Tax & Accounting Blog

Missouri Classifies Delinquent Property Taxes

Blog, ONESOURCE, ONESOURCE Property Tax July 5, 2013

Missouri – Delinquent property taxes L. 2013, H175, effective 08/28/2013

  • Authorizes a collector-treasurer in a township county to retain a collection fee only for the collection of delinquent real estate and personal property taxes
  • Allows county collectors to add special assessments levied for community improvement districts to the annual real estate tax bill for the properties being benefitted by the district
  • Provides that when property taxes are delinquent, any person other than the owner, mortgagor or other lienholder, who pays the original property taxes plus interest without the knowledge and consent of the owner will not invoke a lien on said property
  • Provides that any excess amount over the debt, which is placed in a trust fund for the owners of the property, when a real estate is sold for delinquent taxes becomes part of the permanent school fund of the county if the funds are not called for as part of a redemption or collector’s deed issuance
  • Eliminates language authorizing a $1.50 fee for certain tax deeds and a requirement that the county clerk witness the county collector sign the deed given to someone who purchases property at a tax sale