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 Title X TAXATION AND REVENUE

 Chapter 141 Delinquent Taxes — Certain Subdivisions 
CHARTER COUNTIES NOT ELECTING TO OPERATE UNDER CHAPTER 140
141.010   Collection of back taxes — redemption. (8/28/1982)
141.020   Compromise of taxes permissible. (8/28/1945)
141.030   Deposits by county collector to be made on certain dates — final accounting. (8/28/1945)
141.040   Duty of collector to enforce payment of back taxes — suit commenced — summons — publication — default judgment. (8/28/1945)
141.050   Appointment of collector or deputies by sheriff. (8/28/1945)
141.060   Collector may employ attorney — compensation. (8/28/1945)
141.070   Collector may employ abstracter — compensation. (8/28/1973)
141.080   Recovery of taxes, when. (8/28/1999)
141.090   Suit in name of state of Missouri — procedure. (8/28/1945)
141.100   Judgment — contents — first lien on land. (8/28/1945)
141.110   Lien of tax judgment a continuing lien. (8/28/1945)
141.120   No execution for two years — redemption by owner. (8/28/1945)
141.121   Redemption barred on final judgment against vacant residential real property — immediate sale. (8/28/1992)
141.130   Sale of property — approval by court — acceptance, when. (8/28/1945)
141.140   Execution of deed by sheriff. (8/28/1945)
141.150   Fees allowed. (8/28/2007)
141.160   General law relating to taxation to apply to first class charter counties — exception. (8/28/2009)
141.170   Personal taxes — tax bills — delinquency. (8/28/1973)
141.180   Employment of delinquent tangible personal property tax attorney by collector — compensation of other employees. (8/28/1973)
141.190   Fees. (8/28/1973)
141.200   General taxation law applies. (8/28/1973)
141.202   Conveyances subject to covenants and easements. (8/28/1996)
LAND TAX COLLECTION LAW
141.210   Title of law. (8/28/2012)
141.220   Definitions. (8/28/2024)
141.230   Operation under law — partial opt-in county — procedure. (8/28/2024)
141.240   Tax liens on real estate. (8/28/1943)
141.250   Equality of tax liens — priorities — distribution of proceeds. (8/28/2024)
141.260   Foreclosure of tax lien — tax sale certificate — evidence — priorities. (8/28/1982)
141.270   List of tax liens affecting land — filing fees — exemption. (8/28/2024)
141.280   Content of list. (8/28/1949)
141.290   Tax bill lists — suits pending — time of delivery — filing of petition. (8/28/2024)
141.300   Tax bill lists — receipt for aggregate amount by collector — monthly statement. (8/28/2024)
141.310   Exclusive power to collect taxes — expenses of suit. (8/28/1982)
141.320   Delinquent land tax attorney — appointment, compensation, assistants, duties — county counselor designated as, when. (8/28/2024)
141.330   Delinquent land tax clerk, appointment, compensation. (8/28/2024)
141.340   Foreclosure of tax liens — suits. (8/28/1982)
141.350   Consolidation of pending suits with suits brought under this law — action, when (first class counties). (8/28/1982)
141.360   Suits for foreclosure — naming of parties. (8/28/2024)
141.370   County clerk to act as collector, when. (8/28/1943)
141.380   Suits for foreclosure — parcels or tracts of land may be joined. (7/1/1997)
141.390   Filing of suit, where. (8/28/1943)
141.400   Suit for foreclosure — action in rem — pleadings. (8/28/1943)
141.410   Suit for foreclosure — petition — caption — contents — notice, filing. (8/28/2024)
141.420   Redemption by owner, when barred — duty of collector. (8/28/1992)
141.430   Publication of notice of foreclosure — form of notice. (8/28/1945)
141.440   Notice to persons named in petition. (8/28/2024)
141.450   Form of notice. (8/28/1949)
141.460   Affidavit of publication, evidentiary documents. (8/28/1943)
141.470   Infants, disabled persons or convicts actions to foreclose, procedure. (8/28/1983)
141.480   Tax bill, prima facie proof — court may conduct informal hearings — further duties of court. (8/28/2012)
141.490   Rules of civil procedure in equity cases shall be followed. (8/28/1943)
141.500   Judgment — content — limit on penalties, fees and interest — notice of judgment, requirements. (8/28/2024)
141.510   Judgment of foreclosure, appeal, when — bond. (8/28/1983)
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 — partial opt-in counties, procedure. (8/28/2024)
141.530   Redemption by owner — installment payments — tolling of waiting period — exception. (8/28/2012)
141.535   Sale of parcel under tax foreclosure judgment stayed, when. (8/28/2024)
141.540   Place of sale — form of advertisement, publication of. (8/28/2024)
141.550   Conduct of sale — interests conveyed — cost of publication. (8/28/2024)
141.560   Daily adjournment of sale by sheriff — sale to land trust. (8/28/2024)
141.570   Title vests on sale. (8/28/2024)
141.580   Confirmation or disapproval of sale by court — proceeds applied, how. (8/28/2024)
141.590   Appeal from confirmation or disapproval of sale. (8/28/1983)
141.600   Performance of sheriff's duties by deputy. (8/28/1943)
141.610   Court administrator's or sheriff's deed, effect. (8/28/2024)
141.620   Imposition of suit penalty of five percent — disposition. (8/28/2024)
141.630   Attorney's fees. (8/28/1982)
141.640   Collector's commission. (8/28/2007)
141.650   Apportionment of costs — costs on redemption — how credited. (8/28/1943)
141.660   Costs, how taxed. (8/28/1943)
141.670   Collector protected from all loss, cost, damages and expenses. (8/28/1943)
141.680   Application of law, limitations on. (8/28/2024)
141.690   Invalidity of law not to affect foreclosure proceedings. (8/28/1945)
141.700   Creation of land trust — powers, generally. (8/28/2024)
141.710   Beneficiaries of land trust. (8/28/2004)
141.720   Composition of land trust — terms — qualifications — vacancies — compensation — removal. (8/28/2012)
141.730   Officers of land trust — bond — oath. (8/28/1943)
141.740   Commissioner and employees of the board of land trustees — duties, compensation — bond. (8/28/1982)
141.750   Land trust, seal, powers, conveyances. (8/28/2002)
141.760   Administration of delinquent tax lands by trust. (8/28/2004)
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. (8/28/1992)
141.770   Annual budget — public hearing — administrative costs, how paid — fiscal year — payment of claim by land trust — performance audits permitted, when. (8/28/2012)
141.780   Perpetual inventory by land trust. (8/28/1943)
141.785   Quiet title action, when, procedure. (8/28/2012)
141.790   Proceeds of sale of real estate disposed of by a land trust — distribution. (8/28/2012)
141.800   Exemption from taxation of real estate acquired by land trust. (8/28/1943)
141.810   Compensation of employees, limitations — penalty for violation. (8/28/1943)
141.819   Partial opt-in counties, creation of land trust — powers generally. (8/28/2024)
CHAPTER 141 MUNICIPAL LAND BANK ACT
141.980   Land bank agency may be established, when — taxing authorities to be beneficiaries — agency is a public body corporate and politic. (8/28/2024)
141.981   Board of commissioners, terms, vacancies, powers, meetings — surety bond required, when — oath — immunity from liability — vote by proxy prohibited. (8/28/2012)
141.982   Employees authorized — contracts and agreements authorized. (8/28/2012)
141.983   Powers. (8/28/2012)
141.984   Transfer of title of certain property, when — income to be tax-exempt — acquisition of property. (8/28/2024)
141.985   Name on property held — inventory to be available to public — policies and procedures — proceeds of sale, how distributed. (8/28/2012)
141.988   Funding sources — four percent fee to be transferred to county. (8/28/2012)
141.991   Annual audit — performance audits, when. (8/28/2012)
141.994   Issuance of bonds, requirements. (8/28/2012)
141.997   Open meetings required. (8/28/2012)
141.1000   Board members and employees, no direct compensation from lands held — violation, penalty. (8/28/2012)
141.1003   Same rights as private property owners. (8/28/2012)
141.1006   Encumbered ancillary property, taxes may be contributed to land bank agency by taxing authority. (8/28/2012)
141.1009   Quiet title action, when, procedure. (8/28/2024)
141.1012   Dissolution, procedure. (8/28/2012)
141.1015   Power of eminent domain or to tax not authorized. (8/28/2012)
141.1020   Rent or lease of property, when. (8/28/2024)
 - Cross References
Constitutional charter cities, fees for collection of certain taxes, 82.650
Taxation in St. Louis City, generally, Chap. 92
Taxes on property may be paid by installment, ordinance may be adopted, delinquency, interest rate, certain charter counties (Jackson County), 139.052

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