# Mo. Rev. Stat. § 140.100: 140.100 Penalty against delinquent lands — recording fee — additional recording ..

> Missouri · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.100

## Section

- **Citation:** Mo. Rev. Stat. § 140.100
- **Heading:** 140.100 Penalty against delinquent lands — recording fee — additional recording ..
- **Jurisdiction:** Missouri
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** MO Code / Chapter 140 / Section 140.100

## Text

140.100. Penalty against delinquent lands — recording fee — additional recording fee, charter counties and St. Louis City. — 1. Each tract of land in the back tax book, in addition to the amount of tax delinquent, shall be charged with a penalty of eighteen percent of each year's delinquency except that the penalty on lands redeemed prior to sale shall not exceed two percent per month or fractional part thereof.

2. For making and recording the delinquent land lists, the collector and the clerk shall receive ten cents per tract or lot and the clerk shall receive five cents per tract or lot for comparing and authenticating such list.

3. In all counties except counties having a charter form of government before January 1, 2008, and any city not within a county, in addition to the amount collected in subsection 2 of this section, for making and recording the delinquent land lists, the collector and the clerk shall each receive five dollars per tract or lot. The ten dollars shall be paid into the county employees' retirement fund established pursuant to section 50.1010 .

(RSMo 1939 §§ 11117, 11124, A.L. 1945 p. 1910, A. 1949 S.B. 1024, A.L. 1982 H.B. 1351, et al., A.L. 1999 S.B. 76, A.L. 2010 H.B. 1316, A.L. 2017 S.B. 62) Prior revisions: 1929 § 9945; 1919 § 12937; 1909 § 11491 Effective 1-01-18 CROSS REFERENCE: Collector's commission on delinquent taxes added to tax bill, 52.290

## 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)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_MO_C140_S140.100. Check the current official text before relying on it. Not legal advice.