2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 140 - Collection of Delinquent Taxes Generally

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REAL ESTATE TAXES

Section 140.010 County collector — enforcement of state's lien. (8/28/1959)
Section 140.030 Collector to make delinquent lists. (8/28/1945)
Section 140.040 Correction of delinquent lists by county commission — certified to whom. (8/28/1959)
Section 140.050 Clerk to make back tax book — delivery to collector, collection — correction of omissions. (8/28/2013)
Section 140.060 Back tax book — contents — interest. (8/28/1959)
Section 140.070 Delinquent real estate taxes extended into back tax book. (8/28/2010)
Section 140.080 County clerk and collector, comparison of lists — clerk's certification. (8/28/2010)
Section 140.090 Back tax book to be in alphabetical order. (8/28/1949)
Section 140.100 Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. (1/1/2018)
Section 140.110 Collection of back taxes, payments applied, how, exceptions — removal of lien. (8/28/2010)
Section 140.115 Lien prohibited on property in back tax book, when. (8/28/2013)
Section 140.120 May compromise back taxes. (8/28/1959)
Section 140.130 Examination of back tax books by board of equalization. (8/28/1945)
Section 140.140 Collector — reports. (8/28/1939)
Section 140.150 Lands, lots, mineral rights, and royalty interests subject to sale, when. (8/28/2013)
Section 140.160 Limitation of actions, exceptions — county auditor to annually audit. (8/28/2013)
Section 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. (8/28/2015)
Section 140.180 Lawful abbreviations. (8/28/1939)
Section 140.190 Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph. (8/28/2019)
Section 140.195 Entry on property not trespass, when. (8/28/2015)
Section 140.220 County clerk to act as clerk of sale — fee. (8/28/2003)
Section 140.230 Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims. (8/28/2018)
Section 140.240 Second offering of delinquent lands and lots. (8/28/1959)
Section 140.250 Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed. (8/28/2010)
Section 140.260 Purchase by county or city, when — procedure. (8/28/2010)
Section 140.270 Appointment of substitute or successor trustee — when and by whom. (8/28/1983)
Section 140.280 Payment of total amount by purchaser — penalty for failure. (8/28/2003)
Section 140.290 Certificate of purchase — contents — fee — nonresidents. (8/28/2013)
Section 140.300 Collector, written guaranty — action on — damages. (8/28/1959)
Section 140.310 Possession by purchaser, when — rents — rights of occupant and purchaser. (8/28/2015)
Section 140.320 Payment of taxes by purchaser — forfeiture. (8/28/1939)
Section 140.330 Suit to quiet title — duty of court where title invalid. (8/28/1939)
Section 140.340 Redemption, when — manner. (8/28/2015)
Section 140.350 Redemption by minors and incapacitated or disabled persons, when. (8/28/2015)
Section 140.360 Redemption — compensation for improvements — limitations. (8/28/2003)
Section 140.370 Redemption — record of sale. (8/28/2003)
Section 140.380 Redemption by drainage, levee or improvement district — procedure. (8/28/1939)
Section 140.405 Purchaser of property at delinquent land tax auction, deed issued to, when — notice of right of redemption — redemption of property first, when — loss of interest, when — notice, authorized manner. (8/28/2015)
Section 140.410 Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when. (8/28/2015)
Section 140.420 Deed to purchaser if unredeemed. (8/28/2015)
Section 140.430 Deed to heirs in case of purchaser's death. (8/28/1939)
Section 140.440 Payment of taxes by holder of purchase certificate — subsequent certificate. (8/28/2003)
Section 140.450 Cancellation and filing of certificate — proof of loss. (8/28/1939)
Section 140.460 Execution of conveyance — form. (8/28/2013)
Section 140.470 Variations from form. (8/28/2013)
Section 140.480 Record of land sold kept by collector. (8/28/1939)
Section 140.490 Action by damaged party against collector. (8/28/1939)
Section 140.500 Mistake in name not to invalidate sale. (8/28/1939)
Section 140.510 Form not to affect validity — presumption of validity. (8/28/1939)
Section 140.520 Irregularity and omissions not to invalidate proceedings. (8/28/1939)
Section 140.530 Invalidity of sale, when. (8/28/1939)
Section 140.540 Invalidity of sale — refund of purchase money — tolling of statute. (8/28/1939)
Section 140.550 Transfer of lien in case of invalid deed. (8/28/1939)
Section 140.560 Release of lien by holder upon payment. (8/28/1939)
Section 140.570 Lien in full force in certain cases when conveyance is invalid. (8/28/1939)
Section 140.580 Action for the recovery of possession. (8/28/1939)
Section 140.590 Suits against purchaser of tax lands to be brought within three years. (8/28/1983)
Section 140.600 Suit to set aside tax deeds — actual tender not necessary. (8/28/1939)
Section 140.610 Proof by claimant of invalidity of sale. (8/28/1939)
Section 140.620 County records, prima facie evidence — moneys paid to successor. (8/28/1939)
Section 140.630 Defendant may make claim for taxes paid — not to affect other defenses. (8/28/1949)
Section 140.640 Personal judgments not authorized. (8/28/1939)
Section 140.665 Law applies to counties and cities and certain officers. (8/28/2013)
Section 140.670 City delinquent taxes, when returned — duties of collector. (8/28/1959)
Section 140.680 Power to collect such taxes. (8/28/1939)
Section 140.690 Such taxes a lien. (8/28/1959)
Section 140.710 To be embodied in list with state and county taxes. (8/28/1939)
Section 140.720 Collector to furnish statement to city — fees. (8/28/1945)
Section 140.722 Conveyances subject to covenants and easements. (8/28/1996)

PERSONAL TAXES

Section 140.730 Procedure for collection of personal taxes. (8/28/2004)
Section 140.740 Notification to delinquent taxpayer — fee. (8/28/1951)
Section 140.750 Commission allowed on collection of revenue. (8/28/1945)

GENERAL COLLECTIONS

LAND BANK ACT (City of St. Joseph)

CHAPTER CROSS REFERENCES

Attorney general to assist in collection of delinquent taxes payable to state director, 136.150
Bad check, passing in payment of taxes, penalty, 139.235
Cashier's checks, certified checks or money orders required for payment of taxes, when, 139.235
Collector's compensation, delinquent personal tax collection, 52.290
Constitutional provisions relative to tax collection, Const. Art. X §§ 4(a), 4(b), 4(c), 13
Corporation franchise taxes, procedure for collection when delinquent, 147.120
Division of taxation and collection, department of revenue, to collect state taxes, 136.010
Governor authorized to purchase lands at execution sale where state has interest, 26.040, 26.050
Levee tax, collection, procedure when delinquent, 245.200, 245.220
Railroad property, taxes to constitute a lien, procedure for enforcement, 151.210, 151.230
Railroad taxes delinquent, when, 151.220
State's claim for taxes to constitute a lien against real property, 137.085
State's claim paramount against estates of insolvent or deceased persons, exceptions, 430.330, 430.340

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2020 Missouri Revised StatutesTitle X - Taxation and RevenueChapter 140 - Collection of Delinquent Taxes Generally

2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 140 - Collection of Delinquent Taxes Generally