☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 140

Effective - 28 Aug 2013 bottom

  140.460.  Execution of conveyance — form. — 1.  Such conveyance shall be executed by the county collector, under his hand and seal, and acknowledged before the county recorder or any other officer authorized to take acknowledgments and the same shall be recorded in the recorder's office before delivery;  a fee for recording shall be paid by the purchaser and shall be included in the costs of sale.

  2.  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 prima facie evidence of a good and valid title in fee simple in the grantee of said deed; and such deed shall be in the following form, as nearly as the nature of the case will admit, namely:

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Whereas, A. B. did, on the ______ day of ______, 20______, produce to the undersigned, C. D., collector of the County of ______ in the state of Missouri, a certificate of purchase, in writing, bearing date the ______ day of ______, 20______, signed by E. F., who at the last mentioned date was collector of said county, from which it appears that the said A. B. did, on the ______ day of ______, 20______, purchase at public auction at the door of the courthouse in said county, the tract, parcel or lot of land lastly in this indenture described, and which lot was sold to ______ for the sum of ______ dollars and ______ cents, being the amount due on the following tracts or lots of land, returned delinquent in the name of G. H., for nonpayment of taxes, costs and charges for the year ______, namely: (Here set out the lands offered for sale); which said lands have been recorded, among other tracts, in the office of said collector, as delinquent for the nonpayment 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 the time fixed by law for redeeming the land therein described having now expired, the said G. H. nor any person in his behalf having paid or tendered the amount due the said A. B. on account of the aforesaid purchase, and for the taxes by him 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 tract above described that would sell for the amount due thereon for taxes, costs and charges, as above specified, and it appearing from the records of said county 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 ______ day of ______, 20______, between the state of Missouri, by C. D., collector of said ______ County, 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 heirs and assigns, forever, the tract or parcel of land mentioned in said certificate, situate in the county of ______, and state of Missouri, and described as follows, namely: (Here set out the particular tract or parcel sold), 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 heirs and assigns forever, in as full and ample a manner as the collector of said county is empowered by law to sell the same.
In Testimony Whereof, the said C. D., collector of said County of ______, has hereunto set his hand, and affixed his official seal, the day and year last above written.
Witness: ______ (L.S.)
Collector of ______ County.
State of Missouri, ______ County, ss:
Before me, the undersigned, ______, in and for said county, this day, personally came the above-named C. D., collector of said county, and acknowledged that he executed the foregoing deed for the uses and purposes therein mentioned.
In Witness Whereof, I have hereunto set my hand and seal this ______ day of ______, 20______.
______ (L.S.)

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(RSMo 1939 § 11150, A.L. 2013 H.B. 175 merged with S.B. 248)

(1976) Tax deed held void for failure to state the years of nonpayment of taxes as required by this section despite fact it was amended and rerecorded because amended deed was not reexecuted by collector or rewitnessed by county clerk or reacknowledged. Heppler v. Esther (A.), 534 S.W.2d 533.


---- end of effective   28 Aug 2013 ----

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