Section 29 Tax Sales, Tax Judgments, and Tax Deeds
Library | Tax Law 2009 |
In Powell v. County of St. Louis, 559 S.W.2d 189, 195 (Mo. banc 1977), the Court held that the “prudent purchaser who satisfies himself that the [tax] sale is regular in all other respects may be confident he is receiving a fully marketable title” and is immune from inadequacy of consideration arguments. See Bussen Realty Co. v. Benson, 159 S.W.2d 813 (Mo. banc 1942), for the prior rule and Proctor v. Nance, 119 S.W. 409 (Mo. 1909), for the argument that a tax deed grantee is not an innocent purchaser without notice.
See the discussion of Campbell v. Siegfried, 823 S.W.2d 156 (Mo. App. E.D. 1992), in §16.23 above. See also § 140.405, RSMo Supp. 2007, and compare Buck v. Leggett, 813 S.W.2d 872 (Mo. banc 1991), discussed in §16.23 above.
See Russo v. Kelm, 835 S.W.2d 568 (Mo. App. E.D. 1992), in which the court held that the statute, providing that no certificate of purchase of property at a tax sale shall issue until the purchaser is entitled to issuance and delivery of a collector’s deed upon completion of a...
To continue reading
Request your trial- Books and Journals
- Section 1 Introduction
- Section 2 Distinction Between State and Municipal Taxation
- Section 3 Constitutional Authority to Tax
- Section 4 Limitations on the Municipal Taxing Authority
- Section 5 Constitutional Protection of Municipal Taxing Authority
- Section 6 Article X, ?? 16?24, of the Missouri Constitution (Hancock Amendment)
- Section 7 Limitations on Rate of Taxation
- Section 8 Home Rule Charter Municipalities
- Section 9 Judicial Interpretations of Limitations
- Section 10 Regulation or Revenue
- Section 11 Due Process
- Section 12 Uniformity
- Section 13 Equal Protection
- Section 14 Public Purpose
- Section 15 Double Taxation
- Section 16 Attacking the Validity of the Ordinance
- Section 17 Generally
- Section 18 In Particular
- Section 19 Standing
- Section 20 Pleadings and Procedural Problems
- Section 21 ?Voluntary? Payment of Taxes
- Section 22 Irregularities in Proceedings
- Section 23 Defects in Notice or Publication
- Section 24 Defects in the Tax Bill
- Section 25 Statute of Limitations
- Section 26 Estoppel of Taxpayer
- Section 27 Estoppel of Taxing Authority
- Section 28 Mortgagee as Necessary Party
- Section 29 Tax Sales, Tax Judgments, and Tax Deeds
- Section 30 Practical Considerations
- Section 31 Procedures
- Section 32 Refunds and Interest
- Section 33 Payment of Full Amount Required
- Section 34 Action Against County Collector
- Section 35 Mitigating Circumstances
- Section 36 Practical Considerations
- Section 37 Presumptions
- Section 38 Administrative Standard of Review
- Section 39 Franciscan and Barnes
- Section 40 Controlling Factors
- Section 41 Nature of Special Assessments
- Section 42 Challenging the Claimed Benefit
- Section 43 Defects Generally and in Special Assessments
- Section 44 General Considerations
- Section 45 Municipal Taxation of Federal Property
- Section 46 Municipal Taxation of Another Taxing Authority
- Section 47 Special Statutes and Specific Taxes
- Section 48 Special Business Districts and Neighborhood Improvement Districts
- Section 49 Conclusion
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the revised versions of legislation with amendments.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.

Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Why Sign-up to vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.