of lien. —
1. The collectors of the respective counties shall collect the taxes contained in the back tax book. Any person interested in or the owner of any tract of land or lot contained in the back tax book may redeem the tract of land or town lot, or any part thereof, from the state's lien thereon, by paying to the proper collector the amount of the original taxes, as charged against the tract of land or town lot described in the back tax book together with interest from the day upon which the tax first became delinquent at the rate specified in section 140.100.
2. Any payment for personal property taxes received by the county collector shall first be applied to the oldest of any back delinquent personal taxes on the back tax book before a county collector accepts any payment for all or any part of personal property taxes due and assessed on the current tax book.
3. Any payment for real property taxes received by the county collector shall first be applied to the oldest of any back delinquent taxes on the same individual parcel of real estate on the back tax book before a county collector accepts payment for real property taxes due and assessed on the current tax book.
4. Subsection 3 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulations.
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(RSMo 1939 § 11121, A.L. 1959 H.B. 106, A.L. 1999 S.B. 394, A.L. 2000 H.B. 1238 merged with S.B. 894 merged with S.B. 896, A.L. 2002 S.B. 997, A.L. 2010 H.B. 1316)
Prior revisions: 1929 § 9949; 1919 § 12941; 1909 § 11495
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.115 - Lien prohibited on property in back tax book, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013
140.115. Lien prohibited on property in back tax book, when. —
Any person other than the owner or a mortgagee or other lienholder described in section 139.070 who pays the original taxes, as charged against the tract of land or town lot described in the back tax book, together with interest from the day upon which the tax first became delinquent at the rate specified in section 140.100 shall not invoke a lien on said property or person without the knowledge and consent of the owner. Any such lien so invoked on said property or person without the knowledge and consent of the owner shall be null and void.
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(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 140.120 - May compromise back taxes.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.120. May compromise back taxes. —
If it appears to any county commission, that any tract of land or town lot contained in the back tax book is not worth the amount of taxes, interest and cost due thereon, as charged in the back tax book or that the same would not sell for the amount of the taxes, interest and cost, the commission may compromise the taxes with the owner of the tract or lot. Upon payment to the collector of the amount agreed upon, a certificate of redemption shall be issued under the seal of the commission, which shall release the lands from the lien of the state and all taxes due thereon, as charged on the back tax book. If the commission compromises and accepts a less amount than appears to be due on any tract of land or town lot, as charged on said back tax book, the commission shall order the amount so paid to be distributed to the various funds to which the taxes are due, in proportion as the amount received bears to the whole amount charged against the tract or lot.
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(RSMo 1939 § 11122, A.L. 1959 H.B. 106)
Prior revisions: 1929 § 9950; 1919 § 12942; 1909 § 11496
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.130 - Examination of back tax books by board of equalization.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1945
140.130. Examination of back tax books by board of equalization. —
At every annual settlement made by a collector of the revenue after this chapter shall take effect, all delinquent real estate and delinquent personal tax lists and back tax bills for taxes on real estate and tangible personal property shall be carefully examined by the board of equalization and if there appear thereon any back tax bills which have appeared thereon for a period of five years or more which, in the opinion of a majority of said board, are too small to justify the expense of suit or foreclosure, or which are against exempt property, or which are against property which is not worth the taxes, interest and cost, and cannot be compromised as provided by law, the same shall, upon order of such board or a majority thereof, be stricken from such delinquent real estate or back tax books and the tax bills therefor shall be cancelled by the collector.
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(RSMo 1939 § 11123, A.L. 1945 p. 1847)
Prior revisions: 1929 § 9951; 1919 § 12943
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.140 - Collector — reports.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.140. Collector — reports. —
The collector shall make diligent endeavor to collect all taxes upon said back tax book, and whenever he finds that any taxes therein have been paid, he shall report that fact to the county commission, or other proper officer, giving the name of the officer or person to whom such taxes were paid; and he shall also report to the commission, or other proper officer, all cases of double assessment or other errors, and thereupon the commission, or other proper officer, shall cause the necessary action to be taken and entries to be made.
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(RSMo 1939 § 11119)
Prior revisions: 1929 § 9947; 1919 § 12939; 1909 § 11493
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.150 - Lands, lots, mineral rights, and royalty interests subject to sale, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013, 4 histories
140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when. —
1. All lands, lots, mineral rights, and royalty interests on which taxes or special assessments are delinquent and unpaid are subject to sale to discharge the lien for the delinquent and unpaid taxes or unpaid special assessments as provided for in this chapter on the fourth Monday in August of each year.
2. No real property, lots, mineral rights, or royalty interests shall be sold for state, county or city taxes or special assessments without judicial proceedings, unless the notice of sale contains the names of all record owners thereof, or the names of all owners appearing on the land tax book and all other information required by law. Delinquent taxes or unpaid special assessments, penalty, interest and costs due thereon may be paid to the county collector at any time before the property is sold therefor. The collector shall send notices to the publicly recorded owner of record before any delinquent and unpaid taxes or unpaid special assessments as specified in this section subject to sale are published. The first notice shall be by first class mail. A second notice shall be sent by certified mail only if the assessed valuation of the property is greater than one thousand dollars. If the assessed valuation of the property is not greater than one thousand dollars, only the first notice shall be required. If any second notice sent by certified mail under this section is returned to the collector unsigned, then notice shall be sent before the sale by first class mail to both the owner of record and the occupant of the real property. The postage for the mailing of the notices shall be paid out of the county treasury, and such costs shall be added to the costs of conducting the sale, and the county treasury shall be reimbursed to the extent that such postage costs are recovered at the sale. The failure of the taxpayer or the publicly recorded owner to receive the notice provided for in this section shall not relieve the taxpayer or publicly recorded owner of any tax liability imposed by law.
3. The entry in the back tax book by the county clerk of the delinquent lands, lots, mineral rights, and royalty interests constitutes a levy upon the delinquent lands, lots, mineral rights, and royalty interests for the purpose of enforcing the lien of delinquent and unpaid taxes or unpaid special assessments, together with penalty, interest and costs.
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(RSMo 1939 § 11125, A.L. 1945 p. 1847, A.L. 1947 V. II p. 430, A.L. 1959 H.B. 106, A.L. 2003 S.B. 295, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)
CROSS REFERENCE:
Requisites for sale of land for taxes, Const. Art. X § 13
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.160 - Limitation of actions, exceptions — county auditor to annually audit.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013, 3 histories
140.160. Limitation of actions, exceptions — county auditor to annually audit. —
1. No proceedings for the sale of land and lots for delinquent taxes pursuant to this chapter or unpaid special assessments, relating to the collection of delinquent and back taxes and unpaid special assessments and providing for foreclosure sale and redemption of land and lots therefor, shall be valid unless initial proceedings therefor shall be commenced within three years after delinquency of such taxes and unpaid special assessments, and any sale held pursuant to initial proceedings commenced within such period of three years shall be deemed to have been in compliance with the provisions of said law insofar as the time at which such sales are to be had is specified therein; provided further, that in suits or actions to collect delinquent drainage and/or levee assessments on real estate such suits or actions shall be commenced within three years after delinquency, otherwise no suit or action therefor shall be commenced, had or maintained, except that the three-year limitation described in this subsection shall not be applicable if any written instrument conveys any real estate having a tax-exempt status, if such instrument causes such real estate to again become taxable real property and if such instrument has not been recorded in the office of the recorder in the county in which the real estate has been situated. Such three-year limitation shall only be applicable once the recording of the title has occurred.
2. The county auditor in all counties having a county auditor shall annually audit collections, deposits, and supporting reports of the collector and provide a copy of such audit to the county collector and to the governing body of the county. A copy of the audit may be provided to all applicable taxing entities within the county at the discretion of the county collector.
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(RSMo 1939 § 11165, A.L. 1979 S.B. 385, A.L. 1987 S.B. 65, et al., A.L. 2000 H.B. 1238 merged with S.B. 894 merged with S.B. 896, A.L. 2005 S.B. 210, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)
Prior revisions: 1929 § 9961; 1919 § 12951; 1909 § 11504
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.180 - Lawful abbreviations.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.180. Lawful abbreviations. —
1. In all advertisements, notices, lists, records, certificates, deeds or other papers, required to be made by or under any of the provisions of this chapter, it shall be lawful to use letters, figures and characters, as follows:
(1) Letters may be used to denote township, range, boundaries, parts of section, parts of lots or blocks, or other subdivisions of real estate, in the following manner: "T" for township, "R" for range, "L" for lot, "B" for block, "N" for north, "E" for east, "S" for south and "W" for west, or any combination or combinations of the four last mentioned letters to denote parts of sections, lots, blocks, or other subdivisions of real property;
(2) Figures may be used as may be requisite to state any number required, whether it be of township, range, survey, section, block, lot or part thereof, acres or fractions thereof, date of any kind, amount of taxes, interest or costs, or any other matter or thing which may be stated or given in figures;
(3) Characters, such as ("), or the words "do", or "ditto", or "same", may be used to denote continuation of township, range, years, tax due or other dates and when either shall be so used, shall be deemed and held to denote the same as shall stand next above in the column in which any such character or word shall be so placed.
2. Any and all descriptions of real estate made under the provisions of this chapter by the use of letters, figures and characters, as provided in this section, when so made that the land or lot may be identified and located, shall be deemed and held to be good, valid and complete, as though the same had been written out in full.
3. Dates of valuation and taxation, taxes, interest, costs, acres, blocks or lots, or any fractions thereof, or any other number or amount, when stated in figures, letters or characters, as herein provided, shall be deemed and held to be fully and fairly stated, as though the same had been written out in full.
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(RSMo 1939 § 11212)
Prior revisions: 1929 § 9978; 1919 § 12968; 1909 § 11520
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.195 - Entry on property not trespass, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2015
140.195. Entry on property not trespass, when. —
Any collector, agent of any collector, tax sale purchaser, or agent of any tax sale purchaser performing duties under this chapter shall have the lawful right to enter upon the land of another without being guilty of trespass, if he or she is in the course of providing or attempting to provide notice of a tax sale or tax sale redemption rights and it is necessary to enter upon such land to provide, serve, or post such notice.
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(L. 2015 H.B. 613)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.220 - County clerk to act as clerk of sale — fee.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2003
140.220. County clerk to act as clerk of sale — fee. —
1. The clerk of the county commission shall attend, either in person or by deputy, as the clerk of the sale of such delinquent land, and shall enter the same on a sufficient record book giving a description of the proper tract or lot, to whom sold, and the price, or whether the same remains unsold.
2. For his services as in this section provided he shall, except in those counties having a population in excess of one hundred thousand, receive the sum of twenty-five cents on each tract of land or lot sold, to become part of the costs of sale and paid by the purchaser, which fee shall include entry or recital of redemption on such record.
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(RSMo 1939 § 11139, A.L. 1945 p. 1847, A.L. 2003 S.B. 295)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.240 - Second offering of delinquent lands and lots.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.240. Second offering of delinquent lands and lots. —
1. If at the first offering of sale of any tract of land or lot under the provisions of this law, no person bids therefor a sum equal to the delinquent taxes thereon with interest, penalty and costs, then the clerk of the sale shall note the fact in his record of sale and the county collector shall note a recital thereof in the back tax book, and the tracts of land or lots shall be again offered for sale, at the next sale of delinquent lands and lots as in this law provided, if the lands or lots are at that time delinquent.
2. If at the second offering for sale no person bids therefor a sum equal to the then delinquent taxes thereon with interest, penalty and costs, then the clerk of the sale shall note the fact upon his record of the sale, and the county collector shall enter a recital of the fact in the back tax book.
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(RSMo 1939 § 11129, A.L. 1959 H.B. 106)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.250 - Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2010
140.250. Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed. —
1. Whenever any lands have been or shall hereafter be offered for sale for delinquent taxes, interest, penalty and costs by the collector of the proper county for any two successive years and no person shall have bid therefor a sum equal to the delinquent taxes thereon, interest, penalty and costs provided by law, then such county collector shall at the next regular tax sale of lands for delinquent taxes sell same to the highest bidder, except the highest bid shall not be less than the sum equal to the delinquent taxes, interest, penalties, and costs, and there shall be a ninety-day period of redemption from such sales as specified in section 140.405.
2. A certificate of purchase shall be issued as to such sales, and the purchaser at such sales shall be entitled to the issuance and delivery of a collector's deed upon completion of title search action as specified in section 140.405.
3. If any lands or lots are not sold at such third offering, then the collector, in his discretion, need not again advertise or offer such lands or lots for sale more often than once every five years after the third offering of such lands or lots, and such offering shall toll the operation of any applicable statute of limitations.
4. A purchaser at any sale subsequent to the third offering of any land or lots, whether by the collector or a trustee as provided in section 140.260, shall be entitled to the immediate issuance and delivery of a collector's deed and there shall be no period of redemption from such post-third year sales; provided, however, before any purchaser at a sale to which this section is applicable shall be entitled to a collector's deed it shall be the duty of the collector to demand, and the purchaser to pay, in addition to his bid, all taxes due and unpaid on such lands or lots that become due and payable on such lands or lots subsequent to the date of the taxes included in such advertisement and sale. The collector's deed or trustee's deed shall have priority over all other liens or encumbrances on the property sold except for real property taxes.
5. In the event the real purchaser at any sale to which this section is applicable shall be the owner of the lands or lots purchased, or shall be obligated to pay the taxes for the nonpayment of which such lands or lots were sold, then no collector's deed shall be issued to such purchaser, or to anyone acting for or on behalf of such purchaser, without payment to the collector of such additional amount as will discharge in full all delinquent taxes, penalty, interest and costs.
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(RSMo 1939 § 11130, A.L. 1984 S.B. 707, A.L. 1998 S.B. 778, A.L. 2010 H.B. 1316)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.270 - Appointment of substitute or successor trustee — when and by whom.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1983
140.270. Appointment of substitute or successor trustee — when and by whom. —
If any trustee, who is provided for in section 140.260, shall die, or has died, shall become, or has become mentally disabled from performing the duties of trustee, shall remove, or has removed out of this state, shall neglect or refuse, or has neglected or refused to act as such trustee, or shall or has become unable, by sickness or other disability, to perform or execute his trust, it shall be lawful for the county commission of any county, and the comptroller, mayor and president of the board of assessors of the city of St. Louis to designate and appoint a suitable person or persons as a substitute or successor trustee, which appointment shall be in writing and recorded in the office of the county clerk and recorder of deeds, with discretionary authority to bid at all sales to which section 140.250 is applicable, and to purchase at such sales all lands or lots necessary to protect all taxes due and owing to prevent any loss to the taxing authorities involved, from inadequate bids, and to perform any and all acts, subject to the same liability and to be paid the same fees provided for the trustee in section 140.260.
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(L. 1943 p. 1065 § 11131a, A.L. 1983 S.B. 44 & 45)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.280 - Payment of total amount by purchaser — penalty for failure.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2003
140.280. Payment of total amount by purchaser — penalty for failure. —
1. Where such sale is made, the purchaser at such sale shall immediately pay the amount of his bid to the collector, who shall pay the surplus, if any, into the county treasury to be held for the use and benefit of the person entitled thereto.
2. In case the purchaser fails to pay his bid, the land shall be again forthwith offered for sale the same as if no sale had been made, and the purchaser so failing shall forfeit and pay for the use of the distributive county school fund of the county a penalty of twenty-five percent of the amount of his bid, to be recovered by action of debt in the name of the collector, before any court having jurisdiction, and the prosecuting attorney shall conduct such suit, and for his services a fee of five dollars shall be taxed against such delinquent purchaser.
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(RSMo 1939 § 11132, A.L. 1945 p. 1847, A.L. 2003 S.B. 295)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.290 - Certificate of purchase — contents — fee — nonresidents.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2013, 2 histories
140.290. Certificate of purchase — contents — fee — nonresidents. —
1. After payment shall have been made the county collector shall give the purchaser a certificate in writing, to be designated as a certificate of purchase, which shall carry a numerical number and which shall describe the land so purchased, each tract or lot separately stated, the total amount of the tax, with penalty, interest and costs, and the year or years of delinquency for which said lands or lots were sold, separately stated, and the aggregate of all such taxes, penalty, interest and costs, and the sum bid on each tract.
2. If the purchaser bid for any tract or lot of land a sum in excess of the delinquent tax, penalty, interest and costs for which said tract or lot of land was sold, such excess sum shall also be noted in the certificate of purchase, in a separate column to be provided therefor. Such certificate of purchase shall also recite the name and address of the owner or reputed owner if known, and if unknown then the party or parties to whom each tract or lot of land was assessed, together with the address of such party, if known, and shall also have incorporated therein the name and address of the purchaser. Such certificate of purchase shall also contain the true date of the sale and the time when the purchaser will be entitled to a deed for said land, if not redeemed as in this chapter provided, and the rate of interest that such certificate of purchase shall bear, which rate of interest shall not exceed the sum of ten percent per annum. Such certificate shall be authenticated by the county collector, who shall record the same in a permanent record book in his office before delivery to the purchaser.
3. Such certificate shall be assignable, but no assignment thereof shall be valid unless endorsed on such certificate and acknowledged before some officer authorized to take acknowledgment of deeds and an entry of such assignment entered in the record of said certificate of purchase in the office of the county collector.
4. For each certificate of purchase issued, as a part of the cost of the sale, the purchaser shall pay to the collector the fee necessary to record such certificate of purchase in the office of the county recorder. The collector shall record the certificate of purchase before delivering such certificate of purchase to the purchaser.
5. No collector shall be authorized to issue a certificate of purchase to any nonresident of the state of Missouri, however, any nonresident as described in subsection 2 of section 140.190 may appoint an agent, and such agent shall comply with the provisions of section 140.190 pertaining to a nonresident.
6. This section shall not apply to any post-third-year tax sale, except for nonresidents as provided in subsection 5 of this section.
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(RSMo 1939 § 11133, A.L. 2010 H.B. 1316, 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 140.300 - Collector, written guaranty — action on — damages.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1959
140.300. Collector, written guaranty — action on — damages. —
1. The county collector, at the time of the sale and after the purchaser has made payment of the amount of his bid shall endorse upon and annex to the certificate to be given to the purchaser his written guaranty, signed by him, warranting that the taxes which are named in the certificate are due upon the tract, lot, piece or parcel of land.
2. And if it at any time appears that the county collector before the time of making the guaranty, received, either in person or by deputy, the taxes assessed against the tract, lot, piece or parcel of land, the holder of the certificate is entitled to his action upon the written guaranty, forthwith, upon the facts becoming known that the lands were by reason thereof improperly sold, and without waiting the accrual of any special damage to the holder. The measure of damages to which the holder of the certificate is entitled is the amount paid by the holder, as taxes, interest, penalty and charges, with lawful interest thereon, plus an additional penalty of ten percent of the sums; or the holder is entitled to his action on the official bond of the collector, against him and his sureties, as for dereliction in duty, in which action the measure of damages is the same as above mentioned.
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(RSMo 1939 § 11134, A.L. 1959 H.B. 106)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.310 - Possession by purchaser, when — rents — rights of occupant and purchaser.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2015, 2 histories
140.310. Possession by purchaser, when — rents — rights of occupant and purchaser. —
1. The purchaser of any tract or lot of land at sale for delinquent taxes, homesteads excepted, shall at any time after one year from the date of sale be entitled to the immediate possession of the premises so purchased during the redemption period provided for in this law, unless sooner redeemed; provided, however, any owner or occupant of any tract or lot of land purchased may retain possession of said premises by making a written assignment of, or agreement to pay, rent certain or estimated to accrue during such redemption period or so much thereof as shall be sufficient to discharge the bid of the purchaser with interest thereon as provided in the certificate of purchase.
2. The purchaser, his or her heirs or assigns may enforce his or her rights under said written assignment or agreement in any manner now authorized or hereafter authorized by law for the collection of delinquent and unpaid rent; provided further, nothing herein contained shall operate to the prejudice of any owner not in default and whose interest in the tract or lot of land is not encumbered by the certificate of purchase, nor shall it prejudice the rights of any occupant of any tract or lot of land not liable to pay taxes thereon nor such occupant's interest in any planted, growing or unharvested crop thereon.
3. Any additions or improvements made to any tract or lot of land by any occupant thereof, as tenant or otherwise, and made prior to such tax sale, which such occupant would be permitted to detach and remove from the land under his or her contract of occupancy shall also, to the same extent, be removable against the purchaser, his or her heirs or assigns.
4. Any rent collected by the purchaser, his or her heirs or assigns shall operate as a payment upon the amount due the holder of such certificate of purchase, and such amount or amounts, together with the date paid and by whom shall be endorsed as a credit upon said certificate, and which said sums shall be taken into consideration in the redemption of such land, as provided for in this chapter.
5. Any purchaser, heirs or assigns in possession within the period of redemption against whom rights of redemption are exercised shall be protected in the value of any planted, growing and/or unharvested crop on the lands redeemed in the same manner as such purchaser, heirs or assigns would be protected in valuable and lasting improvements made upon said lands after the period of redemption and referred to in section 140.360.
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(RSMo 1939 § 11135, 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 140.320 - Payment of taxes by purchaser — forfeiture.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.320. Payment of taxes by purchaser — forfeiture. —
Any purchaser at delinquent tax sale of any tract or lot of land, his heirs or assigns, who takes possession of any tract or lot of land within the redemption period shall be required to pay the taxes subsequently assessed on such tract or lot of land during the period of occupancy and within the redemption period, and upon failure so to do, or if he commit waste thereon, such purchaser, his heirs or assigns, shall forfeit all rights acquired by his certificate of purchase, so far as the tract or lot of land taken possession of is concerned.
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(RSMo 1939 § 11136)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.350 - Redemption by minors and incapacitated or disabled persons, when.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2015, 2 histories
140.350. Redemption by minors and incapacitated or disabled persons, when. —
Minors and incapacitated and disabled persons as defined in chapter 475 may redeem any lands belonging to them sold for taxes, within five years of the date of the last payment of taxes encumbering the real estate by the minor, incapacitated or disabled person, the party's predecessors in interest, or any representative of such person, in the same manner as provided in section 140.340 for redemption by other persons.
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(RSMo 1939 § 11146, A.L. 1983 S.B. 44 & 45, A.L. 2003 S.B. 295, A.L. 2015 H.B. 613)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.360 - Redemption — compensation for improvements — limitations.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2003
140.360. Redemption — compensation for improvements — limitations. —
1. In case any lasting and valuable improvements shall have been made by the purchaser at a sale for taxes, or by any person claiming under him, and the land on which the same shall have been made shall be redeemed as aforesaid, the premises shall not be restored to the person redeeming, until he shall have paid or tendered to the adverse party the value of such improvements; and, if the parties cannot agree on the value thereof the same proceedings shall be had in relation thereto as shall be prescribed in the law existing at the time of such proceedings for the relief of occupying claimants of lands in actions of ejectment.
2. No compensation shall be allowed for improvements made before the expiration of one year from the date of sale for taxes.
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(RSMo 1939 § 11147, A.L. 2003 S.B. 295)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.370 - Redemption — record of sale.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 2003
140.370. Redemption — record of sale. —
1. When lands sold for taxes shall be redeemed, the county collector shall insert a memorandum of such redemption on the record of the certificate of purchase applicable thereto, stating the land or lots redeemed, the date thereof, and by whom made, and sign the same officially, and shall likewise give a certificate thereof to the person redeeming.
2. The person redeeming shall then present to the county clerk the certificate of redemption and the county clerk shall then enter on his record of sales of land for delinquent taxes the recital of such redemption, the date thereof, and the person redeeming.
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(RSMo 1939 § 11148, A.L. 2003 S.B. 295)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 140 - Collection of Delinquent Taxes Generally › Section 140.380 - Redemption by drainage, levee or improvement district — procedure.

Title X TAXATION AND REVENUE
Chapter 140
• Effective - 28 Aug 1939
140.380. Redemption by drainage, levee or improvement district — procedure. —
1. Any drainage, levee or any other special improvement district having a lien on any land or lot, upon which there has been issued a certificate of purchase, may, if authorized by the law creating such drainage, levee or other special improvement district, at any time within the period of redemption applicable to any certificate of purchase, deposit with the collector the amount necessary to redeem such lands.
2. Upon any such deposit the collector shall give immediate notice thereof to the holder of the certificate of purchase. But no drainage, levee or any other special improvement district shall foreclose its lien against any property sold under this law until it has redeemed as provided herein. The holder of such certificate of purchase shall then surrender said certificate of purchase to the collector, who shall pay to the holder of the certificate the money so deposited by such drainage, levee or other special improvement district.
3. In cases to which this section is applicable said certificate of purchase shall not be cancelled but shall be considered as legally assigned to the drainage, levee or other special improvement district making the deposit as herein set forth and shall be delivered by the collector to such district, noting thereon compliance with this section.
4. Any such certificate may then be redeemed as provided for in this chapter from any such drainage, levee or other special improvement district; if not redeemed, then any such drainage, levee, or other special improvement district shall be entitled to a collector's deed, in the same manner and under the same conditions as provided for in this chapter as to other holders of a certificate of purchase.
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(RSMo 1939 § 11176)