Tax bill, prima facie proof--court may conduct informalhearings--further duties of court (first class charter counties).
141.480. 1. Upon the trial of the cause upon the questionof foreclosure, the tax bill, whether general or special, issuedby any taxing authority shall be prima facie proof that the taxdescribed in the tax bill has been validly assessed at the timeindicated by the tax bill and that the tax is unpaid. Absent anyanswer the court shall take the allegations of the petition asconfessed. Any person alleging any jurisdictional defect orinvalidity in the tax bill or in the sale thereof mustparticularly specify in his answer the defect or basis ofinvalidity, and must, upon trial, affirmatively establish suchdefense.
2. Prior to formal hearing, the court may conduct aninformal hearing for the purpose of clarifying issues, and shallattempt to reach an agreement with the parties upon a stipulatedstatement of facts. The court shall hear the evidence offered bythe collector or relator as the case may be, and by all answeringparties, and shall determine the amount of each and every taxbill proved by the collector or any answering party, togetherwith the amount of interest, penalties, attorney's fees and costsaccruing upon each tax bill and the date from which interestbegan to accrue upon each tax bill and the rate thereof. Thecourt shall hear evidence and determine every issue of law and offact necessary to a complete adjudication of all tax liensasserted by any and every pleading, and may also hear evidenceand determine any other issue of law or fact affecting any otherright, title, or interest in or to, or lien upon, such realestate, sought to be enforced by any party to the proceedingagainst any other party to the proceeding who has been served byprocess or publication as authorized by law, or who hasvoluntarily appeared, and shall determine the order and priorityof the liens and of any other rights or interest put in issue bythe pleadings.
3. After the court has first determined the validity of thetax liens of all tax bills affecting parcels of real estatedescribed in the petition, the priorities of the respective taxbills and the amounts due thereon, including principal, interest,penalties, attorney's fees, and costs, the court shall thereuponenter judgment of foreclosure of such liens and fix the time andplace of the foreclosure sale. The petition shall be dismissedas to any parcel of real estate redeemed prior to the time fixedfor the sheriff's foreclosure sale as provided in sections141.210 to 141.810. If the parcel of real estate auctioned offat sheriff's foreclosure sale is sold for a sum sufficient tofully pay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and for no more, and such sale is confirmed by the court,then all other proceedings as to such parcels of real estateshall be finally dismissed as to all parties and interests otherthan tax bill owners or holders; provided, however, that anyparties seeking relief other than an interest in or lien upon thereal estate may continue with said suit to a final adjudicationof such other issues; provided, further, an appeal may be had asto any claim attacking the validity of the tax bill or bills orthe priorities as to payment of proceeds of foreclosure sale. Ifthe parcel of real estate auctioned off at sheriff's foreclosuresale is sold for a sum greater than the total amount necessary topay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and such sale is confirmed by the court, and no appeal istaken by any person claiming any right, title or interest in orto or lien upon said parcel of real estate or by any person ortaxing authority owning or holding or claiming any right, titleor interest in or to any tax bills within the time fixed by lawfor the filing of notice of appeal, the court shall thereuponorder the sheriff to make distribution to the owners or holdersof the respective tax bills included in the judgment of theamounts found to be due and in the order of priorities.Thereafter all proceedings in the suit shall be ordered by thecourt to be dismissed as to such persons or taxing authoritiesowning, holding or claiming any right, title, or interest in anysuch tax bill or bills so paid, and the case shall proceed as toany parties claiming any right, title, or interest in or lienupon the parcel of real estate affected by such tax bill or billsas to their respective claims to such surplus funds thenremaining in the hands of the sheriff.
4. Whenever an answer is filed to the petition, as hereinprovided, a severance of the action as to all parcels of realestate affected by such answer shall be granted, and the issuesraised by the petition and such answer shall be tried separateand apart from the other issues in the suit, but the granting ofsuch severance shall not delay the trial or other disposition ofany other issue in the case. A separate appeal may be taken fromany action of the court affecting any right, title, or interestin or to, or lien upon, such real estate, other than issues oflaw and fact affecting the amount or validity of the lien of taxbills, but the proceeding to foreclose the lien of any tax billsshall not be stayed by such appeal. The trial shall be conductedby the court without the aid of a jury and the suit shall be inequity. This action shall take precedence over and shall betriable before any other action in equity affecting the title tosuch real estate, upon motion of any interested party.
Tax bill, prima facie proof--court may conduct informalhearings--further duties of court (first class charter counties).
141.480. 1. Upon the trial of the cause upon the questionof foreclosure, the tax bill, whether general or special, issuedby any taxing authority shall be prima facie proof that the taxdescribed in the tax bill has been validly assessed at the timeindicated by the tax bill and that the tax is unpaid. Absent anyanswer the court shall take the allegations of the petition asconfessed. Any person alleging any jurisdictional defect orinvalidity in the tax bill or in the sale thereof mustparticularly specify in his answer the defect or basis ofinvalidity, and must, upon trial, affirmatively establish suchdefense.
2. Prior to formal hearing, the court may conduct aninformal hearing for the purpose of clarifying issues, and shallattempt to reach an agreement with the parties upon a stipulatedstatement of facts. The court shall hear the evidence offered bythe collector or relator as the case may be, and by all answeringparties, and shall determine the amount of each and every taxbill proved by the collector or any answering party, togetherwith the amount of interest, penalties, attorney's fees and costsaccruing upon each tax bill and the date from which interestbegan to accrue upon each tax bill and the rate thereof. Thecourt shall hear evidence and determine every issue of law and offact necessary to a complete adjudication of all tax liensasserted by any and every pleading, and may also hear evidenceand determine any other issue of law or fact affecting any otherright, title, or interest in or to, or lien upon, such realestate, sought to be enforced by any party to the proceedingagainst any other party to the proceeding who has been served byprocess or publication as authorized by law, or who hasvoluntarily appeared, and shall determine the order and priorityof the liens and of any other rights or interest put in issue bythe pleadings.
3. After the court has first determined the validity of thetax liens of all tax bills affecting parcels of real estatedescribed in the petition, the priorities of the respective taxbills and the amounts due thereon, including principal, interest,penalties, attorney's fees, and costs, the court shall thereuponenter judgment of foreclosure of such liens and fix the time andplace of the foreclosure sale. The petition shall be dismissedas to any parcel of real estate redeemed prior to the time fixedfor the sheriff's foreclosure sale as provided in sections141.210 to 141.810. If the parcel of real estate auctioned offat sheriff's foreclosure sale is sold for a sum sufficient tofully pay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and for no more, and such sale is confirmed by the court,then all other proceedings as to such parcels of real estateshall be finally dismissed as to all parties and interests otherthan tax bill owners or holders; provided, however, that anyparties seeking relief other than an interest in or lien upon thereal estate may continue with said suit to a final adjudicationof such other issues; provided, further, an appeal may be had asto any claim attacking the validity of the tax bill or bills orthe priorities as to payment of proceeds of foreclosure sale. Ifthe parcel of real estate auctioned off at sheriff's foreclosuresale is sold for a sum greater than the total amount necessary topay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and such sale is confirmed by the court, and no appeal istaken by any person claiming any right, title or interest in orto or lien upon said parcel of real estate or by any person ortaxing authority owning or holding or claiming any right, titleor interest in or to any tax bills within the time fixed by lawfor the filing of notice of appeal, the court shall thereuponorder the sheriff to make distribution to the owners or holdersof the respective tax bills included in the judgment of theamounts found to be due and in the order of priorities.Thereafter all proceedings in the suit shall be ordered by thecourt to be dismissed as to such persons or taxing authoritiesowning, holding or claiming any right, title, or interest in anysuch tax bill or bills so paid, and the case shall proceed as toany parties claiming any right, title, or interest in or lienupon the parcel of real estate affected by such tax bill or billsas to their respective claims to such surplus funds thenremaining in the hands of the sheriff.
4. Whenever an answer is filed to the petition, as hereinprovided, a severance of the action as to all parcels of realestate affected by such answer shall be granted, and the issuesraised by the petition and such answer shall be tried separateand apart from the other issues in the suit, but the granting ofsuch severance shall not delay the trial or other disposition ofany other issue in the case. A separate appeal may be taken fromany action of the court affecting any right, title, or interestin or to, or lien upon, such real estate, other than issues oflaw and fact affecting the amount or validity of the lien of taxbills, but the proceeding to foreclose the lien of any tax billsshall not be stayed by such appeal. The trial shall be conductedby the court without the aid of a jury and the suit shall be inequity. This action shall take precedence over and shall betriable before any other action in equity affecting the title tosuch real estate, upon motion of any interested party.
Tax bill, prima facie proof--court may conduct informalhearings--further duties of court (first class charter counties).
141.480. 1. Upon the trial of the cause upon the questionof foreclosure, the tax bill, whether general or special, issuedby any taxing authority shall be prima facie proof that the taxdescribed in the tax bill has been validly assessed at the timeindicated by the tax bill and that the tax is unpaid. Absent anyanswer the court shall take the allegations of the petition asconfessed. Any person alleging any jurisdictional defect orinvalidity in the tax bill or in the sale thereof mustparticularly specify in his answer the defect or basis ofinvalidity, and must, upon trial, affirmatively establish suchdefense.
2. Prior to formal hearing, the court may conduct aninformal hearing for the purpose of clarifying issues, and shallattempt to reach an agreement with the parties upon a stipulatedstatement of facts. The court shall hear the evidence offered bythe collector or relator as the case may be, and by all answeringparties, and shall determine the amount of each and every taxbill proved by the collector or any answering party, togetherwith the amount of interest, penalties, attorney's fees and costsaccruing upon each tax bill and the date from which interestbegan to accrue upon each tax bill and the rate thereof. Thecourt shall hear evidence and determine every issue of law and offact necessary to a complete adjudication of all tax liensasserted by any and every pleading, and may also hear evidenceand determine any other issue of law or fact affecting any otherright, title, or interest in or to, or lien upon, such realestate, sought to be enforced by any party to the proceedingagainst any other party to the proceeding who has been served byprocess or publication as authorized by law, or who hasvoluntarily appeared, and shall determine the order and priorityof the liens and of any other rights or interest put in issue bythe pleadings.
3. After the court has first determined the validity of thetax liens of all tax bills affecting parcels of real estatedescribed in the petition, the priorities of the respective taxbills and the amounts due thereon, including principal, interest,penalties, attorney's fees, and costs, the court shall thereuponenter judgment of foreclosure of such liens and fix the time andplace of the foreclosure sale. The petition shall be dismissedas to any parcel of real estate redeemed prior to the time fixedfor the sheriff's foreclosure sale as provided in sections141.210 to 141.810. If the parcel of real estate auctioned offat sheriff's foreclosure sale is sold for a sum sufficient tofully pay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and for no more, and such sale is confirmed by the court,then all other proceedings as to such parcels of real estateshall be finally dismissed as to all parties and interests otherthan tax bill owners or holders; provided, however, that anyparties seeking relief other than an interest in or lien upon thereal estate may continue with said suit to a final adjudicationof such other issues; provided, further, an appeal may be had asto any claim attacking the validity of the tax bill or bills orthe priorities as to payment of proceeds of foreclosure sale. Ifthe parcel of real estate auctioned off at sheriff's foreclosuresale is sold for a sum greater than the total amount necessary topay the principal amount of all tax bills included in thejudgment, together with interest, penalties, attorney's fees andcosts, and such sale is confirmed by the court, and no appeal istaken by any person claiming any right, title or interest in orto or lien upon said parcel of real estate or by any person ortaxing authority owning or holding or claiming any right, titleor interest in or to any tax bills within the time fixed by lawfor the filing of notice of appeal, the court shall thereuponorder the sheriff to make distribution to the owners or holdersof the respective tax bills included in the judgment of theamounts found to be due and in the order of priorities.Thereafter all proceedings in the suit shall be ordered by thecourt to be dismissed as to such persons or taxing authoritiesowning, holding or claiming any right, title, or interest in anysuch tax bill or bills so paid, and the case shall proceed as toany parties claiming any right, title, or interest in or lienupon the parcel of real estate affected by such tax bill or billsas to their respective claims to such surplus funds thenremaining in the hands of the sheriff.
4. Whenever an answer is filed to the petition, as hereinprovided, a severance of the action as to all parcels of realestate affected by such answer shall be granted, and the issuesraised by the petition and such answer shall be tried separateand apart from the other issues in the suit, but the granting ofsuch severance shall not delay the trial or other disposition ofany other issue in the case. A separate appeal may be taken fromany action of the court affecting any right, title, or interestin or to, or lien upon, such real estate, other than issues oflaw and fact affecting the amount or validity of the lien of taxbills, but the proceeding to foreclose the lien of any tax billsshall not be stayed by such appeal. The trial shall be conductedby the court without the aid of a jury and the suit shall be inequity. This action shall take precedence over and shall betriable before any other action in equity affecting the title tosuch real estate, upon motion of any interested party.
