Effective - 28 Aug 1973
141.230. Operation under law. — 1. The land tax collection law shall apply to all counties of class one which are now operating under the provisions thereof or which may hereafter elect to operate under the provisions of sections 141.210 to 141.810 by adoption of a resolution or order of the county commission of such county, except that counties of the first class not having a charter form of government may not elect to operate under the provisions of sections 141.210 to 141.810. Any county commission so adopting such resolution or order shall file a certified copy thereof within ten days after the adoption of said resolution or order with the clerk of the county commission and with the collector of revenue for such county, and with the mayor and city collector or chief financial officer of each municipality in such county, as defined by section 141.220.
2. After the adoption of such resolution or order by such county commission, any such municipality may by resolution or ordinance of its proper governing authority elect to adopt and come within the provisions of the land tax collection law, and thereafter shall cooperate with such county under the provisions of sections 141.210 to 141.810. Any such county or municipality which shall, in the manner provided herein, have elected to come within the provisions of sections 141.210 to 141.810 by adoption of such resolution, order or ordinance, may, after a period of one year from the effective date of such resolution, order or ordinance, adopt by similar means a resolution, order or ordinance, rescinding the election to adopt the provisions of the land tax collection law and certified copies of such resolution, order or ordinance shall be filed in the same manner as said original resolution, order or ordinance; provided, that such resolution, order or ordinance rescinding or nullifying the election to adopt the provisions of sections 141.210 to 141.810 shall not become effective for one year thereafter nor shall it invalidate or in any way affect any proceedings in rem for foreclosure which may have been instituted under the provisions of sections 141.210 to 141.810, but all such actions and proceedings so instituted while the provisions of said sections were in full force and effect shall be prosecuted to their conclusion and completion; provided further, that any county or municipality which may have operated under sections 141.210 to 141.810 prior to the enactment of this section may hereafter elect to terminate any further operation under sections 141.210 to 141.810 by proceeding in manner and form and to the same effect as though it had originally elected to operate under the provisions of sections 141.210 to 141.810.
3. Any city located partly within and partly without a class one county, which city and county now are or hereafter may be operating under the provisions of sections 141.210 to 141.810, may collect its delinquent tax bills imposed against real property located in that part of such city situated within such class one county, pursuant to the provisions of sections 141.210 to 141.810; provided, however, that tax bills imposed against real estate, located in that part of such city outside of the limits of any such class one county, shall be collected under the provisions of the charter of any such city, or under such other provisions as may be provided by law.
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(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 141 - Delinquent Taxes — Certain Subdivisions
Section 141.010 - Collection of back taxes — redemption.
Section 141.020 - Compromise of taxes permissible.
Section 141.030 - Deposits by county collector to be made on certain dates — final accounting.
Section 141.050 - Appointment of collector or deputies by sheriff.
Section 141.060 - Collector may employ attorney — compensation.
Section 141.070 - Collector may employ abstracter — compensation.
Section 141.080 - Recovery of taxes, when.
Section 141.090 - Suit in name of state of Missouri — procedure.
Section 141.100 - Judgment — contents — first lien on land.
Section 141.110 - Lien of tax judgment a continuing lien.
Section 141.120 - No execution for two years — redemption by owner.
Section 141.130 - Sale of property — approval by court — acceptance, when.
Section 141.140 - Execution of deed by sheriff.
Section 141.150 - Fees allowed.
Section 141.170 - Personal taxes — tax bills — delinquency.
Section 141.200 - General taxation law applies.
Section 141.202 - Conveyances subject to covenants and easements.
Section 141.210 - Title of law.
Section 141.220 - Definitions (charter counties, and Clay and Buchanan counties).
Section 141.230 - Operation under law.
Section 141.240 - Tax liens on real estate.
Section 141.250 - Equality of tax liens — priorities — distribution of proceeds.
Section 141.260 - Foreclosure of tax lien — tax sale certificate — evidence — priorities.
Section 141.270 - List of tax liens affecting land — filing fees — exemption.
Section 141.280 - Content of list.
Section 141.290 - Tax bill lists — suits pending — time of delivery — filing of petition.
Section 141.300 - Tax bill lists — receipt for aggregate amount by collector — monthly statement.
Section 141.310 - Exclusive power to collect taxes — expenses of suit.
Section 141.330 - Delinquent land tax clerk, appointment, compensation.
Section 141.340 - Foreclosure of tax liens — suits.
Section 141.360 - Suits for foreclosure — naming of parties.
Section 141.370 - County clerk to act as collector, when.
Section 141.380 - Suits for foreclosure — parcels or tracts of land may be joined.
Section 141.390 - Filing of suit, where.
Section 141.400 - Suit for foreclosure — action in rem — pleadings.
Section 141.410 - Suit for foreclosure — petition — caption — contents — notice, filing.
Section 141.420 - Redemption by owner, when barred — duty of collector.
Section 141.430 - Publication of notice of foreclosure — form of notice.
Section 141.440 - Notice to persons named in petition.
Section 141.450 - Form of notice.
Section 141.460 - Affidavit of publication, evidentiary documents.
Section 141.470 - Infants, disabled persons or convicts actions to foreclose, procedure.
Section 141.490 - Rules of civil procedure in equity cases shall be followed.
Section 141.510 - Judgment of foreclosure, appeal, when — bond.
Section 141.535 - Sale of parcel under tax foreclosure judgment stayed, when (Jackson County).
Section 141.560 - Daily adjournment of sale by sheriff — sale to trustees.
Section 141.570 - What title vests on sale.
Section 141.580 - Confirmation or disapproval of sale by court — proceeds applied, how.
Section 141.590 - Appeal from confirmation or disapproval of sale.
Section 141.600 - Performance of sheriff's duties by deputy.
Section 141.610 - Court administrator's, sheriff's deed, effect — action to set aside, limitations.
Section 141.620 - Imposition of suit penalty of five percent — disposition.
Section 141.630 - Attorney's fees.
Section 141.640 - Collector's commission.
Section 141.650 - Apportionment of costs — costs on redemption — how credited.
Section 141.660 - Costs, how taxed.
Section 141.670 - Collector protected from all loss, cost, damages and expenses.
Section 141.680 - Application of law, limitations on.
Section 141.690 - Invalidity of law not to affect foreclosure proceedings.
Section 141.700 - Creation of land trust — powers, generally.
Section 141.710 - Beneficiaries of land trust.
Section 141.730 - Officers of land trust — bond — oath.
Section 141.750 - Land trust, seal, powers, conveyances.
Section 141.760 - Administration of delinquent tax lands by trust.
Section 141.780 - Perpetual inventory by land trust.
Section 141.785 - Quiet title action, when, procedure.
Section 141.790 - Proceeds of sale of real estate disposed of by a land trust — distribution.
Section 141.800 - Exemption from taxation of real estate acquired by land trust.
Section 141.810 - Compensation of employees, limitations — penalty for violation.
Section 141.820 - Sections 141.820 to 141.970 applicable, when.
Section 141.830 - Collection of back taxes — redemption, interest and costs.
Section 141.840 - Compromise of taxes.
Section 141.850 - Collector to file suit to collect taxes — service.
Section 141.860 - Collector may be named deputy sheriff.
Section 141.870 - Collector may employ attorneys — fees.
Section 141.880 - Collector may employ abstracter — duties — fee.
Section 141.890 - Action to recover taxes must be commenced, when (St. Louis).
Section 141.900 - Action to be in name of state — tax bills — evidence.
Section 141.910 - Contents of judgment — fieri facias.
Section 141.920 - Continuation of lien — termination only upon payment.
Section 141.930 - No execution for two years — redemption of property.
Section 141.940 - Approval of sale by court — sheriff to report bids to court — acceptance, when.
Section 141.950 - Execution of deed by sheriff for property sold.
Section 141.982 - Employees authorized — contracts and agreements authorized.
Section 141.988 - Funding sources — four percent fee to be transferred to county.
Section 141.991 - Annual audit — performance audits, when.
Section 141.994 - Issuance of bonds, requirements.
Section 141.997 - Open meetings required.
Section 141.1003 - Same rights as private property owners.
Section 141.1009 - Quiet title action, when, procedure.
Section 141.1012 - Dissolution, procedure.
Section 141.1015 - Power of eminent domain or to tax not authorized.