State Codes and Statutes
Statutes > Missouri > T10 > C141 > 141_080Recovery of taxes, when (first class counties).
141.080. No action for recovery of taxes against real estate shall becommenced, had or maintained, unless action therefor shall be commencedwithin three years after delinquency, except that such three-yearlimitation shall not be applicable if any entity conveys any real estatehaving a tax-exempt status, and such conveyance causes such real estate toagain become taxable real property and such conveyance has not beenrecorded in the office of the recorder in the county in which the realestate is situated. Such three-year limitation shall only be applicableupon the date such conveyance is recorded in the deed records of the countyin which the real estate is situated.
(RSMo 1939 § 11393, A.L. 1945 p. 1946 § 11388, A.L. 1999 S.B. 394)
