Mo. Rev. Stat. » Chapter 140
Missouri Revised Statutes

Mo. Rev. Stat. § 140.240 (2026)

Second offering of delinquent lands and lots

✓ current as of May 2026
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  140.240.  Second offering of delinquent lands and lots. — 1.  If at the first offering of sale of any tract of land or lot under the provisions of this law, no person bids therefor a sum equal to the delinquent taxes thereon with interest, penalty and costs, then the clerk of the sale shall note the fact in his record of sale and the county collector shall note a recital thereof in the back tax book, and the tracts of land or lots shall be again offered for sale, at the next sale of delinquent lands and lots as in this law provided, if the lands or lots are at that time delinquent.

  2.  If at the second offering for sale no person bids therefor a sum equal to the then delinquent taxes thereon with interest, penalty and costs, then the clerk of the sale shall note the fact upon his record of the sale, and the county collector shall enter a recital of the fact in the back tax book.

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(RSMo 1939 § 11129, A.L. 1959 H.B. 106)

Notes of Decisions
Cited in 3 cases, 1977–2006 · leading case: Glasgow Enter., Inc. v. Bowers, 196 S.W.3d 625 (Mo. Ct. App. 2006).
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Glasgow Enter., Inc. v. Bowers, 196 S.W.3d 625 (Mo. Ct. App. 2006). · cites it 2× “340 had both passed, and that it was entitled under section 140.240, as grantee of a Collector’s deed, to an absolute estate and fee simple, free and clear of all prior liens on the property.”
Powell v. Cnty. of St. Louis, 559 S.W.2d 189 (Mo. 1977). · cites it 2× “The notice specified that this was the third offering of the lots, 3 all of them having been advertised and offered for sale (but not sold) in the two preceding years pursuant to § 140.240. In each instance the highest bidder for the lots was the Director of Revenue of St.”
Lohr v. Cobur Corp., 622 S.W.2d 270 (Mo. Ct. App. 1981). “§ 140.240(1). The same is true of the second offering.”
Mo. Rev. Stat. § 140.240(1): 1 case
Lohr v. Cobur Corp., 622 S.W.2d 270 (Mo. Ct. App. 1981). “§ 140.240(1). The same is true of the second offering.”
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