MO SB1475

Establishes a seven-year waiting period before counties can begin foreclosure sale proceedings on land with delinquent property taxes or unpaid special assessments, with no additional penalties or interest assessed during this period

Exempts properties from the seven-year waiting period if the assessed value is less than the amount of the state's tax lien, allowing immediate sale proceedings for such properties

Prohibits counties and other political subdivisions from contracting with private attorneys or professional collection agencies to collect delinquent property taxes

Requires county collectors to apply any real property tax payments first to the oldest delinquent taxes on that parcel before accepting payment for current taxes

Increases the threshold for summary foreclosure of tax liens from two years to seven years of unpaid tax bills, and includes an emergency clause for immediate effect upon passage