Audrain County, MO tax sales

County offices

County notes

• •This is a Chapter 140 tax lien certificate sale, not a deed sale. The winning bidder receives a Tax Sale Certificate of Purchase, which is proof of purchase and does not convey ownership.
• •Missouri law requires a title search before a Collector's deed issues, and Audrain County rejects letter reports and errors and omissions reports. The Collector puts the reasonable cost at roughly $100 to $200, reimbursable on redemption only if the receipts are on file when the redemption is quoted.
• •Notice letters to every party the title report shows with a financial interest must go out by both first class and certified mail at least 90 days before the redemption period ends, and each letter must carry the Audrain County parcel number and the exact Assessor legal description printed on the certificate. The Collector voids sales where notice is late.
• •On first and second offering certificates, the redemption deadline is always the Tuesday following the next annual tax sale, and the letters must quote that date. Third offering certificates require the title search and notice letters within 45 days of the sale.
• •Deeds not claimed and recorded within 18 months of the sale date lose all rights and liens under RSMo 140.410, and Missouri title companies want a quieted title before issuing a policy.
• •Certificates may be assigned only to a Missouri resident who is not a delinquent taxpayer, and the assignment must be recorded with the Audrain County Recorder of Deeds before a copy goes to the Collector. Recording fees are not a redeemable expense.
• •The delinquent list runs in the Vandalia Leader once a week for three consecutive weeks, with the last publication at least 15 days before the sale, and the same list is posted on the county site.
• •Some Audrain County parcels carry federal or state liens, hazardous conditions, or are common area. A Collector's deed may not extinguish city taxes and special assessments, which the guidelines call out for property inside the Village of Vandiver.

Missouri rules

Max interest rate

10% per year, set by statute (bidding is on price)Missouri Revised Statutes 140.290 - Certificate of purchase, contents, fee, nonresidentsMo. Rev. Stat. 140.290Verified Aug 18, 2026

Minimum return

No statutory minimum return; what you earn is set by the price at the saleMissouri Revised Statutes 140.340 - Redemption, when, mannerMo. Rev. Stat. 140.340Verified Aug 18, 2026

Redemption

After a first or second offering sale, the owner and other interested parties hold an absolute right to redeem for one year, then a defeasible right that lasts until the purchaser actually acquires the deed. A purchaser must serve the 90 day notice of the right to redeem before the date on which the deed can be acquired, so the practical window usually runs past the one year mark. After a third offering sale, redemption runs 90 days, and the purchaser must give notice to recorded claimants within 45 days of the sale. After a post third offering sale, there is no redemption period and the deed issues immediately. Minors and incapacitated or disabled persons have a longer right, running five years from the last payment of taxes by that person or a predecessor. The right also ends if the certificate lapses because the purchaser failed to record the deed within 18 months.Missouri Revised Statutes 140.340 - Redemption, when, mannerMo. Rev. Stat. 140.340Verified Aug 18, 2026

Deed deposit

The winning bidder must pay the full amount of the bid to the collector immediately at the sale. Chapter 140 sets no advance bidder deposit and no balance due window. A bidder who fails to pay forfeits a penalty of 25 percent of the bid to the county school fund and the parcel is offered again at once as though no sale had been made. Counties running an online or registered sale may impose their own deposit and registration terms on top of the statute, so confirm them with the collector.Missouri Revised Statutes 140.250 - Third offering of delinquent lands and lots, redemption, subsequent sale, collector's deedMo. Rev. Stat. 140.250Verified Aug 18, 2026

Surplus proceeds

Any amount above the taxes and costs is surplus. The collector pays it into the county treasury, where the treasurer holds it in trust for the lesser of three years or 90 days after the redemption period expires. It is distributed first to the former lienholders of record in the priority their liens held on the date of the sale, then to the former owner. No distribution other than through the redemption process may occur until 90 days after the redemption period ends, and a claimant must file a written claim with the county commission within those 90 days, referencing the recorded lien it rests on. The county pays no interest on the fund. Anything still unclaimed at three years becomes the permanent school fund of the county.Missouri Revised Statutes 140.230 - Foreclosure sale surplus, deposited in treasury, escheats, proof of claimsMo. Rev. Stat. 140.230Verified Aug 18, 2026

Governing statute

Mo. Rev. Stat. Chapter 140Missouri Revised Statutes 140.150 - Lands, lots, mineral rights, and royalty interests subject to sale, whenMo. Rev. Stat. 140.150Verified Aug 18, 2026

A tax deed does not convey marketable title. Most buyers file a quiet title action before they can resell or insure the property. See the due diligence guide.

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