Tax Sales

Purchasing property at a tax sale is a great way of acquiring a house at an inexpensive price.   The laws are very specific and any mistake in the procedures will result in a loss of the property.  St. Louis City rules require the court to confirm the tax sale; however, in St. Louis County it is best practice to file a Quiet Title lawsuit.  Our firm can guide you through this process.

Real Estate Tax Foreclosure Sale purchases are profitable.  The key is to know where to purchase and the laws for your area.  There are three (3) sets of Missouri statutes used for the sale of real estate for non-payment of real estate taxes: (1) laws that apply to the City of St. Louis, Missouri,  (2) laws that  apply to Jackson County and which may apply to some parts of Kansas City, Missouri, lying outside Jackson County, Missouri , and (3) laws that apply to all other counties like St. Louis County.

Delinquent Real Estate Tax Sale procedures currently used in the City of St. Louis and JacksonCounty are based upon judicial foreclosure of tax liens through land tax suits and provide judicial confirmation of the delinquent tax sale as one of the procedures followed in land tax suits.

Delinquent Real Estate Tax Sale procedures currently used in the County of St. Louis is based upon an administrative action (no judicial foreclosure) by the County Collector of Revenue. You will need a finish up the process with a lawsuit.

Notice is critical.  Take for instance a case where a contractor filed a proper mechanic’s lien statement but was not given notice of the tax foreclosure sale.  The contractor’s identity and address was reasonably ascertainable.  So the court found that the tax sale was to be set aside.  (See, In the Matter of Foreclosure Liens for Delinquent Taxes by Action in Rem v. Parcels of Land, Case No. WD 75353)

Service Insufficient, Tax Sale Set Aside
Nothing “required [taxing authority] to perform an open-ended internet search to locate a property owner who failed to provide the correct mailing address” but, when taxing authority knows that mailing of foreclosure notice to persons described in statutes has failed, it must take further steps.  Taxpayer has the burden to prove that further step “was practicable under the circumstances.”   Mailing to “occupant” was “available, reasonable, and practicable under the circumstances.”  
In The Matter of Foreclosure of Liens for Delinquent Land Taaxes By Action in Rem: Collector of Revenue, by and Through The Director of Collections for Jackson County, Missouri vs. Terry Holton, Christina McIntosh

Missouri Court of Appeals, Western District – WD76280

Tax Sales are held on different dates and times based on the County.  

St. Charles County– Real Estate Tax Foreclosure Sales are held once a year in August.

St. Louis City-Real Estate Tax Foreclosure sales are held 5 times a year(MayJuneJulyAugust and Octoberat 9:00 am in the lobby of the Civil Courts Building (10 N Tucker Blvd).

Jefferson County Real Estate Tax Foreclosure sales are held once each year at 10:00 a.m. on the fourth Monday in August.