In Missouri, county treasurer's and tax collector's sell tax lien certificates to the winning bidder at the delinquent property tax sale.

Tax Sale Type: Tax Lien Certificates (Sec. 140.290 )

Contact: County Tax Collector (Sec. 140.010 )

Interest Rate: 10% per annum (8% on subsequent taxes) (Sec. 140.340 )

Bid Procedure: Premium Bid (Sec. 140.190 Sec. 140.250 )

Redemption Period: One (1) year (Sec. 140.330 )

Law: Missouri Revised Statutes, Chapter 140, "Collection of Delinquent Taxes Generally," and Chapter 141, "Delinquent Taxes -- First Class Counties and St. Louis City."

Additional Notes:

Charter Counties. According to (Sec. 18 (a) ) of the Missouri Constitution any 'county having more than 85,000 inhabitants, according to the census of the United States, may frame and adopt and amend a charter for its own government'.

In addition, counties 'which adopt or which have adopted a charter or constitutional form of government shall be a separate class of counties outside of the classification system established under section 8 of this article'.

In conclusion, any county with a population of 85,000 or more may adopt a different process for the collection of delinquent property taxes. Therefore, prior to purchase, contact county officials for the specifics on how delinquent property taxes are handled in that specific county.

Sale to Non-Residents According to (Sec. 140.190 ) no 'bid shall be received from any person not a resident of the state of Missouri until such person shall file with said collector an agreement in writing consenting to the jurisdiction of the circuit court of the county in which such sale shall be made, and also filing with such collector an appointment of some citizen of said county as agent of said purchaser, and consenting that service of process on such agent shall give such court jurisdiction to try and determine any suit growing out of or connected with such sale for taxes'.

Subsequent Taxes. According to (Sec. 140.440 ) the purchaser of the tax lien certificate must pay all subsequent taxes 'that have accrued thereon since the issuance of said certificate' before 'being entitled to apply for deed'.

Furthermore, 'any purchaser that shall suffer a subsequent tax to become delinquent, such first purchaser shall forfeit all liens on such lands so purchased.'

A purchaser that permits 'a subsequent certificate to issue on the same property' will receive a notice instructing the investor to 'surrender said certificate' to the county tax collector. At that point the investor will receive what he or she paid to purchase 'shall be paid without interest to such holder of the certificate'.

Applying for Tax Deed. According to (Sec. 140.410 ) the purchaser must apply for a tax deed 'within two years from the date of said sale' of the tax lien certificate. Failure by the purchaser to apply for a tax deed within the time specified in Sec. 140.410 'the amount due such purchaser shall cease to be a lien on said lands so purchased so purchased as herein provided'.

Tax Sale Overbid. According to (Sec. 140.230.1 ) the tax sale overbid which represents the amount in excess of the delinquent taxes is transferred to the county and is held in trust for the term of (3) years for the owner or owners or their legal representatives. At the end of (3) three years, if such fund shall not be called for, then it shall become a permanent school fund of the county.

Missouri Tax Sale Discussion

Below you will find a collection of the latest user questions and comments relating to Tax Lien Certificates Missouri.

b carl

Looking to purchase a 3rd year property at county auction, but it has fed/state liens on it from owners non-payment of income taxes. Will I be responsible for all/part of those liens? How do I get those liens released?

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Counties located in Missouri

The following is a list of counties located in the state of Missouri.

Tax Lien Certificates for properties located in the following counties are sold at Missouri county tax sales.

Learn more about each county's individual tax sale process by clicking on the name of the county for which you are interested from the list below:

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