Missouri Revised Statutes
Chapter 140 - Collection of Delinquent Taxes Generally
Section 140.450 - Cancellation and filing of certificate — proof of loss.

Effective - 28 Aug 1939
140.450. Cancellation and filing of certificate — proof of loss. — When conveyances are delivered for lands sold for taxes the certificates therefor shall be cancelled and filed away by the collector; and in case of the loss of any certificate, on being fully satisfied thereof by due proof, or upon the production of a certified copy thereof, the collector may execute and deliver the proper conveyance, and file such proof in his office.
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(RSMo 1939 § 11153)

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.