Delinquent Tax Sale
DISCLAIMER: The following is provided as general information only! You are strongly advised to contact an attorney for any legal advice.
Pursuant to Revised Missouri Statutes Chapter 140, any real estate that has three years delinquent taxes must be offered for sale to discharge the lien for the delinquent and unpaid taxes.
The delinquent tax sale is held annually, on the fourth Monday in August, commencing at 10:00 a.m. on the North Entrance of the Morgan County Courthouse.
The list of properties subject to sale is published in The Morgan County Statesman newspaper for three consecutive weeks prior to the tax sale. The list of properties will be available on this web site upon publication of the first ad.
Non-residents of Missouri may not bid unless special arrangements have been made with the Morgan County Collector prior to the sale.
The sale is conducted by the Morgan County Collector. Bidding begins at the amount of taxes, penalties and advertising cost.
Buyers must be present to bid, and must sign an affidavit stating that he/she is not currently delinquent on any tax payments on any property. Failure to sign such affidavit, as well as signing a false affidavit, may invalidate the property purchase.
The successful bidder receives a certificate of purchase sheet identifying the parcel and bid price at the auction. The certificate of purchase is retained for one year or until the property is redeemed.
The total purchase price must be paid to the Morgan County Collector's office immediately at the close of the sale. Cashier's check, personal check and/or cash are accepted.
If the bid is not paid, a penalty of 25% of the bid amount plus a Prosecuting Attorney's fee may be assessed against the bidder.
Liens are not extinguished at the time of sale or during any period of redemption.
Future tax bills will be mailed in care of the purchaser, but will remain in the previous owner's name until a Collector's Deed is issued.
Property sold for delinquent taxes may be redeemed by the owner, lienholder, or occupant of any land or lot sold for taxes, or by any other persons having an interest therein.
The person redeeming shall have the absolute right to redeem the same at any time during the one year next ensuing and shall continue to have a defeasible right to redeem the same until such time as the tax sale Certificate of Purchase holder acquires the deed, per Revised Missouri Statutes Chapter 140.410.
The person redeeming must do the following:
- Pay the tax and additional fee amounts due at the time of the sale, plus 10% interest.
- Pay the amount of any subsequent years' taxes paid, plus 8% interest.
- Pay the costs of the title search, certified mailing fees, and the recording fee for the release of the certificate of purchase.
The Collector's office will notify the Certificate of Purchase holder when the property has been redeemed.
If the property has not been redeemed during the one-year redemption period, the holder of the Certificate of Purchase may receive a Collector's Deed to the property.
A Collector's Deed can be issued to the Certificate of Purchase holder or the assignee provided the following has occurred at least ninety days prior to the expiration date of the one year redemption period. The following items that need to be done are very date specific. Please contact the Collector's Office for the specific dates these items must occur.
- The Certificate of Purchase holder shall obtain a title search report from a licensed attorney or licensed Title Company detailing the ownership and encumbrances on the property.
- At least ninety days prior to the date when a Certificate of Purchase holder is authorized to acquire a deed, the Certificate of Purchase holder shall notify the owner of record and any person who holds a publicly recorded unreleased deed of trust, mortgage, lease, lien, judgment, or any other publicly recorded claim upon that real estate of such person's right to redeem the property. Notice shall be sent by both first class mail and certified mail return receipt requested to such person's last known available address. In the case that both the certified notice return receipt card is returned unsigned and the first class mail is returned for any reason except refusal, where the notice is returned undeliverable, then the purchaser shall attempt additional notice and certify in the purchaser's affidavit to the collector that such additional notice was attempted and by what means.
- The Certificate of Purchase holder shall notify the county collector by affidavit of the date that every required notice was sent to the owner of record and, if applicable, any other publicly recorded claim on the property. To the affidavit, the Certificate of Purchase holder shall attach a copy of a valid title search report, as well as completed copies of the following for each recipient: First class mail; certified mail notice; addressed envelopes as they appeared immediately before mailing; certified mail receipt as it appeared upon its return; and any returned regular mailed envelopes. (An affidavit can be obtained from the Collector)
Once the Certificate of Purchase holder has notified the Collector by affidavit that all the ninety days' notice requirements have been met, the Certificate of Purchase holder is authorized to acquire the deed, provided that a collector's deed shall not be acquired before the expiration date of the redemption period.
The Certificate of Purchase holder shall pay all taxes that have accrued thereon since the issuance of said certificate.
A fee of $27.00 per Collector's Deed for the recording fee must be paid.
If the Certificate of Purchase holder fails to cause a deed to be executed and placed on record in the proper county within eighteen months from the date of said sale, assignment of said Collector's deed is prohibited, pursuant to Revised Missouri Statues Chapter 140.410.