Effective - 28 Aug 1982
141.350. Consolidation of pending suits with suits brought under this law — action, when (first class counties). — 1. All suits to collect delinquent tax bills which may be pending at the time of the commencement of any suits brought under sections 141.210 to 141.810 affecting the same land shall be consolidated with suits brought under said sections, and the parties to such pending suits shall file answers within the time and as provided in sections 141.210 to 141.810; provided, however, that any tax bills sought to be collected in any pending suits may be included in any list or lists included as a part of any petition filed by the collector, and, if so included in any list filed as part of any such petition, such inclusion shall act as an abatement of any such pending suit, and all amounts then due on such tax bills, including interest, penalties, attorney's fees and costs, shall be so listed and charged, and shall thereupon continue in full force and effect the liens therefor against the respective parcels of real estate described therein and so listed in the petition filed under sections 141.210 to 141.810; and, when so listed and included in the petition, no answer shall be required to be filed in such collector's suit to collect such delinquent tax bills.
2. Suits brought under sections 141.210 to 141.810, involving delinquent tax bills sought to be collected by suits pending at the time suits are brought under these sections, shall be tried as all other actions under said sections, and the statutes of limitations shall not prevent the parties to such pending suits from asserting all rights and defenses which they then had.
3. Any lien, tax lien, represented by tax certificates, certificates of purchase or tax deeds, owned or held by any person or taxing authority existing at the time sections 141.210 to 141.810 become effective shall not be abated by the terms of said sections, but the holders thereof shall assert their respective liens in any suits brought under these sections affecting such real estate by inclusion in the petition, or by answer within the time provided by said sections for the filing of answers, but if no suit be brought by the collector affecting such real estate, then any taxing authority or the owner or holder of any such tax lien must bring an action as provided in section 141.310 within three years after the time when such lien or tax lien becomes delinquent. If, through any error, mistake, omission, or oversight, any petition or part thereof is dismissed as to the lien of any tax bill affecting any parcel of real estate described therein, such dismissal shall be without prejudice and the owner or holder of such tax bill may at his option bring or cause another suit to foreclose such tax lien to be brought at any time within one year after the date of such dismissal, but not thereafter.
--------
(L. 1943 p. 1029 § 20, A.L. 1982 H.B. 1351, et al.)
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.