FIRST REGULAR SESSION
93RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE SUTHERLAND.
Read 1st time March 9, 2005 and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
AN ACT
To repeal sections 67.469 and 140.150, RSMo, and to enact in lieu thereof two new sections relating to collection of unpaid special assessments in neighborhood improvement districts.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 67.469 and 140.150, RSMo, are repealed and two new sections enacted in lieu thereof, to be known as sections 67.469 and 140.150, to read as follows:
67.469. A special assessment authorized under the provisions of sections 67.453 to 67.475 shall be a lien, from the date of the assessment, on the property against which it is assessed on behalf of the city or county assessing the same to the same extent as a tax upon real property or utilizing procedures for the collection of unpaid special assessments in the manner established in chapter 140, RSMo, for the collection of delinquent taxes. Upon the foreclosure of any such lien, the entire remaining assessment shall become due and payable and shall be recoverable in such foreclosure proceeding.
140.150. 1. All lands, lots, mineral rights, and royalty interests on which taxes or neighborhood improvement district special assessments are delinquent and unpaid are subject to sale to discharge the lien for the delinquent and unpaid taxes or special assessments as provided for in this chapter on the fourth Monday in August of each year.
2. No real property, lots, mineral rights, or royalty interests shall be sold for state, county or city taxes or special assessments without judicial proceedings, unless the notice of sale contains the names of all record owners thereof, or the names of all owners appearing on the land tax book and all other information required by law. Delinquent taxes or unpaid special assessments, penalty, interest and costs due thereon may be paid to the county collector at any time before the property is sold therefor.
3. The entry in the back tax book by the county clerk of the delinquent lands, lots, mineral rights, and royalty interests constitutes a levy upon the delinquent lands, lots, mineral rights, and royalty interests for the purpose of enforcing the lien of delinquent and unpaid taxes or special assessments as provided in section 67.469, RSMo, together with penalty, interest and costs.