MO HB175

Establishes tiered collection fees for county collector-treasurers collecting current and delinquent real estate and personal property taxes, ranging from 3% for counties with $5 million or less in annual taxes down to 1.5% for counties exceeding $13 million.

Requires neighborhood improvement districts to record a document with the county recorder before imposing any assessment or lien after August 28, 2013, identifying property owners, the governing body, property legal descriptions, and the creating resolution or ordinance number.

Modifies procedures for delinquent land tax sales to allow electronic delivery of back tax books, require 90-day advance notice to property owners and lienholders before tax deed issuance, and mandate title search reports from purchasers.

Clarifies that persons paying back taxes without owner consent cannot invoke liens on property without knowledge and consent of the owner, with any such liens being void.

Adjusts provisions for special assessments in community improvement districts to allow foreclosure through land tax sale under chapter 140 or 141, or by judicial foreclosure at the governing body's option.