State Codes and Statutes
Statutes > Missouri > T10 > C141 > 141_010Collection of back taxes--redemption.
141.010. The collectors of counties of the first class,except counties of the first class not having a charter form ofgovernment, shall proceed to collect the taxes contained in theback tax book or recorded list of the delinquent land and lots inthe collector's office as herein required, and any personinterested in or the owner of any tract of land or lot containedin the back tax book or in the recorded list of delinquent landsand lots in the collector's office may redeem such tract of landor town lot, or any part thereof, from the state's or county'slien thereon, by paying to the proper collector the amount of theoriginal taxes, as charged against such tract of land or town lotdescribed in the back tax book or recorded* list of delinquentlands and lots in the collector's office, together with intereston the same from the day upon which such tax first becamedelinquent at the rate of ten percent per annum and the costsuntil January 1, 1983, and beginning on January 1, 1983, at therate of eighteen percent per annum and the costs; except that, ifthe suit has been commenced against any person owing taxes on anytract of land or town lot contained in such back tax book orrecorded list of delinquent land and lots in the collector'soffice, for the collection of taxes due on the same, the persondesiring to redeem any such tract of land or town lot beforejudgment shall, in addition to the original tax, the interest andcosts, including attorney's fee accruing under sections 141.010to 141.160, pay the county collector all necessary costs incurredin the court where the suit is pending, and the county collectorshall account to the clerk of the court in which such suit isfiled for the court costs so collected.
(RSMo 1939 § 11386, A.L. 1945 p. 1946 § 11378, A.L. 1973 H.B. 654, A.L. 1982 H.B. 1351, et al.)*Word "record" appears in original rolls.
