Missouri Revised Statutes

Mo. Rev. Stat. § 140.440 (2026)

Payment of taxes by holder of purchase certificate

✓ current as of May 2026

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140.440. Payment of taxes by holder of purchase certificate — subsequent certificate. — 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, such first purchaser shall forfeit all liens on such lands so purchased. Said holder of a certificate of purchase permitting a subsequent certificate to issue on the same property shall, on notice from the county collector, surrender said certificate of purchase immediately to the county collector. Upon surrender of such certificate of purchase any surplus moneys paid by the first holder of the certificate of purchase and remaining unclaimed pursuant to section 140.230 shall be paid without interest to such holder of the certificate.

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(RSMo 1939 § 11152, A.L. 2003 S.B. 295)

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 2010–2021 · leading case: Sneil, LLC v. Tybe Learning Ctr., Inc., 370 S.W.3d 562 (Mo. 2012).

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Sneil, LLC v. Tybe Learning Ctr., Inc., 370 S.W.3d 562 (Mo. 2012). · cites it 2× “Sneil states in its brief that to be "authorized to acquire a collector’s deed,” the purchaser must: (1) Pay subsequent taxes, § 140.440, RSMo; *568 (2) Tender the original of the certificate of purchase, § 140.”

Harpagon Mo, LLC v. Bosch, 370 S.W.3d 579 (Mo. 2012). “Harpagon asserts in its brief that the purchaser is also required to pay all subsequent city and county taxes that have become due on the property pursuant to § 140.440, produce the original certificate of tax sale purchaser pursuant to § 140.”

Eclipse Prop. Dev. LLC v. Fareed Ammari (Mo. Ct. App. 2021). · cites it 4× “]” Section 140.440. Important to this appeal, Section 140.”

U.S. Bank Nat'l Ass'n v. Boykin (In Re Boykin), 437 B.R. 346 (Bankr. E.D. Mo. 2010). · cites it 2× “In addition to complying with the above notice requirements, the successful bidder at the tax sale must pay all subsequent taxes, see Mo.Rev.Stat. § 140.440 (2009), produce the original tax sale certificate, see Mo.”

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