141.250. Equality of tax liens--priorities--distribution of proceeds (first class charter counties). - Missouri Statutes

Equality of tax liens--priorities--distribution of proceeds (firstclass charter counties).

141.250. 1. The respective liens of the tax bills forgeneral taxes of the state of Missouri, the county, anymunicipality and any school district, for the same tax year,shall be equal and first liens upon the real estate described inthe respective tax bills thereof; provided, however, that theliens of such tax bills for the latest year for which tax billsare unpaid shall take priority over the liens of tax bills leviedand assessed for less recent years, and the lien of such taxbills shall rate in priority in the order of the years for whichthey are delinquent, the lien of the tax bill longest delinquentbeing junior in priority to the lien of the tax bill for the nextmost recent tax year.

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

3. The proceeds derived from the sale of any landsencumbered with a tax lien or liens, or held by the landtrustees, shall be distributed to the owners of such liens in theorder of the seniority of the liens, or their respectiveinterests as shown by the records of the land trust. Thoseholding liens of equal rank shall share in direct proportion tothe amounts of their respective liens.

(L. 1943 p. 1029 § 6)