Missouri Statute | Act | Code |Taxation And Revenue| US Code - US Statute | Chapter 141 Delinquent Taxes--first Class Counties And St. Louis City

The collectors of counties of the first class, except counties
of the first class not having a charter form of government, shall proceed
to collect the taxes contained in the back tax book or recorded list of
the delinquent land and lots in the collector's office as herein
required, and any person interested in or the owner of any tract of land
or lot contained in the back tax book or in the recorded list of
delinquent lands and lots in the collector's office may redeem such tract
of land or town lot, or any part thereof, from the state's or county's
lien thereon, by paying to the proper collector the amount of the
original taxes, as charged against such tract of land or town lot
described in the back tax book or recorded* list of delinquent lands and
lots in the collector's office, together with interest on the same from
the day upon which such tax first became delinquent at the rate of ten
percent per annum and the costs until January 1, 1983, and beginning on
January 1, 1983, at the rate of eighteen percent per annum and the costs;
except that, if the suit has been commenced against any person owing
taxes on any tract of land or town lot contained in such back tax book or
recorded list of delinquent land and lots in the collector's office, for
the collection of taxes due on the same, the person desiring to redeem
any such tract of land or town lot before judgment shall, in addition to
the original tax, the interest and costs, including attorney's fee
accruing under sections 141.010 to 141.160, pay the county collector all
necessary costs incurred in the court where the suit is pending, and the
county collector shall account to the clerk of the court in which such
suit is filed for the court costs so collected. (RSMo 1939 § 11386, A.L.
1945 p. 1946 § 11378, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al.)

*Word "record" appears in original rolls.

The provisions of the law with reference to the compromise of
taxes shown on the back tax book or recorded list of delinquent lands and
lots in the collector's office shall apply to and shall also authorize
the compromise of any judgment for taxes after the same had been rendered
therefor and up to that time when the property shall be sold under
execution issued on said judgment; such compromise to be authorized by
the same officials and under the same conditions as set forth under
existing law for the compromise of taxes. (RSMo 1939 § 11197, A.L. 1945
p. 1946 § 11391)

The collector shall on the seventeenth day of November of each
year deposit with the county treasurer all county general revenue taxes
collected, as best estimated by him, from November first to November
fifteenth and on the second day of December all of such taxes collected
from November fifteenth to November thirtieth and on the seventeenth day
of December all of such taxes collected from November thirtieth to
December fifteenth and on the fourth day of January all of such taxes
collected from December fifteenth to December thirty-first and on or
before the fifteenth day of March, shall make his final accounting and
deposit and pay over the balance of all funds remaining in his hands and
collected during the preceding year. (L. 1945 p. 1039 § 16)

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

The sheriff may appoint the collector or any deputies designated
by him as deputy sheriffs, and when so appointed, they may serve all
process in suits commenced under sections 141.010 to 141.160 with like
effect as the sheriff himself might do. (RSMo 1939 § 11392, A.L. 1945 p.
1946 § 11390)

1. For the purpose of collecting such tax and prosecuting suits
for taxes under sections 141.010 to 141.160, the collector shall be
authorized to employ an attorney whose compensation, in all counties of
the first class enforcing the collection of delinquent land taxes under
the provisions of sections 141.010 to 141.160 exclusively, shall not be
in excess of three hundred dollars per month, as may be fixed by the
county commission.

2. The salary paid to said attorney shall be in full of all services
rendered the said collector and in lieu of any fees, commissions and
charges fixed by law in enforcing the payment and collection of
delinquent back taxes on real estate; provided that where counties of the
first class are now operating or hereafter may operate under the
provisions of the land tax collection law, and amendments thereto, in
conjunction with the provisions of sections 141.010 to 141.160, the
delinquent land tax attorney shall be compensated for all legal services
performed under the provisions of sections 141.010 to 141.160, and the
land tax collection law in the amount and manner as provided for in said
land tax collection law. (RSMo 1939 § 11387, A.L. 1945 p. 1946 § 11380)

1. Hereafter, in any county of the first class in this state
where the collector of the revenue of the county is required by law to
enforce the lien of the state for back taxes by suit against real estate
charged with the lien, except in counties of the first class not having a
charter form of government, the collector may employ some competent and
reliable abstracter of his county to prepare memoranda of abstract to
lands described in the tax bills to be furnished by the collector showing
all conveyances, liens and charges against the real estate, as shown by
the records of the county, which shall be duly certified to by the
abstracter. The abstracts or memoranda when prepared and certified as
herein specified shall be delivered to the tax attorney employed to bring
the suits and he shall file them with the petition in the case, and they
shall become the property of the purchaser at the tax sale.

2. For preparing the abstracts or memoranda of title referred to in this
section, the abstracter shall receive as compensation therefor a sum not
to exceed ten dollars for each abstract or memorandum furnished. The
charges shall be taxed as costs and shall be paid as other costs in the
case. (RSMo 1939 §§ 11199, 11200, A.L. 1945 p. 1946 §§ 11393, 11394, A.L.
1963 p. 188, A.L. 1973 H.B. 654)

No action for recovery of taxes against real estate shall be
commenced, had or maintained, unless action therefor shall be commenced
within three years after delinquency, except that such three-year
limitation shall not be applicable if any entity conveys any real estate
having a tax-exempt status, and such conveyance causes such real estate
to again become taxable real property and such conveyance has not been
recorded in the office of the recorder in the county in which the real
estate is situated. Such three-year limitation shall only be applicable
upon the date such conveyance is recorded in the deed records of the
county in which the real estate is situated. (RSMo 1939 § 11393, A.L.
1945 p. 1946 § 11388, A.L. 1999 S.B. 394)

All actions commenced under the provisions of sections 141.010
to 141.160 shall be prosecuted in the name of the state of Missouri, at
the relation and to the use of the collector and against the owner of the
property if known, and if not known, then against the last owner of
record as shown by the county records at the time this suit was brought,
and all lands owned by the same person or persons may be included in one
petition and in one count thereof, for the taxes for all such years as
taxes may be due thereon, and said petition shall show the different
years for which taxes are due, as well as the several kinds of taxes or
funds to which they are due, with the respective amounts due to each
fund; all of which shall be set forth in a tax bill of said back taxes,
duly authenticated by the certificate of the collector and filed with the
petition; and said tax bill or bills so certified shall be prima facie
evidence that the amount claimed in said suit is just and correct; and
all notices and process in suits under sections 141.010 to 141.160 shall
be sued out and served in the same manner as in civil actions in circuit
courts; and in case of suits against nonresident unknown parties, or
other owners on whom service cannot be had by ordinary summons, the
proceedings shall be the same as now provided by law in civil actions
affecting real or personal property. In all suits under sections 141.010
to 141.160 the general laws of the state as to practice and proceedings
in civil cases shall apply, so far as applicable and not contrary to this
law. (RSMo 1939 § 11388, A.L. 1945 p. 1946 § 11381)

The judgment, if against the defendant, shall describe the land
upon which taxes are found to be due; shall state the amount of taxes and
interest found to be due upon each tract or lot, and the year or years
for which the same are due, up to the rendition thereof, and shall decree
that the lien of the state be enforced, and that the real estate, or so
much thereof as may be necessary to satisfy such judgment, interest and
costs, be sold, and a special fieri facias shall be issued thereon,
subject to the provisions herein contained, which shall be executed as in
other cases of special judgment and execution, and said judgment shall be
a first lien upon said land. (RSMo 1939 § 11389, A.L. 1945 p. 1946 §
11382)

The lien of general tax judgments provided for in section
141.100 shall be a continuing lien and shall not be barred by lapse of
time or limitation, but shall terminate only upon payment as herein
provided, or sale under execution. (RSMo 1939 § 11195, A.L. 1945 p. 1946
§ 11389)

After judgment shall have been rendered, no execution shall be
levied thereon nor sale under said execution had for a period of two
years from the date of entry of such judgment, during which time the
owner of the property against which judgment has been rendered, or any
person having an interest therein, may redeem the property from said
judgment by paying the amount of the judgment, interest and costs, or the
amount set as a compromise payment under the terms of this law, and if
such payment be made, the judgment shall be released and the taxes marked
paid. (RSMo 1939 § 11189, A.L. 1945 p. 1946 § 11383)

Any provisions of this chapter to the contrary notwithstanding,
the owner of any parcel of real property against which a judgment has
been rendered shall not have the right to redeem such property from said
judgment if at the time of judgment such property is assessed as
residential property and the judgment finds the property has been vacant
for a period of not less than six months prior to the judgment. After a
judgment as provided for in this section becomes final, a sale under
execution of the judgment shall be immediately held as provided under the
applicable provisions of this chapter. (L. 1992 H.B. 1434 & 1490)

1. Whenever a sale under execution on a tax judgment shall be
had, the sheriff shall announce that such sale is subject to the approval
of the court, and the sheriff shall report the sale and the amount of the
bid to the court in which judgment was rendered, and the court shall
appoint two disinterested and competent appraisers, who shall appraise
the value of the property and the improvements thereon.

2. If the amount bid by the purchaser at the execution sale shall exceed
fifty percent of the value of the property, the court shall confirm the
sale, and the sheriff shall execute a deed for the property.

3. If the amount bid by the purchaser is less than fifty percent of the
appraised value of the property, and the title which would be acquired by
the purchaser is subject to other taxes, which are a lien superior to the
lien of the taxes for which the judgment was rendered, and the combined
amount of such prior liens and the amount bid by the purchaser shall
exceed fifty percent of the appraised value of the property, the court
shall likewise confirm the sale, and the sheriff shall execute a deed to
the purchaser.

4. If the amount bid, together with prior tax liens, if any, shall be
less than fifty percent of the appraised value of the property, the court
may require the purchaser to increase his bid to an amount equal to fifty
percent of such appraised value, and if the purchaser agrees so to do,
and makes such additional payment, the sale shall be approved, and the
sheriff shall execute and deliver a deed to the purchaser, but if the
purchaser declines to increase his bid and make such additional payment,
the sale shall be disapproved and the lien of the judgment continued,
subject to the issuance of subsequent executions. (RSMo 1939 § 11191,
A.L. 1945 p. 1946 § 11385)

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

The sheriff shall, subject to the provisions of section 141.130,
execute to the purchasers of real estate under this law a deed for the
property sold which shall be acknowledged before the circuit court of the
county, as in ordinary cases, and which shall convey a title in fee to
such purchaser of the real estate therein named, and shall be prima facie
evidence of title, and that the matters and things therein stated are
true. (RSMo 1939 § 11391, A.L. 1945 p. 1946 § 11386)

Fees shall be allowed for services rendered under the provisions
of sections 141.010 to 141.160 as follows:

(1) To the collector two percent on all sums collected; such percent to
be taxed as costs and collected from the party redeeming, or from the
proceeds of sale, as herein provided;

(2) To the collector for making the back tax book, twenty-five cents per
tract, to be taxed as costs and collected from the party redeeming such
tract;

(3) To the collector, attorney's fees in the sum of five percent of the
amount of taxes actually collected and paid into the treasury after
judgment is obtained or if such taxes are paid before judgment, but after
suit is instituted, two percent on all sums collected and paid into the
treasury; and an additional sum in the amount of two dollars for each
suit instituted pursuant to the provisions of sections 141.010 to
141.160, where publication is not necessary, and in the amount of five
dollars for each suit where publication is necessary, which sums shall be
taxed and collected as other costs;

(4) To the circuit clerk, associate circuit judge, sheriff and printer,
such fees as are allowed by law for like services in civil cases, which
shall be taxed as costs in the case; provided, that in no case shall the
state or county be liable for any such costs, nor shall the county
commission or state auditor or commissioner of administration allow any
claim for any costs incurred by the provisions of this law; provided
further, that all fees collected shall be accounted for and all fees
collected, except those allowed the printer, shall be paid to the county
treasurer at such times and in the manner as otherwise provided by law.
(RSMo 1939 § 11395, A.L. 1945 p. 1946 § 11387)

1. The general law relating to taxation and the collection of
delinquent taxes, as now existing, shall apply to counties of the first
class having a charter form of government insofar as not inconsistent
with the provisions of sections 141.010 to 141.160, except that counties
of the first class operating under a charter form of government may
hereafter elect to operate under the provisions of chapter 140, RSMo, the
general law relating to the collection of delinquent taxes, by the
enactment of an ordinance by the legislative body of such county.

2. The provisions of sections 141.010 to 141.160 shall not apply to
counties of the first class not having a charter form of government, and
such counties shall operate under the provisions of chapter 140, RSMo.
(RSMo 1939 § 11396, A.L. 1945 p. 1946 § 11392, A.L. 1969 p. 250, A.L.
1973 H.B. 654)

Prior revisions: 1929 § 10154; 1919 § 13151

1. In counties of the first class, except counties of the first
class not having a charter form of government, tangible personal property
taxes assessed on and after January 1, 1946, and all personal taxes
delinquent at that date, shall constitute a debt, as of the date on which
such taxes were levied for which a personal judgment may be recovered
against the party assessed with such taxes before any court of this state
having jurisdiction.

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

3. For the purpose of this section, personal tax bills shall become
delinquent on the first day of January following the day when such bills
are placed in the hands of the collector, and suits thereon may be
instituted on and after the first day of April following, and within five
years from that day. Such personal tax shall be presented and allowed
against the estates of deceased or insolvent debtors, in the same manner
and with like effect as other indebtedness of such debtors. (L. 1945 p.
1944 § 1, A.L. 1973 H.B. 654)

1. In all counties of the first class which are subject to and
governed by sections 141.210 to 141.810, the collector may employ a
delinquent tangible personal property tax attorney to represent him in
legal proceedings necessary in the collection of delinquent tangible
personal property taxes, and who shall perform all the duties imposed
upon such attorney by the provisions of sections 141.170 to 141.200 and
other laws not inconsistent herewith, pertaining to the collection of
delinquent tangible personal property taxes, and who shall receive as
full compensation and in lieu of all fees a salary to be fixed by the
county commission, not to exceed six thousand five hundred dollars per
annum, payable in twelve equal monthly installments.

2. In addition the collector may employ and pay, with the approval of the
county commission, an assistant delinquent tangible personal property tax
attorney and such clerical and other assistants as may be necessary to
enable the delinquent tangible personal property tax attorney to
efficiently perform his duties.

3. In all counties of the first class not electing to adopt the
provisions of said land tax collection law, except counties of the first
class not having a charter form of government, the collector may employ
an attorney to represent him in his official capacity in all legal
proceedings instituted by the collector for the collection of delinquent
personal and real estate taxes, and such attorney shall receive, in lieu
of all fees and as full compensation, a salary to be fixed by the county
commission in an amount not exceeding three thousand six hundred dollars
per annum, payable in equal monthly installments. (L. 1945 p. 1944 § 2,
A.L. 1973 H.B. 654)

In all counties of the first class, except counties of the first
class not having a charter form of government, attorneys' fees in the sum
of ten percent on the amount of money actually collected and paid into
the county treasury shall be allowed; provided, however, that in each
case a fee of forty cents may be charged; and provided such fee shall be
collected on all delinquent tangible personal property tax, and such fees
shall be taxed and collected as other costs and penalties and shall not
be deducted from the tax. All fees herein provided for shall be accounted
for and paid to the county treasurer for deposit in the county general
revenue fund as otherwise provided by law. (L. 1945 p. 1944 § 3, A.L.
1973 H.B. 654)

The general law as now existing in all matters relating to
taxation and the collection of delinquent and back taxes on tangible
personal property not specifically provided for in sections 141.170 to
141.200 shall continue to be the law for counties of the first class, but
nothing in this section shall be construed so as to extend any provision
of sections 141.170 to 141.200 to include counties of the first class not
having a charter form of government. (L. 1945 p. 1944 § 4, A.L. 1973 H.B.
654)

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)

Sections 141.210 to 141.810 shall be known by the short title of
"Land Tax Collection Law". (L. 1943 p. 1029 § 1)

(1952) Land Tax Collection Law is not a local or special law prohibited
by § 40, Art. III of the constitution nor does it violate § 8, Art. VI
relating to classification of counties. Collector v. Parcels of Land, 362
Mo. 1054, 247 S.W.2d 83.

The following words, terms and definitions, when used in
sections 141.210 to 141.810, shall have the meanings ascribed to them in
this section, except where the text clearly indicates a different meaning:

(1) "Appraiser" shall mean a state licensed or certified appraiser
licensed or certified pursuant to chapter 339*, RSMo, who is not an
employee of the collector or collection authority;

(2) "Collector" shall mean the collector of the revenue in any county
affected by sections 141.210 to 141.810;

(3) "County" shall mean any county of the first class in this state
having a charter form of government, any county of the first class not
having a charter form of government with a population of at least one
hundred fifty thousand but less than one hundred sixty thousand and any
county of the first class not having a charter form of government with a
population of at least eighty-two thousand but less than eighty-five
thousand;

(4) "Court" shall mean the circuit court of any county affected by
sections 141.210 to 141.810;

(5) "Delinquent land tax attorney" shall mean a licensed attorney-at-
law, employed or designated by the collector as hereinafter provided;

(6) "Land taxes" shall mean taxes on real property or real estate and
shall include the taxes both on land and the improvements thereon;

(7) "Land trustees" and "land trust" shall mean the land trustees and
land trust as the same are created by and described in section 141.700;

(8) "Municipality" shall include any incorporated city or town, or a part
thereof, located in whole or in part within a county of class one, which
municipality now has or which may hereafter contain a population of two
thousand five hundred inhabitants or more, according to the last
preceding federal decennial census;

(9) "Person" shall mean any individual, male or female, firm,
copartnership, joint adventure, association, corporation, estate, trust,
business trust, receiver or trustee appointed by any state or federal
court, trustee otherwise created, syndicate, or any other group or
combination acting as a unit, and the plural as well as the singular
number;

(10) "School district", "road district", "water district", "sewer
district", "levee district", "drainage district", "special benefit
district", "special assessment district", or "park district" shall
include those located within a county as such county is described in
subdivision (3) of this section;

(11) "Sheriff" and "circuit clerk" shall mean the sheriff and circuit
clerk, respectively, of any county affected by sections 141.210 to
141.810;

(12) "Tax bill" as used in sections 141.210 to 141.810 shall represent
real estate taxes and the lien thereof, whether general or special,
levied and assessed by any taxing authority;

(13) "Tax district" shall mean the state of Missouri and any county,
municipality, school district, road district, water district, sewer
district, levee district, drainage district, special benefit district,
special assessment district, or park district, located in any
municipality or county as herein described;

(14) "Tax lien" shall mean the lien of any tax bill as defined in
subdivision (12) of this section;

(15) "Taxing authority" shall include any governmental, managing,
administering or other lawful authority, now or hereafter empowered by
law to issue tax bills, the state of Missouri or any county,
municipality, school district, road district, water district, sewer
district, levee district, drainage district, special benefit district,
special assessment district, or park district, affected by sections
141.210 to 141.810. (L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p.
602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238
merged with S.B. 894)

*Original rolls (S.B. 894, 2000) contain the numerals "393", an apparent
typographical error.

1. The land tax collection law shall apply to all counties of
class one which are now operating under the provisions thereof or which
may hereafter elect to operate under the provisions of sections 141.210
to 141.810 by adoption of a resolution or order of the county commission
of such county, except that counties of the first class not having a
charter form of government may not elect to operate under the provisions
of sections 141.210 to 141.810. Any county commission so adopting such
resolution or order shall file a certified copy thereof within ten days
after the adoption of said resolution or order with the clerk of the
county commission and with the collector of revenue for such county, and
with the mayor and city collector or chief financial officer of each
municipality in such county, as defined by section 141.220.

2. After the adoption of such resolution or order by such county
commission, any such municipality may by resolution or ordinance of its
proper governing authority elect to adopt and come within the provisions
of the land tax collection law, and thereafter shall cooperate with such
county under the provisions of sections 141.210 to 141.810. Any such
county or municipality which shall, in the manner provided herein, have
elected to come within the provisions of sections 141.210 to 141.810 by
adoption of such resolution, order or ordinance, may, after a period of
one year from the effective date of such resolution, order or ordinance,
adopt by similar means a resolution, order or ordinance, rescinding the
election to adopt the provisions of the land tax collection law and
certified copies of such resolution, order or ordinance shall be filed in
the same manner as said original resolution, order or ordinance;
provided, that such resolution, order or ordinance rescinding or
nullifying the election to adopt the provisions of sections 141.210 to
141.810 shall not become effective for one year thereafter nor shall it
invalidate or in any way affect any proceedings in rem for foreclosure
which may have been instituted under the provisions of sections 141.210
to 141.810, but all such actions and proceedings so instituted while the
provisions of said sections were in full force and effect shall be
prosecuted to their conclusion and completion; provided further, that any
county or municipality which may have operated under sections 141.210 to
141.810 prior to the enactment of this section may hereafter elect to
terminate any further operation under sections 141.210 to 141.810 by
proceeding in manner and form and to the same effect as though it had
originally elected to operate under the provisions of sections 141.210 to
141.810.

3. Any city located partly within and partly without a class one county,
which city and county now are or hereafter may be operating under the
provisions of sections 141.210 to 141.810, may collect its delinquent tax
bills imposed against real property located in that part of such city
situated within such class one county, pursuant to the provisions of
sections 141.210 to 141.810; provided, however, that tax bills imposed
against real estate, located in that part of such city outside of the
limits of any such class one county, shall be collected under the
provisions of the charter of any such city, or under such other
provisions as may be provided by law. (L. 1943 p. 1029 § 3, A.L. 1945 p.
1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)

All liens for taxes on real estate shall be upon and against the
real estate only. Any reference in any record of any tax assessor or
collector in any tax bill to any owner or purported owner of the real
estate shall not affect the validity of such tax bill, or the validity of
the tax lien upon the real estate, and shall not impose any personal
liability upon any person whomsoever for any such land tax. (L. 1943 p.
1029 § 5)

1. The respective liens of the tax bills for general taxes of
the state of Missouri, the county, any municipality and any school
district, for the same tax year, shall be equal and first liens upon the
real estate described in the respective tax bills thereof; provided,
however, that the liens of such tax bills for the latest year for which
tax bills are unpaid shall take priority over the liens of tax bills
levied and assessed for less recent years, and the lien of such tax bills
shall rate in priority in the order of the years for which they are
delinquent, the lien of the tax bill longest delinquent being junior in
priority to the lien of the tax bill for the next most recent tax year.

2. All tax bills for other than general taxes shall constitute liens
junior to the liens for general taxes upon the real estate described
therein; provided, however, that a tax bill for other than general taxes,
of the more recent issue shall likewise be senior to any such tax bill of
less recent date.

3. The proceeds derived from the sale of any lands encumbered with a tax
lien or liens, or held by the land trustees, shall be distributed to the
owners of such liens in the order of the seniority of the liens, or their
respective interests as shown by the records of the land trust. Those
holding liens of equal rank shall share in direct proportion to the
amounts of their respective liens. (L. 1943 p. 1029 § 6)

1. Whenever it shall appear that a tax bill has been due and
unpaid for a period of at least two years after the date on which, if a
general tax bill, it became delinquent, or, if a special tax bill, such
bill or any installment thereof became due, the tax lien, represented by
such tax bill, and the tax liens of other delinquent tax bills, shall be
summarily foreclosed in the manner provided in sections 141.210 to
141.810.

2. Ownership of a tax bill, or of a tax sale certificate, or certificate
of purchase, or tax deed, or any other instrument or record of a tax bill
not bearing evidence of cancellation or payment, by the tax district or
taxing authority issuing the same, or by any other owner thereof, shall
be prima facie evidence of the fact that the tax bill or tax lien
represented thereby has not been paid to the tax district or to the owner
of the tax bill or tax lien.

3. The holders of tax sale certificates, certificates of purchase, or tax
deeds, issued by any municipality, shall be on a parity as to priority of
liens and shall have the same rights as the taxing authorities holding or
owning general tax bills for the same tax year, and may in like manner
foreclose their liens under sections 141.210 to 141.810. (L. 1943 p. 1029
§ 4, A.L. 1982 H.B. 1351, et al.)

(2004) Remedy of foreclosure is not available for delinquent special
assessments on property owned by housing authority; section 99.200
exempts housing authorities from collection remedies for all liens except
voluntary liens. In re Foreclosure of Liens v. Housing Authority of
Kansas City, 150 S.W.3d 364 (Mo.App. W.D.).

1. On or before the fifth day of January in each year, all
taxing authorities shall, and any other tax bill owner may, file with the
collector eight copies of a list on a form approved by the collector, of
all parcels of real estate affected by tax liens held and owned by such
taxing authority or person which have been delinquent for two years or*
more. Such list shall also include all delinquent tax bills for any and
all years.

2. The taxing authority or person filing such list shall pay to the
collector a filing fee of one dollar and fifty cents for each parcel of
real estate described therein, which fee shall be charged against each
parcel and collected and accounted for by the collector as other costs.

3. No school district nor any other taxing authority whose taxes are
required by law to be collected by the collector shall file any list nor
pay the filing fee herein provided.

4. If the taxes of any taxing authority are two or more years delinquent,
the other taxing authorities shall, and other tax bill owners may,
include in the said list all tax liens against the said parcel, even
though they are not two years delinquent. (L. 1943 p. 1029 § 8, A.L. 1945
p. 1761, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al.)

*Word "of" appears in original rolls.

Each list shall contain the following:

(1) A description of the land by the smallest legal subdivisions or by
the smallest parts, lots, or parcels when sections and subdivisions
thereof are divided into lots, blocks or parcels and, when such real
estate cannot be so described, then by metes and bounds; any variance in
any description of such real estate from year to year or any such
variance between taxing authorities shall not be material so long as such
descriptions reasonably identify the same land;

(2) A statement of the amount of each tax bill upon such parcel,
including all tax bills thereon which are delinquent, the year of such
assessment, the tract number, if any, of each tax bill, and the date or
dates from which and the rate or rates at which interest and penalties
shall be computed, and an appropriate designation of the owner or holder
of each such tax bill;

(3) The name of the last known person appearing on the records of the
collector in whose name the tax bills on such real estate were listed or
charged for the year preceding the calendar year in which such list is
filed. (L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024)

1. The collector shall compile lists of all state, county,
school, and other tax bills collectible by him which are delinquent
according to his records and he shall combine such lists with the list
filed by any taxing authority or tax bill owner.

2. The collector shall assign a serial number to each parcel of real
estate in each list and if suit has been filed in the circuit court of
the county on any delinquent tax bill included in any list, the collector
shall give the court docket number of such suit and some appropriate
designation of the place where such suit is pending, and such pending
suit so listed in any petition filed pursuant to the provisions of
sections 141.210 to 141.810 shall, without further procedure or court
order, be deemed to be consolidated with the suit brought under sections
141.210 to 141.810, and such pending suit shall thereupon be abated.

3. The collector shall deliver such combined lists to the delinquent land
tax attorney from time to time but not later than April the first of each
year.

4. The delinquent land tax attorney shall incorporate such lists in
petitions in the form prescribed in section 141.410, and shall file such
petitions with the circuit clerk not later than June first of each year.
(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024)

1. The collector shall receipt for the aggregate amount of such
delinquent tax bills appearing on the list or lists filed with him under
the provisions of section 141.290, which receipt shall be held by the
owner or holder of the tax bills or by the treasurer or other
corresponding financial officer of the taxing authority so filing such
list with the collector.

2. The collector shall, on or before the fifth day of each month, file
with the owner or holder of any tax bill or with the treasurer or other
corresponding financial officer of any taxing authority, a detailed
statement, verified by affidavit, of all taxes collected by him during
the preceding month which appear on the list or lists received by him,
and shall, on or before the fifteenth day of the month, pay the same,
less his commissions and costs payable to the county, to the tax bill
owner or holder or to the treasurer or other corresponding financial
officer of any taxing authority; provided, however, that the collector
shall be given credit for the full amount of any tax bill which is bid in
by the land trustees and where title to the real estate described in such
tax bill is taken by the land trust. (L. 1943 p. 1029 § 9)

1. The exclusive power to collect such tax bills of any tax bill
owner or holder or taxing authority under the terms and conditions of
sections 141.210 to 141.810 is hereby given to the collector after suit
has been filed or received by the collector; provided, however, that if
in any year the collector shall fail to institute suit against any parcel
of real estate, as provided herein, then any taxing authority or the
holder of any tax bill may institute a suit under sections 141.210 to
141.810 to foreclose any delinquent tax lien or liens upon such real
estate, such suit to be brought in the name of the collector at the
relation of the taxing authority or tax bill owner who institutes the
suit, and shall have the same effect and be subject to the same procedure
as suits brought by the collector, except that the person bringing such
suit shall deliver a copy of the petition to the collector ten days prior
to filing same.

2. The expenses of all suits so brought including court costs,
publication costs, attorneys' fees and other expenses shall be advanced
by the person bringing such suit, except that if in any such suit so
brought there are tax liens upon the same parcels of* real estate
described therein delinquent two years or more for general state, county
and school purposes, such costs and expenses shall be advanced by the
collector as if the collector had brought the suit. (L. 1943 p. 1029 §
10, A.L. 1982 H.B. 1351, et al.)

*Word "or" appears in original rolls.

1. The collector shall at his option appoint a delinquent land
tax attorney at a compensation of ten thousand dollars per year, or in
counties having a county counselor, the collector shall at his option
designate the county counselor and such of his assistants as shall appear
necessary to act as the delinquent land tax attorney.

2. A delinquent land tax attorney who is not the county counselor, with
the approval of the collector, may appoint one or more assistant
delinquent land tax attorneys at salaries of not less than two hundred
dollars and not more than four hundred dollars per month, and such
clerical employees as may be necessary, at salaries to be fixed by the
collector at not less than three hundred dollars and not more than four
hundred dollars per month; and the appointed delinquent tax attorney may
incur such reasonable expenses as are necessary for the performance of
his duties.

3. The delinquent land tax attorney and his assistants shall perform
legal services for the collector and shall act as attorney for him in the
prosecution of all suits brought for the collection of land taxes; but
they shall not perform legal services for the land trust.

4. Salaries and expenses of a delinquent land tax attorney who is not
also the county counselor, his assistants and his employees shall be paid
monthly out of the treasury of the county from the same funds as
employees of the collector whenever the funds provided for by sections
141.150, 141.270, and 141.620 are not sufficient for such purpose.

5. The compensation herein provided shall be the total compensation for a
delinquent land tax attorney who is not also a county counselor, his
assistants and employees, and when the compensation received by him or
owing to him by the collector exceeds ten thousand dollars in any one
calendar year by virtue of the sums charged and collected pursuant to the
provisions of section 141.150, the surplus shall be credited and applied
by the collector to the expense of the delinquent land tax attorney and
to the compensation of his assistants and employees, and any sum then
remaining shall be paid into the county treasury on or before the first
day of March of each year and credited to the general revenue fund of the
county.

6. A delinquent land tax attorney who is not also the county counselor
shall make a return quarterly to the county commission of such county of
all compensation received by him, and of all amounts owing to him by the
collector, and of all salaries and expenses of any assistants and
employees, stating the same in detail, and verifying such amounts by his
affidavit. (L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024,
A.L. 1951 p. 837, A.L. 1955 p. 841, A.L. 1961 p. 608, A.L. 1982 H.B.
1351, et al.)

The collector annually may appoint one delinquent land tax clerk
in each office lawfully maintained by him in the county at a salary of
four thousand eight hundred dollars per year; except, that in first class
counties not having a charter form of government the delinquent land tax
clerks shall receive salaries of not less than four thousand eight
hundred dollars and not more than five thousand four hundred dollars per
year, payable monthly out of the treasury of the county from the same
funds from which the collector and his other employees are paid. (L. 1943
p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 1953 p. 741,
A.L. 1955 p. 842, A.L. 1961 p. 267)

Any suit brought under sections 141.210 to 141.810 to foreclose
the lien of general and special taxes which become delinquent prior to
January 1, 1984, must be brought prior to the expiration of five years
after such taxes shall have become delinquent. Any suit brought under
sections 141.210 to 141.810 to foreclose the lien of general and special
taxes which become delinquent subsequent to December 31, 1984, must be
brought prior to the expiration of three years after such general and
special taxes shall have become delinquent. (L. 1943 p. 1029 § 48, A.L.
1982 H.B. 1351, et al.)

1. All suits to collect delinquent tax bills which may be
pending at the time of the commencement of any suits brought under
sections 141.210 to 141.810 affecting the same land shall be consolidated
with suits brought under said sections, and the parties to such pending
suits shall file answers within the time and as provided in sections
141.210 to 141.810; provided, however, that any tax bills sought to be
collected in any pending suits may be included in any list or lists
included as a part of any petition filed by the collector, and, if so
included in any list filed as part of any such petition, such inclusion
shall act as an abatement of any such pending suit, and all amounts then
due on such tax bills, including interest, penalties, attorney's fees and
costs, shall be so listed and charged, and shall thereupon continue in
full force and effect the liens therefor against the respective parcels
of real estate described therein and so listed in the petition filed
under sections 141.210 to 141.810; and, when so listed and included in
the petition, no answer shall be required to be filed in such collector's
suit to collect such delinquent tax bills.

2. Suits brought under sections 141.210 to 141.810, involving delinquent
tax bills sought to be collected by suits pending at the time suits are
brought under these sections, shall be tried as all other actions under
said sections, and the statutes of limitations shall not prevent the
parties to such pending suits from asserting all rights and defenses
which they then had.

3. Any lien, tax lien, represented by tax certificates, certificates of
purchase or tax deeds, owned or held by any person or taxing authority
existing at the time sections 141.210 to 141.810 become effective shall
not be abated by the terms of said sections, but the holders thereof
shall assert their respective liens in any suits brought under these
sections affecting such real estate by inclusion in the petition, or by
answer within the time provided by said sections for the filing of
answers, but if no suit be brought by the collector affecting such real
estate, then any taxing authority or the owner or holder of any such tax
lien must bring an action as provided in section 141.310 within three
years after the time when such lien or tax lien becomes delinquent. If,
through any error, mistake, omission, or oversight, any petition or part
thereof is dismissed as to the lien of any tax bill affecting any parcel
of real estate described therein, such dismissal shall be without
prejudice and the owner or holder of such tax bill may at his option
bring or cause another suit to foreclose such tax lien to be brought at
any time within one year after the date of such dismissal, but not
thereafter. (L. 1943 p. 1029 § 20, A.L. 1982 H.B. 1351, et al.)

All suits for the foreclosure of tax liens brought by the
collector shall name him only by the title of his office and all such
suits shall be brought directly against the real estate subject to the
tax lien or liens to be foreclosed, and shall not name any person as
defendant. (L. 1943 p. 1029 § 11)

If during the pendency of any such suit the incumbent of the
office of collector shall cease to hold such office the county clerk
shall act as substitute collector for all purposes under sections 141.210
to 141.810 until such collector's successor has qualified, and such
action shall proceed without requiring the substitution of the county
clerk or successor incumbent as a party. (L. 1943 p. 1029 § 12)

Any number of parcels of real estate may be joined in one
petition or suit. Each separate tract or parcel of real estate joined in
any one action shall be given a serial number by the collector and shall
be separately indexed and docketed by the circuit clerk in a book kept by
the clerk for that purpose. (L. 1943 p. 1029 § 13, A.L. 1996 S.B. 869)

Effective 7-1-97

In any county having more than one courthouse in which are
located offices or branch offices of the collector, recorder of deeds,
and circuit clerk, respectively, where it is required by law that
instruments affecting the title to real estate located within the limits
of a certain portion of said county shall be filed for record in the
office of the recorder of deeds located in such courthouse, the petition
or suit containing a list or lists of delinquent tax bills, constituting
liens on real estate located in the same portion of said county as the
real estate as to which instruments affecting the title thereto shall be
required by law to be filed in the office of the recorder of deeds as
aforesaid, shall be filed by the delinquent land tax attorney in the
office of the circuit clerk located in the same courthouse. (L. 1943 p.
1029 § 13)

1. The foregoing proceeding or suit shall constitute an action
in rem, and the pleadings therein shall consist of a petition and an
answer or answers.

2. An answer may be filed by any person or taxing authority owning or
claiming any right, title or interest in or to any tax bill constituting
a tax lien on the real estate described in the petition, or by any person
owning or claiming any right, title, or interest in or to, or lien upon,
such real estate. An answer shall include the nature and amount of the
interest and any defense or objection to the foreclosure of the tax liens
listed in the petition, and may include the allegations usually
incorporated in pleadings entitled cross petitions, cross complaints,
interpleas, or intervening petition.

3. All pleadings must be brief, clear and concise, and shall be liberally
construed by the court. Any such answer shall contain the caption and
number of the case, and the serial number or numbers of the parcels of
real estate concerned. Such answer must be filed with the circuit clerk
and a copy thereof served on the delinquent land tax attorney not later
than sixty calendar days after the date of the first publication of the
notice of foreclosure, and if such sixtieth day falls on a Sunday or
legal holiday, then such answer may be filed on the day after such Sunday
or legal holiday.

4. In the event of failure to answer within the time herein fixed, the
petition shall be taken as confessed and a default judgment may be taken
as to all tax bills affecting parcels of real estate as to which no
answer has been filed. (L. 1943 p. 1029 § 14)

1. A suit for the foreclosure of the tax liens herein provided
for shall be instituted by filing in the appropriate office of the
circuit clerk a petition, which petition shall contain a caption, a copy
of the list so furnished to the delinquent land tax attorney by the
collector, and a prayer. Such petition without further allegation shall
be deemed to be sufficient.

2. The caption shall be in the following form:

In the Circuit Court of ........ County, Missouri,

In the Matter of

Foreclosure of Liens for Delinquent Land Taxes

By Action in Rem.

Collector of Revenue of .... County, Missouri,

Plaintiff

-vs.-

Parcels of Land Encumbered with Delinquent Tax Liens

Defendants.

3. The petition shall conclude with a prayer that all tax liens upon such
real estate be foreclosed; that the court determine the amounts and
priorities of all tax bills, together with interest, penalties, costs,
and attorney's fees; that the court order such real estate to be sold by
the sheriff at public sale as provided by sections 141.210 to 141.810 and
that thereafter a report of such sale be made by the sheriff to the court
for further proceedings under sections 141.210 to 141.810.

4. The delinquent land tax attorney within ten days after the filing of
any such petition, shall forward by United States registered mail to each
person or taxing authority having filed a list of delinquent tax bills
with the collector as provided by sections 141.210 to 141.810 a notice of
the time and place of the filing of such petition and of the newspaper in
which the notice of publication has been or will be published.

5. The petition when so filed shall have the same force and effect with
respect to each parcel of real estate therein described, as a separate
suit instituted to foreclose the tax lien or liens against any one of
said parcels of real estate. (L. 1943 p. 1029 § 15)

1. Except as otherwise provided in subsection 3 of section
141.520, any person having any right, title or interest in, or lien upon,
any parcel of real estate described in such petition, may redeem such
parcel of real estate by paying to the collector all of the sums
mentioned therein, including principal, interest, penalties, attorney's
fees and costs then due, at any time prior to the time of the foreclosure
sale of such real estate by the sheriff.

2. In the event of failure to redeem prior to the time of the foreclosure
sale by the sheriff, such person shall be barred and forever foreclosed
of all his right, title and interest in and to the parcels of real estate
described in such petition.

3. Upon redemption, as permitted by this section, the person redeeming
shall be entitled to a certificate of redemption from the collector
describing the property in the same manner as it is described in such
petition, and the collector shall thereupon note on his records the word
"redeemed" and the date of such payment opposite the description of such
parcel of real estate.

4. The collector shall promptly notify the taxing authority and the
delinquent land tax attorney of such redemption, and such payment shall
operate as a release of the lien of the tax bill or bills involved and as
a dismissal of the suit so far as such tax bill or bills are concerned.
(L. 1943 p. 1029 § 16, A.L. 1992 H.B. 1434 & 1490)

1. Upon the filing of such suits with the circuit clerk, the
delinquent land tax attorney shall forthwith cause a notice of
foreclosure to be published four times, once a week, during successive
weeks, and on the same day of each week, in a daily newspaper of general
circulation regularly published in such county, qualified according to
law for the publication of public notices and advertisements.

2. Such notice shall be in* substantially the following form:

NOTICE OF FORECLOSURE OF LIENS FOR DELINQUENT

LAND TAXES, BY ACTION IN REM

Public notice is hereby given that on the ...... day of ......, 20.., the
Collector of Revenue of ...... County, Missouri, filed a petition, being
suit No. ......, in the Circuit Court of ...... County, Missouri, at
...... (stating the city), for the foreclosure of liens for delinquent
land taxes (except liens in favor of the United States of America, if
any) against the real estate situated in such county, all as described in
said petition.

The object of said suit is to obtain from the Court a judgment
foreclosing the tax liens against such real estate and ordering the sale
of such real estate for the satisfaction of said tax liens thereon
(except liens in favor of the United States of America, if any),
including principal, interest, penalties, attorneys' fees and costs. Such
action is brought against the real estate only and no personal judgment
shall be entered therein.

The serial number assigned by the Collector to each parcel of real
estate, a description of each such parcel, a statement of the total
principal amount of all delinquent tax bills against each such parcel of
real estate, all of which, as to each parcel, is more fully set out and
itemized in the aforesaid petition, and the name of the last known person
appearing on the records of the collector in whose name said tax bills
were listed or charged for the year preceding the calendar year in which
the list described in said petition was filed with the collector, are,
respectively, as follows: (Here set out the respective serial numbers,
descriptions, names, and statements of total principal amounts of tax
bills, next above referred to.)

The total principal amounts of delinquent taxes set out in this notice do
not include the lawful interest, penalties, attorneys' fees and costs
which have accrued against the respective parcels of real estate, all of
which in each case is set out and itemized in the aforesaid petition.

Any person or taxing authority owning or holding any tax bill or claiming
any right, title or interest in or to or lien upon any such parcel of
real estate, must file an answer to such suit in the office of the
Circuit Clerk of the aforesaid County, and a copy of such answer with the
Delinquent Land Tax Attorney at the office of the Collector of Revenue of
said County, on or before the .... day of ...., 20.., and in such answer
shall set forth in detail the nature and amount of such interest and any
defense or objection to the foreclosure of the tax liens, or any
affirmative relief he or it may be entitled to assert with respect
thereto.

Any person having any right, title or interest in or to, or lien upon,
any parcel of such real estate, may redeem such parcel of real estate by
paying all of the sums mentioned therein, to the undersigned Collector of
Revenue, including principal, interest, penalties, attorneys' fees and
costs then due, at any time prior to the time of the foreclosure sale of
such real estate by the sheriff.

In the event of failure to answer or redeem on or before the date herein
fixed as the last day for filing answer in the suit, by any person having
the right to answer or redeem, such person shall be forever barred and
foreclosed as to any defense or objection he might have to the
foreclosure of such liens for delinquent taxes and a judgment of
foreclosure may be taken by default. Redemption may be made, however, up
to the time fixed for the holding of sheriff's foreclosure sale, and
thereafter there shall be no equity of redemption and each such person
having any right, title or interest in or to, or any lien upon, any such
parcel of real estate described in the petition so failing to answer or
redeem as aforesaid, shall be forever barred and foreclosed of any right,
title or interest in or lien upon or any equity of redemption in said
real estate.

............................

Collector of Revenue .......

County, Missouri

................

Address .............................. Delinquent Land Tax Attorney
.............................. Address ..............................
First Publication: .............................. (L. 1943 p. 1029 § 17,
A.L. 1945 p. 1761)

*Word "in" does not appear in original rolls.

The collector shall also cause to be prepared and sent by
restricted, registered or certified mail with postage prepaid, within
thirty days after the filing of such petition, a brief notice of the
filing of the suit, to the persons named in the petition as being the
last known persons in whose names tax bills affecting the respective
parcels of real estate described in said petition were last billed or
charged on the books of the collector, or the last known owner of record,
if different, and to the addresses of said persons upon said records of
the collector. The terms "restricted", "registered" or "certified mail"
as used in this section mean mail which carries on the face thereof in a
conspicuous place, where it will not be obliterated, the endorsement
"DELIVER TO ADDRESSEE ONLY", and which also requires a return receipt or
a statement by the postal authorities that the addressee refused to
receive and receipt for such mail. If the notice is returned to the
collector by the postal authorities as undeliverable for reasons other
than the refusal by the addressee to receive and receipt for the notice
as shown by the return receipt, then the collector shall make a search of
the records maintained by the county, including those kept by the
recorder of deeds, to discern the name and address of any person who,
from such records, appears as a successor to the person to whom the
original notice was addressed, and to cause another notice to be mailed
to such person. The collector shall prepare and file with the circuit
clerk at least thirty days before judgment is entered by the court on the
petition an affidavit reciting to the court any name, address and serial
number of the tract of real estate affected by any such notices of suit
that are undeliverable because of an addressee's refusal to receive and
receipt for the same, or of any notice otherwise nondeliverable by mail,
or in the event that any name or address does not appear on the records
of the collector, then of that fact. The affidavit in addition to the
recitals set forth above shall also state reason for the nondelivery of
such notice. (L. 1943 p. 1029 § 18, A.L. 1949 p. 602, A.L. 1982 H.B.
1351, et al.)

Such notice shall be substantially as follows:

To the person to whom this notice is addressed:

You are the last known person, according to the records in this office,
in whose name land taxes were billed or charged, as to one or more
parcels of real estate described in a certain petition bearing cause No.
.... (fill in number of case) filed in the Circuit Court of .... County,
Missouri, at .... (fill in city), on ...., 20.., wherein a foreclosure of
the lien of various delinquent tax bills is sought and a court order
asked for the purpose of selling said real estate at a public sale for
payment of all delinquent tax bills, together with interest, penalties,
attorney's fees and costs. Publication of notice of such foreclosure was
commenced on the .... day of ...., 20.., in .... (here insert name of
newspaper), a daily newspaper published in .... (here insert name of
city), Missouri.

Unless all delinquent taxes be paid upon the parcels of real estate
described in said petition and said real estate redeemed prior to the
time of the foreclosure sale of such real estate by the sheriff, the
owner or any person claiming any right, title or interest in or to, or
lien upon, any such parcels of real estate, shall be forever barred and
foreclosed of all right, title and interest and equity of redemption in
and to such parcels of real estate; provided, however, that any such
persons shall have the right to file an answer in said suit on or before
the .... day of ...., 20.., in the office of the Circuit Clerk and a copy
thereof with the Delinquent Land Tax Attorney, setting forth in detail
the nature and amount of the interest and any defense or objection to the
foreclosure. Dated .......... ....................

.................... Delinquent Land Tax

Collector of Revenue

Attorney ....... County, Missouri ....................
....................

Address Address (L. 1943 p. 1029 § 18, A.L. 1949 p. 602)

Affidavits of publication of notice of foreclosure, and of
posting, mailing, or other acts required by sections 141.210 to 141.810
shall be filed in the office of the circuit clerk prior to the trial, and
when so filed shall constitute part of the evidentiary documents in the
foreclosure suit. Such affidavits shall be prima facie evidence of the
performance of the acts therein described, and may be so used in the
trial of the suit, unless challenged by verified answer duly filed in the
suit. (L. 1943 p. 1029 § 19)

1. If any infant, disabled person or convict in actual
confinement shall file an answer, or if the disability of such person
shall be called to the attention of the court, the court shall cause a
copy of the letter notice of foreclosure described in section 141.450 to
be forwarded by United States registered mail to the conservator of the
disabled person or trustee of the convict, or if the disabled person has
no conservator or the convict has no trustee the court shall appoint a
guardian ad litem for the disabled person or convict to represent him in
the suit.

2. Failure to appoint or notify a guardian, conservator, or trustee, or
to appoint a guardian ad litem as herein provided, after the disability
is called to the attention of the court, shall constitute error that may
be reviewed on appeal but absent such appeal this shall not invalidate
any judgment rendered under sections 141.210 to 141.810. The error may
also be urged by any competent person who may take an appeal on behalf of
the disabled person or convict. (L. 1943 p. 1029 § 22, A.L. 1961 p. 463,
A.L. 1983 S.B. 44 & 45)

1. Upon the trial of the cause upon the question of foreclosure,
the tax bill, whether general or special, issued by any taxing authority
shall be prima facie proof that the tax described in the tax bill has
been validly assessed at the time indicated by the tax bill and that the
tax is unpaid. Absent any answer the court shall take the allegations of
the petition as confessed. Any person alleging any jurisdictional defect
or invalidity in the tax bill or in the sale thereof must particularly
specify in his answer the defect or basis of invalidity, and must, upon
trial, affirmatively establish such defense.

2. Prior to formal hearing, the court may conduct an informal hearing for
the purpose of clarifying issues, and shall attempt to reach an agreement
with the parties upon a stipulated statement of facts. The court shall
hear the evidence offered by the collector or relator as the case may be,
and by all answering parties, and shall determine the amount of each and
every tax bill proved by the collector or any answering party, together
with the amount of interest, penalties, attorney's fees and costs
accruing upon each tax bill and the date from which interest began to
accrue upon each tax bill and the rate thereof. The court shall hear
evidence and determine every issue of law and of fact necessary to a
complete adjudication of all tax liens asserted by any and every
pleading, and may also hear evidence and determine any other issue of law
or fact affecting any other right, title, or interest in or to, or lien
upon, such real estate, sought to be enforced by any party to the
proceeding against any other party to the proceeding who has been served
by process or publication as authorized by law, or who has voluntarily
appeared, and shall determine the order and priority of the liens and of
any other rights or interest put in issue by the pleadings.

3. After the court has first determined the validity of the tax liens of
all tax bills affecting parcels of real estate described in the petition,
the priorities of the respective tax bills and the amounts due thereon,
including principal, interest, penalties, attorney's fees, and costs, the
court shall thereupon enter judgment of foreclosure of such liens and fix
the time and place of the foreclosure sale. The petition shall be
dismissed as to any parcel of real estate redeemed prior to the time
fixed for the sheriff's foreclosure sale as provided in sections 141.210
to 141.810. If the parcel of real estate auctioned off at sheriff's
foreclosure sale is sold for a sum sufficient to fully pay the principal
amount of all tax bills included in the judgment, together with interest,
penalties, attorney's fees and costs, and for no more, and such sale is
confirmed by the court, then all other proceedings as to such parcels of
real estate shall be finally dismissed as to all parties and interests
other than tax bill owners or holders; provided, however, that any
parties seeking relief other than an interest in or lien upon the real
estate may continue with said suit to a final adjudication of such other
issues; provided, further, an appeal may be had as to any claim attacking
the validity of the tax bill or bills or the priorities as to payment of
proceeds of foreclosure sale. If the parcel of real estate auctioned off
at sheriff's foreclosure sale is sold for a sum greater than the total
amount necessary to pay the principal amount of all tax bills included in
the judgment, together with interest, penalties, attorney's fees and
costs, and such sale is confirmed by the court, and no appeal is taken by
any person claiming any right, title or interest in or to or lien upon
said parcel of real estate or by any person or taxing authority owning or
holding or claiming any right, title or interest in or to any tax bills
within the time fixed by law for the filing of notice of appeal, the
court shall thereupon order the sheriff to make distribution to the
owners or holders of the respective tax bills included in the judgment of
the amounts found to be due and in the order of priorities. Thereafter
all proceedings in the suit shall be ordered by the court to be dismissed
as to such persons or taxing authorities owning, holding or claiming any
right, title, or interest in any such tax bill or bills so paid, and the
case shall proceed as to any parties claiming any right, title, or
interest in or lien upon the parcel of real estate affected by such tax
bill or bills as to their respective claims to such surplus funds then
remaining in the hands of the sheriff.

4. Whenever an answer is filed to the petition, as herein provided, a
severance of the action as to all parcels of real estate affected by such
answer shall be granted, and the issues raised by the petition and such
answer shall be tried separate and apart from the other issues in the
suit, but the granting of such severance shall not delay the trial or
other disposition of any other issue in the case. A separate appeal may
be taken from any action of the court affecting any right, title, or
interest in or to, or lien upon, such real estate, other than issues of
law and fact affecting the amount or validity of the lien of tax bills,
but the proceeding to foreclose the lien of any tax bills shall not be
stayed by such appeal. The trial shall be conducted by the court without
the aid of a jury and the suit shall be in equity. This action shall take
precedence over and shall be triable before any other action in equity
affecting the title to such real estate, upon motion of any interested
party. (L. 1943 p. 1029 § 23, A.L. 1949 p. 602)

Except as herein provided, the rules of civil procedure in
equity cases, in force at the time when any proceeding is had in the
suit, shall be followed in all suits brought pursuant to sections 141.210
to 141.810. (L. 1943 p. 1029 § 32)

1. After the trial of the issues, the court shall, as promptly
as circumstances permit, render judgment. If the court finds that no tax
bill upon the land collectible by the collector or the relator was
delinquent when the suit was instituted or tried, then the judgment of
the court shall be that the cause be dismissed as to the parcels of real
estate described in the tax bill; or, if the evidence warrant, the
judgment may be for the principal amount of the delinquent tax bills upon
the real estate upon which suit was brought, together with interest,
penalties, attorney's and appraiser's fees and costs computed as of the
date of the judgment. The judgment may recite the amount of each tax
bill, the date when it began to bear interest, and the rate of such
interest, together with the rate and amount of penalties, attorney's and
appraiser's fees not to exceed fifteen dollars. It may decree that the
lien upon the parcels of real estate described in the tax bill be
foreclosed and such real estate sold by the sheriff, and the cause shall
be continued for further proceedings, as herein provided.

2. The collector may, at his option, cause to be prepared and sent by
restricted, registered or certified mail with postage prepaid, within
thirty days after the rendering of such judgment, a brief notice of such
judgment and the availability of a written redemption contract pursuant
to section 141.530 to the persons named in the judgment as being the last
known persons in whose names tax bills affecting the respective parcels
of real estate described in such judgment were last billed or charged on
the books of the collector, or the last known owner of record, if
different, and to the addresses of such persons upon the records of the
collector. The terms "restricted", "registered" or "certified mail" as
used in this section mean mail which carries on the face thereof in a
conspicuous place, where it will not be obliterated, the endorsement,
"DELIVER TO ADDRESSEE ONLY", and which also requires a return receipt or
a statement by the postal authorities that the addressee refused to
receive and receipt for such mail. If the notice is returned to the
collector by the postal authorities as undeliverable for reasons other
than the refusal by the addressee to receive and receipt for the notice
as shown by the return receipt, then the collector shall make a search of
the records maintained by the county, including those kept by the
recorder of deeds, to discern the name and address of any person who,
from such records, appears as a successor to the person to whom the
original notice was addressed, and to cause another notice to be mailed
to such person. The collector shall prepare and file with the circuit
clerk prior to confirmation hearings an affidavit reciting to the court
any name, address and serial number of the tract of real estate affected
of any such notices of judgment that are undeliverable because of an
addressee's refusal to receive and receipt for the same, or of any notice
otherwise nondeliverable by mail, or in the event that any name or
address does not appear on the records of the collector, then of that
fact. The affidavit in addition to the recitals set forth above shall
also state reason for the nondelivery of such notice. (L. 1943 p. 1029 §
24, A.L. 1967 p. 224, A.L. 1982 H.B. 1351, et al.)

1. The collector, any party, or anyone on behalf of any disabled
person as defined in chapter 475, RSMo, may appeal from the judgment of
foreclosure. Such appeal must be taken within twenty days after the date
of such judgment.

2. The collector, any taxing authority and anyone appealing on behalf of
a disabled person may appeal without giving bond. The appeal of no other
party shall be allowed unless such party gives a bond which shall be
approved by the court. Such bond shall be in a penal sum to be fixed by
the court and shall be conditioned that the appellant will prosecute his
appeal with effect and without delay and that he will make good all
damages and costs incurred by the appeal, including costs incurred by any
party in printing briefs on appeal. (L. 1943 p. 1029 § 30, A.L. 1983 S.B.
44 & 45)

1. After the judgment of foreclosure has been entered, or, after
a motion for a new trial has been overruled, or, if an appeal be taken
from such judgment and the judgment has been affirmed, after the sheriff
shall have been notified by any party to the suit that such judgment has
been affirmed on appeal and that the mandate of the appellate court is on
file with the circuit clerk, there shall be a waiting period of six
months before any advertisement of sheriff's sale shall be published.

2. If any such parcel of real estate be not redeemed, or if no written
contract providing for redemption be made within six months after the
date of the judgment of foreclosure, if no motion for rehearing be filed,
and, if filed, within six months after such motion may have been
overruled, or, if an appeal be taken from such judgment and the judgment
be affirmed, within six months after the sheriff shall have been notified
by any party to the suit that such judgment has been affirmed on appeal
and that the mandate of the appellate court is on file with the circuit
clerk, the sheriff shall commence to advertise the real estate described
in the judgment and shall fix the date of sale within thirty days after
the date of the first publication of the notice of sheriff's sale as
herein provided, and shall at such sale proceed to sell the real estate.

3. Any provisions of this chapter to the contrary notwithstanding, the
owner of any parcel of real property against which a judgment has been
rendered shall not have the right to redeem such property from said
judgment if at the time of judgment such property is assessed as
residential property and the judgment finds the property has been vacant
for a period of not less than six months prior to the judgment. After a
judgment as provided for in this section becomes final, the waiting
period shall not apply to such judgment and a sale under execution of the
judgment shall be immediately held as provided under the applicable
provisions of this chapter. (L. 1943 p. 1029 § 25, A.L. 1992 H.B. 1434 &
1490)

(1975) Advertising sheriff's sale three days early held to be a
jurisdictional irregularity and to invalidate sale. Wates v. Carnes
(Mo.), 521 S.W.2d 389.

1. Except as otherwise provided in section 141.520, during such
waiting period and at any time prior to the time of foreclosure sale by
the sheriff, any interested party may redeem any parcel of real estate as
provided by this chapter. During such waiting period and at any time
prior to the time of foreclosure sale by the sheriff, the collector may,
at the option of the party entitled to redeem, enter into a written
redemption contract with any such party interested in any parcel of real
estate, providing for payment in installments, monthly or bimonthly, of
the delinquent tax bills, including interest, penalties, attorney's fees
and costs charged against such parcel of real estate, provided, however,
that in no instance shall such installments exceed twelve in number or
extend more than twenty-four months next after any agreement for such
installment payments shall have been entered into; provided further, that
upon good cause being shown by the owner of any parcel of real estate
occupied as a homestead, or in the case of improved real estate with an
assessed valuation of not more than three thousand five hundred dollars,
owned by an individual, the income from such property being a major
factor in the total income of such individual, or by anyone on his
behalf, the court may, in its discretion, fix the time and terms of
payment in such contract to permit all of such installments to be paid
within not longer than forty-eight months after any order or agreement as
to installment payments shall have been made.

2. So long as such installments be paid according to the terms of the
contract, the said six months waiting period shall be extended, but if
any installment be not paid when due, the extension of said waiting
period shall be ended without notice, and the real estate shall forthwith
be advertised for sale or included in the next notice of sheriff's
foreclosure sale.

3. No redemption contracts may be used under this section for residential
property which has been vacant for at least six months in any
municipality contained wholly or partially within a county with a
population of over six hundred thousand and less than nine hundred
thousand. (L. 1943 p. 1029 § 25, A.L. 1998 H.B. 977 & 1608)

*This section was amended by both H.B. 977 & 1608 and S.B. 778 during the
2nd Regular Session of the 89th General Assembly, 1998. Due to possible
conflict, both versions are printed here.

1. In any county at a certain front door of whose courthouse
sales of real estate are customarily made by the sheriff under execution,
the sheriff shall advertise for sale and sell the respective parcels of
real estate ordered sold by him or her pursuant to any judgment of
foreclosure by any court pursuant to sections 141.210 to 141.810 at any
of such courthouses, but the sale of such parcels of real estate shall be
held at the same front door as sales of real estate are customarily made
by the sheriff under execution.

2. Such advertisements may include more than one parcel of real estate,
and shall be in substantially the following form: NOTICE OF SHERIFF'S
SALE UNDER JUDGMENT OF FORECLOSURE OF LIENS FOR DELINQUENT LAND TAXES

No. ........ In the Circuit Court of ....... County, Missouri. In the
Matter of Foreclosure of Liens for Delinquent Land Taxes Collector of
Revenue of ....... County, Missouri, Plaintiff, --vs.-- Parcels of Land
encumbered with Delinquent Tax Liens, Defendants.

WHEREAS, judgment has been rendered against parcels of real estate for
taxes, interest, penalties, attorney's fees and costs with the serial
numbers of each parcel of real estate, the description thereof, the name
of the person appearing in the petition in the suit, and the total amount
of the judgment against each such parcel for taxes, interest, penalties,
attorney's fees and costs, all as set out in said judgment and described
in each case, respectively, as follows: (Here set out the respective
serial numbers, descriptions, names and total amounts of each judgment,
next above referred to.) and,

WHEREAS, such judgment orders such real estate sold by the undersigned
sheriff, to satisfy the total amount of such judgment, including
interest, penalties, attorney's fees and costs,

NOW, THEREFORE,

Public Notice is hereby given that I ..........., Sheriff of ............
County, Missouri, will sell such real estate, parcel by parcel, at public
auction, to the highest bidder, for cash, between the hours of nine
o'clock A.M. and five o'clock P.M., at the ...... front door of the
...... County Courthouse in ......, Missouri, on ......, the ...... day
of ......, 20.., and continuing from day to day thereafter, to satisfy
the judgment as to each respective parcel of real estate sold. If no
acceptable bids are received as to any parcel of real estate, said parcel
shall be sold to the Land Trust of ...... (insert name of County),
Missouri.

Any bid received shall be subject to confirmation by the court.

.................................

Sheriff of .............. County,

Missouri. ................................................. Delinquent
Land Tax Attorney Address: .................... First Publication
..............., 20...

3. Such advertisement shall be published four times, once a week, upon
the same day of each week during successive weeks prior to the date of
such sale, in a daily newspaper of general circulation regularly
published in the county, qualified according to law for the publication
of public notices and advertisements.

4. In addition to the provisions herein for notice and advertisement of
sale, the county collector shall enter upon the property subject to
foreclosure of these tax liens and post a written informational notice in
any conspicuous location thereon. This notice shall describe the property
and advise that it is the subject of delinquent land tax collection
proceedings before the circuit court brought pursuant to sections 141.210
to 141.810 and that it may be sold for the payment of delinquent taxes at
a sale to be held at ten* o'clock a.m., date and place, and shall also
contain a file number and the address and phone number of the collector.
If the collector chooses to post such notices as authorized by this
subsection, such posting must be made not later than the fourteenth day
prior to the date of the sale.

5. The collector shall, concurrently with the beginning of the
publication of sale, cause to be prepared and sent by restricted,
registered or certified mail with postage prepaid, a brief notice of the
date, location, and time of sale of property in foreclosure of tax liens
pursuant to sections 141.210 to 141.810, to the persons named in the
petition as being the last known persons in whose names tax bills
affecting the respective parcels of real estate described in said
petition were last billed or charged on the books of the collector, or
the last known owner of record, if different, and to the addresses of
said persons upon said records of the collector. The terms "restricted",
"registered" or "certified mail" as used in this section mean mail which
carries on the face thereof in a conspicuous place, where it will not be
obliterated, the endorsement, "DELIVER TO ADDRESSEE ONLY", and which also
requires a return receipt or a statement by the postal authorities that
the addressee refused to receive and receipt for such mail. If the notice
is returned to the collector by the postal authorities as undeliverable
for reasons other than the refusal by the addressee to receive and
receipt for the notice as shown by the return receipt, then the collector
shall make a search of the records maintained by the county, including
those kept by the recorder of deeds, to discern the name and address of
any person who, from such records, appears as a successor to the person
to whom the original notice was addressed, and to cause another notice to
be mailed to such person. The collector shall prepare and file with the
circuit clerk prior to confirmation hearings an affidavit reciting to the
court any name, address and serial number of the tract of real estate
affected of any such notices of sale that are undeliverable because of an
addressee's refusal to receive and receipt for the same, or of any notice
otherwise nondeliverable by mail, or in the event that any name or
address does not appear on the records of the collector, then of that
fact. The affidavit in addition to the recitals set forth above shall
also state reason for the nondelivery of such notice.

6. The collector may, at his or her option, concurrently with the
beginning of the publication of sale, cause to be prepared and sent by
restricted, registered or certified mail with postage prepaid, a brief
notice of the date, location, and time of sale of property in foreclosure
of tax liens pursuant to sections 141.210 to 141.810, to the mortgagee or
security holder, if known, of the respective parcels of real estate
described in said petition, and to the addressee of such mortgagee or
security holder according to the records of the collector. The terms
"restricted", "registered" or "certified mail" as used in this section
mean mail which carries on the face thereof in a conspicuous place, where
it will not be obliterated, the endorsement, "DELIVER TO ADDRESSEE ONLY",
and which also requires a return receipt or a statement by the postal
authorities that the addressee refused to receive and receipt for such
mail. If the notice is returned to the collector by the postal
authorities as undeliverable for reasons other than the refusal by the
addressee to receive and receipt for the notice as shown by the return
receipt, then the collector shall make a search of the records maintained
by the county, including those kept by the recorder of deeds, to discern
the name and address of any security holder who, from such records,
appears as a successor to the security holder to whom the original notice
was addressed, and to cause another notice to be mailed to such security
holder. The collector shall prepare and file with the circuit clerk prior
to confirmation hearings an affidavit reciting to the court any name,
address and serial number of the tract of real estate affected by any
such notices of sale that are undeliverable because of an addressee's
refusal to receive and receipt for the same, or of any notice otherwise
nondeliverable by mail, and stating the reason for the nondelivery of
such notice. (L. 1943 p. 1029 § 26, A.L. 1945 p. 1761, A.L. 1982 H.B.
1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894)

*Section 141.550, subsection 2, provides time of sale to be between nine
o'clock a.m. and five o'clock p.m.

1. The sale shall be conducted, the sheriff's return thereof
made, and the sheriff's deed pursuant to the sale executed, all as
provided in the case of sales of real estate taken under execution except
as otherwise provided in sections 141.210 to 141.810, and provided that
such sale need not occur during the term of court or while the court is
in session.

2. The following provisions shall apply to any sale pursuant to this
section of property located within any municipality contained wholly or
partially within a county with a population of over six hundred thousand
and less than nine hundred thousand:

(1) The sale shall be held on the day for which it is advertised, between
the hours of nine** o'clock a.m. and five o'clock p.m. and continued day
to day thereafter to satisfy the judgment as to each respective parcel of
real estate sold;

(2) The sale shall be conducted publicly, by auction, for ready money.
The highest bidder shall be the purchaser unless the highest bid is less
than the full amount of all tax bills included in the judgment, interest,
penalties, attorney's fees and costs then due thereon. No person shall be
eligible to bid at the time of the sale unless such person has, no later
than ten days before the sale date, demonstrated to the satisfaction of
the official charged by law with conducting the sale that he or she is
not the owner of any parcel of real estate in the county which is
affected by a tax bill which has been delinquent for more than six months
and is not the owner of any parcel of real property with two or more
violations of the municipality's building or housing codes. A prospective
bidder may make such a demonstration by presenting statements from the
appropriate collection and code enforcement officials of the municipality.

3. Such sale shall convey the whole interest of every person having or
claiming any right, title or interest in or lien upon such real estate,
whether such person has answered or not, subject to rights-of-way thereon
of public utilities upon which tax has been otherwise paid, and subject
to the lien thereon, if any, of the United States of America.

4. The collector shall advance the sums necessary to pay for the
publication of all advertisements required by sections 141.210 to 141.810
and shall be allowed credit therefor in his or her accounts with the
county. The collector shall give credit in such accounts for all such
advances recovered by him or her. Such expenses of publication shall be
apportioned pro rata among and taxed as costs against the respective
parcels of real estate described in the judgment; provided, however, that
none of the costs herein enumerated, including the costs of publication,
shall constitute any lien upon the real estate after such sale. (L. 1943
p. 1029 § 26, A.L. 1945 p. 1761, A.L. 1998 H.B. 977 & 1608, S.B. 778,
A.L. 2000 H.B. 1238)

*This section was amended by both H.B. 1238 and S.B. 894 during the 2nd
Regular Session of the 90th General Assembly, 2000. Due to possible
conflict, both versions are printed here.

**See section 141.540, subsection 4, which provides for sale of property
at ten o'clock a.m.

1. If, when the sheriff offers the respective parcels of real
estate for sale, there be no bidders for any parcel, or there be
insufficient time or opportunity to sell all of the parcels of real
estate so advertised, the sheriff shall adjourn such sale from day to day
at the same place and commencing at the same hour as when first offered
and shall announce that such real estate will be offered or reoffered for
sale at such time and place.

2. In the event no bid equal to the full amount of all tax bills included
in the judgment, interest, penalties, attorney's fees and costs then due
thereon shall be received at such sale after any parcel of real estate
has been offered for sale on three different days, which need not be
successive, the land trustees shall be deemed to have bid the full amount
of all tax bills included in the judgment, interest, penalties,
attorney's fees and costs then due, and if no other bid be then received
by the sheriff in excess of the bid of the trustees, and the sheriff
shall so announce at the sale, then the bid of the trustees shall be
announced as accepted. The sheriff shall report any such bid or bids so
made by the land trustees in the same way as his report of other bids is
made.

3. The land trustees shall pay any penalties, attorney's fees or costs
included in the judgment of foreclosure of such parcel of real estate,
when such parcel is sold or otherwise disposed of by the land trustees,
as herein provided. Upon confirmation by the court of such bid at such
sale by such land trustees, the collector shall mark the tax bills so bid
by the land trustees as "canceled by sale to the land trust" and shall
take credit for the full amount of such tax bills, including principal
amount, interest, penalties, attorney's fees, and costs, on his books and
in his statements with any other taxing authorities. (L. 1943 p. 1029 §
27, A.L. 1945 p. 1761, A.L. 1949 p. 602)

1. The title to any real estate which shall vest in the land
trust under the provisions of sections 141.210 to 141.810 shall be held
by the land trust of such county in trust for the tax bill owners and
taxing authorities having an interest in any tax liens which were
foreclosed, as their interests may appear in the judgment of foreclosure.

2. The title to any real estate which shall vest in any purchaser, upon
confirmation of such sale by the court, shall be an absolute estate in
fee simple, subject to rights-of-way thereon of public utilities on which
tax has been otherwise paid, and subject to any lien thereon of the
United States of America, if any, and all persons, including the state of
Missouri, infants, incapacitated and disabled persons as defined in
chapter 475, RSMo, and nonresidents who may have had any right, title,
interest, claim, or equity of redemption in or to, or lien upon, such
lands, shall be barred and forever foreclosed of all such right, title,
interest, claim, lien or equity of redemption, and the court shall order
immediate possession of such real estate be given to such purchaser;
provided, however, that such title shall also be subject to the liens of
any tax bills which may have attached to such parcel of real estate prior
to the time of the filing of the petition affecting such parcel of real
estate not then delinquent, or which may have attached after the filing
of the petition and prior to sheriff's sale and not included in any
answer to such petition, but if such parcel of real estate is sold to the
land trust, the title thereto shall be free of any such liens to the
extent of the interest of any taxing authority in such real estate;
provided further, that such title shall not be subject to the lien of
special tax bills which have attached to the parcel of real estate prior
to November 22, 1943, but the lien of such special tax bills shall attach
to the proceeds of the sheriff's sale or to the proceeds of the ultimate
sale of such parcel by the land trust. (L. 1943 p. 1029 § 27, A.L. 1945
p. 1761, A.L. 1983 S.B. 44 & 45)

(2002) City's right to proceed against property for satisfaction of
city's demolition debt was extinguished upon confirmation of tax sale,
and thus lien securing that right after sale was effectively barred. Dean
Realty Co. v. City of Kansas City, 85 S.W.3d 83 (Mo.App. W.D.).

1. After the sheriff sells any parcel of real estate, the court
shall, upon its own motion or upon motion of any interested party, set
the cause down for hearing to confirm the foreclosure sale thereof, even
though such parcels are not all of the parcels of real estate described
in the notice of sheriff's foreclosure sale. At the time of such hearing,
the sheriff shall make report of the sale, and the court shall hear
evidence of the value of the property offered on behalf of any interested
party to the suit, and shall forthwith determine whether an adequate
consideration has been paid for each such parcel.

2. For this purpose the court shall have power to summon any city or
county official or any private person to testify as to the reasonable
value of the property, and if the court finds that adequate consideration
has been paid, he shall confirm the sale and order the sheriff to issue a
deed to the purchaser. If the court finds that the consideration paid is
inadequate, the purchaser may increase his bid to such amount as the
court may deem to be adequate, whereupon the court may confirm the sale.
If, however, the purchaser declines to increase his bid and make such
additional payment, then the sale shall be disapproved, the lien of the
judgment continued, and such parcel of real estate shall be again
advertised and offered for sale by the sheriff to the highest bidder at
public auction for cash at any subsequent sheriff's foreclosure sale.
Unless the court requires evidence of the value of the property conveyed
to land trust, none shall be required, and the amount bid by the land
trustees shall be deemed adequate consideration.

3. If the sale is confirmed, the court shall order the proceeds of the
sale applied in the following order:

(1) To the payment of the costs of the publication of the notice of
foreclosure and of the sheriff's foreclosure sale;

(2) To the payment of all costs including appraiser's fee not to exceed
fifteen dollars and attorney's fees;

(3) To the payment of all tax bills adjudged to be due in the order of
their priority, including principal, interest and penalties thereon. If,
after such payment, there is any sum remaining of the proceeds of the
sheriff's foreclosure sale, the court shall thereupon try and determine
the other issues in the suit in accordance with section 141.480. If any
answering parties have specially appealed as provided in section 141.570,
the court shall retain the custody of such funds pending disposition of
such appeal, and upon disposition of such appeal shall make such
distribution. If there are not sufficient proceeds of the sale to pay all
claims in any class described, the court shall order the same to be paid
pro rata in accordance with the priorities.

4. If there are any funds remaining of the proceeds after the sheriff's
sale and after the distribution of such funds as herein set out and no
person entitled to any such funds, whether or not a party to the suit,
shall, within two years after such sale, appear and claim the funds, they
shall escheat to the state as provided by law. (L. 1943 p. 1029 § 28,
A.L. 1949 p. 602, A.L. 1967 p. 224, A.L. 1982 H.B. 1351, et al.)

The collector or any interested person or anyone on behalf of
any disabled person as defined in chapter 475, RSMo, may appeal from the
judgment confirming or disapproving the sheriff's sale and the
distribution made thereafter; provided, however, no question can be
raised upon such appeal that could have been raised upon an appeal from
the judgment of foreclosure. Such appeals must be taken within twenty
days after the date of such judgment. The necessity for giving bond and
the provisions thereof shall be the same as in cases of appeal from a
judgment of foreclosure. (L. 1943 p. 1029 § 31, A.L. 1949 p. 602, A.L.
1983 S.B. 44 & 45)

Any lawfully appointed deputy sheriff may perform all acts and
things herein required to be done by the sheriff, including the conduct
of any sales, reports of such sales and the issuance of deeds according
to the order of the court, in the name of and with like effect as the
sheriff himself might do, and the salary and expenses of such deputy
sheriff or deputy sheriffs shall be paid semimonthly by the collector to
the sheriff in lieu of all other costs or fees payable to the sheriff,
upon certified itemized requisition from the sheriff. (L. 1943 p. 1029 §
21)

Each court administrator's or sheriff's deed given pursuant to
the provisions of the land tax collection law shall be presumptive
evidence that the suit and all proceedings therein and all proceedings
prior thereto from and including assessment of the lands affected thereby
and all notices required by law were regular and in accordance with all
provisions of the law relating thereto. The court administrator or
sheriff shall record its deed and shall collect said recording fee at the
time of sale. After one year from the date of the court administrator's
foreclosure sale, the presumption shall be conclusive pursuant to
sections 141.210 to 141.810. Notwithstanding section 516.010, RSMo, no
suit to set aside or to attack the validity of any such court
administrator's or sheriff's deed shall be commenced or maintained unless
the suit is filed within one year from the date of the court
administrator's foreclosure sale. (L. 1949 p. 602 § 47.1, A.L. 2000 H.B.
1238 merged with S.B. 894, A.L. 2002 H.B. 1634)

1. In addition to all amounts due on any tax bill, including
principal, interest, penalties, attorney's fees and costs, as now fixed
by law, there shall be imposed and charged as a part of the costs on each
such tax bill a suit penalty of five percent of the principal amount of
the tax bill to be due to the collector upon the filing of the petition
with the circuit clerk.

2. The collector shall set up a separate fund in his accounts to which he
shall credit such five percent suit penalties when paid, together with
all other penalties and costs recovered under this action, and shall
retain such portion thereof as may be needed for the purpose of paying
the expenses and costs required to be advanced under sections 141.210 to
141.810, including compensation to the delinquent land tax attorney, his
assistants, and stenographic and clerical help, and funds for the costs
of publication, notices, for court costs, sheriff's expenses and other
costs hereunder, and shall transfer the remainder of such funds annually,
on January first of each year, to the land trustees for the use and
expenses of the land trust. (L. 1943 p. 1029 § 33)

Attorney's fees charged against each delinquent tax bill or
parcel of real estate in any action brought under sections 141.210 to
141.810 shall be in the sum of five percent of the amount of taxes
actually collected and paid into the treasury after judgment is obtained
or if such taxes are paid before judgment, but after suit is instituted,
two percent of all sums collected and paid into the treasury; and an
additional sum in the amount of five dollars for each suit where
publication is necessary, which amounts shall be taxed* and collected as
other costs. (L. 1943 p. 1029 § 47, A.L. 1945 p. 1761, A. 1949 S.B. 1024,
A.L. 1982 H.B. 1351, et al.)

*Word "taxes" appears in original rolls.

Upon the filing of any delinquent tax bill or bills or any list
thereof with the collector, as provided in sections 141.210 to 141.810,
there shall be imposed and charged on each such tax bill a collector's
commission of two percent of the principal amount of such delinquent tax
bill as an additional penalty and part of the lien thereof to be paid to
the collector on all such tax bills collected by him, which two percent
penalty shall be collected from the party redeeming the parcel of real
estate upon which the tax bill is a lien, and shall be accounted for by
the collector as other similar penalties are collected by him on
delinquent land taxes upon which suit has not been filed, or, if filed,
was not filed under the provisions of sections 141.210 to 141.810. (L.
1943 p. 1029 § 35)

1. All costs, including costs of publishing any notices, and any
court costs, shall be apportioned among the respective tax bills on a pro
rata basis.

2. If any party redeems any parcel of real estate from the lien of any
tax bill, such party shall, in addition to all other amounts then due,
including principal, interest, attorney's fees and costs, also pay costs
to the collector as follows:

(1) Fifty cents per parcel of real estate for issuance of certificate of
redemption;

(2) One dollar per parcel of real estate, if notice of publication has
been commenced;

(3) An additional one dollar per parcel of real estate if notice of
sheriff's foreclosure sale has been commenced;

(4) One dollar per parcel of real estate to be paid by the collector to
the circuit clerk in full payment of his costs for entering dismissal as
to the tax bill affecting any said parcel of real estate.

3. The collector shall credit these costs to the proper accounts and out
of such costs shall be reimbursed for advances made on account thereof as
otherwise provided in sections 141.210 to 141.810. (L. 1943 p. 1029 § 34)

No costs shall be taxed against the collector or any intervening
taxing authority; otherwise costs shall be taxed in the manner that costs
are ordinarily taxed, except as otherwise provided in sections 141.210 to
141.810. (L. 1943 p. 1029 § 29)

Any taxing authority or the owner or holder of any tax bill or
bills, filing any list or lists of unpaid tax bills with the collector,
shall protect, defend, indemnify and hold the collector harmless from any
and all loss, cost, damage, or expense which such collector may incur or
for which he may be liable, by reason of any error, mistake, omission or
any other act rendering the collector liable to suit made by such taxing
authority or the owner or holder of any such tax bill in the preparation
and filing of such list or lists of tax bills with the collector. (L.
1943 p. 1029 § 50)

1. The remedies and procedures set forth in sections 141.210 to
141.810 shall be the exclusive remedies and procedures available for the
collection of delinquent and back land taxes in a county electing to come
under or which has come under their authority. Sections 141.210 to
141.810 shall not be affected nor infringed upon by any other laws or
parts of law in conflict herewith.

2. Any taxing authority or owner of any tax bill is hereby prohibited
from advertising for sale or selling any parcel of real estate for the
collection of delinquent land taxes due thereon, except after judgment of
a court having jurisdiction ordering such advertising or sale, when such
parcel is at such time included in any petition filed pursuant to the
provisions of this law.

3. At the option of the taxing authority or tax bill owner, all claims
for land taxes against any parcel of real estate, which has been included
in any petition filed under this law, where such taxes have become due
and payable after any tax list or petition thereon has been filed, may be
asserted by amended petition or by answer filed before judgment, and, if
allowed by the court, shall be included in the judgment against such
parcel of real estate. (L. 1943 p. 1029 § 52, A.L. 1945 p. 1761, A. 1949
S.B. 1024, A.L. 1982 H.B. 1351, et al.)

Should the provisions of sections 141.210 to 141.810, or any
section or part thereof, be held at any time to be in conflict or
inconsistent with the provisions of any law now or subsequently enacted,
or in conflict or inconsistent with the constitution of this state, the
same shall not invalidate or in any way affect any proceedings for
foreclosure in rem under the provisions of said sections, which have been
instituted or which shall have been instituted prior to the time of such
ruling or decision, but such actions or proceedings may be prosecuted and
completed in full the same as though all of said sections and parts were
as valid as at the time of the institution of such proceedings. (L. 1945
p. 1926 § 52.1)

There is hereby created a commission for the management, sale
and other disposition of tax delinquent lands, which commission shall be
known as "The Land Trust of ......... County, Missouri", and the members
thereof shall be known as land trustees. Such land trust shall have and
exercise all the powers that are conferred by sections 141.210 to 141.810
necessary and incidental to the effective management, sale or other
disposition of real estate acquired under and by virtue of the
foreclosure of the lien for delinquent real estate taxes, as provided in
said sections, and in the exercise of such powers, the land trust shall
be deemed to be a public corporation acting in a governmental capacity.
(L. 1943 p. 1029 § 36, A.L. 1949 p. 602)

The beneficiaries of the land trust shall be the taxing
authorities which impose real estate taxes on the land trust property at
the time of its sale. (L. 1943 p. 1029 § 49, A.L. 2004 H.B. 975)

1. The land trust shall be composed of three members, one of
whom shall be appointed by the county executive, or if the county does
not have a county executive, the county commission of the county, one of
whom shall be appointed by the city council of that city in the county
which then has the largest population according to the last preceding
federal decennial census, and one of whom shall be appointed by the board
of directors of the school district which then has the largest population
according to such census in the county.

2. The terms of office of the land trustees shall be for four years each,
except the terms of the first land trustees who shall be appointed by the
foregoing appointing authorities, respectively, not sooner than twelve
months and not later than eighteen months after sections 141.210 to
141.810 take effect.

3. Each land trustee shall have been a resident of the county for at
least five years next prior to appointment, shall not hold other salaried
or compensated public office by election or appointment during service as
land trustee, the duties of which would in any way conflict with his
duties as land trustee, and shall have had at least ten years experience
in the management or sale of real estate.

4. Of the first land trustees appointed under sections 141.210 to
141.810, the land trustee appointed by the county commission shall serve
for a term ending February 1, 1946, the land trustee appointed by the
board of directors of the school district then having the largest
population in the county shall serve for a term expiring February 1,
1947, and the land trustee appointed by the city council of the city then
having the largest population in the county shall serve for a term
expiring February 1, 1948. Each land trustee shall serve until his
successor has been appointed and qualified.

5. Any vacancy in the office of land trustee shall be filled for the
unexpired term by the same appointing authority which made the original
appointment. If any appointing authority fails to make any appointment of
a land trustee within the time the first appointments are required by
sections 141.210 to 141.810 to be made, or within thirty days after any
term expires or vacancy occurs, then the appointment shall be made by the
mayor of that city in the county then having the largest population,
according to the last preceding federal decennial census.

6. The members shall receive for their services as land trustees a salary
of two thousand four hundred dollars per year.

7. Each land trustee may be removed for cause by the respective
appointing authority, after public hearing, if requested by the land
trustee, and an opportunity to be represented by counsel and to present
evidence is afforded the trustee. (L. 1943 p. 1029 § 37, A.L. 1963 p.
189, A.L. 2002 H.B. 1634)

1. Such land trustees shall meet immediately after all three
have been appointed and qualified and shall select a chairman, a vice
chairman, a secretary, and an assistant secretary, who need not be a
trustee.

2. Such trustees shall each furnish a surety bond in a penal sum not to
exceed twenty-five thousand dollars to be approved by the collector, the
premium on such bond to be advanced by the collector out of the county
funds. Such bond must be issued by a surety company licensed to do
business in the state of Missouri, which bond shall be deposited with the
county clerk of such county, and shall be conditioned to guarantee the
faithful performance of their duties hereunder, and shall be written to
cover all the trustees.

3. Before entering upon the duties of his office, each trustee shall take
and subscribe to the following oath: State of Missouri,

ss County of ........

I, ...., do solemnly swear that I will support the Constitution of the
United States and the Constitution of the State of Missouri; that I will
faithfully and impartially discharge my duties as a member of the Land
Trust of .... County, Missouri; that I will, according to my best
knowledge and judgment, administer such tax delinquent lands held by me
in trust, according to the laws of this state and for the benefit of the
public bodies and the tax bill owners which I represent, so help me God.

............... Subscribed and sworn to this ............ day of
........, 20.... My commission expires:
.........................................

...............

Notary Public (L. 1943 p. 1029 § 38)

1. The board of land trustees may appoint a land commissioner
and such other employees and the attorneys that are required who are
deemed necessary to carry out the responsibilities and duties herein
imposed and may set the salaries and employee benefits and such other
reasonable and proper costs and expenses as are related thereto.

2. The land commissioner shall furnish a surety bond at the expense of
the land trust in a penal sum of not less than ten thousand dollars, to
be approved by the land trustees, conditioned to guarantee the faithful
performance of his duties. The bond shall be filed with the county clerk
of the county.

3. The land commissioner, who shall be a person experienced in the
management and sale of real estate, shall be executive officer and
administrator of the land trust and shall manage all of its business,
under the supervision, direction and control of the trustees. (L. 1943 p.
1029 § 39, A.L. 1951 p. 841, A.L. 1957 p. 788, A.L. 1963 p. 189, A.L.
1979 S.B. 66, A.L. 1982 S.B. 641)

1. Such land trust shall be a continuing body and shall have and
adopt an official seal which shall bear on its face the words "Land Trust
of ......... County, Missouri", "Seal", and shall have the power to sue
and issue deeds in its name, which deed shall be signed by the chairman
or vice chairman, and attested by the secretary or assistant secretary
and the official seal of the land trust affixed thereon, and shall have
the general power to administer its business as any other corporate body.

2. The land trust may convey title to any real estate sold or conveyed by
it by general or special warranty deed, and may convey an absolute title
in fee simple, without in any case procuring any consent, conveyance or
other instrument from the beneficiaries for which it acts; provided,
however, that each such deed shall recite whether the selling price
represents a consideration equal to or in excess of two-thirds of the
appraised value of such real estate so sold or conveyed, and if such
selling price represents a consideration less than two-thirds of the
appraised value of said real estate, then the land trustees shall first
procure the consent thereto of not less than two of the three appointing
authorities, which consent shall be evidenced by a copy of the action of
each such appointing authority duly certified to by its clerk or
secretary attached to and made a part of said deed, except the land trust
may sell or convey a vacant residential tract of land containing four
thousand square feet or less with an assessed value of less than two
hundred fifty dollars to the owner or owners of residential property
contiguous to the tract being sold for a price equal to fifty percent of
the assessed value of the tract without first obtaining an appraisal of
the tract. (L. 1943 p. 1029 § 40, A.L. 2002 H.B. 1634)

It shall be the duty of such land trust to administer the tax
delinquent lands, as follows:

(1) Such land trust shall immediately assume possession and control of
all real estate acquired by it under the provisions of sections 141.210
to 141.810, cause the land commissioner to proceed to inventory such
land, and thereafter keep and maintain a perpetual inventory of such real
estate;

(2) It shall, upon recommendation of the land commissioner, classify such
land as to its use, into the following three classifications:

(a) Suitable for private use;

(b) Suitable for public use;

(c) Not usable in its present condition or situation and held as a public
land reserve;

(3) Such land trust shall make every effort to return land in
classification (a) to such private ownership and use as soon as possible;
to offer land classified in class (b) to any public body which shall
indicate a need or a use therefor; the price and terms, in each case, to
be in the sole discretion of the land trustees, subject to the provisions
of subdivision (4) hereof; and shall study and make recommendations to
taxing authorities as to possible use of real estate classified in class
(c). In furtherance of this object such land trust shall have access to
any and all records in any city or county office at any time and may call
upon any and all city and county officers, departments, boards, planning
commissions or other commissions for studies, statistics or
recommendations. Such land trust shall prepare a list of all land in
class (a), which list shall be corrected and amended from time to time in
the discretion of the trustees. Such trustees may make a charge, not to
exceed the actual cost of documentation and duplication, for each copy of
such list which money shall be used to help defray the costs of preparing
such list. Any person may purchase a copy of such list. Any real estate
agent or broker licensed to do business in the county may when authorized
by the trustees sell any such property upon the terms and conditions
imposed by the trustees, and the trustees are authorized and empowered to
pay reasonable real estate commissions; and provided that nothing herein
shall prohibit the trustees from selling or exchanging any such real
estate directly to or with any purchaser;

(4) Such land trustees shall have power, and it shall be their duty, to
manage, maintain, protect, rent, lease, repair, insure, alter, sell,
trade, exchange or otherwise dispose of any such real estate, on such
terms and conditions as may be determined in the sole discretion of the
trustees. Said trustees may sell for cash or for terms of not less than
ten percent cash at time of purchase, and the balance to be paid within
not more than fifteen years from the time of such purchasing agreement,
with interest at a legal rate, which sale shall be represented by
contract for a deed or by purchaser's note, secured by mortgage or deed
of trust on such real estate. Such land trustees may assemble tracts or
parcels of real estate for public parks or other public purposes and to
such end may exchange parcels, and otherwise effectuate such purposes by
agreement with any taxing authority;

(5) Such land trust shall adopt rules and regulations in harmony with
sections 141.210 to 141.810, and shall keep records of all its
transactions, which records shall be open to inspection of any taxing
authority in the county at any time. There shall be an annual audit of
the affairs, accounts, expenses, and financial transactions of such land
trust by certified public accountants as of December thirty-first of each
year, which accountants shall be employed by the trustees on or before
November first of each year, and certified copies thereof shall be
furnished to the appointing authorities described in section 141.720, and
shall be available for public inspection at the offices of such
appointing authorities. (L. 1943 p. 1029 § 41, A.L. 2004 H.B. 975)

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

*Word "shall" appears here in original rolls.

1. Each annual budget of the land trust shall be itemized as to
objects and purposes of expenditure, prepared not later than December
tenth of each year with copies delivered to the county and city that
appointed trustee members, and shall include therein only such
appropriations as shall be deemed necessary to meet the reasonable
expenses of the land trust during the forthcoming fiscal year. That
budget shall not become the required annual budget of the land trust
unless and until it has been approved by the governing bodies of the
county or city that appointed trustee members. If either of the governing
bodies of the county and city that appointed trustee members fail to
notify the land trust in writing of any objections to the proposed annual
budget on or before December twentieth, then such failure or failures to
object shall be deemed approval. In the event objections have been made
and a budget for the fiscal year beginning January first has not been
approved by the governing bodies of the county and city on or before
January first, then the budget for the previous fiscal year shall become
the approved budget for that fiscal year. Any unexpended funds from the
preceding fiscal year shall be deducted from the amounts needed to meet
the budget requirements of the forthcoming year.

2. Copies of the budget shall be made available to the public on or
before December tenth, and a public hearing shall be had thereon prior to
December twentieth, in each year. The approved and adopted budget may be
amended by the trustee members only with the approval of the governing
bodies of the county and city that appointed trustee members.

3. If at any time there are not sufficient funds available to pay the
salaries and other expenses of such land trust and of its employees,
incident to the administration of sections 141.210 to 141.810, including
any expenditures authorized by section 141.760, funds sufficient to pay
such expenses shall be advanced and paid to the land trust upon its
requisition therefor, fifty percent thereof by the county commission of
such county, and the other fifty percent by all of the municipalities in
such county as defined in section 141.220, in proportion to their
assessed valuations at the time of their last completed assessment for
state and county purposes. The land trust shall have power to requisition
such funds in an amount not to exceed twenty-five percent of the total
annual budget of the land trust from such sources for that fiscal year of
the land trust for which there are not sufficient funds otherwise
available to pay the salaries and other expenses of the land trust, but
any amount in excess of twenty-five percent of the total annual budget in
any fiscal year may be requisitioned by and paid to the land trust only
if such additional sums are agreed to and approved by the county
commission and the respective municipalities in such county so desiring
to make such payment. All moneys so requisitioned shall be paid in a lump
sum within thirty days after such requisition or the commencement of the
fiscal year of the land trust for which such requisition is made,
whichever is later, and shall be deposited to the credit of the land
trust in some bank or trust company, subject to withdrawal by warrant as
herein provided.

4. The fiscal year of the land trust shall commence on January first of
each year. Such land trust shall audit all claims for the expenditure of
money, and shall, acting by the chairman or vice chairman thereof, draw
warrants therefor from time to time.

5. No warrant for the payment of any claim shall be drawn by such land
trust until such claim shall have been approved by the land commissioner
and shall bear the commissioner's certificate that there is a sufficient
unencumbered balance in the proper appropriation and sufficient
unexpended cash available for the payment thereof. For any certification
contrary thereto, such land commissioner shall be liable personally and
on the commissioner's official bond for the amounts so certified, and
shall thereupon be promptly removed from office by the land trustees.

6. In addition to the annual audit provided for in section 141.760, the
land trust may be performance audited at any time by the state auditor or
by the auditor of any home rule city with more than four hundred thousand
inhabitants and located in more than one county that is a member of the
land trust. The cost of such audit shall be paid by the land trust, and
copies shall be made available to the public within thirty days of the
completion of the audit. (L. 1943 p. 1029 § 42, A.L. 1945 p. 1761, A.L.
1945 p. 1926, A.L. 2002 H.B. 1634)

Such land trust shall set up and maintain a perpetual inventory
on each tract of real estate, except that individual tracts may be
consolidated and grouped or regrouped for economy or convenience. (L.
1943 p. 1029 § 43)

When any parcel of real estate is sold or otherwise disposed of
by the land trust, the proceeds therefrom shall be applied and
distributed in the following order:

(1) To the payment of the expenses of sale;

(2) The balance to be retained by the land trust to pay the salaries and
other expenses of such land trust and of its employees, incident to the
administration of sections 141.210 to 141.810, including any expenditures
authorized by section 141.760, as provided for in its annual budget;

(3) Any funds in excess of those necessary to meet the expenses of the
annual budget of the land trust in any fiscal year, and including a
reasonable sum to carry over into the next fiscal year to assure that
sufficient funds will be available to meet initial expenses for that next
fiscal year, may be paid to the respective taxing authorities which, at
the time of the distribution, are taxing the real property from which the
proceeds are being distributed. The distributions shall be in proportion
to the amounts of the taxes levied on the properties by the taxing
authorities; distribution shall be made on January first and July first
of each year, and at such other times as the land trustees in their
discretion may determine. (L. 1943 p. 1029 § 44, A.L. 2002 H.B. 1634,
A.L. 2004 H.B. 975)

Upon acquiring title to any real estate hereunder, such land
trust shall immediately notify the county assessor and the city assessors
of the various cities, towns and villages in the county of such
ownership, and the interests of each taxing authority therein shall be
exempt from all taxation, in the same manner and to the same extent as
any other publicly owned real estate, and upon the sale or other
disposition of any real estate held by it, such land trust shall
immediately notify the county assessor and the appropriate city assessor
of such change of ownership. (L. 1943 p. 1029 § 45)

1. Neither said trustees nor any salaried employee of the land
trust, provided for herein, shall receive any compensation, emolument or
other profit directly or indirectly from the rental, management,
purchase, sale or other disposition of any lands held by such land trust
other than the salaries, expenses and emoluments provided for herein.

2. Any person convicted of violating this section shall be deemed guilty
of a felony and upon conviction thereof shall be sentenced to serve not
less than two nor more than five years in the state penitentiary. (L.
1943 p. 1029 § 46)

In all cities not within a county, which now have or may
hereafter have a population in excess of seven hundred thousand
inhabitants, the collection of delinquent and back taxes shall be
regulated and controlled by the provisions of sections 141.820 to
141.970. (RSMo 1939 § 11184, A. 1949 S.B. 1024)

1. The collectors of such cities not within a county shall
proceed to collect the taxes contained in the back tax book or recorded
list of the delinquent land and lots in the collector's office as herein
required.

2. Any person interested in or the owner of any tract of land or lot
contained in the back tax book or in the recorded list of delinquent
lands and lots in the collector's office may redeem such tract of land or
town lot, or any part thereof, from the state's or such city's lien
thereon, by paying to the proper collector the amount of the original
taxes, together with interest from the date of delinquency at the rate of
ten percent per annum and the costs until January 1, 1983, and beginning
on January 1, 1983, at the rate of eighteen percent per annum and the
costs. For any delinquency occurring after January 1, 2000, the rate
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.

3. If suit shall have been commenced against any person owing taxes on
any tract of land or town lot for the collection of taxes, the person
desiring to redeem any such land before judgment, in addition to the
original tax, interest and costs including attorney's fee accruing under
this law, shall pay to the city collector all necessary costs incurred in
the court where the suit is pending, and the city collector shall account
to the clerk of the court in which such suit is filed for the court costs
so collected. (RSMo 1939 § 11185, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351,
et al., A.L. 1999 S.B. 76)

CROSS REFERENCE: Back tax books, how prepared, RSMo 92.050, 92.070

The provisions of the law with reference to the compromise of
taxes shown on the back tax book or recorded list of delinquent land and
lots in the collector's office shall apply to and shall also authorize
the compromise of any judgment for taxes after the same had been rendered
therefor and up to that time when the property shall be sold under
execution issued on said judgment; such compromise to be authorized by
the same officials and under the same conditions as set forth under
existing law for the compromise of taxes. (RSMo 1939 § 11197)

1. If any of the lands or town lots contained in the back tax
book or list of delinquent lands or lots remain unredeemed on the first
day of January, the collector shall file suit in the circuit court
against such lands or lots to enforce the lien of the state and city.

2. The collector shall note opposite such tract in the back tax book the
fact that suit has been commenced and the person against whom commenced.

3. When summons has been issued against any defendant and the officer to
whom it is directed makes return that the defendant cannot be found, and
the court is satisfied that summons cannot be served; and in all cases
where it is alleged in the petition or in an affidavit subsequently
filed, that the defendants or any one of them are nonresidents of the
state of Missouri, the court or clerk of the court in vacation shall
issue an order that notice of such action be given the defendant by
publication.

4. The proof of publication may be made by filing in the court an
affidavit of the publisher of the newspaper or of any person who would be
a competent witness in the cause.

5. If the defendant does not appear and defend, judgment by default shall
be rendered, which judgment shall be as binding and effectual against the
property as if there had been personal service on the defendant. (RSMo
1939 § 11186, A. 1949 S.B. 1024)

The sheriff may appoint the collector his deputy sheriff, and
when so appointed he may serve all process in suits commenced under
sections 141.820 to 141.970 with like effect as the sheriff himself might
do. (RSMo 1939 § 11193)

1. The collector, with the approval of the mayor, may employ
such attorneys as he deems necessary to collect such taxes and to
prosecute suits for taxes.

2. Such attorneys shall receive as total compensation, a sum, not to
exceed six percent of the amount of taxes actually collected and paid
into the treasury, and an additional sum not to exceed two dollars for
each suit filed when publication is not necessary, and not to exceed five
dollars where publication is necessary, as may be agreed upon in writing
and approved by the mayor, before such services are rendered.

3. The attorney fees shall be taxed as costs in the suit and collected as
other costs. (RSMo 1939 § 11186, A. 1949 S.B. 1024)

1. The collector may employ some competent and reliable
abstracter of his city to prepare memorandums of abstract to the land
described in the tax bills furnished by the collector.

2. The abstracts shall show all conveyances, liens and charges against
such real estate as shown by the records of such city, and shall be
certified by the abstracter.

3. The abstracts shall be delivered to the tax attorney who shall file
them with the petitions and shall become the property of the purchaser at
the tax sale.

4. The abstracter shall receive as compensation a sum not to exceed five
dollars for each abstract furnished which sum shall be taxed as costs and
paid as other costs in the case. (RSMo 1939 §§ 11199, 11200, A.L. 1947 V.
I p. 538, A. 1949 S.B. 1024)

No action for recovery of taxes against real estate shall be
commenced, had or maintained, unless action therefor shall be commenced
within five years after delinquency. (RSMo 1939 § 11194, A. 1949 S.B.
1024)

1. All actions commenced under the provisions of sections
141.820 to 141.970 shall be prosecuted in the name of the state of
Missouri, at the relation and to the use of the collector, and against
the owner of the property, if known, and if not known, then against the
last owner of record as shown by the city records at the time the suit
was brought.

2. All lands owned by the same person or persons may be included in one
petition and in one count thereof, for the taxes for all such years as
taxes may be due thereon, and the petition shall show the different years
for which taxes are due, as well as the several kinds of taxes or funds
to which they are due, with the respective amounts due to each fund; all
of which shall be set forth in a tax bill of said back taxes, duly
authenticated by the certificate of the collector and filed with the
petition; and the tax bill or bills, so certified, shall be prima facie
evidence that the amount claimed in said suit is just and correct.

3. All notices and process in suits under sections 141.820 to 141.970
shall be sued out and served in the same manner as in civil actions in
circuit courts; and in case of suits against nonresident unknown parties,
or other owners on whom service cannot be had by ordinary summons, the
proceedings shall be the same as now provided by law in civil actions
affecting real or personal property. In all suits under sections 141.820
to 141.970, the general laws of the state as to practice and proceedings
in civil cases shall apply so far as applicable and not contrary to
sections 141.820 to 141.970. (RSMo 1939 § 11187, A. 1949 S.B. 1024)

The judgment, if against the defendant, shall describe the land
upon which taxes are found to be due; shall state the amount of taxes and
interest found to be due upon each tract or lot, and the year or years
for which the same are due, up to the rendition thereof, and shall decree
that the lien of the state be enforced, and that the real estate, or so
much thereof as may be necessary to satisfy such judgment, interest and
costs, be sold, and a special fieri facias shall be issued thereon,
subject to the provisions herein contained, which shall be executed as in
other cases of special judgment and execution, and said judgment shall be
a first lien upon said land. (RSMo 1939 § 11188)

The lien of general tax judgments provided for in sections
141.820 to 141.970 shall be a continuing lien and shall not be barred by
lapse of time or limitation, but shall terminate only upon payment as
herein provided, or sale under execution. (RSMo 1939 § 11195)

After judgment shall have been rendered, no execution shall be
levied thereon nor sale under said execution had for a period of two
years from the date of entry of such judgment, during which time the
owner of the property against which judgment has been rendered, or any
person having an interest therein, may redeem the property from said
judgment by paying the amount of the judgment, interest and costs, or the
amount set as a compromise payment under the terms of this law, and if
such payment be made, the judgment shall be released and the taxes marked
paid. (RSMo 1939 § 11189)

Any provisions of this chapter to the contrary notwithstanding,
the owner of any parcel of real property against which a judgment has
been rendered shall not have the right to redeem such property from said
judgment if at the time of judgment such property is assessed as
residential property and the judgment finds the property has been vacant
for a period of not less than six months prior to the judgment. After a
judgment as provided for in this section becomes final, a sale under
execution of the judgment shall be immediately held as provided under the
applicable provisions of this chapter. (L. 1992 H.B. 1434 & 1490)

1. Whenever a sale under execution on a tax judgment shall be
had, the sheriff shall announce that such sale is subject to the approval
of the court, and the sheriff shall report the sale and the amount of the
bid to the court in which judgment was rendered, and the court shall
appoint two disinterested and competent appraisers, who shall appraise
the value of the property and the improvements thereon.

2. If the amount bid by the purchaser at the execution sale shall exceed
fifty percent of the value of the property, the court shall confirm the
sale, and the sheriff shall execute a deed for the property.

3. If the amount bid by the purchaser is less than fifty percent of the
appraised value of the property, and the title which would be acquired by
the purchaser is subject to other taxes, which are a lien superior to the
lien of the taxes for which the judgment was rendered, and the combined
amount of such prior liens and the amount bid by the purchaser shall
exceed fifty percent of the appraised value of the property, the court
shall likewise confirm the sale, and the sheriff shall execute a deed to
the purchaser.

4. If the amount bid, together with prior tax liens, if any, shall be
less than fifty percent of the appraised value of the property, the court
may require the purchaser to increase his bid to an amount equal to fifty
percent of such appraised value, and if the purchaser agrees so to do,
and makes such additional payment, the sale shall be approved, and the
sheriff shall execute and deliver a deed to the purchaser, but if the
purchaser declines to increase his bid and make such additional payment,
the sale shall be disapproved and the lien of the judgment continued,
subject to the issuance of subsequent executions. (RSMo 1939 § 11191)

The sheriff shall, subject to the provisions of section 141.940,
execute to the purchasers of real estate under sections 141.820 to
141.970, a deed for the property sold, which shall be acknowledged before
the circuit court of the city not within a county, as in ordinary cases,
and which shall convey a title in fee to such purchaser of the real
estate therein named, and shall be prima facie evidence of title, and
that the matters and things therein stated are true. (RSMo 1939 § 11192,
A. 1949 S.B. 1024)

1. Fees shall be allowed for services rendered under the
provisions of sections 141.820 to 141.970, as follows:

(1) To the collector, two percent on all sums collected and twenty-five
cents per tract for making the back tax books;

(2) To the circuit clerk, sheriff and printer, such fees as are allowed
by law for like services in civil cases.

2. Such fees shall be taxed as costs and collected from the person
redeeming such tract or from the proceeds of sale.

3. In no case shall the state or city be liable for any such costs nor
shall the commissioner of administration allow any claim for costs
incurred under sections 141.820 to 141.970. (RSMo 1939 § 11196, A. 1949
S.B. 1024)

The general law relating to taxation and the collection of
delinquent taxes, as now existing, shall apply to cities not within any
county insofar as not inconsistent with the provisions of sections
141.820 to 141.970, except that cities not within any county may
hereafter elect to operate under the provisions of chapter 140, the
general law relating to the collection of delinquent taxes, by the
enactment of an ordinance by the legislative body of such city. (RSMo
1939 § 11198, A. 1949 S.B. 1024, A.L. 1969 p. 250)

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