[CC 1996 §145.080; CC 1977 §81.010]
Between the first (1st) of January and the first (1st) of July
in each year, the City Collector shall make out and record, in a book
to be provided for that purpose, a list of lands and lots returned
and remaining delinquent for taxes, describing such lands or lots
as the same are described in the tax books and said delinquent returns
and charging them with the amount of delinquent taxes and naming the
years delinquent, separately stated and in addition thereto a penalty
as herein provided and shall certify the correctness thereof with
the date the same was recorded and sign the same himself/herself or
deputy officially.
[CC 1996 §145.090; CC 1977 §81.020]
The City Collector shall proceed to collect the taxes contained
in such back tax book or recorded list of delinquent lands and lots
and any person having an interest in said lands or lots may redeem
such tract or any part thereof from the City's lien thereon by paying
the taxes charged against said land in said "Back Tax Book" with interest
on the same as herein provided.
[CC 1996 §145.100; CC 1977 §81.030]
Whenever it shall appear to the Board of Aldermen that any tract
of land in said back tax book is not worth the amount of taxes, interest
and cost due thereon or that the same would not sell for the amount
so charged, it shall be lawful for the Board of Aldermen to compromise
said taxes with the owner which shall have the effect to release said
land from the City's lien. It shall be the duty of the Collector to
distribute to its various funds to which said taxes are due in proportion
as the amount received bears to the whole amount charged against such
tract or lot.
[CC 1996 §145.120]
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) of each year's delinquency, except that the penalty
on lands redeemed prior to sale shall not exceed two percent (2%)
per month or fractional part thereof.
[CC 1996 §145.130]
A.
All
lands and lots on which taxes are delinquent and unpaid are subject
to sale to discharge the lien for the delinquent and unpaid taxes
as provided for in this Chapter on the fourth (4th) Monday in August
of each year.
B.
No
real property shall be sold for City taxes without judicial proceedings,
unless the notice of sale contains the names of all record owners
thereof or the names of all owners appearing on the land tax book
and all other information required by law. Delinquent taxes, with
penalty, interest and costs, may be paid to the City Collector at
any time before the property is sold therefor.
C.
The
entry in the back tax book by the City Clerk of the delinquent lands
and lots constitutes a levy upon the delinquent lands and lots for
the purpose of enforcing the lien of delinquent and unpaid taxes,
together with penalty, interest and costs.
[CC 1996 §145.140]
A.
The
City Collector shall cause a copy of the list of delinquent lands
and lots to be printed in some newspaper of general circulation published
in the City for three (3) consecutive weeks, one (1) insertion weekly
before the sale, the last insertion to be at least fifteen (15) days
prior to the fourth (4th) Monday in August.
B.
In
addition to the names of all record owners or the names of all owners
appearing on the land tax book it is only necessary in the printed
and published list to state in the aggregate the amount of taxes,
penalty, interest and cost due thereon, each year separately stated.
C.
To
the list shall be attached and in like manner printed and published
a notice of said lands and lots stating that said land and lots will
be sold at public auction to discharge the taxes, penalty, interest,
and costs due thereon at the time of sale in or adjacent to the courthouse
of such County, on the fourth (4th) Monday in August next thereafter,
commencing at 10:00 of said day and continuing from day to day thereafter
until all are offered.
D.
The
City Collector, on or before the day of sale, shall insert at the
foot of the list on his/her record a copy of the notice and certify
on his/her record immediately following the notice the name of the
newspaper of the County in which the notice was printed and published
and the dates of insertions thereof in the newspaper.
E.
The
expense of such printing shall be paid out of the City Treasury and
shall not exceed the rate provided for in Chapter 493, RSMo., relating
to legal publications, notices and advertisements and the cost of
printing at the rate paid by the City shall be taxed as part of the
costs of the sale of any land or lot contained in the list.
F.
The
City Collector shall cause the affidavit of the printer, editor or
publisher of the newspaper in which the list of delinquent lands and
notice of sale was published as provided by Section 493.060, RSMo.,
with the list and notice attached, to be recorded in the office of
the Recorder of Deeds of the County and the Recorder shall not charge
or receive any fees for recording the same.
[CC 1996 §145.150; CC 1977 §81.090]
On the day mentioned in the notice, the City Collector shall
commence the sale of such lands and shall continue the same from day
to day until so much of each parcel assessed or belonging to each
person assessed shall be sold as will pay the taxes, interest and
charges thereon or chargeable to such person in said City. The person
offering at said sale to pay the required sum for a tract shall be
considered the purchaser of such land; provided, no sale shall be
made to any person who is currently delinquent on any tax payments
on any property, other than a delinquency on the property being offered
for sale, and who does not sign an affidavit stating such at the time
of sale. Failure to sign such affidavit as well as signing a false
affidavit may invalidate such sale. No bid shall be received from
any person not a resident of the state of Missouri until such person
shall file with said Collector an agreement in writing consenting
to the jurisdiction of the Circuit Court of the County in which such
sale shall be made, and also filing with such Collector an appointment
of some citizen of said County as agent of said purchaser, and consenting
that service of process on such agent shall give such court jurisdiction
to try and determine any suit growing out of or connected with such
sale for taxes. All such written consents to jurisdiction and selective
appointments shall be preserved by the City Collector and shall be
binding upon any person or corporation claiming under the person consenting
to jurisdiction and making the appointment herein referred to; providing
further that in the event of death, disability or refusal to act of
the person appointed agent of said non-resident purchaser, the City
Clerk shall become the appointive agent of said non-resident purchaser.
[CC 1996 §145.160]
A.
If
at the first (1st) offering of sale of any tract of land or lot under
the provisions of this law no person bids therefor a sum equal to
the delinquent taxes thereon with interest, penalty and costs, then
the Clerk of the sale shall note the fact in his/her record of sale
and the City Collector shall note a recital thereof in the back tax
book and the tracts of land or lots shall be again offered for sale
at the next sale of delinquent lands and lots as in this law provided,
if the lands or lots are at that time delinquent.
B.
If
at the second (2nd) offering for sale no person bids therefor a sum
equal to the then delinquent taxes thereon with interest, penalty
and costs, then the Clerk of the sale shall note the fact upon his/her
record of the sale and the City Collector shall enter a recital of
the fact in the back tax book.
A.
Whenever
any lands have been or shall hereafter be offered for sale for delinquent
taxes, interest, penalty and costs by the Collector of the proper
County for any two (2) successive years and no person shall have bid
therefor a sum equal to the delinquent taxes thereon, interest, penalty
and costs provided by law, then such County Collector shall at the
next regular tax sale of lands for delinquent taxes sell same to the
highest bidder, and there shall be a ninety (90) day period of redemption
from such sales as specified in Section 140.405, RSMo.
B.
No
certificate of purchase shall issue as to such sales, but the purchaser
at such sales shall be entitled to the issuance and delivery of a
Collector's deed upon completion of title search action as specified
in Section 140.405, RSMo.
C.
If
any lands or lots are not sold at such third (3rd) offering, then
the Collector, in his/her discretion, need not again advertise or
offer such lands or lots for sale more often than once every five
(5) years after the third (3rd) offering of such lands or lots, and
such offering shall toll the operation of any applicable statute of
limitations.
D.
A purchaser
at any sale subsequent to the third (3rd) offering of any land or
lots shall be entitled to the immediate issuance and delivery of a
Collector's deed and there shall be no period of redemption from such
sales; provided however, before any purchaser at a sale to which this
Section is applicable shall be entitled to a Collector's deed it shall
be the duty of the Collector to demand, and the purchaser to pay,
in addition to his/her bid, all taxes due and unpaid on such lands
or lots that become due and payable on such lands or lots subsequent
to the date of the taxes included in such advertisement and sale.
E.
In
the event the real purchaser at any sale to which this Section is
applicable shall be the owner of the lands or lots purchased, or shall
be obligated to pay the taxes for the non-payment of which such lands
or lots were sold, then no Collector's deed shall issue to such purchaser,
or to anyone acting for or on behalf of such purchaser, without payment
to the Collector of such additional amount as will discharge in full
all delinquent taxes, penalty, interest and costs.
A.
Where
such sale is made, the purchaser at such sale shall immediately pay
the amount of his/her bid to the Collector, who shall pay the surplus,
if any, into the County Treasury to be held for the use and benefit
of the person entitled thereto.
B.
In
case the purchaser fails to pay his/her bid, the land shall be again
forthwith offered for sale the same as if no sale had been made, and
the purchaser so failing shall forfeit and pay for the use of the
distributive County school fund of the County a penalty of twenty-five
percent (25%) of the amount of his/her bid, to be recovered by action
of debt in the name of the Collector, before any court having jurisdiction,
and the Prosecuting Attorney shall conduct such suit, and for his/her
services a fee of five dollars ($5.00) shall be taxed against such
delinquent purchaser.
[CC 1996 §145.190]
A.
After
payment shall have been made, the City Collector shall give the purchaser
a certificate in writing, to be designated as a certificate of purchase,
which shall carry a numerical number and which shall describe the
land so purchased, each tract or lot separately stated, the total
amount of the tax with penalty, interest and costs and the year or
years of delinquency for which said lands or lots were sold, separately
stated and the aggregate of all such taxes, penalty, interest and
costs and the sum bid on each tract.
B.
If
the purchaser bid for any tract or lot of land a sum in excess of
the delinquent tax, penalty, interest and costs for which said tract
or lot of land was sold, such excess sum shall also be noted in the
certificate of purchase in a separate column to be provided therefor.
Such certificate of purchase shall also recite the name and address
of the owner or reputed owner if known and if unknown then the party
or parties to whom each tract or lot of land was assessed, together
with the address of such party, if known, and shall also have incorporated
therein the name and address of the purchaser. Such certificate of
purchase shall also contain the true date of the sale and the time
when the purchaser will be entitled to a deed for said land, if not
redeemed as in this Chapter provided and the rate of interest that
such certificate of purchase shall bear, which rate of interest shall
not exceed the sum of ten percent (10%) per annum. Such certificate
shall be authenticated by the Collector who shall record the same
in a permanent record book in his/her office before delivery to the
purchaser.
C.
Such
certificate shall be assignable, but no assignment thereof shall be
valid unless endorsed on such certificate and acknowledged before
some officer authorized to take acknowledgment of deeds and an entry
of such assignment entered in the record of said certificate of purchase
in the office of the City Collector.
D.
No
collector shall be authorized to issue a certificate of purchase to
any non-resident of the State of Missouri or to enter a recital of
any assignment of such certificate upon his/her record to a non-resident
of the State, until such purchaser or assignee of such purchaser,
as the case may be, shall have complied with the provisions of Section
140.190, RSMo., pertaining to non-resident purchasers.
[CC 1996 §145.200; CC 1977 §81.140]
The purchaser of any tract or lot of land at sale for delinquent
taxes, homesteads excepted, shall at any time after one (1) year from
the date of sale be entitled to the immediate possession of the premises
so purchased during the redemption period provided for in this Article,
unless sooner redeemed; provided however, any owner or occupant of
any tract of land purchased may retain possession of said premises
by making a written assignment of, or agreement to pay, rent certain
or estimated to accrue during such redemption period or so much thereof
as shall be sufficient to discharge the bid of the purchaser with
interest thereon as provided in the certificate of purchase. Any rent
collected by the purchaser, his/her heirs or assigns shall operate
as payment upon the amount due the holder of such certificate of purchase
and such amount or amounts, together with the date paid and by whom
shall be taken as a credit upon said certificate and which said sums
shall be taken into consideration in the redemption of said land,
as provided for in this Chapter.
[CC 1996 §145.230]
A.
The
owner or occupant of any land or lot sold for taxes, or any other
persons having an interest therein, may redeem the same at any time
during the one (1) year next ensuing, in the following manner: by
paying to the County Collector, for the use of the purchaser, his/her
heirs or assigns, the full sum of the purchase money named in his/her
certificate of purchase and all the cost of the sale together with
interest at the rate specified in such certificate, not to exceed
ten percent (10%) annually, except on a sum paid by a purchaser in
excess of the delinquent taxes due plus costs of the sale, no interest
shall be owing on the excess amount, with all subsequent taxes which
have been paid thereon by the purchaser, his/her heirs or assigns,
with interest at the rate of eight percent (8%) per annum on such
taxes subsequently paid, and in addition thereto the person redeeming
any land shall pay the costs incident to entry of recital of such
redemption.
B.
Upon
deposit with the Collector of the amount necessary to redeem as herein
provided, it shall be the duty of the Collector to mail to the purchaser,
his/her heirs or assigns, at the last post office address if known
and if not known, then to the address of the purchaser as shown in
the record of the certificate of purchase, notice of such deposit
for redemption.
C.
Such
notice, given as herein provided, shall stop payment to the purchaser,
his/her heirs or assigns, of any further interest or penalty.
D.
In
case the party purchasing said land, his/her heirs or assigns, fails
to take a tax deed for the land so purchased within six (6) months
after the expiration of the one (1) year next following the date of
sale, no interest shall be charged or collected from the redemptioner
after that time.
Every holder of a certificate of purchase shall before being
entitled to apply for deed to any tract or lot of land described therein
pay all taxes that have accrued thereon since the issuance of said
certificate, or any prior taxes that may remain due and unpaid on
said property, and the lien for which was not foreclosed by sale under
which such holder makes demand for deed, and any purchaser that shall
suffer a subsequent tax to become delinquent, such first purchaser
shall forfeit all liens on such lands so purchased. Said holder of
a certificate of purchase permitting a subsequent certificate to issue
on the same property shall, on notice from the county collector, surrender
said certificate of purchase immediately to the County Collector.
Upon surrender of such certificate of purchase any surplus moneys
paid by the first holder of the certificate of purchase and remaining
unclaimed pursuant to Section 140.230, RSMo., shall be paid without
interest to such holder of the certificate.
[CC 1996 §145.330; CC 1977 §81.280]
The Mayor of this City shall appoint subject to the approval
of the Board of Aldermen a suitable person or persons with discretionary
authority to bid at all sales to which this Chapter is applicable
and to purchase at such sale all lands or lots necessary to protect
the taxes due and owing and prevent their loss to the taxing authorities
involved from inadequate bids. Such person or persons so designated
are hereby declared as to such purchases and as title holders, pursuant
to Clerk Collector's deeds issued on such purchases, to be trustees
for the benefit of all funds entitled to participate in the taxes
against all such lands or lots so sold. Such person or persons so
designated shall not be required to pay the amount bid on any such
purchase but the Clerk Collector's deed issuing on such purchase shall
recite the delinquent taxes for which said lands or lots were sold,
the amount due each respective taxing authority involved and the grantee
in such deed or deeds hold title as trustee for the use and benefit
of the fund or funds entitled to the payment of the taxes for which
said lands or lots were sold. The costs of all Collector's deeds,
the recording of same and the advertisement of such lands or lots
shall be paid out of the City Treasury. All lands or lots so purchased
shall be sold and deeds ordered executed and delivered by such trustee
or trustees upon order of the Board of Aldermen of said City and the
proceeds of such sales shall be applied first (1st) to the payment
of the costs incurred and advanced and the balance shall be distributed
pro rata to the funds entitled to receive the taxes on the lands or
lots so disposed of. Upon appointment of any such person or persons
to act as trustee as herein designated, a certified copy of the order
making such appointment shall be delivered to the Collector. Compensation
to such appointment or trustee as herein designated shall be payable
solely from proceeds derived from the sale of lands purchased by them
as such trustees and shall be ten percent (10%) of the price for which
any such lands or lots are sold by the trustees; provided, that if
at any such sale any person bid a sufficient amount to pay in full
all delinquent taxes, penalties, interest and costs, then the trustee
herein designated shall be without authority to further bid on any
such land or lots.
