Missouri Revised Statutes
Chapter 140 - Collection of Delinquent Taxes Generally
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.

Effective - 28 Aug 2015, 3 histories
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. — 1. Any person purchasing property at a delinquent land tax auction shall not acquire the deed to the real estate, as provided for in section 140.250 or 140.420, until the person meets the requirements of this section, except that such requirements shall not apply to post-third-year sales, which shall be conducted under subsection 4 of section 140.250. The purchaser shall obtain a title search report from a licensed attorney or licensed title company detailing the ownership and encumbrances on the property.
2. At least ninety days prior to the date when a purchaser is authorized to acquire the deed, the purchaser shall notify the owner of record and any person who holds a publicly recorded unreleased deed of trust, mortgage, lease, lien, judgment, or any other publicly recorded claim upon that real estate of such person's right to redeem the property. Notice shall be sent by both first class mail and certified mail return receipt requested to such person's last known available address. If the certified mail return receipt is returned signed, the first class mail notice is not returned, the first class mail notice is refused where noted by the United States Postal Service, or any combination thereof, notice shall be presumed received by the recipient. At the conclusion of the applicable redemption period, the purchaser shall make an affidavit in accordance with subsection 5 of this section.
3. If the owner of record or the holder of any other publicly recorded claim on the property intends to transfer ownership or execute any additional liens or encumbrances on the property, such owner shall first redeem such property under section 140.340. The failure to comply with redeeming the property first before executing any of such actions or agreements on the property shall require the owner of record or any other publicly recorded claim on the property to reimburse the purchaser for the total bid as recorded on the certificate of purchase and all the costs of the sale required in sections 140.150 to 140.405.
4. In the case that both the certified notice return receipt card is returned unsigned and the first class mail is returned for any reason except refusal, where the notice is returned undeliverable, then the purchaser shall attempt additional notice and certify in the purchaser's affidavit to the collector that such additional notice was attempted and by what means.
5. The purchaser shall notify the county collector by affidavit of the date that every required notice was sent to the owner of record and, if applicable, any other publicly recorded claim on the property. To the affidavit, the purchaser shall attach a copy of a valid title search report as described in subsection 1 of this section as well as completed copies of the following for each recipient:
(1) Notices of right to redeem sent by first class mail;
(2) Notices of right to redeem sent by certified mail;
(3) Addressed envelopes for all notices, as they appeared immediately before mailing;
(4) Certified mail receipt as it appeared upon its return; and
(5) Any returned regular mailed envelopes.
­­As provided in this section, at such time the purchaser notifies the collector by affidavit that all the ninety days' notice requirements of this section have been met, the purchaser is authorized to acquire the deed, provided that a collector's deed shall not be acquired before the expiration date of the redemption period as provided in section 140.340.

6. If any real estate is purchased at a third-offering tax auction and has a publicly recorded unreleased deed of trust, mortgage, lease, lien, judgment, or any other publicly recorded claim upon the real estate under this section, the purchaser of said property shall within forty-five days after the purchase at the sale notify such person of the person's right to redeem the property within ninety days from the postmark date on the notice. Notice shall be sent by both first class mail and certified mail return receipt requested to such person's last known available address. The purchaser shall notify the county collector by affidavit of the date the required notice was sent to the owner of record and, if applicable, the holder of any other publicly recorded claim on the property, that such person shall have ninety days to redeem said property or be forever barred from redeeming said property.
7. If the county collector chooses to have the title search done then the county collector may charge the purchaser the cost of the title search before giving the purchaser a deed pursuant to section 140.420.
8. Failure of the purchaser to comply with this section shall result in such purchaser's loss of all interest in the real estate except as otherwise provided in sections 140.550 and 140.570.
9. The phrase"authorized to acquire the deed" as used in this chapter shall mean the date chosen by the tax sale purchaser that is more than the minimum redemption period set forth in section 140.340 if the tax sale purchaser has complied with the following requirements entitling the purchaser to the issuance of a collector's deed:
(1) Compliance with the requirements of this section to the satisfaction of the collector;
(2) Payment of the recording fee for the collector's deed as required under section 140.410;
(3) Production of the original of the certificate of purchase as required under section 140.420, or production of an original affidavit of lost or destroyed certificate approved by the collector as to form and substance; and
(4) Payment of all subsequent taxes required to be paid under section 140.440.
10. Notwithstanding any provision of law to the contrary, any person except a minor or an incapacitated or disabled person may receive notice under this section in a foreign country or outside the United States:
(1) By any internationally agreed-upon means of service that is reasonably calculated to give notice, such as the Hague Convention on the Service Abroad of Judicial and Extrajudicial Documents;
(2) If there is no internationally agreed-upon means of service, or if an international agreement allows service but does not specify the means, by a method that is reasonably calculated to give notice;
(3) As set forth for the foreign country's acceptable method of service in actions in courts of general jurisdiction;
(4) As the foreign country directs in response to a letter of request;
(5) Unless prohibited by a foreign country's law, by delivering a copy of the notice to the person personally or using a form of mail that requires a signed receipt; or
(6) By any other means not prohibited by international agreement as approved by the collector.
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(L. 1984 S.B. 707, A.L. 1987 H.B. 283, A.L. 1996 H.B. 1469 merged with S.B. 914, A.L. 1998 S.B. 778, A.L. 2003 S.B. 295, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248, 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.