HB 627 -- Delinquent Taxes of Lands

Co-Sponsors:  Schlottach, Wilson (119), Morris, Stevenson,
Purgason

This bill modifies the provisions of the delinquent tax
collection laws.

The bill extends the collection laws to include mineral rights
and royalty interests within the scope of items subject to sale
to discharge a tax lien and removes the provisions that allow the
partial sale of land to satisfy taxes.

The bill also reduces the time that the State Treasurer must hold
the proceeds from the sale on behalf of absent owners from seven
to three years.  Where there is no trustee in a county or if
there is a trustee that has not taken the property after a third
offering of sale where no sale occurred, the collector may then
sell property at any time and for any amount.

The bill also removes the requirement that the collector notify
the person entitled to any excess funds from the sale and reduces
the redemption time for receiving land purchased at a sale from
two years to one year.

The collector is allowed to charge a title search fee and the
recording fee.  When a collector charges for the recording fee,
he or she is responsible for recording the deed.  Nonresidents or
delinquent taxpayers are restricted from being assigned
certificates of purchase.

The bill also modifies the provisions concerning the rights of
subsequent purchasers where a primary purchaser has caused taxes
on the property to become delinquent.  In this case, the first
purchaser will forfeit all liens on the property.

Missouri House of Representatives
Last Updated July 25, 2003 at 10:12 am