# Mo. Rev. Stat. § 140.010: 140.010 County collector — enforcement of state's lien — alternative, partial ..

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.010

## Section

- **Citation:** Mo. Rev. Stat. § 140.010
- **Heading:** 140.010 County collector — enforcement of state's lien — alternative, partial ..
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 140 / Section 140.010

## Text

140.010. County collector — enforcement of state's lien — alternative, partial opt-in county. — 1. All real estate upon which the taxes remain unpaid on the first day of January, annually, are delinquent, and the county collector shall enforce the lien of the state thereon, as required by this chapter. Any failure to properly return the delinquent list, as required by this chapter, in no way affects the validity of the assessment and levy of taxes, nor of the foreclosure and sale by which the collection of the taxes is enforced, nor in any manner affects the lien of the state on the delinquent real estate for the taxes unpaid thereon.

2. Alternatively, any county may, by adoption of a resolution or order of the county commission of such county, elect to operate under the provisions of sections 141.210 to 141.810 for any parcel for which there is an unpaid tax bill for a period of at least two years after the date on which it became delinquent. Any county electing to operate as such shall be called a "partial opt-in county" . No county eligible to establish a land bank agency under subsection 1 of section 140.981 shall elect to operate as a partial opt-in county unless the county first elects to establish a land bank agency as provided in subsection 1 of section 140.981 . In accordance with section 141.290 , after the adoption of such resolution or order by a county commission, the collector of the county shall decide which tax delinquent parcels shall proceed according to the provisions of sections 141.210 to 141.810 . Such parcels shall be exempt from the provisions of sections 140.030 to 140.722 . The collector shall remove such parcels from any list of parcels advertised for first, second, third, or post-third sales.

(RSMo 1939 § 11108, A.L. 1959 H.B. 106, A.L. 2024 H.B. 2062) Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482

## Nearby sections

- [Mo. Rev. Stat. § 140.010 140.010 County collector — enforcement of state's lien — alternative, partial ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.010.md)
- [Mo. Rev. Stat. § 140.030 140.030 Collector to make delinquent lists.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.030.md)
- [Mo. Rev. Stat. § 140.040 140.040 Correction of delinquent lists by county commission — certified to whom.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.040.md)
- [Mo. Rev. Stat. § 140.050 140.050 Clerk to make back tax book — delivery to collector, collection — ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.050.md)
- [Mo. Rev. Stat. § 140.060 140.060 Back tax book — contents — interest.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.060.md)
- [Mo. Rev. Stat. § 140.070 140.070 Delinquent real estate taxes extended into back tax book.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.070.md)
- [Mo. Rev. Stat. § 140.080 140.080 County clerk and collector, comparison of lists — clerk's certification.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.080.md)
- [Mo. Rev. Stat. § 140.090 140.090 Back tax book to be in alphabetical order.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.090.md)
- [Mo. Rev. Stat. § 140.100 140.100 Penalty against delinquent lands — recording fee — additional recording ...](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.100.md)
- [Mo. Rev. Stat. § 140.110 140.110 Collection of back taxes, payments applied, how, exceptions — removal of lien.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.110.md)
- [Mo. Rev. Stat. § 140.115 140.115 Lien prohibited on property in back tax book, when.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.115.md)
- [Mo. Rev. Stat. § 140.120 140.120 May compromise back taxes.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.120.md)
- [Mo. Rev. Stat. § 140.130 140.130 Examination of back tax books by board of equalization.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.130.md)
- [Mo. Rev. Stat. § 140.140 140.140 Collector — reports.](https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.140.md)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.010. Check the current official text before relying on it. Not legal advice.