Section 141.220

Title X TAXATION AND REVENUE

Chapter 141

Effective - 28 Aug 2024, 2 histories   

  141.220.  Definitions. — The following words, terms and definitions, when used in sections 141.210 to 141.810 and sections 141.980 to 141.1015, shall have the meanings ascribed to them in this section, except where the text clearly indicates a different meaning:

  (1)  "Ancillary parcel" shall mean a parcel of real estate acquired by a land bank agency other than:

  (a)  Pursuant to a deemed sale under subsection 3 of section 141.560;

  (b)  By deed from a land trust under subsection 1 of section 141.984; or

  (c)  Pursuant to a sale under subdivision (2) of subsection 2 of section 141.550;

  (2)  "Appraiser" shall mean a state licensed or certified appraiser licensed or certified pursuant to chapter 339 who is not an employee of the collector or collection authority;

  (3)  "Board" or "board of commissioners" shall mean the board of commissioners of a land bank agency;

  (4)  "Collector" shall mean the collector of the revenue in any county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015;

  (5)  "County" shall mean any county in this state;

  (6)  "Court" shall mean the circuit court of any county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015;

  (7)  "Delinquent land tax attorney" shall mean a licensed attorney-at-law, employed or designated by the collector as hereinafter provided;

  (8)  "Interested party", shall mean any person with a legal interest in a parcel of land affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015.  Interested party shall not include:

  (a)  The holder of the benefit or burden of any easement or right of way;

  (b)  The holder of a benefit or burden of a real covenant; or

  (c)  A leasehold owner of subsurface mineral, gas, or oil rights whose interest is properly recorded and whose interest shall remain unaffected;

  (9)  "Land bank agency", shall mean an agency created under section 141.980;

  (10)  "Land taxes" shall mean taxes on real property or real estate and shall include the taxes both on land and the improvements thereon;

  (11)  "Land trustees" and "land trust" shall mean the land trustees and land trust as the same are created by and described in section 141.700;

  (12)  "Municipality" shall include any incorporated city or town, or a part thereof, located in whole or in part within a county;

  (13)  "Person" shall mean any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver or trustee appointed by any state or federal court, trustee otherwise created, syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number;

  (14)  "Political subdivision" shall mean any county, city, town, village, school district, library district, or any other public subdivision or public corporation having the power to tax;

  (15)  "Reserve period taxes" shall mean land taxes assessed against any parcel of real estate sold or otherwise disposed of by a land bank agency for the first three tax years following such sale or disposition;

  (16)  "School district", "road district", "water district", "sewer district", "levee district", "drainage district", "special benefit district", "special assessment district", or "park district" shall include those located within a county as such county is described in this section;

  (17)  "Sheriff" and "circuit clerk" shall mean the sheriff and circuit clerk, respectively, of any county affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015;

  (18)  "Tax bill" as used in sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall represent real estate taxes and the lien thereof, whether general or special, levied and assessed by any taxing authority;

  (19)  "Tax district" shall mean the state of Missouri and any county, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, located in any municipality or county as herein described;

  (20)  "Tax lien" shall mean the lien of any tax bill as defined in this section;

  (21)  "Taxing authority" shall include any governmental, managing, administering or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri or any county, municipality, school district, road district, water district, sewer district, levee district, drainage district, special benefit district, special assessment district, or park district, affected by sections 141.210 to 141.810 and sections 141.980 to 141.1015.

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(L. 1943 p. 1029 § 2, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al., A.L. 2000 H.B. 1238 merged with S.B. 894, A.L. 2012 H.B. 1659 & 1116, A.L. 2024 H.B. 2062)