Missouri Revised Statutes
Chapter 141 - Delinquent Taxes — Certain Subdivisions
Section 141.890 - Action to recover taxes must be commenced, when (St. Louis).

Effective - 28 Aug 1949
141.890. Action to recover taxes must be commenced, when (St. Louis). — No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within five years after delinquency.
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(RSMo 1939 § 11194, A. 1949 S.B. 1024)

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.