Effective - 28 Aug 2012
141.560. Daily adjournment of sale by sheriff — sale to trustees. — 1. If, when the sheriff offers the respective parcels of real estate for sale, there be no bidders for any parcel, or there be insufficient time or opportunity to sell all of the parcels of real estate so advertised, the sheriff shall adjourn such sale from day to day at the same place and commencing at the same hour as when first offered and shall announce that such real estate will be offered or reoffered for sale at such time and place.
2. With respect to any parcel of real estate not located wholly within a municipality that is an appointing authority under section 141.981, in the event no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due thereon shall be received at such sale after any parcel of real estate has been offered for sale on three different days, which need not be successive, the land trustees shall be deemed to have bid the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due, and if no other bid be then received by the sheriff in excess of the bid of the trustees, and the sheriff shall so announce at the sale, then the bid of the trustees shall be announced as accepted. The sheriff shall report any such bid or bids so made by the land trustees in the same way as his report of other bids is made. The land trust shall pay any penalties, attorney's fees or costs included in the judgment of foreclosure of such parcel of real estate, when such parcel is sold or otherwise disposed of by the land trust. Upon confirmation by the court of such bid at such sale by such land trustees, the collector shall mark the tax bills so bid by the land trustees as "cancelled by sale to the land trust" and shall take credit for the full amount of such tax bills, including principal amount, interest, penalties, attorney's fees, and costs, on his books and in his statements with any other taxing authorities.
3. With respect to any parcel of real estate located wholly within a municipality that is an appointing authority under section 141.981, in the event no bid equal to the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due thereon shall be received at such sale after such parcel of real estate has been offered for sale on three different days, which need not be successive, the land bank agency for which said municipality is an appointing authority shall be deemed to have bid the full amount of all tax bills included in the judgment, interest, penalties, attorney's fees and costs then due, and the sheriff shall so announce at the sale, then the bid of the land bank agency shall be announced as accepted. The sheriff shall report any such bid or bids so made by such land bank agency in the same way as his report of other bids is made. Upon confirmation by the court of such bid at such sale by such land bank agency, the collector shall mark the tax bills so bid by such land bank agency as "cancelled by sale to the land bank" and shall take credit for the full amount of such tax bills, including principal amount, interest, penalties, attorney's fees, and costs, on his books and in his statements with any other taxing authorities.
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(L. 1943 p. 1029 § 27, A.L. 1945 p. 1761, A.L. 1949 p. 602, A.L. 2012 H.B. 1659 & 1116)
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.