Missouri Statute | Act | Code |Taxation And Revenue| US Code - US Statute | Chapter 140 Collection Of Delinquent Taxes Generally

All real estate upon which the taxes remain unpaid on the first
day of January, annually, are delinquent, and the county collector shall
enforce the lien of the state thereon, as required by this chapter. Any
failure to properly return the delinquent list, as required by this
chapter, in no way affects the validity of the assessment and levy of
taxes, nor of the foreclosure and sale by which the collection of the
taxes is enforced, nor in any manner affects the lien of the state on the
delinquent real estate for the taxes unpaid thereon. (RSMo 1939 § 11108,
A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482

1. Notwithstanding the provisions of chapters 137, 139, 140 and
141, RSMo, to the contrary, in any county or city not within a county,
every person owning or holding real property or taxable tangible personal
property, excluding motor vehicles, that is partially or totally
destroyed during the month of July, August, or September, 1993, by a
natural disaster in a county or city not within a county which has been
declared a disaster area by declaration of the President of the United
States during the month of July, August, or September, 1993, shall, upon
application to the county collector or collector of any city not within a
county, receive an extension of time for payment of 1993 property taxes
assessed pursuant to chapter 137, RSMo, on such partially or totally
destroyed property.

2. Any person requesting such an extension as provided in this section
shall provide a list of such destroyed property to the county collector
or collector of any city not within a county. The collector shall have
available at his office a supply of appropriate forms on which the list
shall be made. The oath to be signed and affirmed or sworn to by each
person making a list of such destroyed property shall be as follows:

I, ..........., do solemnly swear, or affirm, that the foregoing list
contains a true and correct statement of the real or taxable tangible
personal property, excluding motor vehicles, which I owned or which I had
under my charge or management during the month of July, August, or
September, 1993, and which was partially or totally destroyed during
those months by a natural disaster.

Any person who completes such a list and with intent to defraud includes
property on the list that was not partially or totally destroyed by a
natural disaster during the month of July, August, or September, 1993,
shall, in addition to any other penalties provided by law, be assessed
double the true value of any property fraudulently listed. The list and
oath shall be filed by the collector, after he has completed his
collector's books and provided a copy of such list to the county assessor
or assessor of any city not within a county, in the office of the county
clerk or clerk of any city not within a county, who, after entering the
filing thereon, shall preserve and safely keep the list and oath. The
assessor, upon receiving a copy of such list, may verify such list by
contacting each person submitting such list and by observing personally
the destroyed property to ensure that person made a correct statement of
all such destroyed property.

3. If a person owning or holding property obtains such an extension as
provided in this section, such property shall be considered delinquent if
the taxes on such property remain unpaid on the first day of January,
1994; in such case the taxes due on such property shall be subject to
interest at the rate of six percent per annum until paid, but the
property shall not be subject to any tax lien, tax sale, or other
penalties for delinquent taxes as provided by law, other than provided in
this section, unless the taxes on such property remain unpaid on the
first day of July, 1994; in such case the property shall be subject to
any interest, tax lien, tax sale, or other penalties for delinquent taxes
as provided by law for each month or fraction thereof the taxes on such
property remain unpaid after the first day of July, 1994.

4. All interest paid pursuant to subsection 3 of this section shall be
due to the taxing authority upon whose tax levy such interest is paid.
(L. 1993 1st Ex. Sess. S.B. 3)

Effective 9-30-93

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".
(RSMo 1939 § 11110, A.L. 1945 p. 1847)

Prior revisions: 1929 § 9938; 1919 § 12930; 1909 § 11484

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.
(RSMo 1939 § 11114, A.L. 1945 p. 1910, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9942; 1919 § 12934; 1909 § 11488

1. The county clerk shall file the delinquent lists in his
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. When completed, the clerk shall deliver the book to the collector
taking duplicate receipts therefor, one of which he shall file in his
office and the other he 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 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. (RSMo 1939 §
11115, A.L. 1945 p. 1847 § 11120, A.L. 1945 p. 1910, A. 1949 S.B. 1024)

Prior revisions: 1929 §§ 9943, 9948; 1919 §§ 12935, 12940; 1909 §§ 11489,
11494

CROSS REFERENCE: Collector to prepare back tax book in certain counties,
RSMo 52.361

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. (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

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. 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. (RSMo 1939 § 11116, A.L. 1945 p. 1847, A.L.
1959 H.B. 106)

Prior revisions: 1929 § 9944; 1919 12936; 1909 § 11490

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 his 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 his office. (RSMo 1939 § 11124, A.L. 1945
p. 1910, A. 1949 S.B. 1024, A.L. 1959 H.B. 106)

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. (RSMo 1939 § 11117, A. 1949 S.B. 1024)

Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491

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. In any city not within a county which elects to
operate under the provisions of this chapter pursuant to section 141.970,
RSMo, the maximum penalty on any delinquency occurring after January 1,
2000, shall not exceed the prime rate, which shall mean the average
predominant prime rate quoted by commercial banks to large businesses, as
determined by the Board of Governors of the Federal Reserve System.

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. (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)

Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491

CROSS REFERENCE: Collector's commission on delinquent taxes added to tax
bill, RSMo 52.290

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 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 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,
RSMo, who pay tax obligations which they service from escrow accounts, as
defined in Title 24, Part 3500, Section 17, Code of Federal Regulations.
(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)

Prior revisions: 1929 § 9949; 1919 § 12941; 1909 § 11495

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. (RSMo 1939 § 11122,
A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9950; 1919 § 12942; 1909 § 11496

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 canceled by
the collector. (RSMo 1939 § 11123, A.L. 1945 p. 1847)

Prior revisions: 1929 § 9951; 1919 § 12943

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. (RSMo 1939 § 11119)

Prior revisions: 1929 § 9947; 1919 § 12939; 1909 § 11493

1. All lands, lots, mineral rights, and royalty interests on
which taxes or neighborhood improvement district 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.

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 as provided in section 67.469, RSMo, together
with penalty, interest and costs. (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)

CROSS REFERENCE: Requisites for sale of land for taxes, Const. Art. X § 13

1. No proceedings for the sale of land and lots for delinquent
taxes pursuant to this chapter or unpaid special assessments as provided
in section 67.469, RSMo, 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. In order to enable county and city collectors to be able to collect
delinquent and back taxes and unpaid special assessments, the county
auditor in all counties having a county auditor shall annually audit and
list all delinquent and back taxes and unpaid special assessments and
provide a copy of such audit and list to the county collector and to the
governing body of the county. A copy of the audit and list may be
provided to city collectors within the county at the discretion of the
county collector. (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)

Prior revisions: 1929 § 9961; 1919 § 12951; 1909 § 11504

1. Except for lands described in subsection 7 of this section,
the county collector shall cause a copy of the list of delinquent lands
and lots to be printed in some newspaper of general circulation published
in the county, for three consecutive weeks, one insertion weekly, before
the sale, the last insertion to be at least fifteen days prior to the
fourth Monday in August.

2. In addition to the names of all record owners or the names of all
owners appearing on the land tax book it is only necessary in the printed
and published list to state in the aggregate the amount of taxes,
penalty, interest and cost due thereon, each year separately stated.

3. To the list shall be attached and in like manner printed and published
a notice of said lands and lots stating that said land and lots will be
sold at public auction to discharge the taxes, penalty, interest, and
costs due thereon at the time of sale in or adjacent to the courthouse of
such county, on the fourth Monday in August next thereafter, commencing
at ten o'clock of said day and continuing from day to day thereafter
until all are offered.

4. The county collector, on or before the day of sale, shall insert at
the foot of the list on his record a copy of the notice and certify on
his record immediately following the notice the name of the newspaper of
the county in which the notice was printed and published and the dates of
insertions thereof in the newspaper.

5. The expense of such printing shall be paid out of the county treasury
and shall not exceed the rate provided for in chapter 493, RSMo, relating
to legal publications, notices and advertisements, and the cost of
printing at the rate paid by the county shall be taxed as part of the
costs of the sale of any land or lot contained in the list.

6. The county collector shall cause the affidavit of the printer, editor
or publisher of the newspaper in which the list of delinquent lands and
notice of sale was published, as provided by section 493.060, RSMo, with
the list and notice attached, to be recorded in the office of the
recorder of deeds of the county, and the recorder shall not charge or
receive any fees for recording the same.

7. The county collector may have a separate list of such lands, without
legal descriptions or the names of the record owners, printed in a
newspaper of general circulation published in such county for three
consecutive weeks before the sale of such lands for a parcel or lot of
land that:

(1) Has an assessed value of five hundred dollars or less and has been
advertised previously; or

(2) Is a lot in a development of twenty or more lots and such lot has an
assessed value of five hundred dollars or less.

The notice shall state that legal descriptions and the names of the
record owners of such lands shall be posted at any county courthouse
within the county and the office of the county collector. (RSMo 1939 §
11126, A.L. 1947 V. II p. 430, A.L. 1955 p. 832, A.L. 1973 H.B. 654, A.L.
1996 H.B. 1469 merged with S.B. 914, A.L. 1997 S.B. 368, A.L. 2003 S.B.
295)

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. (RSMo 1939 § 11212)

Prior revisions: 1929 § 9978; 1919 § 12968; 1909 § 11520

1. On the day mentioned in the notice, the county collector
shall commence the sale of such lands, and shall continue the same from
day to day until each parcel assessed or belonging to each person
assessed shall be sold as will pay the taxes, interest and charges
thereon, or chargeable to such person in said county.

2. The person offering at said sale to pay the required sum for a tract
shall be considered the purchaser of such land; provided, no sale shall
be made to any person who is currently delinquent on any tax payments on
any property, other than a delinquency on the property being offered for
sale, and who does not sign an affidavit stating such at the time of
sale. Failure to sign such affidavit as well as signing a false affidavit
may invalidate such sale. No bid shall be received from any person not a
resident of the state of Missouri until such person shall file with said
collector an agreement in writing consenting to the jurisdiction of the
circuit court of the county in which such sale shall be made, and also
filing with such collector an appointment of some citizen of said county
as agent of said purchaser, and consenting that service of process on
such agent shall give such court jurisdiction to try and determine any
suit growing out of or connected with such sale for taxes.

3. All such written consents to jurisdiction and selective appointments
shall be preserved by the county collector and shall be binding upon any
person or corporation claiming under the person consenting to
jurisdiction and making the appointment herein referred to; provided
further, that in the event of the death, disability or refusal to act of
the person appointed as agent of said nonresident purchaser the county
clerk shall become the appointee as agent of said nonresident purchaser.
(RSMo 1939 § 11127, A.L. 1996 H.B. 1469 merged with S.B. 914, A.L. 2003
S.B. 295)

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. (RSMo 1939 §
11139, A.L. 1945 p. 1847, A.L. 2003 S.B. 295)

1. When real estate has been sold for taxes or other debt by the
sheriff or collector of any county within the state of Missouri, and the
same sells for a greater amount than the debt or taxes and all costs in
the case it shall be the duty of the sheriff or collector of the county,
when such sale has been or may hereafter be made, to make a written
statement describing each parcel or tract of land sold by him for a
greater amount than the debt or taxes and all costs in the case together
with the amount of surplus money in each case. The statement shall be
subscribed and sworn to by the sheriff or collector making it before some
officer competent to administer oaths within this state, and then
presented to the county commission of the county where the sale has been
or may be made; and on the approval of the statement by the commission,
the sheriff or collector making the same shall pay the surplus money into
the county treasury, take the receipt in duplicate of the treasurer for
the overplus of money and retain one of the duplicate receipts himself
and file the other with the county commission, and thereupon the
commission shall charge the treasurer with the amount.

2. The treasurer shall place such moneys to the credit of the school fund
of the county, to be held in trust for the term of three years for the
owner or owners or their legal representatives. At the end of three
years, if such fund shall not be called for, then it shall become a
permanent school fund of the county.

3. County commissions shall compel owners or agents to make satisfactory
proof of their claims before receiving their money; provided, that no
county shall pay interest to the claimant of any such fund. (RSMo 1939 §
11159, A.L. 1990 H.B. 1284, A.L. 2003 S.B. 295)

Prior revisions: 1929 § 9959; 1919 § 12949; 1909 § 11502

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. (RSMo 1939 § 11129, A.L. 1959 H.B. 106)

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, and there shall be a ninety-day period of
redemption from such sales as specified in section 140.405.

2. No certificate of purchase shall issue as to such sales, but 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 shall be entitled to the immediate issuance and delivery of a
collector's deed and there shall be no period of redemption from such
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.

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 issue 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. (RSMo 1939 § 11130, A.L.
1984 S.B. 707, A.L. 1998 S.B. 778)

*Word "oftener" appears in original rolls.

1. 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
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 and prevent their loss to the taxing
authorities involved from inadequate bids.

2. Such person or persons so designated are hereby declared as to such
purchases and as titleholders pursuant to collector's deeds issued on
such purchases, to be trustees for the benefit of all funds entitled to
participate in the taxes against all such lands or lots so sold.

3. Such person or persons so designated shall not be required to pay the
amount bid on any such purchase but the collector's deed issuing on such
purchase shall recite the delinquent taxes for which said lands or lots
were sold, the amount due each respective taxing authority involved, and
that the grantee in such deed or deeds holds title as trustee for the use
and benefit of the fund or funds entitled to the payment of the taxes for
which said lands or lots were sold.

4. The costs of all collectors' deeds, the recording of same and the
advertisement of such lands or lots shall be paid out of the county
treasury in the respective counties and such fund as may be designated
therefor by the authorities of the city of St. Louis.

5. All lands or lots so purchased shall be sold and deeds ordered
executed and delivered by such trustees upon order of the county
commission of the respective counties and the comptroller, mayor and
president of the board of assessors of the city of St. Louis, and the
proceeds of such sales shall be applied, first, to the payment of the
costs incurred and advanced, and the balance shall be distributed pro
rata to the funds entitled to receive the taxes on the lands or lots so
disposed of.

6. Upon appointment of any such person or persons to act as trustee as
herein designated a certified copy of the order making such appointment
shall be delivered to the collector, and if such authority be revoked a
certified copy of the revoking order shall also be delivered to the
collector.

7. Compensation to trustees as herein designated shall be payable solely
from proceeds derived from the sale of lands purchased by them as such
trustees and shall be fixed by the authorities herein designated, but not
in excess of ten percent of the price for which any such lands and lots
are sold by the trustees; provided further, that if at any such sale any
person bid a sufficient amount to pay in full all delinquent taxes,
penalties, interest and costs, then the trustees herein designated shall
be without authority to further bid on any such land or lots.

8. If the county commission of any county does not designate and appoint
a suitable person or persons as trustee or trustees, so appointed, or the
trustee or trustees do not accept property after the third offering where
no sale occurred then it shall be at the discretion of the collector to
sell such land subsequent to the third offering of such land and lots at
any time and for any amount. (RSMo 1939 § 11131, A.L. 2003 S.B. 295)

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. (L. 1943 p. 1065 § 11131a, A.L. 1983 S.B. 44 & 45)

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. (RSMo
1939 § 11132, A.L. 1945 p. 1847, A.L. 2003 S.B. 295)

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, including the recording of
the same, the county collector shall be entitled to receive and retain a
fee of fifty cents, to be paid by the purchaser and treated as a part of
the cost of the sale, and so noted on the certificate. For noting any
assignment of any certificate the county collector shall be entitled to a
fee of twenty-five cents, to be paid by the person requesting such
recital of assignment, and which shall not be treated as a part of the
cost of the sale.

5. No collector shall be authorized to issue a certificate of purchase to
any nonresident of the state of Missouri or to enter a recital of any
assignment of such certificate upon his record to a nonresident of the
state, until such purchaser or assignee of such purchaser, as the case
may be, shall have complied with the provisions of section 140.190
pertaining to nonresident purchasers. (RSMo 1939 § 11133)

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. (RSMo 1939 § 11134, A.L. 1959
H.B. 106)

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 heirs or assigns, may enforce his 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 contract of occupancy shall also, to the same extent,
be removable against the purchaser, his heirs or assigns.

4. Any rent collected by the purchaser, his 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.
(RSMo 1939 § 11135)

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. (RSMo 1939 § 11136)

1. Any person holding any deed of lands or lots executed by the
county collector for the nonpayment of taxes, may commence a suit in the
circuit court of the county where such lands lie, to quiet his title
thereto, without taking possession of such lands, and all parties who
have, or claim to have, or appear of record in the county where such land
or lot is situated, to have any interest in, or lien upon, such lands or
lots, shall be made defendants in such suit, and no outstanding
unrecorded deed, mortgage, lease or claim shall be of any effect as
against the title or right of the complainant as fixed and declared by
the decree made in such cause.

2. The court shall examine into the facts, and if upon the hearing of
such cause it shall appear that the complainant's title was or is invalid
for any cause, such suit shall not be dismissed by the court, but the
court, in cases where the tax was due and unpaid, or where the
complainant's title was invalid for defect or uncertainty of description
shall ascertain the amount due the complainant, for principal and
interest, to be computed at not to exceed ten percent per annum, and from
whom due, and shall decree the payment thereof within a reasonable time
by the owner of such land, the owner of any life estate therein, or any
other person in possession as lessee thereof and owing such sum
ascertained, and in default thereof shall direct that such leasehold,
life estate and land or lot be sold therefor, and that the equity and
right of redemption of all defendants in such suit, and all persons
claiming under them shall be forever foreclosed.

3. In any such sale the rents and profits of said land for a term not
exceeding seven years shall be first offered for sale and on failure to
realize a sum sufficient to discharge said lien and cost of sale, then
the interest of the person so adjudged to be owing the amount so
ascertained shall be next offered for sale; on failure to realize
therefrom a sum sufficient to discharge said lien and cost of sale then
the life estate in such land together with the interest of the person
adjudged to be owing the amount so ascertained shall be next offered for
sale and on failure to realize a sum sufficient to discharge said lien
and costs of sale, then, finally, the fee simple of such land shall be
offered for sale. In case of the sale of such land or any part or parcel
thereof or any interest therein, the sheriff shall upon the receipt of
the purchase money execute to the purchaser a deed in fee simple, or a
lease for the unexpired term of the interest so sold, as the case may be,
and there shall be no redemption from any such sale, and the purchaser
shall have the right of immediate possession of such land or lot.

4. At such sale if such land or any part or parcel thereof or any
interest therein be sold for a sum in excess of the lien and cost, then
such surplus shall be paid over to the person or persons lawfully
entitled thereto as such rights are determined by the court in its decree
in said cause.

5. If the court shall upon the hearing of such cause determine the title
of the complainant to be valid it shall so decree. In all proceedings
under this section, the rules of pleading, process and procedure,
together with rights of appeal and proceedings on appeal, now or that may
hereafter in this state be applicable to suits to quiet title, when not
inconsistent with or contradictory to the provisions of this chapter,
shall prevail. The remedies granted by this section and section 140.570
shall not be held exclusive but in addition to any applicable remedies
now or hereafter existing. (RSMo 1939 § 11169)

1. The owner or occupant of any land or lot sold for taxes, or
any other persons having an interest therein, may redeem the same at any
time during the one year next ensuing, in the following manner: by paying
to the county collector, for the use of the purchaser, his heirs or
assigns, the full sum of the purchase money named in his certificate of
purchase and all the cost of the sale together with interest at the rate
specified in such certificate, not to exceed ten percent annually, except
on a sum paid by a purchaser in excess of the delinquent taxes due plus
costs of the sale, no interest shall be owing on the excess amount, with
all subsequent taxes which have been paid thereon by the purchaser, his
heirs or assigns, with interest at the rate of eight percent per annum on
such taxes subsequently paid, and in addition thereto the person
redeeming any land shall pay the costs incident to entry of recital of
such redemption.

2. Upon deposit with the county collector of the amount necessary to
redeem as herein provided, it shall be the duty of the county collector
to mail to the purchaser, his heirs or assigns, at the last post office
address if known, and if not known, then to the address of the purchaser
as shown in the record of the certificate of purchase, notice of such
deposit for redemption.

3. Such notice, given as herein provided, shall stop payment to the
purchaser, his heirs or assigns, of any further interest or penalty.

4. In case the party purchasing said land, his heirs or assigns, fails to
take a tax deed for the land so purchased within six months after the
expiration of the one year next following the date of sale, no interest
shall be charged or collected from the redemptioner after that time.
(RSMo 1939 § 11145, A.L. 2003 S.B. 295, A.L. 2004 S.B. 1012)

Infants and incapacitated and disabled persons as defined in
chapter 475, RSMo, may redeem any lands belonging to them sold for taxes,
within one year after the expiration of such disability, in the same
manner as provided in section 140.340 for redemption by other persons.
(RSMo 1939 § 11146, A.L. 1983 S.B. 44 & 45, A.L. 2003 S.B. 295)

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. (RSMo 1939 §
11147, A.L. 2003 S.B. 295)

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. (RSMo 1939 §
11148, A.L. 2003 S.B. 295)

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 canceled 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. (RSMo 1939 §
11176)

Any person purchasing property at a delinquent land tax auction
shall not acquire the deed to the real estate, as provided for in section
140.420, until the person meets with the following requirement or until
such person makes affidavit that a title search has revealed no publicly
recorded deed of trust, mortgage, lease, lien or claim on the real
estate. At least ninety days prior to the date when a purchaser is
authorized to acquire the deed, the purchaser shall notify any person who
holds a publicly recorded deed of trust, mortgage, lease, lien or claim
upon that real estate of the latter person's right to redeem such
person's publicly recorded security or claim. Notice shall be sent by
certified mail to any such person, including one who was the publicly
recorded owner of the property sold at the delinquent land tax auction
previous to such sale, at such person's last known available address.
Failure of the purchaser to comply with this provision shall result in
such purchaser's loss of all interest in the real estate. If any real
estate is purchased at a third-offering tax auction and has a publicly
recorded deed of trust, mortgage, lease, lien or claim upon the real
estate, the purchaser of said property at a third-offering tax auction
shall notify anyone with a publicly recorded deed of trust, mortgage,
lease, lien or claim upon the real estate pursuant to this section. Once
the purchaser has notified the county collector by affidavit that proper
notice has been given, anyone with a publicly recorded deed of trust,
mortgage, lease, lien or claim upon the property shall have ninety days
to redeem said property or be forever barred from redeeming said
property. If the county collector chooses to have the title search done
then the county collector must comply with all provisions of this
section, and may charge the purchaser the cost of the title search before
giving the purchaser a deed pursuant to section 140.420. (L. 1984 S.B.
707, A.L. 1987 H.B. 283, A.L. 1996 H.B. 1469 merged with S.B. 914, A.L.
1998 S.B. 778, A.L. 2003 S.B. 295)

In all cases where lands have been or may hereafter be sold for
delinquent taxes, penalty, interest and costs due thereon, and a
certificate of purchase has been or may hereafter be issued, it is hereby
made the duty of such purchaser, his heirs or assigns, to cause a deed to
be executed and placed on record in the proper county within two years
from the date of said sale; provided, that on failure of said purchaser,
his heirs or assigns so to do, then and in that case the amount due such
purchaser shall cease to be a lien on said lands so purchased as herein
provided. Certificates of purchase cannot be assigned to nonresidents or
delinquent taxpayers. Any person purchasing property at a delinquent land
tax sale shall pay to the collector the fee necessary for the recording
of such collector deed to be issued. It shall be the responsibility of
the collector to record the deed before delivering such deed to the
purchaser of the property. (RSMo 1939 § 11137, A.L. 2003 S.B. 295)

If no person shall redeem the lands sold for taxes within one
year from the sale, at the expiration thereof, and on production of
certificate of purchase, the collector of the county in which the sale of
such lands took place shall execute to the purchaser, his heirs or
assigns, in the name of the state, a conveyance of the real estate so
sold, which shall vest in the grantee an absolute estate in fee simple,
subject, however, to all claims thereon for unpaid taxes except such
unpaid taxes existing at time of the purchase of said lands and the lien
for which taxes was inferior to the lien for taxes for which said tract
or lot of land was sold. (RSMo 1939 § 11149, A.L. 2003 S.B. 295)

In all cases of sale of lands for taxes, if the purchaser or his
assigns shall die before a deed shall be executed on such sale, the deed
may be executed by the collector, to his heirs at law or devisees; which
deed shall vest the title in the heirs or devisees of such deceased
person in the same manner and liable to like claims of creditors and
other persons as if the same had been executed to such deceased person
immediately previous to his death, or the executor or administrator may
assign the certificate of purchase, and the deed may issue to the
assignee thereof. (RSMo 1939 § 11161)

Every holder of a certificate of purchase shall before being
entitled to apply for deed to any tract or lot of land described therein
pay all taxes that have accrued thereon since the issuance of said
certificate, or any prior taxes that may remain due and unpaid on said
property, and the lien for which was not foreclosed by sale under which
such holder makes demand for deed, and any purchaser that shall suffer a
subsequent tax to become delinquent, such first purchaser shall forfeit
all liens on such lands so purchased. Said holder of a certificate of
purchase permitting a subsequent certificate to issue on the same
property shall, on notice from the county collector, surrender said
certificate of purchase immediately to the county collector. Upon
surrender of such certificate of purchase any surplus moneys paid by the
first holder of the certificate of purchase and remaining unclaimed
pursuant to section 140.230 shall be paid without interest to such holder
of the certificate. (RSMo 1939 § 11152, A.L. 2003 S.B. 295)

When conveyances are delivered for lands sold for taxes the
certificates therefor shall be canceled and filed away by the collector;
and in case of the loss of any certificate, on being fully satisfied
thereof by due proof, or upon the production of a certified copy thereof,
the collector may execute and deliver the proper conveyance, and file
such proof in his office. (RSMo 1939 § 11153)

1. Such conveyance shall be executed by the county collector,
under his hand and seal, witnessed by the county clerk and acknowledged
before the county recorder or any other officer authorized to take
acknowledgments and the same shall be recorded in the recorder's office
before delivery; a fee for recording shall be paid by the purchaser and
shall be included in the costs of sale.

2. Such deed shall be prima facie evidence that the property conveyed was
subject to taxation at the time assessed, that the taxes were delinquent
and unpaid at the time of sale, of the regularity of the sale of the
premises described in the deed, and of the regularity of all prior
proceedings, that said land or lot had not been redeemed and that the
period therefor had elapsed, and prima facie evidence of a good and valid
title in fee simple in the grantee of said deed; and such deed shall be
in the following form, as nearly as the nature of the case will admit,
namely:

Whereas, A. B. did, on the .......... day of ....... , 20.., produce to
the undersigned, C. D., collector of the county of in the state of
Missouri, a certificate of purchase, in writing, bearing date the
........ day of ......... 20.., signed by E. F., who at the last
mentioned date was collector of said county, from which it appears that
the said A. B. did, on the ................ day of ....... , 20..,
purchase at public auction at the door of the courthouse in said county,
the tract, parcel or lot of land lastly in this indenture described, and
which lot was sold to .............. for the sum of ........ dollars and
........ cents, being the amount due on the following tracts or lots of
land, returned delinquent in the name of G. H., for nonpayment of taxes,
costs and charges for the year ....... , namely: (Here set out the lands
offered for sale); which said lands have been recorded, among other
tracts, in the office of said collector, as delinquent for the nonpayment
of taxes, costs, and charges due for the year last aforesaid, and legal
publication made of the sale of said lands; and it appearing that the
said A. B. is the legal owner of said certificate of purchase and the
time fixed by law for redeeming the land therein described having now
expired, the said G. H. nor any person in his behalf having paid or
tendered the amount due the said A. B. on account of the aforesaid
purchase, and for the taxes by him since paid, and the said A. B., having
demanded a deed for the tract of land mentioned in said certificate, and
which was the least quantity of the tract above described that would sell
for the amount due thereon for taxes, costs and charges, as above
specified, and it appearing from the records of said county collector's
office that the aforesaid lands were legally liable for taxation, and has
been duly assessed and properly charged on the tax book with the taxes
for the years ........;

Therefore, this indenture, made this ............ day of....., 20..,
between the state of Missouri, by C. D., collector of said ............
county, of the first part, and the said A. B., of the second part,
Witnesseth: That the said party of the first part, for and in
consideration of the premises, has granted, bargained and sold unto the
said party of the second part, his heirs and assigns, forever, the tract
or parcel of land mentioned in said certificate, situate in the county of
........, and state of Missouri, and described as follows, namely: (Here
set out the particular tract or parcel sold), To have and to hold the
said last mentioned tract or parcel of land, with the appurtenances
thereto belonging, to the said party of the second part, his heirs and
assigns forever, in as full and ample a manner as the collector of said
county is empowered by law to sell the same.

In Testimony Whereof, the said C. D., collector of said county of .......
, has hereunto set his hand, and affixed his official seal, the day and
year last above written.

Witness: .......................... (L.S.)

Collector of ............... County. State of Missouri, .... County, ss:

Before me, the undersigned, ...., in and for said county, this day,
personally came the above-named C. D., collector of said county, and
acknowledged that he executed the foregoing deed for the uses and
purposes therein mentioned.

In Witness Whereof, I have hereunto set my hand and seal this ....... day
of........., 20.....

........................... (L.S.) (RSMo 1939 § 11150)

(1976) Tax deed held void for failure to state the years of nonpayment of
taxes as required by this section despite fact it was amended and
rerecorded because amended deed was not reexecuted by collector or
rewitnessed by county clerk or reacknowledged. Heppler v. Esther (A.),
534 S.W.2d 533.

1. In case circumstances should exist requiring any variation
from the foregoing form, in the recital part thereof, the necessary
change shall be made by the county collector executing such deed, and the
same shall not be vitiated by any such change, provided the substance be
retained.

2. The county collector shall be entitled to demand and receive from the
person applying therefor, for each tax deed, one dollar and fifty cents,
which shall include the acknowledgment. (RSMo 1939 § 11151)

A record shall be kept by the county collector in his office
containing a brief description of the lands by him conveyed on sales for
taxes, the name of the person charged therewith, the date of the sale,
the name of the purchaser, the amount for which it sold, the name of the
grantee in the deed, and the date of its execution. (RSMo 1939 § 11154)

Whenever the owner of any tract, lot, parcel or piece of land is
deprived of his title thereto, or to some portion thereof, or by reason
of any suit in relation thereto is put to expense, damages, costs or
charges, by reason of the failure of the county collector to give proper
credit for any taxes paid by him, or whenever any tract, parcel or lot of
land shall have been assessed to two or more different persons and the
entire tax shall have been paid by either of them, and the collector
shall sell such land as delinquent on account of the nonpayment by the
other party of the taxes assessed against him thereon, the party damaged
by such sale, or his legal representatives, may, in an action against the
officer by whose act or omission such damages have been caused, or upon
his official bond, recover a judgment for the amount of all the damages,
costs and charges to which such owner may have been subjected in
consequence of such failure or such dereliction of duty, and in addition
a ten percent penalty thereon. (RSMo 1939 § 11172)

The sale of lands for taxes shall not be invalid on account of
such lands having been listed or charged on the tax book in any other
name than that of the rightful owner. (RSMo 1939 § 11160)

1. No tax authorized by the laws of this state, and which shall
be assessed on any property within this state by any officer authorized
to make assessments shall be held to be illegal or invalid for want of
any matter of form in any proceeding not affecting the merits of the
case, and which shall not prejudice the rights of the party assessed.

2. And all taxes assessed upon any property in this state shall be
presumed to be legally assessed until the contrary is affirmatively
shown, and no sale of real estate for the nonpayment of the taxes thereon
shall be rendered invalid by showing that any certificate, return,
affidavit or other paper required to be made and filed in any office is
not found in any office where the same ought to be filed or found, but
until the contrary is proven the presumption shall be in all cases that
such certificate, return, affidavit or other paper was properly made and
filed in the proper office. (RSMo 1939 § 11171)

No irregularity in the assessment roll, no omission from the
same, nor mere irregularity of any kind in any of the proceedings, shall
invalidate any such proceeding, or the title conveyed by the tax deed;
nor shall any failure of any officer or officers to perform the duties
assigned him or them, on the day or within the time specified, work any
invalidation of any such proceedings, or of such deed, and no overcharge
as to a part of the taxes or costs, nor payment of such taxes or costs,
shall invalidate a sale for taxes, except as to part of the real estate
sold to the proportion of the whole thereof as such part of the taxes and
costs is to the whole amount for which such land was sold. Acts of
officers de facto shall be as valid as if they were officers de jure, and
if a deed would be valid as to the sale for any one tax, it shall not be
impaired by any irregularity, error or defect in the proceedings or sale
for any other tax or taxes. (RSMo 1939 § 11213)

Prior revisions: 1929 § 9979; 1919 § 12969; 1909 § 11521

No sale or conveyance of land for taxes shall be valid if at the
time of being listed such land shall not have been liable to taxation,
or, if liable, the taxes thereon shall have been paid before sale, or if
the description is so imperfect as to fail to describe the land or lot
with reasonable certainty and for the first two enumerated causes, the
money paid by the purchaser at such void sale shall be refunded, with
interest, out of the county treasury, on order of the county commission.
(RSMo 1939 § 11156)

1. Whenever the county collector shall discover, prior to the
conveyance of any lands sold for taxes, that the sale was for any cause
whatever, invalid, he shall not convey such lands; but the purchase money
and the interest thereon shall be refunded out of the county treasury to
the purchaser, his representatives or assigns, on the order of the county
commission.

2. Such invalid sale shall suspend for the period intervening between the
date of the sale and the discovery of its invalidity the running of the
statute of limitations.

3. In such cases the county collector shall make an entry opposite to
such tracts or lots in the record of certificates of purchase issued or
redemption record that the same was erroneously sold, and the cause of
invalidity, and such entry shall be prima facie evidence of fact therein
stated. He shall notify the county clerk of such action, whose duty it
shall be to make a like entry upon his sale record. (RSMo 1939 § 11155)

If any conveyance for taxes shall prove to be invalid and
ineffectual to convey title because the description is insufficient, or
for any other cause than the first two enumerated in section 140.530, the
lien which the state has on such lands shall be transferred to and vested
in the grantee, his heirs and assigns, who shall be entitled to a lien on
such land for the amount of taxes, interest and penalty, legally due
thereon at the time of such sale, with interest, together with the amount
of all subsequent taxes paid, with interest, and such lands shall be
bound for the payment thereof. (RSMo 1939 § 11157)

Every person holding a lien upon any real estate in this state
by virtue of any illegal or invalid tax deed, shall, upon the payment or
tender to him by the owner or any person having an interest in such real
estate, of the full amount of said lien, together with the sum of one
dollar and twenty-five cents, and together with any sum that may be due
him as an occupying claimant, make, execute and acknowledge before some
officer authorized to take acknowledgment of deeds, and deliver to the
person making such payment or tender a deed of release, releasing to the
owner of such real estate all claims the holder of such invalid tax deed
has on such real estate on account of such tax deed; and upon the failure
of the holder of such lien to execute such deed of release as herein
provided for, after demand, he shall be subject to an action in any court
of competent jurisdiction to quiet the title of such real estate as
against such lien, in favor of the person making such payment or tender,
and shall be liable in said action for all costs accruing therein
including a reasonable fee for the plaintiff's attorney in such action.
(RSMo 1939 § 11158)

1. If any conveyance made by the county collector, pursuant to a
sale made for the nonpayment of taxes, under this or any former tax law,
shall prove to be invalid and ineffectual to convey title for any other
cause than such as are enumerated in section 140.610 the lien which the
state had on such land for state, county, township, school and all lawful
purposes, together with all lawful charges, shall remain in full force,
and shall be transferred by such deed to the grantee and vested in him,
his heirs and assigns, who shall be entitled to a lien upon such lands,
and the same shall be bound for the final payment thereof; and in case
judgment be rendered against the person holding the title from the
collector, as aforesaid, for the recovery of such land, in an action of
ejectment or other action, either at law or in equity, brought by the
owners of such lands, heirs or assigns, the court shall ascertain the
amount due to the party holding such tax deed and from whom due for
principal and interest and for all improvements made by him on such lands
including subsequent taxes paid with interest, and shall decree the
payment thereof within such reasonable time by the owner of such land; if
there be an owner of any life estate or any other person first liable for
the payment of such taxes, such ownership and liability shall be
ascertained by the court and entered of record in such cause, and in
default of such payment the court shall decree that such life estate, the
interest of such debtor in such lands and the fee simple thereof, shall
be sold therefor or sufficient thereof to pay the amount of such
improvements, principal and interest as above set forth, due to the party
having the collector's deed, his heirs and assigns.

2. Such property shall be offered and such sales shall be made in the
order, and in the manner and form as provided in section 140.330;
provided, that there shall be no right of redemption of such property or
of any such interest therein, after the date of sale, and the sheriff
shall, upon receipt of the purchase money, execute to the purchaser a
deed in fee simple or a lease for the unexpired term of the part or
interest so sold, as the case may be, and the purchaser shall have the
right of immediate possession of such land or lot and the improvements
thereon. At such sale if such land or any part or parcel thereof or any
interest therein be sold for a sum in excess of the lien and cost, then
such surplus shall be paid over to the person or persons lawfully
entitled thereto as such rights are determined by the court in its decree
in said cause. (RSMo 1939 § 11170)

Any person hereafter putting a tax deed on record in the proper
county shall be deemed to have set up such a title to the land described
therein as shall enable the party claiming to own the same land to
maintain an action for the recovery of the possession thereof against the
grantee in deed, or any person claiming under him, whether such grantee
or person is in actual possession of the land or not. (RSMo 1939 § 11178)

Prior revisions: 1929 § 9965; 1919 § 12955; 1909 § 11507

Any suit or proceeding against the tax purchaser, his heirs or
assigns, for the recovery of lands sold for taxes, or to defeat or avoid
a sale or conveyance of lands for taxes, except in cases where the taxes
have been paid or the land was not subject to taxation, or has been
redeemed as provided by law, shall be commenced within three years from
the time of recording the tax deed, and not thereafter; provided, that
where the person claiming to own such land shall be an infant, or an
incapacitated person, then such suit may be brought at any time within
two years after the removal of such disability. (RSMo 1939 § 11177, A.L.
1983 S.B. 44 & 45)

Prior revisions: 1929 § 9964; 1919 § 12954; 1909 § 11506a

1. No suit or action in any of the courts of this state, either
at law or in equity, shall hereafter be maintained by any person or
corporation, against any other person or corporation, for the
determination of the title to, or for the recovery of the possession of,
any lands which shall have been sold for taxes, or any interest in any
such lands, or for the setting aside or cancellation of any tax deed or
sale of land for taxes alleged to have been void, voidable or defective,
unless such person or corporation so seeking to recover such lands, or
some interest therein, or the setting aside of such tax deed or tax sale,
shall in his petition offer to refund to the defendant therein, or to
such other person or corporation, from whom and against whom such
recovery is sought, in such action, all taxes paid by such defendant, or
other persons, and his grantors, remote or immediate, or by those under
whom he claims, together with interest thereon from the date of payment
of such taxes to the date of the judgment in such action.

2. No actual tender shall be required to be made by such plaintiff or
other person seeking such recovery or cancellation of such deed, but it
shall be deemed sufficient if an offer to pay the same, as soon as the
amount thereof shall be ascertained, shall be made and set out in such
petition.

3. All courts before which any such action may be brought or maintained
shall, if the judgment in such action be adverse to the defendant, or
defendants therein, and the recovery of such land, or any interest
therein, be adjudged or decreed, find and adjudge by its decree or
judgment the amount of money due to the defendant, or to other persons,
on account of taxes or interest thereon paid as aforesaid by defendant or
his grantors as aforesaid, and all such courts may, if such relief be
prayed for in the answer, or the other pleading of the defendant, or
other person, entitled to reimbursement, adjudge and decree that the
amount so found by the court, or a jury, shall be and constitute a lien
upon the lands recovered or in controversy. (RSMo 1939 § 11179)

Prior revisions: 1929 § 9966; 1919 § 12956; 1909 § 11508

In all suits and controversies involving the title of land
claimed and held by virtue of the deed executed by the county collector
for nonpayment of taxes thereon, under this tax law, the person claiming
by adverse title to such deed shall be required to prove, in order to
defeat the title conveyed by such deed, either that the land described
therein was not subject to taxation at the date of assessment of the tax
for which it was sold, or that the taxes for the nonpayment of which the
land was sold were paid to the proper officer within the time limited by
law therefor, or that the same had not been assessed for the taxes for
the nonpayment of which it was sold, or that the same had been redeemed
pursuant to law, or that a certificate in proper form had been given by
the proper officer, within the time limited by law for paying taxes or
for redeeming from sales made for the nonpayment thereof, stating no
taxes were due at the time such sale was made, or that at the date of the
deed the redemption period had not expired. (RSMo 1939 § 11162)

(1977) Held, inadequacy of consideration is not a ground for setting
aside a tax deed. Powell v. County of St. Louis (Mo.), 559 S.W.2d 189.

1. The books and records belonging to the office of county clerk
and collector certified by said officers respectively, shall be deemed
prima facie evidence to prove the issuance of any certificate, the sale
of any land or lot for taxes, the redemption of the same or payment of
taxes thereon.

2. The county collector shall, at the expiration of his term of office,
pay over to his successor in office all moneys in his hands received for
redemption from sale for taxes on real property. (RSMo 1939 § 11167)

1. Any defendant in an action under section 140.600, in addition
to any other defense he may have, may set up in his answer or other
pleading, a claim for taxes and interest thereon paid by him or other
person under whom he claims the land and may pray that the amount of such
taxes and interest, when ascertained by the court or jury, if the
judgment of the court be adverse to him, shall be decreed a lien on the
land or interest therein.

2. Any such claim shall in no wise affect the merit of any other defense
which may be pleaded, but shall be allowed as a matter of course arising
out of the litigation. (RSMo 1939 § 11180, A. 1949 S.B. 1024)

Prior revisions: 1929 § 9967; 1919 § 12957; 1909 § 11509

Nothing in this chapter contained shall be construed to
authorize a personal judgment against any owner of any land or lot, or of
any interest therein, for any real estate tax levied and/or assessed
against such land or lot, nor shall this law be so construed as to change
in any manner whatsoever the method or mode now or that may hereafter be
provided by law for the collection of drainage and/or levee assessments,
or other special assessments. (RSMo 1939 § 11175)

The state tax commission shall prescribe the forms of all
certificates, blanks and books required under the provisions of this law
and shall, with the advice of the attorney general, decide all questions
that arise in reference to the true construction or interpretation of
this law, or any part thereof, with reference to the powers and duties of
county or township tax officers, and the decision shall have force and
effect until modified or annulled by the judgment or decree of a court of
competent jurisdiction. (RSMo 1939 § 11164, A.L. 1959 H.B. 106)

Whenever the word "collector" is used in sections 140.050 to
140.660, as applicable to counties which have adopted township
organization, it shall be construed to mean "treasurer and ex officio
collector". Where applicable it shall also refer to the collector, or
other proper officer, collecting taxes in any city or town. Where
applicable the word "county" as used in sections 140.050 to 140.660 shall
be construed "city" and the words "county clerk" shall be construed "city
clerk or other proper officer". (RSMo 1939 § 11174, A.L. 1959 H.B. 106)

1. The collectors of all cities and incorporated towns having
authority to levy and collect taxes under their respective charters or
under any law of this state, which return their delinquent tax lists to
the county collector to collect, shall, on or before the first Monday in
March, annually, return to the county collector a list of lands and lots
on which the taxes or special assessments levied by the city or
incorporated town remain due and unpaid.

2. The county collector shall receipt for the aggregate amount of the
delinquent taxes, which receipt shall be held by the treasurer of the
city or town, and shall stand as evidence of indebtedness upon the part
of the county collector and his bondsmen to the city or town, until
settlement in full has been made by payment to the treasurer or his
successor of all taxes thus receipted for, or by a return of the part as
is uncollectible. (RSMo 1939 § 11202, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9970; 1919 § 12960; 1909 § 11512

The power to collect such city or incorporated town tax or
special assessments before sale is hereby given to the county collector
after said delinquent list is received by him. (RSMo 1939 § 11203)

Prior revisions: 1929 § 9971; 1919 § 12961; 1909 § 11513

Real property is in all cases liable for all taxes due any city
or incorporated town, and a lien is created in favor of the state of
Missouri for all these taxes, and the interest and costs provided by law,
the same as for state and county taxes, which lien shall be enforced as
in this chapter provided. (RSMo 1939 § 11206, A.L. 1959 H.B. 106)

Prior revisions: 1929 § 9974; 1919 § 12964; 1909 § 11516

The tax and special assessments on the property contained in the
delinquent list of such city or incorporated town shall be added to the
same property, if the same property is contained in the delinquent list
for state and county tax, in a separate column in such list. (RSMo 1939 §
11204)

Prior revisions: 1929 § 9972; 1919 § 12962; 1909 § 11514

1. The county collector shall, whenever he makes a statement of
tax collections to the county commission as required by law, also furnish
the treasurers of the cities and incorporated towns a statement of all
delinquent and back taxes due such cities and towns which have been
collected to that date, accompanied by the amount thus collected.

2. The county collector, except in those counties having a population in
excess of one hundred thousand, shall be allowed the same commissions for
collecting city or incorporated town taxes as are allowed him for
collecting state and county taxes, but no other commission shall be
allowed any officer of any such city or town for receiving or disbursing
said money unless authorized by charter or ordinance; and for any default
in paying over such taxes to the city or town treasurer, such county
collector and his sureties shall be proceeded against on such county
collector's official bond. A certified copy of said bond, from the
records of the county clerk's office, shall be taken as evidence and be
of the same effect in all courts of this state as the original bond
required by this chapter to be filed in the office of the secretary of
state. (RSMo 1939 § 11205, A.L. 1945 p. 1822)

Prior revisions: 1929 § 9973; 1919 § 12963; 1909 § 11515

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. (L. 1996 H.B. 979)

1. Tangible personal property taxes assessed on and after
January 1, 1946, and all personal taxes delinquent at that date, shall
constitute a debt, as of the date on which such taxes were levied for
which a personal judgment may be recovered against the party assessed
with such taxes before any court of this state having jurisdiction.

2. All actions commenced pursuant to this law shall be prosecuted in the
name of the state of Missouri, at the relation and to the use of the
collector and against the person or persons named in the tax bill, and in
one petition and in one count thereof may be included the said taxes for
all such years as may be delinquent and unpaid, and said taxes shall be
set forth in a tax bill or bills of said personal back taxes duly
authenticated by the certificate of the collector and filed with the
petition; and said tax bill or tax bills so certified shall be prima
facie evidence that the amount claimed in said suit is just and correct,
and all notices and process in suits pursuant to this chapter shall be
sued and served in the same manner as in civil actions, and the general
laws of this state as to practice and proceedings and appeals and writs
of error in civil cases shall apply, as far as applicable, to the above
actions; provided, however, that in no case shall the state, county, city
or collector be liable for any costs nor shall any be taxed against them
or any of them.

3. For the purpose of this chapter, personal tax bills shall become
delinquent on the first day of January following the year the taxes are
due, and suits thereon may be instituted on and after the first day of
February following, and within three years from said day. If the
collector, after using due diligence, is unable to collect any personal
property taxes charged in the delinquent tax list within three years
following the year the taxes are due, the collector may remove such
personal property taxes from the delinquent or back taxes books in the
same manner as real estate is removed under section 137.260, RSMo. Such
abated amounts shall be reported on the annual settlement made by a
collector of revenue.

4. Said personal tax shall be presented and allowed against the estates
of deceased or insolvent debtors, in the same manner and with like
effect, as other indebtedness of said debtors. The remedy hereby provided
for the collection of personal tax bills is cumulative, and shall not in
any manner impair other methods existing or hereafter provided for the
collection of the same. (RSMo 1939 § 11112, A.L. 1945 p. 1847, A.L. 1998
H.B. 1531 merged with S.B. 778, A.L. 2004 S.B. 1012)

Prior revisions: 1929 § 9940; 1919 § 12932; 1909 § 11487

1. Before any suit shall be brought to recover delinquent
tangible personal property taxes, the collector shall notify the
delinquent taxpayer by regular mail, addressed to the last known address
of such taxpayer, that there are taxes assessed against him, stating the
amount due and the years for which they are due, and that if the same are
not paid within thirty days an action will be brought to recover such
taxes; for which notice a fee of twenty-five cents may be charged and
collected by the collector. In any action to recover said personal
property taxes a certificate of the collector that he has mailed said
notice as herein required and giving the date of such mailing shall be
attached to the petition and shall constitute prima facie evidence that
such notice has been duly given.

2. In each such action a fee in the amount of ten percent of the taxes
due, but in no event less than five dollars, shall be allowed the
attorney for the collector. Such attorney fee and all collector's fees
shall be included in the judgment for taxes in such action. (RSMo 1939 §
11113, A.L. 1945 p. 1847, A.L. 1951 p. 868)

Prior revisions: 1929 § 9941; 1919 § 12933

All officers required by law to receive and pay over to the
collectors any part of the state and county revenue shall receive as full
compensation, commission on the amount received at the rate of two
percent; provided, that in counties of the first and second class and the
city of St. Louis, such commission shall be paid by all officers
receiving such compensation to the county or city treasury as provided by
law. (RSMo 1939 § 11232, A.L. 1945 p. 1823, A.L. 1945 p. 1956)

Prior revisions: 1929 § 10001; 1919 § 12991; 1909 § 11543

CROSS REFERENCE: Individual liability of such officers, RSMo 139.300

For all taxes administered by the department of revenue, the
director may enter into contracts with private attorneys or professional
collection agencies for the collection of delinquent taxes owed by
residents or nonresidents of the state of Missouri; except that, any
contract let pursuant to this section shall be awarded in the manner
prescribed by chapter 34, RSMo, and shall be subject to appropriation
made therefor. Any contract entered into pursuant to this section shall
not provide for a collection fee in excess of twenty-five percent of the
amount collected. (L. 1983 1st Ex. Sess. H.B. 10 § 2, A.L. 1986 S.B. 669,
et al.)

1. If a vendor identified by the department of revenue is
determined by the department to owe tax, the office of administration
shall transfer an amount equal to the tax owed from the payment due the
vendor not to exceed the amount of tax owed to the department of revenue.

2. Upon transfer of funds to the department of revenue pursuant to
subsection 1 of this section, the department shall notify by certified
mail the taxpayer whose payment is sought to be transferred. Such notice
shall clearly set forth the name of the taxpayer, the amount of tax due,
the taxpayer's opportunity to give written application for a hearing to
contest the setoff within thirty days of the date of receipt of the
notice and that failure to apply for such a hearing, in writing, within
the thirty-day period will be deemed a waiver of the opportunity to
contest the setoff and will constitute liquidation of the debt. If the
application for hearing alleges a defense to the nature or amount of the
claim upon which the setoff is based which requires an evidentiary
hearing, the department shall promptly conduct such hearing, in
accordance with the provisions of chapter 536, RSMo. Failure of the
debtor to make application for a hearing shall constitute liquidation of
the debt. If the debt is based on a court or administrative order, the
debtor shall be entitled to assert only those defenses which arose
subsequent to such court or administrative order, and no issue may be
raised at the hearing which has previously been litigated. (L. 1986 S.B.
669, et al. § 3, A.L. 1993 H.B. 874)

Effective 7-1-93

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