STATE STATUTES & CODES

MISSOURI STATUTES AND CODES

Chapter 140 Collection of Delinquent Taxes Generally

• 140.010. County collector--enforcement of state's lien.
• 140.015. (Repealed L. 2007 S.B. 613 Revision § A)
• 140.030. Collector to make delinquent lists.
• 140.040. Correction of delinquent lists by county commission--certified to whom.
• 140.050. Clerk to make back tax book--delivery to collector, collection--correction of omissions.
• 140.060. Back tax book--contents--interest.
• 140.070. Delinquent real estate taxes extended into back tax book.
• 140.080. County clerk and collector, comparison of lists--clerk's certification.
• 140.090. Back tax book to be in alphabetical order.
• 140.100. Penalty against delinquent lands, maximum amount for St. Louis City.
• 140.110. Collection of back taxes, payments applied, how, exceptions--removal of lien.
• 140.120. May compromise back taxes.
• 140.130. Examination of back tax books by board of equalization.
• 140.140. Collector--reports.
• 140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when.
• 140.160. Limitation of actions, exceptions--county auditor to furnish delinquent tax list.
• 140.170. County collector to publish delinquent land list--contents--site of sale--expenses--publisher's affidavit to be recorded--exception for certain property, contents of list.
• 140.180. Lawful abbreviations.
• 140.190. Period of sale--manner of bids--prohibited sales--sale to nonresidents.
• 140.200. (Repealed L. 2003 S.B. 295 § A)
• 140.210. (Repealed L. 2003 S.B. 295 § A)
• 140.220. County clerk to act as clerk of sale--fee.
• 140.230. Foreclosure sale surplus--deposited in treasury--escheats, when.
• 140.240. Second offering of delinquent lands and lots.
• 140.250. Third offering of delinquent lands and lots, redemption--subsequent sale--collector's deed.
• 140.260. Purchase by county or city, when--procedure.
• 140.270. Appointment of substitute or successor trustee--when and by whom.
• 140.280. Payment of total amount by purchaser--penalty for failure.
• 140.290. Certificate of purchase--contents--fees--nonresidents.
• 140.300. Collector, written guaranty--action on--damages.
• 140.310. Possession by purchaser, when--rents--rights of occupant and purchaser.
• 140.320. Payment of taxes by purchaser--forfeiture.
• 140.330. Suit to quiet title--duty of court where title invalid.
• 140.340. Redemption, when--manner.
• 140.350. Redemption by incapacitated or disabled persons, when.
• 140.360. Redemption--compensation for improvements--limitations.
• 140.370. Redemption--record of sale.
• 140.380. Redemption by drainage, levee or improvement district--procedure.
• 140.390. (Repealed L. 2003 S.B. 295 § A)
• 140.400. (Repealed L. 2003 S.B. 295 § A)
• 140.405. Purchaser of property at delinquent land tax auction, deed issued to, when--affidavit--notice of right of redemption--loss of interest, when.
• 140.410. Execution and record of deed by purchaser--failure--assignment prohibited, when--recording fee required, when.
• 140.420. Deed to purchaser if unredeemed.
• 140.430. Deed to heirs in case of purchaser's death.
• 140.440. Payment of taxes by holder of purchase certificate--subsequent certificate.
• 140.450. Cancellation and filing of certificate--proof of loss.
• 140.460. Execution of conveyance--form.
• 140.470. Variations from form--collector's fee.
• 140.480. Record of land sold kept by collector.
• 140.490. Action by damaged party against collector.
• 140.500. Mistake in name not to invalidate sale.
• 140.510. Form not to affect validity--presumption of validity.
• 140.520. Irregularity and omissions not to invalidate proceedings.
• 140.530. Invalidity of sale, when.
• 140.540. Invalidity of sale--refund of purchase money--tolling of statute.
• 140.550. Transfer of lien in case of invalid deed.
• 140.560. Release of lien by holder upon payment.
• 140.570. Lien in full force in certain cases when conveyance is invalid.
• 140.580. Action for the recovery of possession.
• 140.590. Suits against purchaser of tax lands to be brought within three years.
• 140.600. Suit to set aside tax deeds--actual tender not necessary.
• 140.610. Proof by claimant of invalidity of sale.
• 140.620. County records, prima facie evidence--moneys paid to successor.
• 140.630. Defendant may make claim for taxes paid--not to affect other defenses.
• 140.640. Personal judgments not authorized.
• 140.660. Tax commission to prescribe forms, interpret laws.
• 140.665. Law applies to counties and cities and certain officers.
• 140.670. City delinquent taxes, when returned--duties of collector.
• 140.680. Power to collect such taxes.
• 140.690. Such taxes a lien.
• 140.710. To be embodied in list with state and county taxes.
• 140.720. Collector to furnish statement to city--fees.
• 140.722. Conveyances subject to covenants and easements.
• 140.730. Procedure for collection of personal taxes.
• 140.740. Notification to delinquent taxpayer--fee.
• 140.750. Commission allowed on collection of revenue.
• 140.850. Contracts with private attorneys or collection agencies for assistance.
• 140.855. Vendors, office of administration to pay funds due vendors to department of revenue, when--notice, contents--hearing, procedure, effect of failure to request.

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