Boone County Delinquent Tax Certificate Sale

Redeeming Tax Sales Property • Collector's Deed

THIS IS PROVIDED AS GENERAL INFORMATION ONLY. CONTACT A LEGAL PROFESSIONAL FOR ANY LEGAL ADVICE.

• All lands and lots on which taxes or special assessments are delinquent and unpaid are subject to a tax certificate sale at public auction.

• The tax sale is held annually on the fourth Monday in August commencing at 10:00 a.m. at the Boone County Courthouse.

• Delinquent taxes with penalty, interest and costs may be paid to the county collector at any time prior to the scheduled sale date.

• The list of properties subject to sale is published in a local newspaper for three consecutive weeks prior to the tax sale, and may be found online @ www.showmeboone.com/collector.

• Non-residents of Missouri may not bid unless special arrangements have been made with the collector prior to the sale.

• The sale is conducted by the collector with the help of an auctioneer. Bidding begins for the amount of taxes, penalties and sales costs.

• Buyers must be present to bid.

• Each parcel offered for sale is individually identified by advertised item number, parcel number and owner of record.

• Buyer must sign an affidavit stating that he/she is not currently delinquent on any tax payments on any property. Failure to sign such affidavit, as well as signing a false affidavit, may invalidate the property purchase. An affidavit form is available online from the collector. Additional affidavits are available at the collector’s office or the sale site immediately prior to the tax sale.

• The successful bidder receives a sale sheet identifying the parcel and bid amount at the auction. The total purchase price must be paid to the collector's office immediately at the close of the sale. Cashier's check, bank draft, cash, or money order are accepted. Personal checks and credit/debit cards are not accepted.

• If the bid amount is not paid, a penalty of 25% of the bid amount plus a prosecuting attorney's fee may be assessed against the bidder.

• The collector issues and mails a certificate of purchase to the purchaser. The certificate of purchase must be retained to be surrendered if the property is redeemed or a collector's deed is issued.

• The original property owner may redeem the property anytime within one year from the sale date.

• The purchaser may assign ownership of the certificate of purchase by completing the assignment portion on the certificate. The assignee must be a resident of Missouri. The certificate can not be assigned to anyone owing delinquent taxes. Such assignment must be notarized and presented to the collector's office to be recorded. The collector's office normally has a notary public available.

• Liens are not extinguished at the time of sale or during any period of redemption.

Property Redemption

Property sold at tax certificate sale for delinquent taxes may be redeemed within one year from the issuance of a Certificate of Purchase as follows:

1. Property may be redeemed by the owner of record, or by any person holding a publicly recorded deed of trust, mortgage, lease, lien or claim upon the property. If property is being redeemed on the owner's or lienholder's behalf, a signed statement of authorization from the owner or lienholder must accompany the redemption request;

2. Please advise the collector's office at least twenty-four hours prior to the date you will be redeeming; call to schedule an appointment and allow twenty minutes to process;

3. Pay the collector the bid amount on the certificate of purchase plus 10% annual interest on the amount of sale less any surplus;

4. Pay the collector the amount of any subsequent years' taxes paid, if applicable, plus 8% annual interest;

5. Pay the collector any unpaid taxes owed on the property;

6. Pay the collector the redemption charge of twenty-five cents; and

7. Payments must be made by cashier's check, money order, or bank draft - no personal checks or credit/debit cards will be accepted.

Any tax sale bid amount which resulted in a surplus amount above the delinquent taxes and sales costs paid by the certificate of purchase holder is available for the owner of record. If undisputed, the surplus amount may be obtained from the Boone County Treasurer. Disputed claims are determined at a public hearing before the Boone County Commission.

The collector's office notifies the Certificate of Purchase holder when the property has been redeemed. The Certificate of Purchase must be surrendered to the collector before the holder will be reimbursed the bid amount plus interest. The collector will provide a check to the Certificate of Purchase holder for the redeemed amount less the twenty-five cents redemption fee.

A Certificate of Redemption will be issued to the owner of record when property is redeemed. The Certificate of Purchase holder will receive a copy of the Certificate of Redemption.

Collector's Deed

If the property has not been redeemed during the one year redemption period, the holder of the certificate of purchase may apply for and receive a collector's deed to the property, unless property taxes have been allowed to become delinquent. A collector's deed can be issued to the certificate of purchase holder provided the following has occurred:

• all current taxes that have accrued on the property have been paid.

• the legal holder of the certificate of purchase is named as the original tax sale purchaser or the assignee on the original certificate of purchase;

• a lien search on the property has been made by the purchaser;

• the purchaser has provided an affidavit to the collector ninety days prior to requesting a collector's deed that the purchaser has done the following:

  • notified by certified mail the publicly recorded owner at the last known available address and anyone with a publicly recorded deed of trust, mortgage, lease, lien or claim upon the property, that they have ninety days to redeem said property or be forever barred from redeeming said property; and

  • provided to the collector verification for the above title search and certified mailings;

• the certificate of purchase holder has notified the collector by affidavit that no publicly recorded deed of trust, mortgage, lease, lien, or claim exists; if the search revealed no lien holders or claimants exist;

• property liens, with the possible exception of a federal tax lien, are extinguished once a collector's deed is issued assuming compliance with notification(s) to lienholder(s) is proven;

• the certificate of purchase has been surrendered to the collector; and

• appropriate fees have been paid to the collector including recording and collection fees.

Failure of the purchaser to obtain a collector's deed within two years from the date on the certificate of purchase results in the loss of the purchaser's lien on the property.

If the property goes to tax sale again, the first holder of certificate of purchase must surrender the certificate of purchase and is entitled to any unclaimed surplus from the first sale without interest.

Pay remaining taxes due if any.

The collector's office makes every attempt to notify the interested parties; however, failure to receive notice(s) does not affect the legal time constraints for redeeming property or obtaining a Collector's Deed.

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www.ShowMeBoone.com Boone County, Missouri.  801 East Walnut Columbia, MO 65201 USA