Missouri Revised Statutes
Chapter 141 - Delinquent Taxes — Certain Subdivisions
Section 141.290 - Tax bill lists — suits pending — time of delivery — filing of petition.

Effective - 28 Aug 2012
141.290. Tax bill lists — suits pending — time of delivery — filing of petition. — 1. The collector shall compile lists of all state, county, school, and other tax bills collectible by him which are delinquent according to his records and he shall combine such lists with the list filed by any taxing authority or tax bill owner.
2. The collector shall assign a serial number to each parcel of real estate in each list and if suit has been filed in the circuit court of the county on any delinquent tax bill included in any list, the collector shall give the court docket number of such suit and some appropriate designation of the place where such suit is pending, and such pending suit so listed in any petition filed pursuant to the provisions of sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall, without further procedure or court order, be deemed to be consolidated with the suit brought under sections 141.210 to 141.810 and sections 141.980 to 141.1015, and such pending suit shall thereupon be abated.
3. The collector shall deliver such combined lists to the delinquent land tax attorney from time to time but not later than April the first of each year.
4. The delinquent land tax attorney shall incorporate such lists in petitions in the form prescribed in section 141.410, and shall file such petitions with the circuit clerk not later than June first of each year.
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(L. 1943 p. 1029 § 8, A.L. 1945 p. 1761, A. 1949 S.B. 1024, A.L. 2012 H.B. 1659 & 1116)

Structure Missouri Revised Statutes

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 141.040 - Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment.

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 141.121 - Redemption barred on final judgment against vacant residential real property — immediate sale.

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 141.160 - General law relating to taxation to apply to first class charter counties — exception.

Section 141.170 - Personal taxes — tax bills — delinquency.

Section 141.180 - Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees.

Section 141.190 - Fees.

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 141.320 - Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when.

Section 141.330 - Delinquent land tax clerk, appointment, compensation.

Section 141.340 - Foreclosure of tax liens — suits.

Section 141.350 - Consolidation of pending suits with suits brought under this law — action, when (first class counties).

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 141.480 - Tax bill, prima facie proof — court may conduct informal hearings — further duties of court.

Section 141.490 - Rules of civil procedure in equity cases shall be followed.

Section 141.500 - Judgment — content — limit on penalties, fees and interest — notice of judgment, requirements.

Section 141.510 - Judgment of foreclosure, appeal, when — bond.

Section 141.520 - Waiting period before advertisement of sheriff's sale, exception if vacant residential property and redemption is barred — immediate sale when judgment becomes final.

Section 141.530 - Redemption by owner — installment payments — tolling of waiting period — exception.

Section 141.535 - Sale of parcel under tax foreclosure judgment stayed, when (Jackson County).

Section 141.540 - Place of sale — form of advertisement — notice to be posted on land and sent to certain persons, procedure.

Section 141.550 - Conduct of sale — interests conveyed — special sale procedures for certain counties, certain owners prohibited from bidding — cost of publication.

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 141.720 - Composition of land trust — terms — qualifications — vacancies — compensation — removal.

Section 141.730 - Officers of land trust — bond — oath.

Section 141.740 - Commissioner and employees of the board of land trustees — duties, compensation — bond.

Section 141.750 - Land trust, seal, powers, conveyances.

Section 141.760 - Administration of delinquent tax lands by trust.

Section 141.765 - Sale of land trust property classified as residential improvement — condition of sale, time limitation — failure to comply, damages — judicial foreclosure or right of reentry, procedure.

Section 141.770 - Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when.

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 141.931 - Redemption barred on final judgment against vacant residential property — immediate sale on final judgment.

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 141.960 - Fees.

Section 141.970 - General taxation law to apply in cities not within a county (St. Louis City), exception.

Section 141.980 - Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic.

Section 141.981 - Board of commissioners, terms, vacancies, powers, meetings — surety bond required, when — oath — immunity from liability — vote by proxy prohibited.

Section 141.982 - Employees authorized — contracts and agreements authorized.

Section 141.983 - Powers.

Section 141.984 - Transfer of title of certain property, when — income to be tax-exempt — acquisition of property.

Section 141.985 - Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed.

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 141.1000 - Board members and employees, no direct compensation from lands held — violation, penalty.

Section 141.1003 - Same rights as private property owners.

Section 141.1006 - Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority.

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.