242.620. 1. To protect said lien of said drainage taxesupon the lands and other property against which said taxes shallbe levied, in any case where delinquent lands are offered forsale for such delinquent taxes, and the amount of the tax due,together with interest, cost, and penalties is not bid for thesame, the board of supervisors shall have authority to bid orcause to be bid, not to exceed the whole amount due thereon, asaforesaid, in the name of the drainage district, and in case suchbid is the highest bid, the sheriff shall sell and convey suchlands to such drainage district, and such lands shall thereuponbecome the property of the drainage district, and may be held,disposed of, and conveyed by the board of supervisors at suchprice and on such terms, as in the discretion of the board ofsupervisors may be to the best interest of the district.
2. If such lands, or other property, are sold by the boardof supervisors the purchasers thereof shall take the same subjectto all said drainage taxes thereafter becoming due, the same asall other lands and other property in the district.
3. The board of supervisors shall also have authority toprotect the lien of the drainage district for drainage taxes bypaying the general, state, county, school and road taxes, and incase the lien of the state for such general, state, county,school and road taxes is foreclosed, and the land, or otherproperty, sold for such general taxes, and the said drainagedistrict is not made a party to the proceedings foreclosing thesaid lien for such general taxes, the said board of supervisorsshall be authorized at any time within one year after said saleto redeem such lands, by paying not to exceed the whole amount ofsuch taxes, together with penalties and costs accrued thereon.
(RSMo 1939 § 12347)Prior revision: 1929 § 10766
CROSS REFERENCE:
Delinquent taxes, drainage district may redeem lands, when, RSMo 140.380