140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when. - Missouri Statutes

Lands, lots, mineral rights, and royalty interests subject to sale,when.

140.150. 1. All lands, lots, mineral rights, and royalty interestson which taxes or neighborhood improvement district special assessments aredelinquent and unpaid are subject to sale to discharge the lien for thedelinquent and unpaid taxes or unpaid special assessments as provided forin this chapter on the fourth Monday in August of each year.

2. No real property, lots, mineral rights, or royalty interests shallbe sold for state, county or city taxes or special assessments withoutjudicial proceedings, unless the notice of sale contains the names of allrecord owners thereof, or the names of all owners appearing on the land taxbook and all other information required by law. Delinquent taxes or unpaidspecial assessments, penalty, interest and costs due thereon may be paid tothe county collector at any time before the property is sold therefor.

3. The entry in the back tax book by the county clerk of thedelinquent lands, lots, mineral rights, and royalty interests constitutes alevy upon the delinquent lands, lots, mineral rights, and royalty interestsfor the purpose of enforcing the lien of delinquent and unpaid taxes orunpaid special assessments as provided in section 67.469, RSMo, togetherwith penalty, interest and costs.

(RSMo 1939 § 11125, A.L. 1945 p. 1847, A.L. 1947 V. II p. 430, A.L. 1959 H.B. 106, A.L. 2003 S.B. 295, A.L. 2005 H.B. 58 merged with S.B. 210)

CROSS REFERENCE:

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