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EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1475
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR NICOLA.
6248S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 137.085, 140.110, 140.160, 140.850, and 141.260, RSMo, and to enact in lieu
thereof five new sections relating to delinquent property taxes, with an emergency
clause.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 137.085, 140.110, 140.160, 140.850, 1
and 141.260, RSMo, are repealed and five new sections enacted 2
in lieu thereof, to be known as sections 137.085, 140.110, 3
140.160, 140.850, and 141.260, to read as follows:4
137.085. 1. Government lands entered or located on 1
prior to the first day of January shall be taxable for that 2
year and every year thereafter; school and swamp land and 3
lots shall become taxable whenever the county sells, conveys 4
or agrees to convey its title. 5
2. (1) Real property shall in all cases be liable for 6
the taxes thereon, and a lien is hereby vested in favor of 7
the state on all real property for all taxes thereon, which 8
lien shall accrue and become a fixed encumbrance as soon as 9
the amount of the taxes is determined by assessment and 10
levy, and said lien shall be enforced as provided by law; 11
said lien shall continue to be enforced until all taxes, 12
forfeitures, back taxes and costs shall be fully paid or the 13
land sold or released as provided by law. 14
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(2) Notwithstanding any provision of law to the 15
contrary, no county or other political subdivision of this 16
state shall relinquish the authority to enforce the state's 17
lien and collect delinquent taxes or assessments to any 18
other entity. 19
140.110. 1. The collectors of the respective counties 1
shall collect the taxes contained in the back tax book. Any 2
person interested in or the owner of any tract of land or 3
lot contained in the back tax book may redeem the tract of 4
land or town lot, or any part thereof, from the state's lien 5
thereon, by paying to the proper collector the amount of the 6
original taxes, as charged against the tract of land or town 7
lot described in the back tax book together with interest 8
from the day upon which the tax first became delinquent at 9
the rate specified in section 140.100. 10
2. Any payment for personal property taxes received by 11
the county collector shall be accepted and first be applied 12
to the oldest of any back delinquent personal taxes on the 13
back tax book before a county collector accepts any payment 14
for all or any part of personal property taxes due and 15
assessed on the current tax book. 16
3. Any payment for real property taxes received by the 17
county collector shall be accepted and first be applied to 18
the oldest of any back delinquent taxes on the same 19
individual parcel of real estate on the back tax book before 20
a county collector accepts payment for real property taxes 21
due and assessed on the current tax book. 22
4. Subsection 3 of this section shall not apply to 23
payment for real property taxes by financial institutions, 24
as defined in section 381.410, who pay tax obligations which 25
they service from escrow accounts, as defined in Title 24, 26
Part 3500, Section 17, Code of Federal Regulations. 27
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140.160. 1. (1) No proceedings for the sale of land 1
and lots for delinquent taxes or unpaid special assessments 2
pursuant to this chapter, relating to the collection of 3
delinquent and back taxes and unpaid special assessments and 4
providing for foreclosure sale and redemption of land and 5
lots therefor, shall be commenced until the expiration of a 6
seven year period beginning on the date such taxes and 7
special assessments become delinquent. Notwithstanding any 8
provision of law to the contrary, no additional penalties or 9
interest shall be assessed against such lands or lots during 10
such seven year period. 11
(2) The provisions of this subsection shall not apply 12
to any delinquent property with an assessed value that is 13
less than the amount of the lien of the state as of the most 14
recent reassessment, and the sale of such delinquent 15
property may commence pursuant to this chapter without 16
regard for the seven year period provided in subdivision (1) 17
of this subsection. 18
2. No proceedings for the sale of land and lots for 19
delinquent taxes pursuant to this chapter or unpaid special 20
assessments, relating to the collection of delinquent and 21
back taxes and unpaid special assessments and providing for 22
foreclosure sale and redemption of land and lots therefor, 23
shall be valid unless initial proceedings therefor shall be 24
commenced within three years after [delinquency of such 25
taxes and unpaid special assessments] the expiration of the 26
seven year period provided for in subsection 1 of this 27
section, and any sale held pursuant to initial proceedings 28
commenced within such period of three years shall be deemed 29
to have been in compliance with the provisions of said law 30
insofar as the time at which such sales are to be had is 31
specified therein; provided further, that in suits or 32
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actions to collect delinquent drainage and/or levee 33
assessments on real estate such suits or actions shall be 34
commenced within three years after [delinquency] the 35
expiration of the seven year period provided for in 36
subsection 1 of this section, otherwise no suit or action 37
therefor shall be commenced, had or maintained, except that 38
the three-year limitation described in this subsection shall 39
not be applicable if any written instrument conveys any real 40
estate having a tax-exempt status, if such instrument causes 41
such real estate to again become taxable real property and 42
if such instrument has not been recorded in the office of 43
the recorder in the county in which the real estate has been 44
situated. Such three-year limitation shall only be 45
applicable once the recording of the title has occurred. 46
[2.] 3. The county auditor in all counties having a 47
county auditor shall annually audit collections, deposits, 48
and supporting reports of the collector and provide a copy 49
of such audit to the county collector and to the governing 50
body of the county. A copy of the audit may be provided to 51
all applicable taxing entities within the county at the 52
discretion of the county collector. 53
140.850. 1. For all taxes administered by the 1
department of revenue, the director may enter into contracts 2
with private attorneys or professional collection agencies 3
for the collection of delinquent taxes owed by residents or 4
nonresidents of the state of Missouri; except that, any 5
contract let pursuant to this section shall be awarded in 6
the manner prescribed by chapter 34 and shall be subject to 7
appropriation made therefor. Any contract entered into 8
pursuant to this section shall not provide for a collection 9
fee in excess of twenty-five percent of the amount collected. 10
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2. Neither the director of revenue nor any other state 11
or county official shall enter into any contract with a 12
private attorney or professional collection agency for the 13
collection of delinquent property taxes owed by residents or 14
nonresidents of the state of Missouri. 15
141.260. 1. Whenever it shall appear that a tax bill 1
has been due and unpaid for a period of at least [two] seven 2
years after the date on which, if a general tax bill, it 3
became delinquent, or, if a special tax bill, such bill or 4
any installment thereof became due, the tax lien, 5
represented by such tax bill, and the tax liens of other 6
delinquent tax bills, shall be summarily foreclosed in the 7
manner provided in sections 141.210 to 141.810. 8
2. Ownership of a tax bill, or of a tax sale 9
certificate, or certificate of purchase, or tax deed, or any 10
other instrument or record of a tax bill not bearing 11
evidence of cancellation or payment, by the tax district or 12
taxing authority issuing the same, or by any other owner 13
thereof, shall be prima facie evidence of the fact that the 14
tax bill or tax lien represented thereby has not been paid 15
to the tax district or to the owner of the tax bill or tax 16
lien. 17
3. The holders of tax sale certificates, certificates 18
of purchase, or tax deeds, issued by any municipality, shall 19
be on a parity as to priority of liens and shall have the 20
same rights as the taxing authorities holding or owning 21
general tax bills for the same tax year, and may in like 22
manner foreclose their liens under sections 141.210 to 23
141.810. 24
Section B. Because of the importance of protecting 1
property rights in this state, section A of this act is 2
deemed necessary for the immediate preservation of the 3
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public health, welfare, peace, and safety, and is hereby 4
declared to be an emergency act within the meaning of the 5
constitution, and section A of this act shall be in full 6
force and effect upon its passage and approval. 7
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