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

Mo. Rev. Stat. § 140.290 (2026)

Certificate of purchase

✓ current as of May 2026
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  140.290.  Certificate of purchase — contents — fee — nonresidents. — 1.  After payment shall have been made the county 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.

  2.  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 known, 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 chapter provided, and the rate of interest that such certificate of purchase shall bear, which rate of interest shall not exceed the sum of ten percent per annum.  Such certificate shall be authenticated by the county collector, who shall record the same in a permanent record book in his office before delivery to the purchaser.

  3.  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 county collector.

  4.  For each certificate of purchase issued, as a part of the cost of the sale, the purchaser shall pay to the collector the fee necessary to record such certificate of purchase in the office of the county recorder.  The collector shall record the certificate of purchase before delivering such certificate of purchase to the purchaser.

  5.  No collector shall be authorized to issue a certificate of purchase to any nonresident of the state of Missouri, however, any nonresident as described in subsection 2 of section 140.190 may appoint an agent, and such agent shall comply with the provisions of section 140.190 pertaining to a nonresident.

  6.  This section shall not apply to any post-third-year tax sale, except for nonresidents as provided in subsection 5 of this section.

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(RSMo 1939 § 11133, A.L. 2010 H.B. 1316, A.L. 2013 H.B. 175 merged with S.B. 248)

Notes of Decisions
Cited in 10 cases (2 in the last 5 years), 1958–2024 · 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 4× “They claim that the trial court erred in granting summary judgment because 1) there were genuine issues of material fact about whether they knew of the prior tax sale, 2) the county collector failed to comply with section 140.290 by not maintaining a permanent record book, and…”
Harpagon Mo, LLC v. Bosch, 370 S.W.3d 579 (Mo. 2012). · cites it 2× “The purchaser is issued the certificate of purchase after the tax sale upon paying the sale price of the property in question pursuant to § 140.290, RSMo 2000. Because all a purchaser has to do to receive the deed is present this certificate, it follows that a purchaser is…”
York v. Horner, 564 S.W.3d 641 (Mo. Ct. App. 2018). · cites it 3× “Section 140.290, RSMo. (Supp. 2013) provides that after a purchaser has made payment for the land, "the county collector shall give the purchaser a certificate in writing, to be designated as a certificate of purchase.”
Ewing v. Lockhart, 641 S.W.2d 835 (Mo. Ct. App. 1982). · cites it 3× “Section 140.290, RSMo. 1978. Purchaser paid $811 for delinquent taxes for 1973, 1974 and 1975.”
Klorner v. Nunn, 318 S.W.2d 241 (Mo. 1958). · cites it 2× “1949, Section 140.290 [V.A.M.S.].” The petition further alleged that Marion L.”
Powell v. City of Creve Coeur, 452 S.W.2d 258 (Mo. Ct. App. 1970). · cites it 2× “Accordingly, as to that part of plaintiff’s petition the trial court’s action in granting defendants a summary judgment was proper.”
Lohr v. Cobur Corp., 622 S.W.2d 270 (Mo. Ct. App. 1981). “§ 140.290. The land is subject to redemption by the owner for a period of two years, § 140.”
KH2, LLC, a Missouri Ltd. Liab. Co., Plaintiff-Respondent v. LEAH BETTS, acting in her Off. capacity as GREENE Cnty., MISSOURI COLLECTOR OF REVENUE, 489 S.W.3d 874 (Mo. Ct. App. 2016). · cites it 2× “After receiving payment of the purchase price, Collector issued a certificate of purchase in writing to KH2, as provided by section 140.290. 2 In compliance with all the requirements in section 140.”
Missouri Bond Co., LLC v. Mark R. Devore, 641 S.W.3d 397 (Mo. Ct. App. 2022). · cites it 2× “llows: The reasonable and customary costs of sale include all costs incurred in selling and foreclosing tax liens under this chapter, and such reasonable and customary costs 6 shall include the following: the full sum of the purchase money named in the certificate of purchase…”
Physicians Choice Wellness Dev., LLC v. Mark R. Devore (Mo. Ct. App. 2024). · cites it 2× ““The reasonable and customary costs of sale include all costs incurred in selling and foreclosing tax liens under this chapter, and such reasonable and customary costs shall include the following: the full sum of the purchase money named in the certificate of purchase and all…”
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