[CC 1990 §150.010; CC §80.010; Ord. No. 94.010 §1(a), 6-8-1994]
A.
Between
the first (1st) day of January and the first (1st) day of July in
each year the City Collector shall make out and record, in a book
to be provided for that purpose, a list of lands and lots, returned
and remaining delinquent for taxes, describing such lands or lots
as the same are described in the tax books and said delinquent returns
and charging them with the amount of delinquent tax and naming the
years delinquent, separately stated, and in addition thereto a penalty
as herein provided, and shall certify to the correctness thereof,
with the date when the same was recorded, and sign the same himself,
or deputy, officially. It shall be the duty of the City Clerk and
City Collector to compare the Collector's record of such list of delinquent
lands and lots as corrected with the corrected "delinquent land list",
and the City Clerk shall certify in the "delinquent land list" on
file in his/her office that same has been properly recorded in the
Collector's office and shall attach a certificate at the end of the
record of such list of delinquent lands and lots in the Collector's
office that such record contains a true copy of the "delinquent land
list" on file in his/her office.
B.
Before August first (1st) of each year, there shall be made up a "delinquent land list", as provided in this Section of all taxes due to the City of Desloge and now delinquent for the proceeding years not to exceed five (5) and the collection of such delinquent tax as mentioned in Subsection (A) hereof shall be proceeded with as provided by this Chapter.
[CC 1990 §150.020; CC §80.020]
The Collector shall proceed to collect the taxes contained in
such "back tax book" or recorded list of delinquent lands and lots,
and any person having an interest in said lands or lots may redeem
such tract or any part thereof from the City's lien thereon by paying
the taxes charged against said land in said "back tax book" with interest
on the same as herein provided back to January 1.
[CC 1990 §150.030; CC §80.030]
Whenever it shall appear to the Board of Aldermen that any tract
of land in said "back tax book" is not worth the amount of taxes,
interest and cost due thereon, or that the same would not sell for
the amount so charged, it shall be lawful for the Board Of Aldermen
to compromise said taxes with the owner which shall have the effect
to release said land from the City's lien; it shall be the duty of
the Collector to distribute to its various funds to which said taxes
are due, in proportion as the amount received bares to the whole amount
charged against such tract or lot. Provided however, such compromise
shall only be made in such cases where improvements have been destroyed,
which materially lowers the value of the property after the assessment
is made and before the taxes are collected.
When real estate has been sold for taxes or other debt by the
sheriff or collector of any county within the State of Missouri, and
the same sells for a greater amount than the debt or taxes and all
costs in the case, and the owner or owners, agent or agents cannot
be found, it shall be the duty of the sheriff or collector of the
County, when such sale has been or may hereafter be made, to make
a written statement describing each parcel or tract of land sold by
him/her for a greater amount than the debt or taxes and all costs
in the case, and for which no owner or owners, agent or agents can
be found, together with the amount of surplus money in each case.
The statement shall be subscribed and sworn to by the sheriff or collector
making it before some officer competent to administer oaths within
this State, and then presented to the County Commission of the County
where the sale has been or may be made; and on the approval of the
statement by the Commission, the sheriff or collector making the same
shall pay the surplus money into the County Treasury, take the receipt
in duplicate of the Treasurer for the overplus of money and retain
one (1) of the duplicate receipts himself/herself and file the other
with the County Commission, and thereupon the Commission shall charge
the Treasurer with the amount.
[CC 1990 §150.060; CC §80.060]
Each tract of land in the back tax book, in addition to the
amount of tax delinquent, shall be charged with a penalty of eighteen
percent (18%) of each year's delinquency except that the penalty on
lands redeemed prior to sale shall not exceed two percent (2%) per
month or fractional part thereof.
[CC 1990 §150.070; CC §80.070; Ord. No. 94.010 §1(b), 6-8-1994]
All lands and lots on which taxes are delinquent and unpaid
shall be subject to sale to discharge the lien for said delinquent
and unpaid taxes as provided for in this Chapter on the fourth (4th)
Monday in August of each year, and it shall not be necessary to include
the name of the owner, mortgagee, or any other person or corporation
claiming an interest in or to any of said lands or lots in the notice
of sale; provided however, delinquent taxes, with penalty interest,
and costs, may be paid to the City Collector at any time before the
property is sold therefor.
[CC 1990 §150.080; CC §80.080; Ord. No. 94.010 §1(c), 6-8-1994]
The City Collector shall cause a copy of such list of delinquent
lands and lots to be printed in some newspaper of general circulation
and published in the County for three (3) consecutive weeks, one (1)
insertion weekly, before such sale, the last insertion to be at least
fifteen (15) days prior to the fourth (4th) Monday in August. It shall
only be necessary in the printed and published list to state in the
aggregate the amount of taxes, penalty, interest and cost due thereon,
each year separately stated, and the lots shall be described by number,
block, addition, etc.; provided however, that if a part or parts of
any forty (40) acre tract or other legal subdivision or lot is assessed
on the tax books to two (2) or more parties as owners thereof, then,
as to such land or lots, such list shall be so prepared and separated.
To such list shall be attached and in like manner so printed and published
a notice that so much of said lands and lots as may be necessary to
discharge the taxes, interest and charges, which may be due thereon
at the time of sale will be sold at public auction at the Court House
in Desloge, Missouri, on the fourth (4th) Monday in August next thereafter,
commencing at ten o'clock of said day and continuing from day to day
thereafter, until all are offered. The City Collector shall, on or
before the day of sale, insert at the foot of such list on his/her
record a copy of such notice and certify on said record immediately
following such notice the name of the newspaper of the County in which
such notice was printed and published and the dates of insertions
of such notice in such newspaper. The expense of such printing shall
be paid by the purchasers of the lands and or lots sold and shall
not exceed the legal rate as is fixed by Chapter 493, RSMo., and shall
be taxed as part of the costs of the sale of any land or lot contained
in such list and disposed of at such sale, and the total cost of printing
such notice shall be prorated against all such lands or lots so sold
or redeemed prior to any such sale.
[CC 1990 §150.090; CC §80.090]
On the day mentioned in the notice, the City Collector shall
commence the sale of such lands, and shall continue the same from
day to day until so much of each parcel assessed or belonging to each
person assessed, shall be sold as will pay the taxes, interest and
charges thereon, or chargeable to such person in said County. The
person offering at sale to pay the required sum for the least quantity
of any tract shall be considered the purchaser of such quantity: Provided,
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. All such
written consents to jurisdiction and selective appointments shall
be preserved by the City Collector and shall be binding upon any person
or corporation claiming under the person consenting to jurisdiction
and making the appointment therein referred to; provided further that
in the event of the death, disability or refusal to act of the person
appointed as agent of said non-resident purchaser the City Clerk shall
become the appointee as agent of said non-resident purchaser.
[CC 1990 §150.100; CC §80.100]
If at the first offering of sale of any tract of land or lot
under the provisions of this act no person shall bid therefor a sum
equal to the delinquent taxes thereon with interest, penalty and costs,
then the City Clerk of the sale shall note such fact in his/her record
of sale and the City Collector shall note a recital thereof in his/her
record containing the list of delinquent lands and lots, and said
tracts of land or lots shall be again offered for sale, at the next
sale of delinquent lands and lots as in this act provided, if such
lands or lots be at such time delinquent. If at the second offering
for sale no person shall bid therefor a sum equal to the then delinquent
taxes thereof with interest, penalty and costs, then the Clerk of
the sale shall note such fact upon his/her record of the sale, and
the City Collector shall enter a recital of the fact in the back tax
book.
A.
Whenever
any lands have been or shall hereafter be offered for sale for delinquent
taxes, interest, penalty and costs by the collector of the proper
county for any two successive years and no person shall have bid therefor
a sum equal to the delinquent taxes thereon, interest, penalty and
costs provided by law, then such county collector shall at the next
regular tax sale of lands for delinquent taxes sell same to the highest
bidder, and there shall be a ninety-day period of redemption from
such sales as specified in Section 140.405, RSMo.
B.
No certificate
of purchase shall issue as to such sales, but the purchaser at such
sales shall be entitled to the issuance and delivery of a collector's
deed upon completion of title search action as specified in Section
140.405, RSMo.
C.
If any
lands or lots are not sold at such third offering, then the collector,
in his/her discretion, need not again advertise or offer such lands
or lots for sale more often* than once every five years after the
third offering of such lands or lots, and such offering shall toll
the operation of any applicable statute of limitations.
D.
A purchaser
at any sale subsequent to the third offering of any land or lots shall
be entitled to the immediate issuance and delivery of a collector's
deed and there shall be no period of redemption from such sales; provided,
however, before any purchaser at a sale to which this Section is applicable
shall be entitled to a collector's deed it shall be the duty of the
collector to demand, and the purchaser to pay, in addition to his/her
bid, all taxes due and unpaid on such lands or lots that become due
and payable on such lands or lots subsequent to the date of the taxes
included in such advertisement and sale.
E.
In the
event the real purchaser at any sale to which this Section is applicable
shall be the owner of the lands or lots purchased, or shall be obligated
to pay the taxes for the non-payment of which such lands or lots were
sold, then no collector's deed shall issue to such purchaser, or to
anyone acting for or on behalf of such purchaser, without payment
to the collector of such additional amount as will discharge in full
all delinquent taxes, penalty, interest and costs.
[CC 1990 §150.120; CC §80.120]
Where such sale is made the purchaser at such sale shall immediately
pay the amount of his/her bid to the Collector, who shall pay the
surplus, if any, to the person entitled thereto; or if he/she has
doubt, or a dispute arises as to the proper person, the same shall
be paid into the City Treasury to be held for the use and benefit
of the person entitled thereto for a period of seven (7) years after
which time it shall be deemed City funds. In case the purchaser fails
to pay his/her bid, the land shall be again forthwith offered for
sale the same as if no sale had been made.
[CC 1990 §150.130; CC §80.130]
A.
After
payment shall have been made the City Collector shall give the purchaser
a certificate in writing, to be designated as a certificate of purchase,
which shall carry a numerical number and which shall describe the
land so purchased, each tract or lot separately stated, the total
amount of the tax, with penalty, interest and costs, and the year
or years of delinquency for which said lands or lots were sold, separately
stated, and the aggregate of all such taxes, penalty, interest, and
costs, and the sum bid on each tract. If the purchaser bid for any
tract or lot of land a sum in excess of the delinquent tax penalty,
interest, and costs for which said tract or lot of land was sold,
such excess sum shall also be noted in the certificate of purchase,
in a separate column to be provided therefor. Such certificate of
purchase shall also recite the name and address of the owner or reputed
owner, if known, and if unknown then the party or parties to whom
each tract or lot of land was assessed, together with the address
of such party, if know, and shall also have incorporated therein the
name and address of the purchaser. Such certificate of purchase shall
also contain the true date of the sale and the time when the purchaser
will be entitled to a deed for said land, if not redeemed as in this
act provided and the rate of interest that such certificate of purchase
shall bear, which rate of interest shall not exceed the sum of ten
per cent (10%) per annum. Such certificate shall be authenticated
by the City Collector, who shall record the same in a permanent record
book in his/her office before delivery to the purchaser. Such certificate
shall be assignable, but no assignment thereof shall be valid unless
endorsed on such certificate and acknowledged before some officer
authorized to take acknowledgment of deeds and an entry of such assignment
entered in the record of said certificate of purchase in the office
of the City Collector.
B.
For each
certificate of purchase issued, including the recording of the same,
the City Collector shall be entitled to receive and retain a fee of
fifty cents ($.50), to be paid by the purchaser and treated as a part
of the cost of the sale, and so noted on the certificate. For noting
any assignment of any certificate the City Collector shall be entitled
to a fee of twenty-five cents ($.25), to be paid by the person requesting
such recital of assignment and which shall not be treated as a part
of the cost of the sale.
[CC 1990 §150.140; CC §80.140]
The purchaser of any tract or lot of land at sale for delinquent
taxes, homesteads excepted, shall at any time after one (1) year from
date of sale be entitled to the immediate possession of the premises
so purchased during the redemption period provided for in this Chapter,
unless sooner redeemed; provided however, any owner or occupant of
any tract or lot of land purchased may retain possession of said premises
by making a written assignment of, or agreement to pay, rent certain
or estimated to accrue during such redemption period or so much thereof
as shall be sufficient to discharge the bid of the purchaser with
interest thereon as provided in the certificate of purchase. Any rent
collected by the purchaser, his/her heirs or assigns, shall operate
as a payment upon the amount due the holder of such certificate of
purchase and such amount or amounts, together with the date paid and
by whom shall be endorsed as a credit upon said certificate, and which
said sum shall be taken into consideration in the redemption of such
lands, as provided for in this Chapter.
[CC 1990 §150.150; CC §80.150]
The City Clerk shall attend as Clerk of the sale of such delinquent
land and shall enter the same on a record book giving a description
of the proper tract, showing how much of each lot or tract was sold,
to whom, and the price, or whether the same remains unsold. For such
services the Clerk shall receive twenty-five cents ($.25) to be added
as costs of the sale.
[CC 1990 §150.160; CC §80.160]
Any person claiming an undivided share in any land out of which
an undivided part shall have been sold for taxes, may redeem his/her
undivided share by paying such portion of the purchase money, interest,
penalty and subsequent taxes as he/she claims of the land sold; and
any person claiming a specific part of any lands sold for taxes may
redeem his/her specific part by paying such proportion of the purchase
money, interest, penalty and subsequent taxes as his/her quantity
of ground shall bear to the whole quantity sold.
[CC 1990 §150.170; CC §80.170]
In every case where a partial redemption is asked for, the City
Collector, upon the application of the redemptioner, after notice
to the holder of the certificate, shall determine the proportion to
be paid by the party applying to redeem, and his/her decision shall
be final thereon. For his/her services in stating the proportion,
the redemptioner shall pay him/her fifty cents ($.50); and in every
case of a partial redemption, pursuant to either of the said Section,
the quantity sold shall be reduced in proportion to the amount paid
on such partial redemption, and the City Collector shall convey accordingly.
[CC 1990 §150.180; CC §80.180]
The owner or occupant of any land or lot sold for taxes, or
any other persons having an interest therein, may redeem the same
at any time during the two (2) years next ensuing, in the following
manner; by paying to the City Collector, for the use of the purchaser,
his/her heirs or assigns, the full sum of the purchase money named
in his/her certificate of purchase and all the costs of the sale together
with interest at the rate specified in such certificate, not to exceed
ten per cent (10%) annually, with all subsequent taxes which have
been paid thereon by the purchaser, his/her heirs or assigns, with
interest at the rate of eight per cent (8%) per annum or such taxes
subsequently paid, and in addition thereto the person redeeming any
land shall pay the costs incident to entry of recital of such redemption.
Upon deposit with the City Collector of the amount necessary to redeem
as herein provided, it shall be the duty of the City Collector to
mail to the purchaser, his/her heirs or assigns, at the last post
office address if known, and if not known, then to the address of
the purchaser as shown in the record of the certificate of purchase,
notice of such deposit for redemption. Such notice, given as herein
provided, shall stop payment to the purchaser, his/her heirs or assigns,
of any further interest or penalty. In case the party purchasing said
land, his/her heirs or assigns, fails to take a tax deed for the land
so purchased within six (6) months after the expiration of the two
(2) years next following the date of sale, no interest shall be charged
or collected from the redemptioner after that time.
[CC 1990 §150.190; CC §80.190]
Infants, and incapacitated and disabled persons as defined in
Chapter 475, RSMo., may redeem any lands belonging to them sold for
taxes, within two (2) years after the expiration of such disability,
in the same manner as provided in the proceeding Section for redemption
by other persons.
[CC 1990 §150.200; CC §80.200]
When lands sold for taxes, or any portions thereof, shall be
redeemed, the City Collector shall insert a memorandum of such redemption
on the record of the certificate of purchase applicable thereto, stating
the quantity or description of the portion redeemed, if not the whole,
the date thereof, and by whom made, and sign the same officially,
and shall likewise give a certificate thereof to the person redeeming.
The person redeeming shall then present to the City Clerk the certificate
of redemption and the City Clerk shall then enter on his/her record
of sales of land for delinquent taxes the recital of such redemption,
the date thereof, and the person redeeming.
[CC 1990 §150.210; CC §80.210]
If no person shall redeem the lands sold for taxes within two
(2) years from the sale, at the expiration thereof, and on production
of certificate of purchase, and in case the certificate covers only
a part of a tract or lot of land, then accompanied with a survey or
description of such part, made by the City or County Surveyor or Engineer,
the City Collector shall execute to the purchaser, his/her heirs or
assigns, in the name of the State, a conveyance of the real estate
so sold, which shall vest in the grantee an absolute estate in fee
simple, subject, however, to all claims thereon for unpaid taxes except
such unpaid taxes existing at time of the purchase of said lands and
liens for which taxes was inferior to the lien for taxes for which
said tract or lot of land was sold. In making such conveyance, when
two (2) or more parcels, tracts, or lots of land are sold for the
non-payment of taxes to the same purchaser or purchasers, or the same
person or persons shall in anywise become the owner of the certificates
thereof, all of such parcels shall be included in one (1) deed.
[CC 1990 §150.220; CC §80.220]
Such conveyance shall be executed by the City Collector, under
his/her hand and seal, witnessed by the City Clerk and acknowledged
before the County Recorder or any other officer authorized to take
acknowledgments and the same shall be recorded in the Recorder's office
before delivery; a fee for recording shall be paid by the purchaser
and shall be included in the cost of sale. Such deed shall be prima
facie evidence that the property conveyed was subject to taxation
at the time assessed, that the taxes were delinquent and unpaid at
the time of the sale, of the regularity of the sale of the premises
described in the deed, and of the regularity of all prior proceedings,
that said land or lot had not been redeemed and that the period therefor
had elapsed, and prima facie evidence of good and valid title in fee
simple in the grantee of said deed.
[CC 1990 §150.230; CC §80.230]
Every holder of a certificate of purchase shall before being
entitled to apply for deed to any tract or lot of land described therein
pay all taxes that have accrued thereon since the issuance of said
certificate, or any prior taxes that may remain due and unpaid on
said property, and the lien for which was not foreclosed by sale under
which such holder makes demand for deed, and any purchaser that shall
suffer a subsequent tax to become delinquent and a subsequent certificate
of purchase to issue on the same property included in his/her certificate,
such first purchaser shall forfeit his/her rights of priority thereunder
to the subsequent purchaser and such subsequent purchaser shall at
the time of obtaining his/her certificate redeem said first certificate
of purchase outstanding by depositing with the City Collector the
amount of said first certificate with interest thereon to the date
of said redemption and the amount so paid in redemption shall become
a part of said subsequent certificate of purchase and draw interest
at the rate specified in said first certificate but not to exceed
ten percent (10%) per annum from the date of payment. Said holder
of a certificate of purchase permitting a subsequent certificate to
issue on the same property, shall on notice from the City Collector
surrender said certificate of purchase on payment to him/her of the
redemption money paid by the subsequent purchaser.
[CC 1990 §150.240; CC §80.240]
Whenever the City Collector shall discover, prior to the conveyance
of any lands, sold for taxes, that the sale was for any cause whatever,
invalid, he/she shall not convey such lands; but the purchase money
and the interest thereon shall be refunded out of the City Treasury
to the purchaser, his/her representatives or assigns, on the order
of the Board of Aldermen. Such invalid sale shall suspend for the
period intervening between the date of the sale and the discovery
of its invalidity the running of the Statute of Limitations. In such
cases the City Collector shall make an entry opposite to such tracts
or lots in the record of certificates of purchase issued or redemption
record that the same was erroneously sold, and the cause of invalidity,
and such entry shall be prima facie evidence of the fact therein stated.
He/she shall notify the City Clerk of such action, whose duty it shall
be to make a like entry upon his/her sale record.
[CC 1990 §150.250; CC §80.250]
No sale or conveyance of land for taxes shall be valid if at
the time of being listed such land shall not have been liable to taxation,
or if liable, the taxes thereon shall have been paid before sale,
or if the description is so imperfect as to fail to describe the land
or lot with reasonable certainty and for the first two (2) enumerated
causes, the money paid by the purchaser at such void sale shall be
refunded out of the City Treasury, on order of the Board of Aldermen.
[CC 1990 §150.260; CC §80.260]
The sale of lands for taxes shall not be invalid on account
of such lands having been listed or charged on the tax book in any
other name than that of the rightful owner.
[CC 1990 §150.270; CC §80.270]
In all cases of sale of lands for taxes, if the purchaser or
his/her assigns shall die before a deed shall be executed on such
sale, the deed may be executed by the Collector, to his/her heirs
at law or devisees.
A.
The Board
of Aldermen shall require the Collector, at the first (1st) meeting
of the Board in April of each year, or as soon thereafter as may be,
to make out, under oath, lists of delinquent taxes remaining due and
uncollected for each year, to be known as "the land and lot delinquent
list" and "the personal delinquent list".
B.
The Board
of Aldermen, at the meeting at which the delinquent lists are returned
or as soon as may be thereafter, shall examine the lists carefully,
and if it appear that all property and taxes contained in the lists
are properly returned as delinquent, the board shall approve the lists,
enter a record thereof in the journal and credit the amount thereof
to the account of the City Collector.
C.
The Board
shall return the delinquent lists to the Collector, charging him/her
therewith, and he/she shall proceed to collect the same in the same
manner as provided by law for State and County taxes.
[CC 1990 §150.290; CC §80.290]
In making the delinquent personal tax and ad valorem tax lists,
the same rate of interest and Collectors fees shall be charged as
are herein allowed for making the delinquent land lists and collecting
the delinquent real property taxes, said interest and fees to be collected
from the person or party paying said tax.
[CC 1990 §150.300; CC §80.300]
The Collector, after making the delinquent personal list and
ad valorem list reporting the same to the Board of Aldermen and having
it approved by said body, shall proceed to collect the taxes, penalties
and costs listed therein, without unnecessary delay, and to that end
he/she shall be and is hereby authorized and empowered and it is hereby
made his/her duty to levy upon, seize and distrain in personal property,
and sell the same for such taxes at public auction as having given
ten (10) days notice by publication in a newspaper or by posting ten
(10) handbills in ten (10) public places advertising said sale and
he/she shall bring suit in any court of competent jurisdiction, for
the collection of such unpaid taxes, penalties and costs, whenever
ordered by the Board of Aldermen, and enforce the lien of the City
for such unpaid taxes; provided, that any person interested in or
the owner of such estate, may at any time before sale of property
be distraint, or rendition of judgement, release such lien by paying
to the Collector of all such unpaid taxes, penalties and costs.
