SCS SB 295 -- Delinquent Tax Collection

Sponsor:  Shields

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

The substitute 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 substitute also reduces from seven to three years the time
that the State Treasurer must hold the proceeds from the sale on
behalf of absent owners.  If 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 the property at any time and for any amount.

The substitute 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.  If 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 substitute 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 10:13 am