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Real Estate Delinquent Tax Certificate Sale

Tax Certificate Sale Information


Tax Sale Properties Sold by Year

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General Information

  • Prior to bidding, you should have already made yourself aware of Missouri laws which govern your rights and responsibilities as a purchaser.
  • We recommend consulting an attorney to help you understand and interpret the laws.
  • Do your research on the properties prior to bidding.
  • Failure to follow the laws regarding your responsibility as a purchaser may result in the loss of your interest in the property.
  • 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 sales 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 at www.showmeboone.com/collector/.
  • 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 or appointed agent must sign an affidavit stating that s/he 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 purchase. Affidavits are available at the collector’s office or the sale site immediately prior to the tax sale.
  • Non-residents of Missouri may not bid unless special arrangements have been made with the collector prior to the sale.
  • The successful bidder receives a sale sheet identifying the parcel and bid amount at the auction. The total bid amount must be paid to the collector’s office immediately at the close of the sale. Cashier’s check, money order, bank draft, or cash are accepted. Personal checks and credit/debit cards are not accepted.
  • The purchaser is essentially purchasing a tax lien on the property. You DO NOT have ownership rights, nor can you gain immediate possession of the property.
  • 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, records, 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, or party having an interest, 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, along with the cost to record the assigned certificate. The collector’s office normally has a notary public available.
  • Property liens against the property are not extinguished at the time of sale or during any period of the redemption.
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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; and thereafter until a collector's deed is issued:

  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 reasonable and customary costs of a title search and any required mailings that have been provided to the collector by the purchaser;
    • only reimbursable if costs are incurred after March 1st following the date of purchase of the tax sale certificate
  6. Pay the cost included in redemption; and,
  7. Payments must be made by cashier’s check, money order, or bank draft. Personal checks or credit/debit cards are not 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.

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.

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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. The purchaser obtained 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 date when the purchaser is authorized to acquire the deed, 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; and the affidavit must include:
    • name of purchaser; date of sale; legal description of property purchased; date and to whom every required notice was sent;
  5. The purchaser has provided a copy of the title search report to the collector;
  6. The purchaser has provided a copy of the following for each recipient, to the collector:
    • 1st class mail & certified mail notices;
    • Addressed envelopes as they appeared immediately before mailing;
    • Certified mail receipt as it appeared upon its return;
    • Any returned regular mailed envelopes; and,
    • Certification of any other attempted notices;
  7. The original certificate of purchase has been surrendered to the collector; and,
  8. Appropriate fees have been paid to the collector including recording fees.

* Failure of the purchaser to obtain a collector's deed within 18 months 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 may be 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.

* Properties sold will be subject to recorded covenants and easements that run with the land or are in use.

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Post Third Offering

Properties that have been offered at the Delinquent Tax Certificate Sale for three years and have received no bids, may be offered by the collector at any time and for any amount.

Properties will be advertised in the local newspaper 30 days before the bidding is open. Properties will also be posted online at www.showmeboone.com/collector/. The properties will be listed in the following format: owner of record, parcel number, legal description, total amount due, and minimum bid amount.

  1. Bidders must register to bid within 10 business days before the bidding is open.
    1. Bidders must sign an affidavit, in the presence of a notary public, 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 tax sale.
    2. Affidavits are available in the collector's office and website.
    3. A bidder number will be assigned to the bidder. The bidder number must be written on all correspondences.
  2. Bidders will have 10 business day to submit a sealed bid to the collector's office.
    1. Bidder sheets may be acquired from the collector's office or website.
    2. Bidder envelopes may be acquired from the collector's office. If using their own envelope, bidders must write the following on the envelope:
      • Front
        Boone County Collector
        ATTN: Post Third Offering Tax Sale Bid
        801 E. Walnut St., Rm 118
        Columbia, MO 65201-4890
      • Back
        Bidder #_______________
        Parcel #_______________
    3. Sealed bids must be received in the collector's office by 5:00 p.m. of the last day of the bidding period.
    4. Collector's office will note the date and time on the envelope when received and acknowledge the same.
  3. Sealed bids will be opened and acknowledged during a commission meeting.
    1. The successful bidder will be notified after the commission meeting.
    2. Public disclosure will be published on the collector's website.
  4. Payment must be received within 5 business days after the bid is awarded.
    1. Payment must be in the form of certified funds - cash, cashier's check, and money order. Personal checks and credit/debit cards are not accepted.
    2. Additional payment of $27.00 in the form of certified funds must be made to the Recorder of Deeds to record the Collector's Deed.
    3. Payment must be received in the collector's office by 5:00 p.m. of the last day of the payment period.
    4. If payment is not received by the bidder within the prescribed time, the bidder will be disqualified and the property will be awarded to the next qualified highest bidder.
  5. Upon receipt of payment from the bidder a collector's deed will be recorded and issued.
  6. There is no redemption period for the owner of record.
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Boone County Collector

Boone County Government Center
801 E. Walnut St., Rm 118
Columbia, MO 65201-4890

collector@​boonecountymo.org

Office(573) 886-4285

Fax(573) 886-4294

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