☰ Revisor of Missouri

There are multiple enactments of 140.010

Title X TAXATION AND REVENUE

Chapter 140

< > Effective - 28 Aug 2024, 2 histories, see footnote    bottom

  140.010.  County collector — enforcement of state's lien — alternative, partial opt-in county. — 1.  All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter.  Any failure to properly return the delinquent list, as required by this chapter, in no way affects the validity of the assessment and levy of taxes, nor of the foreclosure and sale by which the collection of the taxes is enforced, nor in any manner affects the lien of the state on the delinquent real estate for the taxes unpaid thereon.

  2.  Alternatively, any county may, by adoption of a resolution or order of the county commission of such county, elect to operate under the provisions of sections 141.210 to 141.810 for any parcel for which there is an unpaid tax bill for a period of at least two years after the date on which it became delinquent.  Any county electing to operate as such shall be called a "partial opt-in county".  No county eligible to establish a land bank agency under subsection 1 of section 140.981 shall elect to operate as a partial opt-in county unless the county first elects to establish a land bank agency as provided in subsection 1 of section 140.981.  In accordance with section 141.290, after the adoption of such resolution or order by a county commission, the collector of the county shall decide which tax delinquent parcels shall proceed according to the provisions of sections 141.210 to 141.810.  Such parcels shall be exempt from the provisions of sections 140.030 to 140.722.  The collector shall remove such parcels from any list of parcels advertised for first, second, third, or post-third sales.

­­--------

(RSMo 1939 § 11108, A.L. 1959 H.B. 106, A.L. 2024 H.B. 2062)

Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482


---- end of effective  28 Aug 2024 ----

use this link to bookmark section  140.010


 - All versions
Effective End
140.010 8/28/2024
140.010 8/28/1959 8/28/2024

Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House