Missouri Revised Statutes

Mo. Rev. Stat. § 141.210 (2026)

Title of law

✓ current as of May 2026
Find cases: SyfertCases citing this section MO-REVrevisor.mo.gov Justiaon Justia CornellLII Search CasesGoogle Scholar

  141.210.  Title of law. — Sections 141.210 to 141.810 and sections 141.980 to 141.1015 shall be known by the short title of "Land Tax Collection Law".

­­--------

(L. 1943 p. 1029 § 1, A.L. 2012 H.B. 1659 & 1116)

(1952) Land Tax Collection Law is not a local or special law prohibited by § 40, Art. III of the constitution nor does it violate § 8, Art. VI relating to classification of counties. Collector v. Parcels of Land, 362 Mo. 1054, 247 S.W.2d 83.

Notes of Decisions
Cited in 20 cases, 1953–2015 · leading case: Fort Osage Drainage Dist. of Jackson Cnty. v. Jackson Cnty., 275 S.W.2d 326 (Mo. 1955).
Fort Osage Drainage Dist. of Jackson Cnty. v. Jackson Cnty., 275 S.W.2d 326 (Mo. 1955). · cites it 5× “The assessment sued for in this suit was not four years or more delinquent at the time of the institution of this suit nor at the time of the trial and the Land Tax Collection Act (Sections 141.210 to 141.810, RSMo 1949, V.”
State Ex Rel. Dep't of Soc. Servs. v. Bowling, 743 S.W.2d 74 (Mo. 1988). · cites it 2× “tion, to include: any governmental, managing, administering or other lawful authority, now or hereafter empowered by law to issue tax bills, the state of Missouri or any county, municipality, school district, road district, water district, sewer district, levee district,…”
KJC Dev. Corp. v. Land Trust of Jackson Cnty., 6 S.W.3d 894 (Mo. 1999). · cites it 3× “Boyle, the “main objectives of the [Land Tax Collection Act (sections 141.210 through 141.810) ] are summarily to foreclose on long standing tax delinquencies on real estate, and to convey a marketable title by judicial decree.”
Collector of Revenue ex rel. Dir. of Collections v. Parcels of Land Encumbered with Delinquent Land Tax Liens, 453 S.W.3d 746 (Mo. 2015). · cites it 2× “shall be summarily foreclosed in the manner provided in sections 141.210 to 141.810.” § 141.260.1, RSMo 2000.”
Ferguson v. Cnty. of Jackson, 688 S.W.2d 407 (Mo. Ct. App. 1985). · cites it 6× “The defendant Jackson County answered that the sales in foreclosure of the tax liens were duly conducted under the Land Tax Collection Law [§§ 141.210 through 141.810], and alleged that §§ 141.”
Garzee v. Sauro, 639 S.W.2d 830 (Mo. 1982). “shall not affect the validity of any proceedings brought pursuant to sections 141.210 to 141.810.” In determining whether or not a statute is mandatory or directory, the general rule is that when a statute provides what results shall follow a failure to comply with its terms, it…”
Manager of Div. of Fin. v. Parcels of Land Encumbered with Delinquent Tax Liens, 947 S.W.2d 90 (Mo. Ct. App. 1997). · cites it 2× “On May 16, 1994, the Director of Collections for Jackson County, Missouri, filed a petition pursuant to the Land Tax Collection Law, §§ 141.210 to 141.810, RSMo 1994, seeking foreclosure of tax liens on different parcels of land, including property located at 3811 Gardner…”
Foreclosure of Liens for Delinquent Land Taxes by Action in Rem ex rel. Dir. of Collections v. Holton, 428 S.W.3d 670 (Mo. Ct. App. 2014). · cites it 2× “3 The County’s petition, seeking judgment of foreclosure for unpaid taxes, was filed on May 24, 2011, pursuant to the Land Tax Collection Law, §§ 141.210 to 141.810 and 141.980 to 141.”
Dir. of the Dep't of Revenue v. Parcels of Land Encumbered with Delinquent Tax Liens, 555 S.W.2d 293 (Mo. 1977). “Sections 141.210 to 141.810, RSMo 1969, applicable to class one counties.”
Brasker v. Cirese, 269 S.W.2d 62 (Mo. 1954). “440, providing for notice by mail to the íast known persons in whose, names the tax bills were last charged on the collector’s records, also provides that “failure of the collector to mail the notice * * * shall not affect the validity of any proceeding brought pursuant to…”
Dean Realty Co. v. City of Kansas City, 85 S.W.3d 83 (Mo. Ct. App. 2002). “2, 1 Dean received certain real estate (the property), which it purchased from Jackson County under the “Land Tax Collection Law,” §§ 141.210 — 141.810, free and clear of a lien asserted by the City.”
Wates v. Carnes, 521 S.W.2d 389 (Mo. 1975). “This is a civil action to set aside a tax sale that was made pursuant to §§ 141.210 to 141.810, known as the “Land Tax Collection Law.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.