by Scott F. Walterbach, J.D.

Missouri has been called “a deed state masquerading as a lien state.”  Since 1933, most of the state has foreclosed delinquent property taxes through the Jones-Munger Act, RSMo Chapter 140.  That non-judicial process now governs the 110 non-charter counties as well as Clay, St. Charles, Jefferson and St. Louis counties.  Every tax sale runs on two tracks at once: strict statutory compliance, and constitutional due process. Missing either one can cost a purchaser.

Attorney Scott Walterbach has represented tax sale purchasers across Missouri since 2007 and has argued tax sale appeals up to the Missouri Supreme Court and the Eighth Circuit. This book draws on that experience. It includes a plain-English guide to every Chapter 140 section, then works through:

• the auction, redemption and the § 140.405 notice requirements

• who is entitled to notice, including mortgagees, MERS, the IRS, HUD, CIDs and sewer districts

• collector’s deeds, possession and quiet title

• common defenses and remedies

• bankruptcy and surplus bids

• the U.S. Supreme Court’s 2023 decision in Tyler v. Hennepin County

It is written for investors, collectors, lienholders, title professionals, attorneys and homeowners. It’s a practical starting point for understanding one of Missouri’s most technical areas of law, and a reference you’ll come back to.

124 pages · Paperback · $16.95
Available at Amazon and Barnes & Noble