Tax-sale rules would exclude certain local governments from losing claims

Court confirmation of a tax sale would end most earlier property claims and give the buyer immediate possession. The rule would cover buyers at court-confirmed tax sales and people or organizations with earlier ownership rights, debt claims against the property, or rights to reclaim it. The rule ending earlier claims would exclude local governments created under Article VI, Section 30(a) of Missouri's Constitution. Federal tax liens would remain. Public utilities' rights to use the land would also remain where taxes on those rights have otherwise been paid. The ownership and claim cutoff would apply when the court confirms the sale.

County tax collectors would issue deeds to eligible tax-sale buyers, ending most unclaimed property rights and debt claims against the land. This rule would cover land sold for unpaid taxes and buyers or people who inherit or receive their purchase rights. No one must have reclaimed the property before the allowed period expires. The purchase certificate and proof of authority to receive the deed must be presented to the collector. Unpaid tax claims would remain, except taxes unpaid at purchase whose claims ranked below the tax claim that caused the sale. The rule ending earlier claims would exclude local governments created under Article VI, Section 30(a) of Missouri's Constitution. The collector would issue the deed when the reclaim period expires and the required certificate and proof are provided.