141.260. Foreclosure of tax lien--tax sale certificate--evidence--priorities (first class charter counties).
Foreclosure of tax lien--tax sale certificate--evidence--priorities(first class charter counties).
141.260. 1. Whenever it shall appear that a tax bill hasbeen due and unpaid for a period of at least two years after thedate on which, if a general tax bill, it became delinquent, or,if a special tax bill, such bill or any installment thereofbecame due, the tax lien, represented by such tax bill, and thetax liens of other delinquent tax bills, shall be summarilyforeclosed in the manner provided in sections 141.210 to 141.810.
2. Ownership of a tax bill, or of a tax sale certificate, orcertificate of purchase, or tax deed, or any other instrument orrecord of a tax bill not bearing evidence of cancellation orpayment, by the tax district or taxing authority issuing thesame, or by any other owner thereof, shall be prima facieevidence of the fact that the tax bill or tax lien representedthereby has not been paid to the tax district or to the owner ofthe tax bill or tax lien.
3. The holders of tax sale certificates, certificates ofpurchase, or tax deeds, issued by any municipality, shall be on aparity as to priority of liens and shall have the same rights asthe taxing authorities holding or owning general tax bills forthe same tax year, and may in like manner foreclose their liensunder sections 141.210 to 141.810.
(L. 1943 p. 1029 § 4, A.L. 1982 H.B. 1351, et al.)(2004) Remedy of foreclosure is not available for delinquent special assessments on property owned by housing authority; section 99.200 exempts housing authorities from collection remedies for all liens except voluntary liens. In re Foreclosure of Liens v. Housing Authority of Kansas City, 150 S.W.3d 364 (Mo.App.W.D.).