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Tax Sale Atlas

Scotland County, MO tax sales

How tax lien and tax deed sales work in Scotland County, seat of Memphis: sale calendar, auction platform, over-the-counter lists, and the offices that run each sale.

New to tax sales? Read how Missouri tax sales work or look terms up in the glossary.

Next sale
There is no separate deed auction.
Format
In person
Registration
Register in person with the Collector of Revenue before bidding opens.
County office
(660) 465-7705
Every displayed fact carries a source badge. Verified Aug 22, 2026 against official county and state pages.How we verify
On this page

How Scotland County sells delinquent taxes

Tax certificate sale (lien)

In person
Run by
Scotland County Collector of Revenue
Frequency
annual
Typical timing
Late August.
Registration
Register in person with the Collector of Revenue before bidding opens.
When it runs
Late August. Missouri holds the annual delinquent land tax certificate sale on the fourth Monday in August at 10:00 a.m., continuing day to day until every tract has been offered. Scotland County publishes no separate sale calendar, so confirm the current year's date, start time and courthouse room with the Collector of Revenue at (660) 465-7705 before you travel.
Registration and deposit

Register in person with the Collector of Revenue before bidding opens. Missouri requires every bidder to file a notarized affidavit stating they are not delinquent on any property tax in the state, and a bidder who lives outside Missouri must also appoint a resident agent in the county. Call the Collector's office at (660) 465-7705 for the affidavit form and to ask whether it will accept registration paperwork ahead of sale day.

Sale format and venue
Scotland County runs a Chapter 140 certificate sale from the Collector of Revenue's office at the courthouse, 117 South Market Street, Suite 103, in Memphis. There is no online auction platform and no county bidding portal, so bidding happens in the room. The Collector's office is also the only source for the delinquent land list and the sale date, neither of which is posted online. Ask whether any tracts are still on the list before making the trip, because small Missouri counties often reach sale day with most or all delinquent parcels paid off. What you buy is a certificate of purchase rather than a deed: bidding opens at taxes plus interest, penalty and costs, the premium bid above that figure earns nothing, and the certificate is void if you do not complete the title search, the 90 day notice to the owner and lienholders, and the recorded collector's deed within 18 months. In person at the Scotland County Courthouse in Memphis
Source: Elected Officials Directory, Scotland County, Missouri· Verified Aug 22, 2026

Tax deed sale

Run by
County Collector
Frequency
annual
Typical timing
There is no separate deed auction.
When it runs
There is no separate deed auction. Deeds come out of the same August sale once a parcel has cycled past the third offering, and unsold post third offering parcels are re-offered at least once every 30 days. A purchaser at a post third offering sale takes an immediate collector's deed with no redemption period.
Sale format and venue
A first or second offering buyer holds a certificate and must wait out the one year redemption period, obtain a title search, serve the 90 day notice of the right to redeem on the owner and every recorded claimant by both first class and certified mail, file the affidavit with the collector, pay all subsequent taxes and the recording fee, and get the deed executed and recorded within 18 months of the sale. Miss the 18 months and the amount due the purchaser stops being a lien. A third offering buyer follows a shorter version, with a 90 day redemption period and notice to recorded claimants within 45 days of the sale. Counties that have elected the Land Tax Collection Law in Chapter 141 pull those parcels out of the collector's offering lists entirely and foreclose in court, and the sheriff sells them there, so confirm which chapter this county runs.
Source: Missouri Revised Statutes 140.405 - Purchaser of property at delinquent land tax auction, deed issued to, when, notice of right of redemptionMo. Rev. Stat. 140.405· Verified Aug 18, 2026

Scotland County tax sale list and auction calendar

For Scotland County tax sale 2026 searches, use the county-run sources below rather than a copied parcel list, and confirm the parcel, registration cutoff, deposit, and payment deadline against the county before you bid.

  1. Get the advertised list

    A county sale-list URL is still being verified. Use the office and platform details on this page before relying on a copied list.

  2. Register to bid

    Register in person with the Collector of Revenue before bidding opens. Full requirements are in the sale card above.

  3. Sale day

    There is no separate deed auction. The sale is live and in person; there is no online bidding platform. Confirm the venue and hour with the county office before you go.

  4. Confirm with the office

    If the list, platform, and notice disagree, use County Collector as the source to confirm which parcels are actually offered.

Before you bid in Scotland County

  1. Start with the live sale list

    The county sale-list URL is still being verified. Use the county office contacts below and confirm the advertised parcels directly before you price a bid.

  2. Confirm registration and deposit

    Register in person with the Collector of Revenue before bidding opens. Missouri requires every bidder to file a notarized affidavit stating they are not delinquent on any property tax in the state, and a bidder who lives outside Missouri must also appoint a resident agent in the county. Call the Collector's office at (660) 465-7705 for the affidavit form and to ask whether it will accept registration paperwork ahead of sale day.

  3. Check the state rules that change the bid

    Read the Missouri due-diligence checklist before bidding. Redemption, liens that survive a tax deed, title cleanup, and payment deadlines can change what a parcel is worth.

  4. Set a walk-away number

    Work out what the parcel is actually worth with the rural land value estimator, then turn it into a ceiling with the tax deed max-bid calculator.

Over-the-counter (leftover) purchases

Missouri publishes no standing over the counter certificate list. The equivalent route is the post third offering sale. Parcels that draw no buyer at a third offering must be advertised or offered again once every 30 days, and where the county's appointed trustee declines to take a parcel the collector may sell it at any time and for any amount. A buyer at any of these sales gets an immediate collector's deed, no redemption period, and must first pay every tax that fell due after the taxes named in the advertisement. Parcels the trustee did take are held for the taxing funds and sold on order of the county commission. Ask the collector for the current post third offering list and its bidding terms, because the format varies by county.

New to this path? Read how over-the-counter certificates work.

Use the arrow keys to switch between these sections.

County offices

Tax Collector (runs the certificate sale)

Scotland County Collector of Revenue

(660) 465-7705

117 South Market Street, Suite 103, Memphis, MO 63555

Official website

County notes

  • The Collector of Revenue's office at 117 South Market Street, Suite 103, in Memphis is the working contact for the tax sale. It confirms the sale date, releases the delinquent land list and issues the bidder affidavit, and it is reachable at (660) 465-7705.
  • The county website covers elected officials, county news and use tax only. It carries no tax sale page, no bidder registration form and no delinquent land list, so plan on calling the Collector rather than waiting for an online posting.
  • Everything about this sale is in person and paper based: no online platform, no advance electronic list, no remote bidding. Budget a trip to Memphis for pre sale research at the Recorder of Deeds and Assessor windows in the same building as well as for sale day itself.

Missouri rules

Max interest rate
10% per year, set by statute (bidding is on price)
Minimum return
No statutory minimum return; what you earn is set by the price at the sale
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.
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.
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.
Governing statute
Mo. Rev. Stat. Chapter 140

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.

See the full Missourirules and every county →

Frequently asked questions

Does Scotland County, Missouri sell tax liens or tax deeds?

Scotland County follows Missouri's tax lien state system.

When is the Scotland County tax certificate sale?

Late August. Missouri holds the annual delinquent land tax certificate sale on the fourth Monday in August at 10:00 a.m., continuing day to day until every tract has been offered. Scotland County publishes no separate sale calendar, so confirm the current year's date, start time and courthouse room with the Collector of Revenue at (660) 465-7705 before you travel. The sale is held in person. Always confirm the exact date with the County Collector before the sale.

How often does Scotland County hold tax deed sales?

Scotland County holds its tax deed sale once a year. There is no separate deed auction. Each sale is scheduled and advertised in advance, so check the county's tax deed calendar for the next posted date.

I own a property in this sale. Can I stop it?

Often yes, by paying the overdue taxes, interest, and costs before the deadline. Missouri's redemption rule: 1 year from a first or second offering sale, 90 days from a third offering sale, and none after a post third offering sale. Call the County Collector as early as possible for your exact payoff and options; deadlines are strict. Free help: lawhelp.org lists legal aid programs, and consumerfinance.gov lists HUD-approved housing counselors.

Verified Aug 22, 2026 against official county and state sources.

Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.

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Compare sale calendars, platforms, and rules across the state, or read the guides before you bid.

Missouri tax salesDue diligence guide
Call Scotland County Collector of Revenue