In Missouri, sheriff's sales related to delinquent tax collection are primarily governed by RSMO Chapter 141 (sections 141.210 to 141.810 and 141.980 to 141.1015) and RSMO Chapter 92 (sections 92.700 to 92.920). These statutes detail the procedures for selling real estate to satisfy delinquent taxes, including notice requirements, sale conduct, and confirmation of the sale. 

Here's a more detailed breakdown:

Key Statutes:

• RSMO 141.520:

Addresses notice requirements for sheriff's sales, including the timing and content of the notice. It specifies that the sheriff must attempt in-person notice at least 20 days before the sale, and also outlines notice requirements for lienholders and interested parties. 

• RSMO 92.810:

Deals with the collector's duty to notify lienholders and interested parties about the sheriff's sale, including the date, time, and place of the sale, and the option to redeem the property. 

• RSMO 92.825:

Specifies that the purchaser at a sheriff's sale must pay cash immediately for the property, including all taxes and costs. 

• RSMO 92.840:

Concerns the confirmation of sheriff's sales by the court. It requires a hearing to confirm the sale and ensure an adequate consideration was paid for the property. 

• RSMO 141.550:

Outlines the conduct of the sheriff's sale, including the timing and manner of the sale (public auction for ready money). 

• RSMO 513.205:

Addresses the general procedures for sheriff's sales of real estate taken in execution, including notice requirements and the place of sale. 

General Process:

1. Notice:

The sheriff or collector must provide proper notice of the sale to the property owner, lienholders, and other interested parties. 

2. Sale:

The property is sold at public auction, with the purchaser required to pay immediately. 

3. Confirmation:

The court confirms the sale after a hearing to ensure the sale was conducted properly and the price was adequate. 

4. Sheriff's Deed:

Once confirmed, the sheriff executes and acknowledges a deed transferring ownership to the purchaser. 

5. Redemption:

In some cases, the original owner may have a right to redeem the property after the sale, but this right is often limited. 

Important Considerations:

• Redemption:

In Missouri, there is a limited right of redemption, particularly if a third party purchases the property. 

• Occupancy Permit:

Purchasers at sheriff's sales may be required to obtain an occupancy permit and could face penalties for failure to do so. 

• Bidding:

Taxing authorities and land reutilization authorities can bid at the sale without demonstrating the ability to pay.