☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 137

Effective - 28 Aug 1945 bottom

  137.085.  Government lands become taxable, when — state lien on real property, extent of. — 1.  Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the county sells, conveys or agrees to convey its title.

  2.  Real property shall in all cases be liable for the taxes thereon, and a lien is hereby vested in favor of the state on all real property for all taxes thereon, which lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy, and said lien shall be enforced as provided by law; said lien shall continue to be enforced until all taxes, forfeitures, back taxes and costs shall be fully paid or the land sold or released as provided by law.

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(RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7)

Prior revisions:  1929 § 9747; 191 § 12757; 1909 § 11339

(1975) Good faith purchaser takes free from lien when collector by error showed no tax due.  Rottjakob v. Leachman (Mo.) S.W.2d 397.


---- end of effective   28 Aug 1945 ----

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