Missouri § 137.085 Government lands become taxable, when — state lien on real property, extent of.

Missouri Statutes

§ 137.085 — Government lands become taxable, when — state lien on real property, extent of.

Missouri § 137.085

Title XTAXATION AND REVENUE

Ch. 137Assessment and Levy of Property Taxes

This text of Missouri § 137.085 (Government lands become taxable, when — state lien on real property, extent of.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Mo. Rev. Stat. § 137.085 (2026).

Text

1.Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the county sells, conveys or agrees to convey its title.

2.Real property shall in all cases be liable for the taxes thereon, and a lien is hereby vested in favor of the state on all real property for all taxes thereon, which lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy, and said lien shall be enforced as provided by law; said lien shall continue to be enforced until all taxes, forfeitures, back taxes and costs shall be fully paid or the land sold or released as provided by law.

Free access — add to your briefcase to read the full text and ask questions with AI

1. Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the county sells, conveys or agrees to convey its title.

2. Real property shall in all cases be liable for the taxes thereon, and a lien is hereby vested in favor of the state on all real property for all taxes thereon, which lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy, and said lien shall be enforced as provided by law; said lien shall continue to be enforced until all taxes, forfeitures, back taxes and costs shall be fully paid or the land sold or released as provided by law.

Legislative History

(RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7) Prior revisions: 1929 § 9747; 191 § 12757; 1909 § 11339 (1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.) S.W.2d 397.