Effective – 28 Aug 1959 140.010. County collector — enforcement of state’s lien. — All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter. Any failure to properly return the […]
Effective – 28 Aug 1945 140.030. Collector to make delinquent lists. — Whenever any collector shall be unable to collect any taxes specified on the tax book, having diligently endeavored and used all lawful means to collect the same, he shall make lists thereof, one to be called the “tangible personal property delinquent list”, in […]
Effective – 28 Aug 1959 140.040. Correction of delinquent lists by county commission — certified to whom. — At the term of the county commission at which the several delinquent lists are required by law to be returned and certified, the commission shall examine and compare the list of lands and town lots on which […]
Effective – 28 Aug 2013, 2 histories 140.050. Clerk to make back tax book — delivery to collector, collection — correction of omissions. — 1. Except as provided in section 52.361, the county clerk shall file the delinquent lists in the county clerk’s office and within ten days thereafter make, under the seal of the […]
Effective – 28 Aug 1959 140.060. Back tax book — contents — interest. — 1. The back tax book shall be made up as follows: (1) All tracts of land or city lots on which back taxes are due shall be listed in numerical order with the legal description thereof; (2) The name of the […]
Effective – 28 Aug 2010 140.070. Delinquent real estate taxes extended into back tax book. — All back taxes, of whatever kind, whether state, county or school, or of any city or incorporated town, which return delinquent tax lists to the county collector to collect, appearing due upon delinquent real estates shall be extended in […]
Effective – 28 Aug 2010 140.080. County clerk and collector, comparison of lists — clerk’s certification. — Except as provided in section 52.361, the county clerk and the county collector shall compare the back tax book with the corrected delinquent land list made pursuant to sections 140.030 and 140.040 respectively, and the clerk shall certify […]
Effective – 28 Aug 1949 140.090. Back tax book to be in alphabetical order. — In counties where an alphabetical arrangement of the land list in the assessor’s book has been ordered by the county commission, the back tax book shall be made out in alphabetical order, in the name of the owner, if known, […]
Effective – 01 Jan 2018, 2 histories 140.100. Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. — 1. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent of each […]
Effective – 28 Aug 2010 140.110. Collection of back taxes, payments applied, how, exceptions — removal of lien. — 1. The collectors of the respective counties shall collect the taxes contained in the back tax book. Any person interested in or the owner of any tract of land or lot contained in the back tax […]
Effective – 28 Aug 2013 140.115. Lien prohibited on property in back tax book, when. — Any person other than the owner or a mortgagee or other lienholder described in section 139.070 who pays the original taxes, as charged against the tract of land or town lot described in the back tax book, together with […]
Effective – 28 Aug 1959 140.120. May compromise back taxes. — If it appears to any county commission, that any tract of land or town lot contained in the back tax book is not worth the amount of taxes, interest and cost due thereon, as charged in the back tax book or that the same […]
Effective – 28 Aug 1945 140.130. Examination of back tax books by board of equalization. — At every annual settlement made by a collector of the revenue after this chapter shall take effect, all delinquent real estate and delinquent personal tax lists and back tax bills for taxes on real estate and tangible personal property […]
Effective – 28 Aug 1939 140.140. Collector — reports. — The collector shall make diligent endeavor to collect all taxes upon said back tax book, and whenever he finds that any taxes therein have been paid, he shall report that fact to the county commission, or other proper officer, giving the name of the officer […]
Effective – 28 Aug 2013, 3 histories 140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when. — 1. All lands, lots, mineral rights, and royalty interests on which taxes or special assessments are delinquent and unpaid are subject to sale to discharge the lien for the delinquent and unpaid taxes or unpaid […]
Effective – 28 Aug 2013, 3 histories 140.160. Limitation of actions, exceptions — county auditor to annually audit. — 1. No proceedings for the sale of land and lots for delinquent taxes pursuant to this chapter or unpaid special assessments, relating to the collection of delinquent and back taxes and unpaid special assessments and providing […]
Effective – 28 Aug 2022, 3 histories 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. — 1. Except for lands described in subsection 7 of this section, the county collector shall cause a […]
Effective – 28 Aug 1939 140.180. Lawful abbreviations. — 1. In all advertisements, notices, lists, records, certificates, deeds or other papers, required to be made by or under any of the provisions of this chapter, it shall be lawful to use letters, figures and characters, as follows: (1) Letters may be used to denote township, […]
Effective – 28 Aug 2022, 3 histories 140.190. Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph. — 1. On the day mentioned in the notice, the county collector shall commence the sale of such lands, and shall continue the same from day to […]
Effective – 28 Aug 2015 140.195. Entry on property not trespass, when. — Any collector, agent of any collector, tax sale purchaser, or agent of any tax sale purchaser performing duties under this chapter shall have the lawful right to enter upon the land of another without being guilty of trespass, if he or she […]
