140.160. Limitation of actions, exceptions--county auditor to furnish delinquent tax list.
Limitation of actions, exceptions--county auditor to furnishdelinquent tax list.
140.160. 1. No proceedings for the sale of land and lots fordelinquent taxes pursuant to this chapter or unpaid special assessments asprovided in section 67.469, RSMo, relating to the collection of delinquentand back taxes and unpaid special assessments and providing for foreclosuresale and redemption of land and lots therefor, shall be valid unlessinitial proceedings therefor shall be commenced within three years afterdelinquency of such taxes and unpaid special assessments, and any sale heldpursuant to initial proceedings commenced within such period of three yearsshall be deemed to have been in compliance with the provisions of said lawinsofar as the time at which such sales are to be had is specified therein;provided further, that in suits or actions to collect delinquent drainageand/or levee assessments on real estate such suits or actions shall becommenced within three years after delinquency, otherwise no suit or actiontherefor shall be commenced, had or maintained, except that the three-yearlimitation described in this subsection shall not be applicable if anywritten instrument conveys any real estate having a tax-exempt status, ifsuch instrument causes such real estate to again become taxable realproperty and if such instrument has not been recorded in the office of therecorder in the county in which the real estate has been situated. Suchthree-year limitation shall only be applicable once the recording of thetitle has occurred.
2. In order to enable county and city collectors to be able tocollect delinquent and back taxes and unpaid special assessments, thecounty auditor in all counties having a county auditor shall annually auditand list all delinquent and back taxes and unpaid special assessments andprovide a copy of such audit and list to the county collector and to thegoverning body of the county. A copy of the audit and list may be providedto city collectors within the county at the discretion of the countycollector.
(RSMo 1939 § 11165, A.L. 1979 S.B. 385, A.L. 1987 S.B. 65, et al., A.L. 2000 H.B. 1238 merged with S.B. 894 merged with S.B. 896, A.L. 2005 S.B. 210)Prior revisions: 1929 § 9961; 1919 § 12951; 1909 § 11504