The collector must record, list, number, and report delinquent tax suits, and must sue on vacant improved parcels within two years after delinquency; tax recovery actions against real estate generally must be started within five years after delinquency.
*92.720. Unredeemed lands, how proceeded against, lists — limitation on actions — vacant land, enforcement of lien, when. — 1. If any of the lands or town lots contained in the back tax book or list of delinquent lands or lots remain unredeemed on the first day of January, the collector may file suit in the circuit court against such lands or lots to enforce the lien of the state and city as herein provided in sections 92.700 to 92.920. 2. The collector shall note opposite such tract in the back tax book the fact that suit has been commenced. 3. The collector shall compile lists of all state, city, school and other tax bills collectible by him which are delinquent according to his records and he shall assign a serial number to each parcel of real estate in each list and if suit has been filed in the circuit court of the city on any delinquent tax bill included in any list, the collector shall give the court docket number of each suit. 4. The sheriff may appoint the collector and the collector's deputies as deputy sheriffs, and when so appointed they may serve all process in matters pertaining to sections 92.700 to 92.920 with like effect as the sheriff himself might do. 5. No action for recovery of taxes against real estate shall be commenced, had or maintained, unless action therefor shall be commenced within five years after delinquency. 6. For any improved parcel identified by a city operating under sections 92.700 to 92.920 as being vacant, the collector shall, within no more than two years after delinquency, file suit in the circuit court against such lands or lots to enforce the lien of the state and the city as provided in sections 92.700 to 92.920. Failure of the collector to bring suit within the time frame prescribed herein shall not constitute a defense or bar an action for the collection of taxes as otherwise provided by this section. (L. 1971 H.B. 472 § 5, A.L. 2022 H.B. 1606 merged with H.B. 1662) *Revisor's Note: This section was amended identically by both H.B. 1606 and H.B. 1662, 2022. In 2023, H.B. 1606 was declared unconstitutional (see annotation below). The H.B. 1662 language remains in effect. (2023) The inclusion of Section 67.2300 in H.B. 1606 from 2022 declared unconstitutional as violating the single subject rule of Article III, § 23 of the Missouri Constitution. The remaining provisions of H.B. 1606 could not be severed and the bill is declared invalid in its entirety. Byrd, et al. v. State of Missouri, et al., 679 S.W.3d 492 (Mo.banc).