MO HB1249

Expands the definition of "real property" to explicitly include billboards and poles or towers used for transmission or reception of electrical energy, audio, video, cellular phone, paging service, and other wireless transmission signals.

Clarifies that real property improvements and fixtures not owned by the landowner (such as billboards or transmission towers on leased land) are subject to delinquent tax sales and can be sold separately from the underlying land.

Requires county collectors to clearly identify and separately describe real property improvements or fixtures in tax sale lists and deeds, including the parcel number, legal description of underlying land, and explicit statement that only the improvement or fixture is being sold.

Amends delinquent tax sale procedures to ensure proper notice and publication requirements apply when selling improvements or fixtures that are severable from the underlying real property.

Excludes broadcast towers as defined in section 137.078 from the expanded definition of taxable real property improvements.