§ 140.010 County collector — enforcement of state’s lien
§ 140.030 Collector to make delinquent lists
§ 140.040 Correction of delinquent lists by county commission — certified to whom
§ 140.050 Clerk to make back tax book — delivery to collector, collection — ..
§ 140.060 Back tax book — contents — interest
§ 140.070 Delinquent real estate taxes extended into back tax book
§ 140.080 County clerk and collector, comparison of lists — clerk’s certification
§ 140.090 Back tax book to be in alphabetical order
§ 140.100 Penalty against delinquent lands — recording fee — additional recording ..
§ 140.110 Collection of back taxes, payments applied, how, exceptions — removal of lien
§ 140.115 Lien prohibited on property in back tax book, when
§ 140.120 May compromise back taxes
§ 140.130 Examination of back tax books by board of equalization
§ 140.140 Collector — reports
§ 140.150 Lands, lots, mineral rights, and royalty interests subject to sale, when
§ 140.160 Limitation of actions, exceptions — county auditor to annually audit
§ 140.170 County collector to publish delinquent land list — contents — site of sale ..
§ 140.180 Lawful abbreviations
§ 140.190 Period of sale — manner of bids — prohibited sales — sale to nonresidents — ..
§ 140.195 Entry on property not trespass, when
§ 140.220 County clerk to act as clerk of sale — fee
§ 140.230 Foreclosure sale surplus — deposited in treasury — escheats, when — proof ..
§ 140.240 Second offering of delinquent lands and lots
§ 140.250 Third offering of delinquent lands and lots, redemption — subsequent sale — ..
§ 140.260 Purchase by county or city, when — procedure
§ 140.270 Appointment of substitute or successor trustee — when and by whom
§ 140.280 Payment of total amount by purchaser — penalty for failure
§ 140.290 Certificate of purchase — contents — fee — nonresidents
§ 140.300 Collector, written guaranty — action on — damages
§ 140.310 Possession by purchaser, when — rents — rights of occupant and purchaser
§ 140.320 Payment of taxes by purchaser — forfeiture
§ 140.330 Suit to quiet title — duty of court where title invalid
§ 140.340 Redemption, when — manner
§ 140.350 Redemption by minors and incapacitated or disabled persons, when
§ 140.360 Redemption — compensation for improvements — limitations
§ 140.370 Redemption — record of sale
§ 140.380 Redemption by drainage, levee or improvement district — procedure
§ 140.405 Purchaser of property at delinquent land tax auction, deed issued to, when ..
§ 140.410 Execution and record of deed by purchaser — failure — assignment ..
§ 140.420 Deed to purchaser if unredeemed
§ 140.430 Deed to heirs in case of purchaser’s death
§ 140.440 Payment of taxes by holder of purchase certificate — subsequent certificate
§ 140.450 Cancellation and filing of certificate — proof of loss
§ 140.460 Execution of conveyance — form
§ 140.470 Variations from form
§ 140.480 Record of land sold kept by collector
§ 140.490 Action by damaged party against collector
§ 140.500 Mistake in name not to invalidate sale
§ 140.510 Form not to affect validity — presumption of validity
§ 140.520 Irregularity and omissions not to invalidate proceedings
§ 140.530 Invalidity of sale, when
§ 140.540 Invalidity of sale — refund of purchase money — tolling of statute
§ 140.550 Transfer of lien in case of invalid deed
§ 140.560 Release of lien by holder upon payment
§ 140.570 Lien in full force in certain cases when conveyance is invalid
§ 140.580 Action for the recovery of possession
§ 140.590 Suits against purchaser of tax lands to be brought within three years
§ 140.600 Suit to set aside tax deeds — actual tender not necessary
§ 140.610 Proof by claimant of invalidity of sale
§ 140.620 County records, prima facie evidence — moneys paid to successor
§ 140.630 Defendant may make claim for taxes paid — not to affect other defenses
§ 140.640 Personal judgments not authorized
§ 140.665 Law applies to counties and cities and certain officers
§ 140.670 City delinquent taxes, when returned — duties of collector
§ 140.680 Power to collect such taxes
§ 140.690 Such taxes a lien
§ 140.710 To be embodied in list with state and county taxes
§ 140.720 Collector to furnish statement to city — fees
§ 140.722 Conveyances subject to covenants and easements
§ 140.730 Procedure for collection of personal taxes
§ 140.740 Notification to delinquent taxpayer — fee
§ 140.750 Commission allowed on collection of revenue
§ 140.850 Contracts with private attorneys or collection agencies for assistance
§ 140.855 Vendors, office of administration to pay funds due vendors to department of ..
§ 140.980 Citation of law — definitions
§ 140.981 Land bank agency authorized, purpose — beneficiaries — public body ..
§ 140.982 Organization, duties, and powers
§ 140.983 Powers of land bank agency
§ 140.984 Agency income to be tax exempt — acquisition of property, requirements
§ 140.985 Real property to be held in agency name — public inspection of inventory — ..
§ 140.986 Productive use of property, time period to show — extension, when — public ..
§ 140.987 Sale of property, buyer must own for three years — violation, civil liability
§ 140.988 Funding sources for agency — property taxes, distribution by county ..
§ 140.991 Annual audit, when — performance audit, when
§ 140.997 Meeting requirements
§ 140.1000 v2 Limitation on agency employees — violation, penalty — conflicts of interest ..
§ 140.1003 Agency to have complete control of property
§ 140.1006 Tax lien on agency property, taxing authority contribution authorized
§ 140.1009 Quiet title action permitted, procedure
§ 140.1012 Dissolution of agency, procedure
§ 140.1015 Eminent domain, agency not authorized to exercise — no power to tax

Terms Used In Missouri Laws > Chapter 140 - Collection of Delinquent Taxes Generally

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • authorized to acquire the deed: as used in this chapter shall mean the date chosen by the tax sale purchaser that is more than the minimum redemption period set forth in section 140. See Missouri Laws 140.405
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Devise: To gift property by will.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. See Missouri Laws 1.020
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • hereafter: means the time after the statute containing it takes effect. See Missouri Laws 1.020
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Life estate: A property interest limited in duration to the life of the individual holding the interest (life tenant).
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
  • Personal property: All property that is not real property.
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Missouri Laws 1.020
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • United States: includes such district and territories. See Missouri Laws 1.020