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Code · Missouri · Chapter 141

141.230. Operation under law — partial opt-in county — procedure.

620 words·~3 min read·/mo/chapter-141/141-230

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141.230. Operation under law — partial opt-in county — procedure. — 1. The land tax collection law shall apply to all counties that have elected to operate under the provisions of sections 141.210 to 141.810 by adoption of a resolution or order of the county commission of such county.
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 as a partial opt-in county. After adoption of any such resolution or order, the collector for such county may elect to operate under the provisions of sections 141.210 to 141.810 for any parcel or parcels for which there is an unpaid tax bill for a period of at least two years after the date on which it became delinquent.
3. 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 having first elected to establish a land bank agency as provided in subsection 1 of section 140.981 .
4. Any county commission so adopting such resolution or order shall file a certified copy thereof within ten days after the adoption of said resolution or order with the clerk of the county commission and with the collector of revenue for such county, and with the mayor and city collector or chief financial officer of each municipality in such county, as defined by section 141.220 .
5. After the adoption of such resolution or order by such county commission, each municipality shall cooperate with such county under the provisions of sections 141.210 to 141.810 . Any such county which shall, in the manner provided herein, have elected to come within the provisions of sections 141.210 to 141.810 , in whole or in part, by adoption of such resolution, order or ordinance, may, after a period of one year from the effective date of such resolution, order or ordinance, adopt by similar means a resolution, order or ordinance, rescinding the election to adopt the provisions of the land tax collection law and certified copies of such resolution, order or ordinance shall be filed in the same manner as said original resolution, order or ordinance; provided, that such resolution, order or ordinance rescinding or nullifying the election to adopt the provisions of sections 141.210 to 141.810 shall not become effective for one year thereafter nor shall it invalidate or in any way affect any proceedings in rem for foreclosure which may have been instituted under the provisions of sections 141.210 to 141.810 , but all such actions and proceedings so instituted while the provisions of said sections were in full force and effect shall be prosecuted to their conclusion and completion; provided further, that any county which may have operated under sections 141.210 to 141.810 prior to the enactment of this section may hereafter elect to terminate any further operation under sections 141.210 to 141.810 by proceeding in manner and form and to the same effect as though it had originally elected to operate under the provisions of sections 141.210 to 141.810 .
6. Any municipality located partly within a county electing to operate in whole or in part under the provisions of sections 141.210 to 141.810 shall cooperate with such county under the provisions of sections 141.210 to 141.810 ; provided, however, that tax bills imposed against real estate located in that part of such municipality outside of the limits of any such county shall be collected under other provisions as may be provided by law.
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(L. 1943 p. 1029 § 3, A.L. 1945 p. 1926, A.L. 1949 p. 602, A.L. 1973 H.B. 654, A.L. 2024 H.B. 2062)
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