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Pat Lensmeyer

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Real Estate Property Tax - Delinquent Tax Certificate Sale

General InformationProperty RedemptionCollector's Deed

In July 2012, the Missouri Supreme Court issued a decision that impacts a purchaser’s notice requirements for obtaining a collector’s deed. See Harpagon MO, LLC v. Bosch, 2012 WL 2913811 (Mo.banc 2012).

LISTING OF THE 2013 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 26, 2013

LISTING OF THE 2012 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 27, 2012

LISTING OF THE 2011 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 22, 2011

LISTING OF THE 2010 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 23, 2010

LISTING OF THE 2009 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 24, 2009

LISTING OF THE 2008 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 25, 2008

LISTING OF THE 2007 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 27, 2007

LISTING OF THE 2006 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 28, 2006

LISTING OF THE 2005 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 22, 2005

LISTING OF THE 2004 TAX SALE PROPERTIES THAT WERE SOLD - AUGUST 23, 2004

General Information

Property Redemption

Property sold at the 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 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 provided the following has occurred:

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

  2. 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;

  3. not more than 120 days from the date the purchaser applies for the collector’s deed, the purchaser obtains a title search report from a licensed attorney or licensed title company detailing the ownership and encumbrances on the property;

  4. the purchaser has provided an affidavit to the collector, that at least 90 days prior to the one year anniversary of the tax sale, the purchaser has notified the owner of record at the last known available address and anyone with publicly recorded unreleased deed of trust, mortgage, lease, lien, judgment, or publicly recorded claim upon the property, by first class mail and certified mail return receipt requested, of the right to redeem;

    The affidavit must include:
    name of purchaser; date of sale; legal description of property purchased; date and to whom every required notice was sent; and have attached the following original documents:

    1. title search report;

    2. and, for each recipient, the following:
      • 1st class mail & certified mail notices;
      • addressed envelopes as they appeared immediately before mailing;
      • certified mail receipt as it appeared upon its return; and,
      • any returned regular mailed envelopes;
  5. the certificate of purchase has been surrendered to the collector; and,

  6. 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.

* Property liens, with possible exception of a federal tax lien, are extinguished once a collector’s deed is issued.

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