Missouri Revised Statutes
Chapter 140 - Collection of Delinquent Taxes Generally
Section 140.310 - Possession by purchaser, when — rents — rights of occupant and purchaser.

Effective - 28 Aug 2015, 2 histories
140.310. Possession by purchaser, when — rents — rights of occupant and purchaser. — 1. The purchaser of any tract or lot of land at sale for delinquent taxes, homesteads excepted, shall at any time after one year from the date of sale be entitled to the immediate possession of the premises so purchased during the redemption period provided for in this law, unless sooner redeemed; provided, however, any owner or occupant of any tract or lot of land purchased may retain possession of said premises by making a written assignment of, or agreement to pay, rent certain or estimated to accrue during such redemption period or so much thereof as shall be sufficient to discharge the bid of the purchaser with interest thereon as provided in the certificate of purchase.
2. The purchaser, his or her heirs or assigns may enforce his or her rights under said written assignment or agreement in any manner now authorized or hereafter authorized by law for the collection of delinquent and unpaid rent; provided further, nothing herein contained shall operate to the prejudice of any owner not in default and whose interest in the tract or lot of land is not encumbered by the certificate of purchase, nor shall it prejudice the rights of any occupant of any tract or lot of land not liable to pay taxes thereon nor such occupant's interest in any planted, growing or unharvested crop thereon.
3. Any additions or improvements made to any tract or lot of land by any occupant thereof, as tenant or otherwise, and made prior to such tax sale, which such occupant would be permitted to detach and remove from the land under his or her contract of occupancy shall also, to the same extent, be removable against the purchaser, his or her heirs or assigns.
4. Any rent collected by the purchaser, his or her heirs or assigns shall operate as a payment upon the amount due the holder of such certificate of purchase, and such amount or amounts, together with the date paid and by whom shall be endorsed as a credit upon said certificate, and which said sums shall be taken into consideration in the redemption of such land, as provided for in this chapter.
5. Any purchaser, heirs or assigns in possession within the period of redemption against whom rights of redemption are exercised shall be protected in the value of any planted, growing and/or unharvested crop on the lands redeemed in the same manner as such purchaser, heirs or assigns would be protected in valuable and lasting improvements made upon said lands after the period of redemption and referred to in section 140.360.
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(RSMo 1939 § 11135, A.L. 2010 H.B. 1316, A.L. 2015 H.B. 613)

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 140 - Collection of Delinquent Taxes Generally

Section 140.010 - County collector — enforcement of state's lien.

Section 140.030 - Collector to make delinquent lists.

Section 140.040 - Correction of delinquent lists by county commission — certified to whom.

Section 140.050 - Clerk to make back tax book — delivery to collector, collection — correction of omissions.

Section 140.060 - Back tax book — contents — interest.

Section 140.070 - Delinquent real estate taxes extended into back tax book.

Section 140.080 - County clerk and collector, comparison of lists — clerk's certification.

Section 140.090 - Back tax book to be in alphabetical order.

Section 140.100 - Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City.

Section 140.110 - Collection of back taxes, payments applied, how, exceptions — removal of lien.

Section 140.115 - Lien prohibited on property in back tax book, when.

Section 140.120 - May compromise back taxes.

Section 140.130 - Examination of back tax books by board of equalization.

Section 140.140 - Collector — reports.

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

Section 140.160 - Limitation of actions, exceptions — county auditor to annually audit.

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.

Section 140.180 - Lawful abbreviations.

Section 140.190 - Period of sale — manner of bids — prohibited sales — sale to nonresidents — restrictions, City of St. Joseph.

Section 140.195 - Entry on property not trespass, when.

Section 140.220 - County clerk to act as clerk of sale — fee.

Section 140.230 - Foreclosure sale surplus — deposited in treasury — escheats, when — proof of claims.

Section 140.240 - Second offering of delinquent lands and lots.

Section 140.250 - Third offering of delinquent lands and lots, redemption — subsequent sale — collector's deed.

Section 140.260 - Purchase by county or city, when — procedure.

Section 140.270 - Appointment of substitute or successor trustee — when and by whom.

Section 140.280 - Payment of total amount by purchaser — penalty for failure.

Section 140.290 - Certificate of purchase — contents — fee — nonresidents.

Section 140.300 - Collector, written guaranty — action on — damages.

Section 140.310 - Possession by purchaser, when — rents — rights of occupant and purchaser.

Section 140.320 - Payment of taxes by purchaser — forfeiture.

Section 140.330 - Suit to quiet title — duty of court where title invalid.

Section 140.340 - Redemption, when — manner.

Section 140.350 - Redemption by minors and incapacitated or disabled persons, when.

Section 140.360 - Redemption — compensation for improvements — limitations.

Section 140.370 - Redemption — record of sale.

Section 140.380 - Redemption by drainage, levee or improvement district — procedure.

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.

Section 140.410 - Execution and record of deed by purchaser — failure — assignment prohibited, when — recording fee required, when.

Section 140.420 - Deed to purchaser if unredeemed.

Section 140.430 - Deed to heirs in case of purchaser's death.

Section 140.440 - Payment of taxes by holder of purchase certificate — subsequent certificate.

Section 140.450 - Cancellation and filing of certificate — proof of loss.

Section 140.460 - Execution of conveyance — form.

Section 140.470 - Variations from form.

Section 140.480 - Record of land sold kept by collector.

Section 140.490 - Action by damaged party against collector.

Section 140.500 - Mistake in name not to invalidate sale.

Section 140.510 - Form not to affect validity — presumption of validity.

Section 140.520 - Irregularity and omissions not to invalidate proceedings.

Section 140.530 - Invalidity of sale, when.

Section 140.540 - Invalidity of sale — refund of purchase money — tolling of statute.

Section 140.550 - Transfer of lien in case of invalid deed.

Section 140.560 - Release of lien by holder upon payment.

Section 140.570 - Lien in full force in certain cases when conveyance is invalid.

Section 140.580 - Action for the recovery of possession.

Section 140.590 - Suits against purchaser of tax lands to be brought within three years.

Section 140.600 - Suit to set aside tax deeds — actual tender not necessary.

Section 140.610 - Proof by claimant of invalidity of sale.

Section 140.620 - County records, prima facie evidence — moneys paid to successor.

Section 140.630 - Defendant may make claim for taxes paid — not to affect other defenses.

Section 140.640 - Personal judgments not authorized.

Section 140.665 - Law applies to counties and cities and certain officers.

Section 140.670 - City delinquent taxes, when returned — duties of collector.

Section 140.680 - Power to collect such taxes.

Section 140.690 - Such taxes a lien.

Section 140.710 - To be embodied in list with state and county taxes.

Section 140.720 - Collector to furnish statement to city — fees.

Section 140.722 - Conveyances subject to covenants and easements.

Section 140.730 - Procedure for collection of personal taxes.

Section 140.740 - Notification to delinquent taxpayer — fee.

Section 140.750 - Commission allowed on collection of revenue.

Section 140.850 - Contracts with private attorneys or collection agencies for assistance.

Section 140.855 - Vendors, office of administration to pay funds due vendors to department of revenue, when — notice, contents — hearing, procedure, effect of failure to request.

Section 140.980 - Citation of law — definitions.

Section 140.981 - Land bank agency authorized, purpose — beneficiaries — public body corporate and politic.

Section 140.982 - Organization, duties, and powers.

Section 140.983 - Powers of land bank agency.

Section 140.984 - Agency income to be tax exempt — acquisition of property, requirements.

Section 140.985 - Real property to be held in agency name — public inspection of inventory — transfer of property, requirements — proceeds of sales, use of.

Section 140.986 - Productive use of property, time period to show — extension, when — public sale, when.

Section 140.987 - Sale of property, buyer must own for three years — violation, civil liability.

Section 140.988 - Funding sources for agency — property taxes, distribution by county collector to agency after sale of property.

Section 140.991 - Annual audit, when — performance audit, when.

Section 140.997 - Meeting requirements.

Section 140.1000 - Limitation on agency employees — violation, penalty — conflicts of interest rules.

Section 140.1003 - Agency to have complete control of property.

Section 140.1006 - Tax lien on agency property, taxing authority contribution authorized.

Section 140.1009 - Quiet title action permitted, procedure.

Section 140.1012 - Dissolution of agency, procedure.

Section 140.1015 - Eminent domain, agency not authorized to exercise — no power to tax.