On July 3, 2012, the Missouri Supreme Court released two opinions that clarify the procedure by which purchasers of tax certificates at the annual August sales may obtain deeds to the tax-delinquent property. Both cases illuminate section 140.405 of the Revised Statutes of Missouri with respect to the content and timing of notices (“redemption notices”) required to be sent to the delinquent taxpayer (and others, such as lienholders) so that the tax sale purchaser can obtain a deed to the property for which the purchaser has paid the delinquent taxes and received a “certificate of purchase” which I refer to here as a tax certificate. These new decisions apply to first-year sales and second-year sales, not third-year sales, which have different redemption rules.
Tag Archives: Property
No house is big enough for two couples, my mother told me long ago. Especially when one couple pays for nearly everything.
When the non-paying couple asked the court to divide the house, a Missouri court left them out in the cold. They appealed, and the court’s decision in Hoit v. Rankin indicates Read the rest of this entry