Section 140.150

Title X TAXATION AND REVENUE

Chapter 140

Effective - 29 Aug 1959, 5 histories, see footnote   (history) 

  140.150.  Lands and lots subject to sale, when. — 1. 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 Monday in August of each year.

  2. No real property shall be sold for state, county or 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 county collector at any time before the property is sold therefor.

  3. The entry in the back tax book by the county 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.

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(RSMo 1939 § 11125, A.L. 1945 p. 1847, A.L. 1947 V. II p.  430, A.L. 1959 H.B. 106)

CROSS REFERENCE:

Requisites for sale of land for taxes, Const. Art. X § 13