140.150. Lands, lots, mineral rights, and royalty interests subject to sale, when. — 1. All lands, lots, mineral rights, and royalty interests on which taxes or special assessments are delinquent and unpaid are subject to sale to discharge the lien for the delinquent and unpaid taxes or unpaid 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. The collector shall send notices to the publicly recorded owner of record before any delinquent and unpaid taxes or unpaid special assessments as specified in this section subject to sale are published. The first notice shall be by first class mail. A second notice shall be sent by certified mail only if the assessed valuation of the property is greater than one thousand dollars. If the assessed valuation of the property is not greater than one thousand dollars, only the first notice shall be required. If any second notice sent by certified mail under this section is returned to the collector unsigned, then notice shall be sent before the sale by first class mail to both the owner of record and the occupant of the real property. The postage for the mailing of the notices shall be paid out of the county treasury, and such costs shall be added to the costs of conducting the sale, and the county treasury shall be reimbursed to the extent that such postage costs are recovered at the sale. The failure of the taxpayer or the publicly recorded owner to receive the notice provided for in this section shall not relieve the taxpayer or publicly recorded owner of any tax liability imposed by law.
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 unpaid special assessments, together with penalty, interest and costs.
Notes of Decisions
State ex rel. Yoest v. McEvoy, 529 S.W.3d 383 (Mo. Ct. App. 2017).
· cites it 4× “In the present case, the collector has a ministerial duty to “commence” and “continue” the sale of lands that fit the definition of section 140.150 2 at a public auction. This statute is no more specific than the statutes in Neeley , and like Neeley , this statute does give the…”
Lohr v. Cobur Corp., 654 S.W.2d 883 (Mo. 1983).
· cites it 2× “The trial court found that §§ 140.150 and 140.170 were unconstitutional as applied in this case because they did not provide a method of giving notice in such nonjudicial tax sales reasonably calculated to reach Pioneer and Powers, whose names and addresses were easily…”
Bankers Union Life Ins. Co. v. Floy Hanks & Mistwood, Inc., 654 S.W.2d 888 (Mo. 1983).
· cites it 3× “” Appellant first asserts that the trial court “erred in its application of Article X, Section 13 of the Missouri Constitution and Section 140.150(2), RSMo 1978, by holding that appellant was not a record owner of the real estate involved, and thus was not entitled to a notice…”
United Asset Mgmt. Trust Co. v. Clark, 332 S.W.3d 159 (Mo. Ct. App. 2011).
· cites it 2× “The failure to comply with redeeming the property first before executing any of such actions or agreements on the property shall require the owner of record or any other publicly recorded claim on the property to reimburse the purchaser for the total bid as recorded on the…”
Beldner v. Gen. Elec. Co., 451 S.W.2d 65 (Mo. 1970).
· cites it 3× “Section 140.150, RSMo 1959, V.A.M.S., provides that “[n]o real property shall be sold for state, county or city taxes * * *, unless the notice of sale shall contain the names of all record owners thereof, or the names of all owners appearing on the land tax book and all other…”
York v. Horner, 564 S.W.3d 641 (Mo. Ct. App. 2018).
· cites it 2× “Section 140.150. At this point, due to the Horners' adverse possession of the disputed property, the Homers became parties with an interest in the tax delinquent land and were then entitled to redeem the land under Section 140.”
Stadium West Props., L.L.C. v. Johnson, 133 S.W.3d 128 (Mo. Ct. App. 2004).
“We note that several of the statutes we have quoted, including §§ 140.150 and 140.170, were substantially modified in 2003.”
Iron Cnty. v. State Tax Comm'n, 437 S.W.2d 665 (Mo. 1968).
“the general assembly did not intend to tax such leasehold interests. It is the position of respondents and the Attorney General that the leasehold interest could be sold pursuant to Chapter 140 and *672 particularly § 140.”
Feinstein v. Cobur Corp., 721 S.W.2d 763 (Mo. Ct. App. 1986).
“1981) and the cause was remanded to the trial court for consideration of a constitutional challenge to the notice provisions of §§ 140.150 and 140.170. After remand the trial court sustained the motion of Pioneer and its trustee for summary judgment.”
Nole v. Wenneker, 609 S.W.2d 212 (Mo. Ct. App. 1980).
· cites it 2× “Plaintiff relies on the following subsection of § 140.150 to support her position that the notice was invalid: “(2) No real property shall be sold for state, county or city taxes without judicial proceedings, unless the notice of sale contains the names of all record owners…”
HSBC Bank USA v. Weber, 400 S.W.3d 32 (Mo. Ct. App. 2013).
“banc 1983) (construing § 140.150, which provides for notice of tax sale to property “owners”; “It is well-established in Missouri that the deed of trust on the real estate involved here was merely security for the debt, and that Ja-gar was the true owner of the real estate prior…”
Mo. Rev. Stat. § 140.150(2): 2 cases
Bankers Union Life Ins. Co. v. Floy Hanks & Mistwood, Inc., 654 S.W.2d 888 (Mo. 1983).
“” Appellant first asserts that the trial court “erred in its application of Article X, Section 13 of the Missouri Constitution and Section 140.150(2), RSMo 1978, by holding that appellant was not a record owner of the real estate involved, and thus was not entitled to a notice…”
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