Effective - 28 Aug 2022, 2 histories
92.825. Sale, how conducted — interest conveyed — costs, how advanced — eligibility to bid, requirements — purchase price, payable when, amount. — 1. The sale shall be conducted, the sheriff's return thereof made, and the sheriff's deed pursuant to the sale executed, all as provided in the case of sales of real estate taken under execution except as otherwise provided in sections 92.700 to 92.920, and provided that such sale need not occur during the term of court or while the court is in session.
2. Such sale shall convey the whole interest of every person having or claiming any right, title or interest in or lien upon such real estate, whether such person has answered or not, subject to rights-of-way thereon of public utilities upon which tax has been otherwise paid, and subject only to the tax lien thereon, if any, of the United States of America.
3. The collector shall advance from current tax collections the sums necessary to pay for the publication of all advertisements required by the provisions of sections 92.700 to 92.920 and shall be allowed credit therefor in his accounts with the taxing authorities on a pro rata basis. He shall give credit in such accounts for all such advances recovered by him. Such expenses of publication shall be apportioned pro rata among and taxed as costs against the respective parcels of real estate described in the judgment; provided, however, that none of the costs herein enumerated, including the costs of publication, shall constitute any lien upon the real estate after such sale.
4. No person shall be eligible to bid at the time of the sheriff's sale unless such person has, no later than ten days before the sale date, demonstrated to the satisfaction of the collector or sheriff that the person is not the owner of any parcel of real estate in the city that is subject to delinquent property taxes, unpaid special tax bills, or vacant building fees. A prospective bidder shall be prohibited from participating in the delinquent land tax sale if he or she has previously bid at a sheriff's sale and failed to pay bid amounts, confirm the sale, or sign a sheriff's deed. The collector or sheriff may require prospective bidders to submit an affidavit attesting to the requirements of this section and is expressly authorized to permanently preclude any prospective bidder from participating in the sale for failure to comply with this section. Notwithstanding the provisions of this section, any taxing authority or land reutilization authority shall be eligible to bid at any sale conducted under this section without making such a demonstration. The purchaser at a sale conducted by the sheriff shall pay cash immediately at the end of bidding of each parcel on the day of the sale in an amount including all taxes then due and owing, which may be in an amount in excess of or less than the judgment amount, and other costs, exclusive of any amounts for debts owed to any statutorily created sewer district.
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(L. 1971 H.B. 472 § 23, A.L. 1984 H.B. 1500, 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.