{"data":{"id":"us-mo/mo.-rev.-stat.-140.980","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 140.980","heading":"Citation of law — definitions.","body":"1. Sections 140.980 to 140.1015 shall be known as the \"Chapter 140 Land Bank Act\".\n2. As used in sections 140.980 to 140.1015, the following terms mean:\n(1) \"Land bank agency\" , an agency established by a county or municipality under the authority of section 140.981;\n(2) \"Land taxes\" , taxes on real property or real estate, including the taxes both on the land and the improvements thereon;\n(3) \"Municipality\" , any incorporated city, town, or village in this state;\n(4) \"Political subdivision\" , any county, city, town, village, school district, library district, or any other public subdivision or public corporation that has the power to tax;\n(5) \"Reserve period taxes\" , land taxes assessed against any parcel of real estate sold or otherwise disposed of by a land bank agency for the first three tax years following such sale or disposition;\n(6) \"Tax bill\" , real estate taxes and the lien thereof, whether general or special, levied and assessed by any taxing authority;\n(7) \"Taxing authority\" , any governmental, managing, administering, or other lawful authority, now or hereafter empowered by law to issue tax bills.","path":["Title X - TAXATION AND REVENUE","Chapter 140 - Collection of Delinquent Taxes Generally"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=140.980","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"82594a879cdae65db01d2b8521042416e6116d2f1a921f5ce94e19c64519bdb7","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-140.855","next":"us-mo/mo.-rev.-stat.-140.981"},"notice":"GroundRules: Original legal text. Not legal advice."}