[CC 1974 §25-28; Ord. No. 569 §2, 8-5-1959]
The enforcement of all taxes authorized by this Chapter shall
be made in the same manner and under the same rules and regulations
as are or may be provided by law for the collection and enforcement
of the payment of State and County taxes, including the seizure and
sale of goods and chattels, both before and after said taxes shall
become delinquent.
[CC 1974 §25-29; Ord. No. 569 §41, 8-5-1959]
No irregularity in the assessment roll, no omission from the
same, or no mere irregularity of any kind in any of the proceedings
shall invalidate any such proceeding, or the title conveyed by the
tax deed; nor shall any failure of any officer to perform the duties
assigned to him/her on the day or within the time specified work any
invalidation of any such proceedings or of such deed, and no overcharge
as to a part of the taxes or costs of payment of such taxes or costs
shall invalidate a sale for taxes, except as to part of the real estate
sold to the proportion of the whole thereof as such part of the taxes
and costs is to the whole amount for which such land was sold. Acts
of officers de facto shall be as valid as if they were officers de
jure, and if a deed would be valid as to the sale of any one (1) tax,
it shall not be impaired by any irregularity, error or defect in the
proceedings or sale for any other taxes.
[CC 1974 §25-30; Ord. No. 569 §1, 8-5-1959]
Upon the first (1st) day of January of each year all unpaid
City taxes shall become delinquent. Delinquent taxes on real property
are hereby made a perpetual lien thereon against all persons in favor
of the City, and the City Collector shall proceed to enforce the lien
of the City thereon as required by this Chapter. Any failure to properly
return the delinquent list as required by this Chapter shall in no
way affect the validity of the assessment and levy of taxes or of
the judgment and sale by which the collection of the same may be enforced,
nor in any manner affect the lien of the City on such delinquent taxes.
[CC 1974 §25-31; Ord. No. 569 §3, 8-5-1959]
A.
The
City Council shall require the City Collector, on or before the first
(1st) meeting of the City Council in April of each year, or as soon
thereafter as may be, to make out, under oath, lists of delinquent
taxes remaining due and uncollected for each year, to be known as
"the land and lot delinquent list" and "the personal delinquent list".
B.
At
the meeting at which the delinquent lists are returned, or as soon
as may be thereafter, the City Council shall examine carefully the
delinquent lists, and if it appears that all property and taxes contained
in said lists are properly returned as delinquent, the City Council
shall approve the lists and cause a record thereof to be entered on
the journal and shall cause the amount thereof to be credited to the
account of the City Collector.
C.
The
City Council shall return the delinquent lists to the City Collector,
charging him/her therewith, and he/she shall proceed to collect such
taxes in the manner provided by law for the collection of real and
personal taxes for State and County purposes.
[CC 1974 §25-33; Ord. No. 569 §5, 8-5-1959]
Delinquent taxes due and unpaid on any real estate which has
not been forfeited to the City and the taxes due and unpaid on any
real estate which has been forfeited to the City for the non-payment
of said taxes shall be deemed and held to be back taxes, and the lien
heretofore created in favor of the City is hereby retained on each
of such tracts and lots of real estate to the amount of the taxes
due thereon as well as the interest and cost accruing under this Article.
[CC 1974 §25-34; Ord. No. 569 §6, 8-5-1959]
Whenever the City Collector shall be unable to collect any taxes
specified on the tax books, having diligently endeavored and used
all lawful means to collect the same, he/she shall make lists thereof,
one (1) to be called the "tangible personal property delinquent list",
in which shall be stated the names of all persons owing taxes on tangible
personal property where taxes cannot be collected, alphabetically
arranged, with the amount due from each, and the other to be called
the "land delinquent list", in which shall be stated the taxes on
lands and town lots where taxes have not been collected with a full
description of said lands and lots and the amount of the taxes due
thereon set opposite each tract of land or town lot.
[CC 1974 §25-35; Ord. No. 569 §7, 8-5-1959]
A.
The
back tax book shall be made up as follows:
1.
All tracts of land or City lots on which back taxes are due shall
be listed in numerical order with the legal description thereof.
2.
The name of the owner, if known, and if unknown, the name of the
person to whom such land was last assessed shall be set forth in alphabetical
order opposite each tract of land or City or town lot.
3.
In appropriate columns shall be entered the year or years for which
such land is delinquent, the amount of original tax due on each fund,
the interest due on each tax at the time of making the back tax book,
the Clerk's fees then due, and the aggregate amount of taxes, interest
and Clerk's fees charged against such land or lot for all the years
delinquent.
[CC 1974 §25-37; Ord. No. 569 §8, 8-5-1959]
A.
The
City Collector shall file the delinquent lists in his/her office and
within ten (10) days thereafter make, under the Seal of the City,
the lists into a back tax book as provided in this Article.
B.
The
City Collector shall collect such back taxes and may levy upon, seize
and distrain tangible personal property and may sell such property
for taxes.
C.
If
any City Collector fails to comply with this Article to the extent
that the collection of taxes cannot be enforced by law, the City Council
or City Clerk, or his/her successor in office, shall correct such
omissions at once and return the back tax book to the City Collector
who shall collect such taxes.
[Ord. No. 2502, 12-10-2019]
Each tract of land in the back-tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty and interest
in the amounts established by the Ray County Collector and as provided
by State law.
[CC 1974 §25-39; Ord. No. 569 §10, 8-5-1959]
The City Collector shall proceed to collect the taxes contained
in the back tax book or recorded list of the delinquent land and lots.
Any person interested in or the owner of any tract of land or lot
contained in the back tax book or in the recorded list of delinquent
lands and lots in the collector's office may redeem such tract of
land or town lot, or any part thereof, from the City's lien thereon,
by paying to the City Collector the amount of the original taxes,
as charged against such lot or tract of land described in the back
tax book or recorded list of delinquent lands and lots together with
interest on the same from the day the tax first became delinquent
at the rate as specified in this Article.
[CC 1974 §25-40; Ord. No. 569 §11, 8-5-1959]
Whenever it shall appear to the City Council that any tract
of land or town lot contained in the back tax book or recorded list
of delinquent lands and lots is not worth the amount of taxes, interest
and costs due thereon, as charged in the back tax book or recorded
list of delinquent lands and lots or that the same would not sell
for the amount of such taxes, interest and costs, it shall be lawful
for the City Council to compromise the taxes with the owner of the
tract of land or lot. Upon payment to the Collector of the amount
agreed upon, a certificate of redemption shall be issued under the
Seal of the City, which shall have the effect of releasing the lands
from the lien of the City for said taxes due thereon, as charged on
the back tax book or recorded list of delinquent land and lots. In
case the City Council shall compromise and accept a lesser amount
than shall appear to be due on any tract of land or town lot, it shall
be the duty of the City Council to order the amount so paid to be
distributed to the various funds to which the taxes are due in such
proportion as the amount received bears to the whole amount charged
against such tract or lot.
[CC 1974 §25-41; Ord. No. 569 §12, 8-5-1959]
At every annual settlement made by a Collector, all delinquent
real estate and delinquent personal tax lists and back tax bills for
taxes on real estate and tangible personal property shall be carefully
examined by the Board of Equalization and if there appears thereon
any back tax bills which have appeared thereon for a period of five
(5) years or more, and are in the opinion of a majority of the Board
too small to justify the expense of suit or foreclosure, or are against
exempt property, or against property which is not worth the taxes,
interest and costs and cannot be compromised as provided by law and
ordinance, the same shall, upon order of a majority of the Board,
be stricken from such delinquent real estate book or back tax books
and the tax bills therefor shall be canceled by the City Collector.
[CC 1974 §25-42; Ord. No. 569 §13, 8-5-1959]
The City Collector, whenever he/she finds that any back taxes
have been paid, shall report that fact to the City Council giving
the name of the officer or person to whom the taxes have been paid.
He/she shall also report to the City Council all cases of double assessment
or other errors, and the City Council shall cause necessary action
to be taken and the entries to be remade.
[CC 1974 §25-43; Ord. No. 569 §14, 8-5-1959]
All lands and lots on which taxes are delinquent and unpaid
shall be subject to sale to discharge the lien for the delinquent
and unpaid taxes on the fourth (4th) Monday in August of each year.
[CC 1974 §25-44; Ord. No. 569 §14, 8-5-1959]
No real property shall be sold for City taxes without judicial
proceedings unless the notice of sale shall contain the names of all
record owners thereof or the names of all owners appearing on the
land tax books and all other information required by law; however,
delinquent taxes with penalty, interest and costs may be paid to the
City Collector at any time before the property is sold therefor.
[CC 1974 §25-45; Ord. No. 569 §14, 8-5-1959]
The entry of record by the City Collector listing the delinquent
lands and lots as provided in this Article shall be a levy upon such
delinquent lands and lots for the purpose of enforcing the lien of
delinquent and unpaid taxes together with the penalty, interest and
costs.
A.
No
proceedings for the sale of land and lots for delinquent taxes under
the provisions of this Chapter, relating to the collection of delinquent
and back taxes and providing for foreclosure sale and redemption of
land and lots therefor, shall be valid unless initial proceedings
therefor shall be commenced within three (3) years after delinquency
of such taxes, and any sale held pursuant to initial proceedings commenced
within such period of three (3) years shall be deemed to have been
in compliance with the provisions of said law insofar as the time
at which such sales are to be had is specified therein; provided further,
that in suits or actions to collect delinquent drainage and/or levee
assessments on real estate such suits or actions shall be commenced
within three (3) years after delinquency, otherwise no suit or action
therefor shall be commenced, had or maintained.
B.
In
order to enable County and City Collectors to be able to collect delinquent
and back taxes, the County auditor in all counties having a county
auditor shall annually audit and list all delinquent and back taxes
and provide a copy of such audit and list to the County Collector
and to the governing body of the County. A copy of the audit and list
may be provided to City Collectors within the County at the discretion
of the County Collector.
[CC 1974 §25-47; Ord. No. 569 §15, 8-5-1959]
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 and
published in the City for three (3) consecutive weeks, one (1) insertion
weekly before such sale, the last insertion being at least fifteen
(15) days prior to the fourth (4th) Monday in August of the year of
the sale.
B.
In
addition to the names of all record owners or the names of all owners
appearing on the land tax book, it shall only be necessary in the
printed and published list to state in the aggregate the amount of
taxes, penalty, interest and costs due thereon, each year separately
stated, and the land therein described shall be in forty (40) acre
tracts or other legal subdivision, and the lots shall be described
by number, block, addition or similar description; however, if a part
of any forty (40) acre tract or other legal subdivision or lot is
assessed in the tax books to two (2) or more parties as owners thereof,
then, as to such land or lots, such list shall be so prepared and
separated.
C.
To
the delinquent list shall be attached and in a like manner so printed
and published a notice that so much of the lands and lots as may be
necessary to discharge the taxes, interest and charges which may be
due thereon at the time of sale will be sold at public auction at
the courthouse door of the County on the fourth (4th) Monday in August
next thereafter commencing at 10:00 A.M. of said day and continuing
from day to day thereafter until all are offered for sale.
D.
The
City Collector shall, on or before the day of sale, insert at the
foot of such list, on his/her record, a copy of such notice and certify
on the record immediately following the notice the name of the newspaper
of the City in which the notice was published and printed and the
dates of insertions of the notice in the newspaper.
E.
The
expense of such printing shall be paid out of the City Treasury and
shall not exceed the regular local classified advertising rate which
cost of printing shall be taxed as part of the costs of the sale of
any land or lot contained in the list.
[CC 1974 §25-48; Ord. No. 569 §17, 8-5-1959]
A.
On
the day mentioned in the notice of sale, the City Collector shall
commence the sale of the lands and lots and shall continue the sale
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 the City.
B.
The
person offering at said sale to pay the required sum for the least
quantity of any tract shall be considered the purchaser of such quantity;
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.
C.
The
City Clerk shall attend, either in person or by his/her deputy, as
the Clerk of the sale of such delinquent land and shall enter the
same in a sufficient record book giving a description of the proper
lot, showing how much of the lot was sold, to whom sold and the price,
or whether the same remains unsold.
[CC 1974 §25-49; Ord. No. 569 §20, 8-5-1959]
A.
Where
a sale is made pursuant to this Article, the purchaser shall immediately
pay the amount of his/her bid to the City Collector who shall pay
the surplus, if any, to the person entitled thereto, or if he/she
has doubt or a dispute arises as to the proper person, the same shall
be paid into the City 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
City 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 City Collector,
before any court having jurisdiction. The City 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 1974 §25-50; Ord. No. 569 §18, 8-5-1959]
When real estate has been sold for taxes by the City Collector
and the same sells for a greater amount than the debt or taxes and
all costs in the case, and the owner or agent cannot be found, it
shall be the duty of the City Collector, when such sale is made, to
make a written statement describing each parcel or tract of land so
sold, together with the amount of surplus money in each case, which
statement shall be subscribed and sworn to by the City Collector making
the same before some officer competent to administer oaths within
the State. The statement shall be presented to the City Council and
upon the approval of the statement by the City Council the City Collector
shall pay said surplus money into the City Treasury, take the receipt
in duplicate of the City Treasurer therefor, retain one (1) of the
duplicate receipts himself/herself and file the other with the City
Council; thereupon the City Council shall charge the City Treasurer
with said amount. The City Council shall compel owners or agents to
make satisfactory proof of their claims before receiving their money,
provided that the City shall pay no interest to the claimant of any
such fund.
[CC 1974 §25-51; Ord. No. 569 §19, 8-5-1959]
A.
If,
at the first (1st) offering of sale of any tract of land or lot under
the provisions of this Article, no person shall bid therefor a sum
equal to the delinquent taxes thereon with interest, penalty and costs,
then the Clerk of the sale shall note such fact in his/her record
of sale, and the City Collector shall note a recital thereof in his/her
record containing the list of delinquent lands and lots, and said
tracts of land and lots shall be again offered for sale at the next
sale of delinquent lands and lots as provided in this Article if said
lands and lots are delinquent at that time.
B.
If
at the second (2nd) offering for sale no person shall bid therefor
a sum equal to the then delinquent taxes thereon with interest, penalty
and costs, then the Clerk of the sale shall note such fact upon his/her
record of the sale, and the City Collector shall enter a recital of
such fact in his/her record book containing the list of delinquent
lands and lots.
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 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 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 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.
[CC 1974 §25-53; Ord. No. 569 §20, 8-5-1959]
In the event the real purchaser at any sale to which this Article
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 his/her behalf without payment
to the City Collector of such additional amount as will discharge
in full all delinquent taxes, penalty, interest and costs.
[CC 1974 §25-54; Ord. No. 569 §21, 8-5-1959]
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 being 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 bids 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 for. 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 of the land if not redeemed
and the rate of interest at which 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 City
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 acknowledgements of deeds and an entry
of such assignment is entered in the record of the certificate of
purchase in the office of the City Collector.
D.
For
each certificate of purchase issued, including the recording of the
same, the City Collector shall be entitled to receive and retain a
fee of fifty cents ($0.50) to be paid by the purchaser and treated
as a part of the costs of the sale and so noted on the certificate.
For noting any assignment of any certificate, the City Collector shall
be entitled to a fee of twenty-five cents ($0.25) to be paid by the
person requesting such recital of assignment and which shall not be
treated as a part of the costs of sale.
E.
The
City Collector shall not be authorized to issue a certificate of purchase
to any non-resident of the State, or to enter any 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 this Article pertaining
to non-resident purchasers.
[CC 1974 §25-55; Ord. No. 569 §22, 8-5-1959]
It is hereby made the duty of the City Collector at the time
he/she sells lands for taxes unpaid and delinquent, and after the
purchasers of land under such sales have made payment of the amount
of their bids respectively, to endorse upon and annex to each certificate
to be given to the purchaser by the City Collector his/her written
guarantee, signed by him/her, warranting that the taxes due upon the
whole or any portion of the tracts, lots, pieces or parcels of land
which are named in such certificate have been satisfied.
[CC 1974 §25-56; Ord. No. 569 §23, 8-5-1959]
A.
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; however, any owner or occupant of any tract
or lot of land purchased may retain possession of the 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.
B.
The
purchaser, his/her heirs or assigns may enforce his/her rights under
said written assignment or agreement in any manner now authorized
or hereafter authorized by law for the collection of delinquent and
unpaid rent; provided that nothing contained herein shall operate
to the prejudice of any owner not in default and whose interest in
the tract or lot of land is not encumbered by the certificate of purchase,
nor shall it prejudice the rights of any occupant of any tract or
lot of land not liable to pay taxes thereon nor such occupant's interest
in any planted, growing or unharvested crop thereon.
C.
Any
additions or improvements made to any tract or lot of land by any
occupant thereof, as tenants or otherwise, and made prior to such
tax sale, which such occupant would be permitted to detach and remove
from the land under his/her contract of occupancy, shall also, to
the same extent, be removable against the purchaser, his/her heirs
or assigns.
D.
Any
rent collected by the purchaser, his/her heirs or assigns shall operate
as a payment upon the amount due the holder of such certificate of
purchase, and such amount, together with the date paid and by whom,
shall be endorsed as a credit upon said certificate, which sums shall
be taken into consideration in the redemption of the land.
E.
Any
purchaser, or his/her heirs or assigns, in possession within the period
of redemption against whom rights of redemption are exercised shall
be protected in the value of any planted, growing and/or unharvested
crops on the lands redeemed in the same manner as such purchaser,
or his/her heirs or assigns, would be protected in valuable and lasting
improvements made upon said lands after the period of redemption and
referred to in this Article.
[CC 1974 §25-57; Ord. No. 569 §24, 8-5-1959]
Any purchaser at a delinquent tax sale of any tract or lot of
land, or his/her heirs or assigns, who takes possession of any tract
or lot of land within the redemption period shall be required to pay
the taxes subsequently assessed on such tract or lot of land during
the period of occupancy and within the redemption period; upon failure
to do so, or if he/she commits waste thereon, such purchaser, his/her
heirs or assigns shall forfeit all rights acquired by his/her certificate,
so far as the tract or lot of land taken possession of is concerned.
[CC 1974 §25-58; Ord. No. 569 §25, 8-5-1959]
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 two (2) years next ensuing by paying to the City 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 costs of the sale, together with interest at the rate specified
in such certificate, not to exceed ten percent (10%) annually 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. In addition thereto,
the person redeeming any land shall pay the costs incident to the
entry of the recital of such redemption.
B.
Upon
the purchaser's depositing with the City Collector the amount necessary
to redeem as herein provided, it shall be the duty of the City 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 shall stop payments to the purchaser, his/her heirs or assigns
of any further interest or penalty.
D.
In
case the party purchasing the land, his/her heirs or assigns fails
to take a tax deed for the lands so purchased within six (6) months
after the expiration of the two (2) years next following the date
of sale, no interest shall be charged or collected from the redeemer
after that time.
Infants and incapacitated and disabled persons as defined in
Chapter 475, RSMo., may redeem any lands belonging to them sold for
taxes, within two (2) years after the expiration of such disability,
in the same manner as provided in Section 140.340, RSMo., for redemption
by other persons.
[CC 1974 §25-60; Ord. No. 569 §27, 8-5-1959]
In case any lasting and valuable improvements shall have been
made by the purchaser at a sale for taxes or by any person claiming
under him/her, and the land on which the same shall have been made
shall be redeemed, the premises shall not be restored to the person
redeeming until he/she shall have paid or tendered to the adverse
party the value of such improvements. If the parties cannot agree
as to the value thereof, the same proceedings shall be had in relation
thereto as shall be prescribed by the law existing at the time of
such proceedings for the relief of occupying claimants of lands in
actions of ejectment. No compensation shall be allowed for improvements
made before the expiration of two (2) years from the date of the sale
for taxes.
[CC 1974 §25-61; Ord. No. 569 §28, 8-5-1959]
A.
When
lands or portions of lands sold for taxes shall be redeemed, the City
Collector shall insert a memorandum of such redemption on the record
of the certificate of purchase applicable thereto, stating the quantity
or description of the portion redeemed, if not the whole, the date
thereof and by whom made, and sign the same officially, and shall
likewise give a certificate thereof to the person redeeming.
B.
The
person redeeming shall then present to the City Clerk the certificate
of redemption; and the City Clerk shall then enter on his/her record
of sales of land for delinquent taxes the recital of such redemption,
the date thereof and the person redeeming.
[CC 1974 §25-62; Ord. No. 569 §29, 8-5-1959]
A.
Any
person claiming an undivided part of any land out of which an undivided
part shall have been sold for taxes may redeem his/her undivided share
by paying such portion of the purchase money, interest, penalty and
subsequent taxes as he/she claims of the land sold.
B.
Any
person claiming an undivided part of any land sold for taxes may redeem
the same on paying such proportion of the purchase money, interest,
penalty and subsequent taxes as he/she shall claim on the land sold.
C.
Any
person claiming a specific part of any lands sold for taxes may redeem
his/her specific part by paying such proportion of the purchase money,
interest, penalty and subsequent taxes as his/her quantity of ground
shall bear to the whole quantity sold.
D.
Any
person claiming a specific part of any lands out of which an undivided
part shall have been sold for taxes charged on the whole tract or
lot may redeem his/her specific part by paying such proportion of
purchase money, interest, penalty and subsequent taxes as his/her
quantity of ground shall bear to the whole quantity taxed.
[CC 1974 §25-63; Ord. No. 569 §30, 8-5-1959]
In every case where a partial redemption is asked for pursuant
to this Article, the City Collector, upon the application of the redeemer,
after notice to the holder of the certificate, shall determine the
proportion to be paid by the party applying to redeem and his/her
decision shall be final thereon. For his/her services in stating the
proportion, the redeemer shall pay him/her fifty cents ($0.50), and
in every case of a partial redemption pursuant to this Article, the
quantity sold shall be reduced in proportion to the amount paid on
such partial redemption, and the City Collector shall convey the land
accordingly.
[CC 1974 §25-64; Ord. No. 569 §31, 8-5-1959]
In all cases where lands have been sold for delinquent taxes,
penalty, interest and costs and a certificate of purchase has been
issued, it is hereby made the duty of the purchaser, or his/her heirs
or assigns, to cause a deed to be executed and placed on record in
Ray County within four (4) years from the date of the sale. Upon failure
of the purchaser, his/her heirs or assigns to do so, then the amount
due such purchaser shall cease to be a lien on said lands so purchased
as herein provided.
[CC 1974 §25-65; Ord. No. 569 §32, 8-5-1959]
A.
If
no person shall redeem the lands sold for taxes within two (2) years
from the sale, at the expiration thereof and on production of a certificate
of purchase, or in case the certificate covers only a part of a tract
or lot of land then accompanied with a survey or description of such
part made by the County Surveyor, the City Collector shall execute
to the purchaser, his/her heirs or assigns, in the name of the City,
a conveyance of the real estate so sold, which shall vest in the grantee
an absolute estate in fee simple, subject however to all claims thereon
for unpaid taxes, except such unpaid taxes which existed at the time
of purchase of said lands and the lien for which taxes was inferior
to the lien for taxes for which said tract or lot of land was sold.
B.
In
making such conveyance, when two (2) or more parcels, tracts or lots
of land are sold for the non-payment of taxes to the same purchaser,
or if the same person shall in any way become the owner of the certificate
thereof, sale of such parcels shall be included in one (1) deed.
[CC 1974 §25-66; Ord. No. 569 §33, 8-5-1959]
In all cases of sale of lands for taxes, if the purchaser or
his/her assigns shall die before a deed shall be executed on such
sale, the deed may be executed by the City Collector to his/her heirs
at law or devisees, which deed shall vest the title in the heirs or
devisees of such deceased person in the same manner and liable to
the like claims of creditors and other persons as if the same had
been executed to such deceased person immediately previous to his/her
death, or the executor or administrator may assign the certificate
of purchase and the deed may issue to the assignee thereof.
[CC 1974 §25-67; Ord. No. 569 §34, 8-5-1959]
Every holder of a certificate of purchase, before being entitled
to apply for a deed to any tract or lot of land described therein,
shall pay all taxes that have accrued thereon since the issuance of
the 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 a deed; and any purchaser
that shall suffer a subsequent tax to become delinquent, and a subsequent
certificate of purchase to issue on the same property included in
his/her certificate, shall forfeit his/her right of priority thereunder
to the subsequent purchaser, and such subsequent purchaser shall at
the time of obtaining his/her certificate redeem the first (1st) certificate
of purchase outstanding by depositing with the City Collector the
amount of the first (1st) certificate with interest thereon to the
date of said redemption and the amount so paid in redemption shall
become a part of the subsequent certificate of purchase and draw interest
at the rate specified in the first (1st) certificate but not to exceed
ten percent (10%) per annum from the date of payment. The holder of
a certificate of purchase permitting a subsequent certificate to issue
on the same property shall, on notice from the City Collector, surrender
said certificate of purchase on payment to him/her of the redemption
money paid by the subsequent purchaser.
[CC 1974 §25-68; Ord. No. 569 §35, 8-5-1959]
When conveyances are delivered for lands sold for taxes, the
certificate therefor shall be canceled and filed away by the City
Collector; and in case of the loss of any certificate, upon being
fully satisfied thereof by due proof or upon the production of a certified
copy thereof, the City Collector may execute and deliver the proper
conveyance and file such proof in his/her office.
[CC 1974 §25-69; Ord. No. 569 §36, 8-5-1959]
A.
A conveyance
made pursuant to this Article shall be executed by the City Collector
under his/her hand and seal, witnessed by the City Clerk and acknowledged
before the officer authorized to take acknowledgements and recorded
in the County Recorder's office before delivery. A fee for recording
shall be paid by the purchaser and shall be included in the costs
of sale.
B.
Such
deed shall be prima facie evidence that the property conveyed was
subject to taxation at the time assessed, that the taxes were delinquent
and unpaid at the time of sale, of the regularity of the sale of the
premises described in the deed and of the regularity of all prior
proceedings, that said land or lot had not been redeemed and that
the period therefor had elapsed, and of a good and valid title in
fee simple in the grantee in said deed.
C.
The
deed shall be in the following form, as nearly as the nature of the
case will permit:
|
|
Whereas, A.B. did, on the _____ day of __________, _____, produce
to the undersigned, __________, Collector of the City of Richmond,
County of Ray and State of Missouri, a certificate of purchase, in
writing, bearing date the _____ day of __________, _____, signed by
_______________, who at the last mentioned date was the collector
of said City, from which it appears that the said A. B. did on the
_____ day of __________, _____, purchase at public auction at the
south door of the courthouse in said Ray County, Missouri, the tract,
parcel or lot of land lastly in this indenture described, and which
lot was sold to _______________ for the sum of __________ dollars,
being the amount due on the following tracts or lots of land, returned
delinquent in the name of G.H. for non-payment of taxes, costs and
charges for the year, namely: (Here set out lands offered for sale);
which said lands have been recorded, among other tracts in the office
of said Collector, as delinquent for the non-payment of taxes, costs
and charges due for the year last aforesaid, and legal publication
made of the sale of said lands; and it appearing that the said A.B.
is the legal owner of said certificate of purchase and at the time
fixed by law for redeeming the land therein described having now expired,
the said G.H. nor any person in his/her behalf having paid or tendered
the amount due the said A.B. on account of the aforesaid purchase,
and for the taxes by him/her since paid, and the said A.B. having
demanded a deed for the tract of land mentioned in said certificate
and which was the least quantity of the land above described which
would sell for the amount due thereon for taxes, costs and charges,
as above specified, and it appearing from the records of the said
City Collector's office that the aforesaid lands were legally liable
for taxation, and has been duly assessed and properly charged on the
tax book with the taxes for the years _____.
| |
|
|
Therefore, this indenture, made this the _____ day of ______________,
_____, between the City of Richmond, by ______________, Collector
of said City, of the first part, and the said A.B. of the second part,
witnesseth, that the said party of the first part, for and in consideration
of the premises, has granted, bargained and sold unto the said party
of the second part, his/her heirs and assigns forever, the tract or
parcel of land mentioned in said certificate situated in the City
of Richmond, County of Ray and State of Missouri, and described as
follows: (Here describe). To have and to hold the said last-mentioned
tract or parcel of land, with the appurtenances thereto belonging
to the said party of the second part, his/her heirs and assigns forever,
in as full and ample a manner as the Collector of said City of Richmond
is empowered by law to sell the same.
| |
|
|
In testimony whereof, the said _______________ Collector of
the City of Richmond, has hereunto set his/her hand and affixed his/her
official Seal the day and year last above written.
| |
|
|
Collector of Richmond, Ray County, Missouri
| |
|
State of Missouri, County of Ray
|
)
| |
|
|
) SS
| |
|
|
City of Richmond
|
)
|
|
|
Before me, the undersigned _______________ this day personally
appeared _______________, Collector of said City of Richmond, Ray
County, Missouri, and acknowledged that he/she executed the foregoing
deed for the uses and purposes therein mentioned.
| |
|
|
In witness whereof I have hereunto set my hand and Seal this
the _____ day of __________, _____.
| |
[CC 1974 §25-70; Ord. No. 569 §37, 8-5-1959]
In case circumstances should exist requiring any variation from the form prescribed by Section 145.460, in the recital part thereof, the necessary change shall be made by the City Collector executing the deed and the deed shall not be vitiated by any such change if the substance is retained.
[CC 1974 §25-71; Ord. No. 569 §37, 8-5-1959]
The City Collector shall be entitled to demand and receive from
the person applying for a tax deed one dollar fifty cents ($1.50)
which shall include the fee for acknowledgement of the deed.
[CC 1974 §25-72; Ord. No. 569 §38, 8-5-1959]
A record shall be kept by the City Collector in his/her office
containing a brief description of the lands conveyed by him/her on
sales for taxes, the name of the person charged therewith, the date
of the sale, the name of the purchaser, the amount for which it was
sold, the name of the grantee in the deed and the date of its execution.
[CC 1974 §25-73; Ord. No. 569 §39, 8-5-1959]
The sale of lands for taxes shall not be invalid on account
of such lands having been listed or charged on the tax books in any
other name than that of the rightful owner.
[CC 1974 §25-74; Ord. No. 569 §42, 8-5-1959]
No sale or conveyance of land for taxes shall be valid if at
the time of being listed such land shall not have been liable to taxation,
or if liable, the taxes thereon shall have been paid before the sale,
or if the description is so imperfect as to fail to describe the land
or lot with reasonable certainty. For the first (1st) two (2) enumerated
causes the money paid by the purchaser at such void sale shall be
refunded, with interest, out of the City Treasury on order of the
City Council.
[CC 1974 §25-75; Ord. No. 569 §43, 8-5-1959]
A.
Whenever
the City Collector shall discover, prior to the conveyance of any
lands sold for taxes, that the sale was for any cause whatever invalid,
he/she shall not convey such lands, but the purchase money and the
interest thereon shall be refunded out of the City Treasury to the
purchaser, his/her representatives or assigns on the order of the
City Council.
B.
An
invalid sale shall suspend for the period intervening between the
date of the sale and the discovery of its invalidity the running of
the statute of limitations.
C.
In
such cases the City Collector shall make an entry opposite such tracts
or lots in the record of certificates of purchase issued or the redemption
record that the same was erroneously sold and the cause of invalidity,
and such entry shall be prima facie evidence of the fact therein stated.
He/she shall notify the City Clerk of such action, whose duty it shall
be to make a like entry upon his/her sale record.
[CC 1974 §25-76; Ord. No. 569 §44, 8-5-1959]
If any conveyance for taxes shall prove to be invalid and ineffectual
to convey title because the description is insufficient or for any
other reason, the lien which the City has on said lands shall be transferred
to and vested in the grantee, his/her heirs and assigns who shall
be entitled to a lien on such land for the amount of taxes, interest
and penalty legally due thereon at the time of such sale, with interest,
together with the amount of all subsequent taxes paid, with interest,
and such lands shall be bound for the payment thereof.
[CC 1974 §25-77; Ord. No. 569 §45, 8-5-1959]
Every person holding a lien upon any real estate in the City
by virtue of any illegal or invalid tax deed, upon the payment of
tender to him/her by the owner or any person having an interest in
such real estate, of the full amount of said lien, together with the
sum of one dollar twenty-five cents ($1.25) and together with any
sum that may be due him/her as an occupying claimant, shall make,
execute and acknowledge before some officer authorized to take acknowledgements
of deeds, and deliver to the person making such payment or tender
a deed of release, releasing to the owner of such real estate all
claims the holder of such invalid tax deed has on such real estate
on account of such tax deed; and upon the failure of the holder of
such lien to execute such deed of release as herein provided for,
after demand, he/she shall be subject to an action in any court of
competent jurisdiction to quit the title to such real estate as against
such lien in favor of the person making such payment or tender and
shall be liable in such action for all costs accruing therein including
a reasonable fee to the plaintiff's attorney in such action.
[CC 1974 §25-78; Ord. No. 569 §46, 8-5-1959]
Any suit or proceeding against the tax purchaser, his/her heirs
or assigns for the recovery of lands sold for taxes, or to defeat
or avoid a sale or conveyance of lands for taxes, except in cases
where the taxes have been paid or the land was not subject to taxation,
or has been redeemed as is provided by law, shall be commenced within
three (3) years from the time of recording the tax deed, and not thereafter;
provided that where the person claiming to own such land shall be
an infant or a person of unsound mind, then such suit may be brought
at any time within two (2) years after the removal of such disability.
[CC 1974 §25-79; Ord. No. 569 §47, 8-5-1959]
Nothing in this Article shall be construed to authorize a personal
judgment against any owner of any land or lot or any interest therein
for any real estate tax levied and/or assessed against such land or
lot, nor shall this Article be so construed as to change in any manner
whatsoever the method or mode now or that may hereafter be provided
by law for the collection of other special assessments.
[CC 1974 §25-80; Ord. No. 569 §48, 8-5-1959]
A lien, which is now provided by law in favor of the State for
taxes due and unpaid on real estate, is hereby created in favor of
the City for taxes due thereon and for all interest and costs accrued
thereon or accrued under this Chapter, provided that all liens now
existing by virtue of this Chapter are hereby retained, and the same
may be enforced in like manner and with like effect as provided in
this Article.
