Missouri § 140.010 - County collector — enforcement of state's lien — alternative, partial opt-in county.
Full text of Missouri Revised Statutes of Missouri § 140.010 — County collector — enforcement of state's lien — alternative, partial opt-in county., with citation guidance and answers to common questions.
§ 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. 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.
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(RSMo 1939 § 11108, A.L. 1959 H.B. 106, A.L. 2024 H.B. 2062, A.L. 2026 S.B. 973)
Prior revisions: 1929 § 9936; 1919 § 12928; 1909 § 11482
Severability clause, see § 1.1007
---- end of effective 28 Aug 2026 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 140.010
What does Revised Statutes of Missouri § 140.010 cover?
Section 140.010 ("County collector — enforcement of state's lien — alternative, partial opt-in county.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 140.010?
A common citation format is "Revised Statutes of Missouri § 140.010" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 140.010 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.