Collector of Revenue ex rel. Director of Collections v. Parcels of Land Encumbered with Delinquent Land Tax Liens

Realty Acquisition, LLC, appeals- the circuit court’s judgment sustaining motions by Beemer Construction Company and Seal-Ó-Matic Paving Company to set aside a tax sale of certain real property to Realty. Realty argues that the trial court erred in holding that, because Beemer and Seal-O-Matic had mechanic’s liens on the property, they were entitled to personal notice by mail of the tax sale. In support, Realty notes that section 141.540, RSMo Supp. 2013, the statute governing notice of tax sales, requires only notice by publication to persons other than owners. This Court affirms.

A…