Every County Collector of Revenue in the state of Missouri is mandated by Missouri State Statutes to conduct an annual sale of properties having three years of delinquent taxes.  The Pulaski County 2008 Delinquent Land Tax Sale will be held Monday, Aug. 25, beginning at 10 a.m. in the courthouse.  The land tax sale always generates questions as to how the sale is run, what parcels are being offered and what the rights and responsibilities are of the original owner as well as the purchaser of the land tax sale certificate. 
The sale will be conducted according to an open bid format with the bid on each property starting at the total amount of the back taxes, penalties, and advertising cost.  Participants need to complete a registration form, have it notarized, and leave it at the collector’s office during the week prior to the sale or on the day of the sale before 10 a.m.  Registering includes signing an affidavit stating that the participant is a Missouri resident, is current on all county taxes, and lists the name(s) on the registration form in the same way as they will appear on the collector’s deed.  Non-residents of Missouri may participate only if they have prior approval through the collector and name a Missouri resident to bid on their behalf.
The list of properties with 3 years in delinquent real estate taxes was published in the Daily Guide beginning July 18 with a revised list running every Friday through August 1.  The most current list of the eligible properties, Missouri State Statute references, as well as registration and affidavit forms are available on the Pulaski County Collector’s website, located at:
www.pulaskicollector.com
If you become the holder of a land tax certificate of sale, your rights and responsibilities are the following:
1) Provide acceptable form/s of payment (cash, money order, cashier’s check, bank draft, or debit/credit card) for the exact amount of the sale plus the advertising fee and surplus amount by 4 p.m. on the afternoon of the sale;
2) Pay the subsequent year’s tax; and
3) Complete a title search and notify any and all interested persons of your intentions to request a Collector’s Deed.
The last process cannot begin until 90 days prior to one year from the sale date.  The current owner can redeem the property at any time within one year from the sale date, but they must pay the total of the three years delinquent taxes plus interest on all taxes paid by the certificate of sale holder.    
We welcome you to contact us with your suggestions, comments, or questions at 774-4711, or drop by for a visit between the hours of 8 a.m. and 4:30 p.m. The website mentioned above is also an excellent source of information.
Contact the Pulaski County Collector at the web site listed above, by telephone at 774-4711, by fax at 774-4722, by e-mail at pulaskicollector@leblink.com or by mail at:
Pulaski County Courthouse
301 Historic Rt. 66 E., Ste 110
Waynesville, MO 65583