137.085. Government lands become taxable, when--state lien on real property, extent of. - Missouri Statutes

Government lands become taxable, when--state lien on realproperty, extent of.

137.085. 1. Government lands entered or located on prior tothe first day of January shall be taxable for that year and everyyear thereafter; school and swamp land and lots shall becometaxable whenever the county sells, conveys or agrees to conveyits title.

2. Real property shall in all cases be liable for the taxesthereon, and a lien is hereby vested in favor of the state on allreal property for all taxes thereon, which lien shall accrue andbecome a fixed encumbrance as soon as the amount of the taxes isdetermined by assessment and levy, and said lien shall beenforced as provided by law; said lien shall continue to beenforced until all taxes, forfeitures, back taxes and costs shallbe fully paid or the land sold or released as provided by law.

(RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7)

Prior revisions: 1929 § 9747; 191 § 12757; 1909 § 11339

(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.) S.W.2d 397.