Effective - 28 Aug 2022, 2 histories
92.775. Trial, evidence, judgment — severances — jury not authorized — precedence of action. — 1. Upon the trial of the cause upon the question of foreclosure, the tax bill shall be prima facie proof that the tax described in the tax bill has been validly assessed at the time indicated by the tax bill and that the tax is unpaid. Any person alleging any jurisdictional defect or invalidity in the tax bill or in the sale thereof must particularly specify in his answer the defect or basis of invalidity, and must, upon trial, affirmatively establish such defense.
2. After the court has first determined the validity of the tax liens of all tax bills affecting parcels of real estate described in the petition, the priorities of the respective tax bills and the amounts due thereon, including principal, interest, penalties, attorney's fees, and costs, the court shall thereupon enter judgment of foreclosure of such liens and fix the time and place of the foreclosure sale. The petition shall be dismissed as to any parcel of real estate redeemed prior to the time fixed for the sheriff's foreclosure sale as provided in sections 92.700 to 92.920. If the parcel of real estate auctioned off at sheriff's foreclosure sale is sold for a sum sufficient to fully pay the principal amount of all tax bills included in the judgment, together with interest, penalties, attorney's fees and costs, and for no more, and such sale is confirmed by the court, then all other proceedings as to such parcels of real estate shall be finally dismissed as to all parties and interests other than tax bill owners or holders; provided, however, that any parties seeking relief other than an interest in or lien upon the real estate may continue with said suit to a final adjudication of such other issues; provided, further, an appeal may be had as to any claim attacking the validity of the tax bill or bills or the priorities as to payment of proceeds of foreclosure sale. If the parcel of real estate auctioned off at sheriff's foreclosure sale is sold for a sum greater than the total amount necessary to pay the principal amount of all tax bills included in the judgment, together with interest, penalties, attorney's fees and costs, and such sale is confirmed by the court, and no appeal is taken by any person claiming any right, title or interest in or to or lien upon said parcel of real estate or by any person or taxing authority owning or holding or claiming any right, title or interest in or to any tax bills within the time fixed by law for the filing of notice of appeal, the court shall thereupon order the sheriff to make distribution to the owners or holders of the respective tax bills included in the judgment of the amounts found to be due and in the order of priorities. Thereafter all proceedings in the suit shall be ordered by the court to be dismissed as to such persons or taxing authorities owning, holding or claiming any right, title or interest in any such tax bill or bills so paid, and the case shall proceed as to any parties claiming any right, title, or interest in or lien upon the parcel of real estate affected by such tax bill or bills as to their respective claims to such surplus funds then remaining in the hands of the sheriff. The receipt of such surplus funds shall constitute a bar to any claim of right, title, or interest in, or lien upon, said parcel of real estate, by the fund recipient.
3. Whenever an answer is filed to the petition, as herein provided, a severance of the action as to all parcels of real estate affected by such answer shall be granted, and the issues raised by the petition and such answer shall be tried separate and apart from the other issues in the suit, but the granting of such severance shall not delay the trial or other disposition of any other issue in the case. A separate appeal may be taken from any other issue in the case. A separate appeal may be taken from any action of the court affecting any right, title or interest in or to, or lien upon, such real estate, other than issues of law and fact affecting the amount or validity of the lien of tax bills, but the proceeding to foreclose the lien of any tax bills shall not be stayed by such appeal. The trial shall be conducted by the court without the aid of a jury and the suit shall be in equity. This action shall take precedence over and shall be triable before any other action in equity affecting the title to such real estate, upon motion of any interested party.
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(L. 1971 H.B. 472 § 17, A.L. 2022 H.B. 1606 merged with H.B. 1662)
Structure Missouri Revised Statutes
Title VII - Cities, Towns and Villages
Chapter 92 - Taxation in St. Louis, Kansas City, and Certain Other Cities
Section 92.010 - Maximum rate of levy for general purposes — method of increase (St. Louis).
Section 92.020 - Additional levy for library, hospital, recreational purposes authorized.
Section 92.030 - Maximum rate of levy for municipal purposes (Kansas City).
Section 92.031 - Annual tax for debt service, rate — (Kansas City).
Section 92.035 - Additional levy for museum purposes — admission to be free, when (Kansas City).
Section 92.036 - Residency requirements for officers and board members of museum (Kansas City).
Section 92.050 - Back tax books.
Section 92.060 - Back taxes, how collected.
Section 92.070 - Informality not to affect validity of books.
Section 92.073 - Gross receipts tax — collection, cost — delinquencies — refunds (St. Louis City).
Section 92.074 - Title of law.
Section 92.089 - Findings of general assembly — immunity for telecommunications companies, when.
Section 92.092 - Nonseverability clause.
Section 92.095 - Severability clause.
Section 92.105 - Intent clause.
Section 92.111 - Limitation on imposition of earnings tax — definitions.
Section 92.113 - Definition of salaries, wages, commissions and other compensation.
Section 92.115 - Constitutional charter cities — requirements — ballot language.
Section 92.120 - Tax rate limits.
Section 92.125 - Reduction of earnings tax, when, amount.
Section 92.130 - Income exempt from earnings tax.
Section 92.140 - Exemptions and deductions from tax may be authorized by city.
Section 92.150 - Net profits, how ascertained.
Section 92.160 - Tax ordinance to contain formulae for taxing profits of nonresidents.
Section 92.170 - Employers may collect tax, and allowance may be authorized.
Section 92.180 - Wage brackets may be established.
Section 92.190 - Tax ordinance not to require copies of federal or state income tax returns.
Section 92.200 - Amendment of charter required — present ordinance to continue.
Section 92.329 - Voter approval of tax required.
Section 92.332 - Majority vote required.
Section 92.334 - Gross receipts tax on certain businesses prohibited, when.
Section 92.340 - Refund or absorption of tax, prohibited.
Section 92.402 - Tax, how imposed — rate of tax — boundary changes, procedure, effect of.
Section 92.412 - Distribution to city, when — abolition of tax — account, how closed.
Section 92.420 - Other payments by city to transportation authority permitted.
Section 92.421 - Distribution of tax to transportation authority — use of funds.
Section 92.700 - Provisions, how adopted.
Section 92.725 - Lists, contents of.
Section 92.730 - Consolidation of pending suits — costs to be lien — defenses preserved.
Section 92.735 - Joinder of parcels, how numbered, fee.
Section 92.740 - Petition, form, contents.
Section 92.745 - Action in rem, pleadings, failure to answer, effect of.
Section 92.755 - Notice of foreclosure, how given, form.
Section 92.760 - Notice of filing, how made, form of.
Section 92.770 - Attorneys, employment authorized, compensation.
Section 92.800 - Equity rules of procedure required, exception.
Section 92.805 - Judgment, findings, effect.
Section 92.815 - Redemption contracts, installment payments.
Section 92.817 - Foreclosure sale stayed, when — procedure.
Section 92.820 - Sale, where held — notice, form — occupancy permit required, when.
Section 92.830 - Sale, insufficient bid, effect.
Section 92.835 - Title, how held by reutilization authority — title, how taken by others.
Section 92.850 - Deputy sheriff, authority.
Section 92.855 - Sheriff's deed, effect of.
Section 92.860 - Fees allowable.
Section 92.863 - Costs, how apportioned — collector's fees.
Section 92.865 - Amended petition, when allowed.
Section 92.870 - Applicable provisions of general law to apply.
Section 92.875 - Land reutilization authority created, purpose.
Section 92.880 - Beneficiaries of authority — interest, how determined.
Section 92.885 - Members, appointment — vacancy, how filled.
Section 92.890 - Commissioners, organization, bond, oath.
Section 92.895 - Authority's seal, powers.
Section 92.900 - Duties of authority.
Section 92.910 - Inventory of real estate required.
Section 92.915 - Accounts, how kept — expenditures, priority of.
Section 92.916 - Duties of collector — compensation (St. Louis City).
Section 92.930 - Sale of lands subject to covenants and easements.