140.600. Suit to set aside tax deeds — actual tender not necessary. — 1. No suit or action in any of the courts of this state, either at law or in equity, shall hereafter be maintained by any person or corporation, against any other person or corporation, for the determination of the title to, or for the recovery of the possession of, any lands which shall have been sold for taxes, or any interest in any such lands, or for the setting aside or cancellation of any tax deed or sale of land for taxes alleged to have been void, voidable or defective, unless such person or corporation so seeking to recover such lands, or some interest therein, or the setting aside of such tax deed or tax sale, shall in his petition offer to refund to the defendant therein, or to such other person or corporation, from whom and against whom such recovery is sought, in such action, all taxes paid by such defendant, or other persons, and his grantors, remote or immediate, or by those under whom he claims, together with interest thereon from the date of payment of such taxes to the date of the judgment in such action.
2. No actual tender shall be required to be made by such plaintiff or other person seeking such recovery or cancellation of such deed, but it shall be deemed sufficient if an offer to pay the same, as soon as the amount thereof shall be ascertained, shall be made and set out in such petition.
3. All courts before which any such action may be brought or maintained shall, if the judgment in such action be adverse to the defendant, or defendants therein, and the recovery of such land, or any interest therein, be adjudged or decreed, find and adjudge by its decree or judgment the amount of money due to the defendant, or to other persons, on account of taxes or interest thereon paid as aforesaid by defendant or his grantors as aforesaid, and all such courts may, if such relief be prayed for in the answer, or the other pleading of the defendant, or other person, entitled to reimbursement, adjudge and decree that the amount so found by the court, or a jury, shall be and constitute a lien upon the lands recovered or in controversy.
Notes of Decisions
Glasgow Enter., Inc. v. Kusher, 231 S.W.3d 201 (Mo. Ct. App. 2007).
· cites it 26× “Section 140.600 RSMo 2000 [1] states that no action to set aside a tax sale shall be maintained unless the plaintiff seeking to set it aside offers in its petition to refund the defendant all taxes paid by the defendant.”
Harpagon Mo, LLC v. Bosch, 370 S.W.3d 579 (Mo. 2012).
· cites it 5× “Section 140.600, RSMo 2000, provides the remedy to an owner who wishes to challenge the issuance of a collector’s deed for a purchaser’s failure to comply with § 140.”
Schlereth v. Hardy, 280 S.W.3d 47 (Mo. 2009).
· cites it 2× “Pursuant to section 140.600, Hardy offered repayment to Schlereth for the amount to be expended for the property as well as interest and costs.”
Braun v. Petty, 129 S.W.3d 449 (Mo. Ct. App. 2004).
· cites it 6× “Petty moved to amend or set aside the judgment on the ground that by finding the deed’s property description sufficient, the court was required to apply the three-year statute of limitations and bar the trustees’ claim.”
Sneil, LLC v. Tybe Learning Ctr., Inc., 370 S.W.3d 562 (Mo. 2012).
· cites it 2× “The circuit court additionally found that Tybe offered to pay Sneil in accordance with § 140.600. 3 The circuit court concluded that the notice sent by Sneil to Tybe and Regions did not inform them of how long they had to exercise the right of redemption and that the notice…”
Greenwich Condo. Ass'n v. Clayton Inv. Corp., 918 S.W.2d 410 (Mo. Ct. App. 1996).
· cites it 4× “Purchaser’s second subpoint argues it was improper for the court to set aside the tax sale because § 140.600 has not been satisfied. Section 140.”
York v. Horner, 564 S.W.3d 641 (Mo. Ct. App. 2018).
· cites it 2× “340, or to set aside the tax deed under Section 140.600. The record contains no such attempt to tender the costs by the Horners, further distinguishing the present case from Adams to the extent it is applicable.”
Crossland v. Thompson, 317 S.W.3d 635 (Mo. Ct. App. 2010).
· cites it 2× “No suit or action in any of the courts of this state, either at law or in equity, shall hereafter be maintained by any person or corporation, against any other person or corporation, for the determination of the title to, or for the recovery of the possession of, any lands which…”
Heppler v. Esther, 534 S.W.2d 533 (Mo. Ct. App. 1976).
· cites it 2× “The petition, in compliance with § 140.600 V.A.M.S., contained an offer to refund to the defendants all taxes paid by them, together with interest thereon from the date of payment of such taxes to the date of the judgment.”
Evans v. Brussel, 300 S.W.2d 442 (Mo. 1957).
· cites it 2× “The grounds of the motion to dismiss were that the petition showed on its face that plaintiff had failed to comply with Section 140.600 and that plaintiff’s suit was barred by Section 140.”
Davis v. Moore, 610 S.W.2d 665 (Mo. Ct. App. 1980).
“Respondents concede that appellant’s motion to dismiss their original petition for failure to state a claim upon which relief could be granted was well taken because of their failure to allege therein an offer to refund to appellant all taxes he had paid together with interest…”
Evans v. Brussel, 330 S.W.2d 788 (Mo. 1959).
· cites it 2× “The trial court dismissed count 13, and eight other counts, because plaintiff refused to amend her petition to comply with what is now Section 140.600 (all subsequent statutory references are to RSMo 1949, V.”
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