Online Pay and Search

*As of the 2021 tax season, the county is now collecting city taxes for the cities of Bogard, Bosworth, De Witt, and Norborne. These taxes are included on your county tax bill.*

MAIL

NO CREDIT CARD PAYMENTS BY MAIL OR PHONE
You may MAIL your payments to:

Megan Endicott, Collector
8 South Main, Suite 2
Carrollton, Mo 64633

IN-PERSON

8 S Main, Suite 2
Carroll County Courthouse   
 8:30 to 4:30 Monday – Friday

CASH – CHECK – DEBIT/CREDIT

DEBIT/CREDIT CARD PAYMENTS WILL HAVE A 2.5% CONVENIENCE FEE ADDED

PLEASE BRING YOUR TAX STATEMENTS WITH YOU, WHEN PAYING IN PERSON.

 DROP BOX

A brown drop box is located on the south side of the courthouse for 24-7 payment drop off. The box is emptied once each business day. The drop box will be locked at midnight on December 31st.

ONLINE

You can pay online through our online bill pay website.  You will receive your paid tax receipt immediately after paying your taxes.

ALL PAYMENTS USING CREDIT OR DEBIT CARDS WILL INCUR A 2.5% CONVENIENCE FEE.

DISCLAIMER

Click on the link below:

CHANGE OF ADDRESS FORM:

CHAPTER 140 RSMo

Why do real estate owners let taxes become delinquent for three years or more

• • Owner dies, no heirs.
  • Owner dies, and none of the family members come forward to pay the taxes for various reasons.
  • The owner moves and the collector’s office is not notified.  The Post Office returns statements unclaimed.
  • Owner walks away from property unable to make payments to Mortgage Company or Bank.  For whatever reason the lending institution fails to foreclose.
  • Property owner abandons the property for varied reasons.

Why do Collectors have to offer property for sale when there are delinquent taxes?

• • The County Clerk will deliver the yearly tax books to the Collector and charge the Collector for the total amount of taxes due and payable. It is the Collector’s responsibility to collect the entire amount on those tax books.
  • Once the taxes are delinquent for two or more years, by law, the collector must offer the property for sale.
  • (In Carroll County property is offered when it is three years delinquent).
  • The County Tax Sale is conducted on the 4th Monday in August each year.
  • The properties are advertised in a general circulated newspaper for three consecutive weeks.

Waiting Period After Purchase

• • If the property is not redeemed before expiration of the waiting period, the holder of the Certificate of Purchase is entitled to a Collector’s Deed which is subject to section 140.405 RSMo. You will have between 12-18 months to get the collector’s deed.
  • If the title search indicates any such lien or claims, such person, lending agency and the current legal owner, must be notified by registered letter that they have 90 days from the receipt of said letter to redeem the property. If not redeemed after the expiration of said period, the tax lien purchaser will present a copy of the title search report along with a sworn affidavit that the above mentioned have been notified accordingly, and only then will the  Collector’s Deed be issued after all requirements have been met.

Third Offerings

The waiting period for Third offerings are different.  Properties are sold to the highest bidder.  It must cover the taxes, interest, penalties, and costs under section 140.250 RSMo with a 90 day redemption period.

Subsequent Offerings

• • Collector may require a title search at his/her discretion, if he/she suspects there may be a lien or claim on record.
  • Otherwise there is no redemption period on post third offerings.

Redemption-Who may redeem?

• • Any persons having an interest shall have the right to redeem at any time during the one year redemption period, including the owner of the property.

Redemption does not change ownership of the property.

If Property is Redeemed

Person who redeems must pay all costs of the sale including interest not to exceed ten percent on the delinquent amount, eight percent interest on all subsequent paid taxes, and the cost to file a release of the Certificate of Purchase.

Let The Buyer Beware

• • Know the condition and location of the property you are bidding on.
  • There are no warranties or representations as to the property, its title or condition as property is sold “as is”.
  • No Bank or Mortgage Company will lend money on a Collector’s Deed, because you cannot purchase title insurance, unless you file suit in circuit court to quiet the title, which could cost several hundred dollars.

Bidders Rights

• • 1st, 2nd and 3rd offerings; at the time of sale, you are only purchasing the tax lien and not the property.
  • You have no ownership rights.
  • You cannot gain immediate possession of the property.
  • You can make no improvements, destroy or tear down any existing structures, fences or any other improvement regardless of the condition, lease or rent. 
  • None of the foregoing can be done, until such time as a Collector’s Deed is issued.

Who May Bid?

• • Any Missouri resident that is currently not delinquent on any property tax and at least 18 years of age.  A sworn agreement stating such, must be given to the collector prior to the auction. Failure to sign such affidavit as well as signing a false affidavit may invalidate the sale.
  • Out of state bidders may bid after filing an agreement with the collector as required in RSMo 140.190.

Bidding Procedure

• • Collector will give the parcel number as published in the weekly record paper and announce whether it is a 1st, 2nd, 3rd, or 4^th (Subsequent Offering). 
  • Announce the property owner’s name and the legal description and the amount of total costs pertaining to the said property.
  • Request bids for said tract, initial bid must be for the amount of taxes, interest, penalties, recording, and advertising fees.
  • Subsequent bids must be in increments of at least five dollars.
  • When the bidding ceases, the highest bidder will give the bidder number, and agree to pay the total amount of the bid at the conclusion of the tax sale.
  • Section 140.280 states if purchaser fails to pay bid, a fee of 25% of bid must be paid plus $5.00 to the prosecuting attorney for recovering this.  Buyers must pay the amount of the bid at the conclusion of the sale.

The Collector and his/her staff are not attorneys and cannot interpret the statues for the buyer.  For interpretation of the law, please consult an attorney.

CLICK ON LINK BELOW FOR COMPLETE BACK TAX SALE INFO

More Information

Tax Sale Procedure Manual

BIDDER WILL NOT BE ABLE TO REGISTER THE DAY OF THE SALE.

YOU MAY PRE – REGISTER
CLICK ON FORM BELOW
↓

BIDDER AFFIDAVIT & REGISTRATION FORM

2017 BACK TAX SALE CERTIFICATE SALE RESULTS

2018 BACK TAX CERTIFICATE SALE RESULTS

2019 Back Sales Tax Newspaper Ad

2019 Back tax sale Certificate Sale Results

2020 Back Sales Tax Newspaper Ad

2020 Back Tax Sale Certificate Sale Results

2021 Back Sales Tax Newspaper Ad

2021 Back Tax Sale Certificate Sale Results

Who is a Merchant?

Missouri Law, 150.010 RSMo 1994, indicates that every person, corporation, co-partnership or association of persons, who deals in selling goods, wares, and merchandise at any store, stand or place occupied for that purpose, is a merchant.

Do I really need a merchant’s license?  If you answer yes to all the items on the check list below, you need a merchant license.

You own or operate a business.

• The business is located in Carroll County, either within or outside city limits of any incorporated area.
• There is a sales tax number issued to the business by the Missouri Department of Revenue.
• Product or merchandise is sold at retail.
• You collect and remit sales tax to the Missouri Department of Revenue.
• If your business is within a city limit you should also check with that city for their licensing requirements.

How do I obtain a Merchant’s License?

Call our office at 660-542-1977 or come by and we will help you through the process.  You may complete the application and pay online at the below link. You will need to attach a copy of your State Retail License and a No Tax Due Letter from the Missouri Department of Revenue when completing your application. If you come in our office to process your application please bring a copy of your State Retail License and No Tax Due Letter.

Merchant Licenses are $25.00 each per year and License fee are NOT prorated if is issued for a partial year.

You will need a Merchant License plus any other local city licenses needed.

I do not have a permanent site for my business but travel from place to place selling goods.  Do I need a Merchant’s License?

• Yes! If you reside in Carroll County but engage in or conduct a temporary or transient business of selling goods, you must have a Merchant’s License, providing you meet the other requirements on the checklist.

You do not need a Merchant’s License if:

• You are a physician, dentist, or veterinarian selling medicines, at either wholesale or retail, or used in your practice
• You are a farmer who grows or processes any article of farm produce or farm products on your farm, as long as you do not have a regular stand or place of business away from your farm.
• you do not collect state  sales tax for any aspect of your business.

CLICK BELOW
↓
CARROLL COUNTY MERCHANT’S LICENSE APPLICATION

MISSOURI PROPERTY TAX CREDIT PROGRAM

You may qualify for a refund if you are any of the following:

• Age 65 or older as of December 31 of the preceding year
• An individual under 65 who is 100% disabled
• United States Veteran who became 100% disabled as a result of such service
• An individual age 60 or older who is receiving surviving spouse social security benefits
  
  For more information, please call the Missouri Department of Revenue in Jefferson City at 573-751-3505.                              

To order Form MO-PTC, Property Tax Credit Claim, call 800-877-6881 or download from the State of Missouri tax webpage.
LINK BELOW
↓
Mo Department of Revenue

Contact the County Assessor with questions regarding these items:

• The assessed value of your real or personal property.
• If you need to change a name or address.
• If the wrong vehicles are listed on your statement.
• The legal description of real estate.

Contact the County Collector with questions regarding these items:

• If you did not receive one or more tax statements.
• General questions concerning the collection process.

Frequently Asked Questions

When are real estate and personal property taxes due?

Real Estate and Personal Property taxes are levied annually.  Statements are mailed out in November.  Tax payments are due by December 31st of each year.  If paying by mail, the postmark determines the timeliness of payment.  Payments received after the December 31st postmark must include penalty and interest charges.  If a tax bill is not received by Dec 1st, please contact the collector’s office.  Failure to receive a tax bill does not relieve the obligation to pay taxes and applicable late fees.  If you are paying taxes after December 31, please refer to the delinquent payment chart in the center of the statement.

Who is responsible for paying real estate taxes?

The tax liability on real estate remains with the property.  Taxes are a lien.  When ownership changes, the new owner is most often liable for any unpaid taxes, unless other arrangements were made at the time of closing on purchase.  On current ownership changes, generally the tax records will reflect the previous ownership.  The new owner will need to call and request this statement if the previous owner did not forward the statement to you.

When are personal property taxes assessed?

Taxes are assessed as of January 1.  Taxes are due for the entire year regardless if the property is no longer owned or has been moved from Carroll County.  State law requires that personal property taxes be paid before license plates on a vehicle can be issued or renewed.  The Department of Revenue License Bureau accepts a paid tax receipt to verify that taxes have been paid.

Carroll County Collector
8 S Main, Suite 2
Carrollton, Mo  64633
660-542-1977

If you believe you have unclaimed property in the state of Missouri, then you can perform state searches to try to find it.  It doesn’t matter if you no longer live in Missouri or if you don’t think there is any type of unclaimed property or cash out there, you can still perform the searches to check.  You never know if a relative has willed you property or cash and you were never contacted about it.

Types of Unclaimed Property could include:

• Safe deposit boxes
• Bank accounts and escrow accounts
• Stocks and bonds
• Insurance policies
• Trust funds and dividends
• CDs and mutual funds
• Uncashed checks
• Wages
• Utility bills and tax refund

Click on the link below to run a search or claim property.

*As of 2021, the county now collect city taxes for the cities of Bogard, Bosworth, De Witt, and Norborne. The city taxes for these are included in your county tax bill.*

Carroll County Collector/Treasurer

MEGAN ENDICOTT
8 South Main Suite 2
Carrollton, Mo 64633
Phone: 660-542-1977                                                                                  

City of Bogard                                

Brenda Brock, Collector  
113 N Campbell                                                              
Bogard, Mo 64622  
Phone: 660-707-2184 after 3:00 P.M.                                                                                                                                                          

City of Bosworth                                                                                  

Donna Forrest, Clerk                                       
PO Box 205                                                                            
Bosworth, Mo  64623                                                    
Phone: 660-534-7488                                                                          

Town of Carrollton

Kelsey Kaiser, Financial Assistant – City Hall
206 W Washington
Carrollton, Mo 64633
Phone: 660-542-0790 Office                                             
660-542-8205 Fax

City of Dewitt

Norma L Sparks, County Clerk 
8 S Main, Suite 6
Carrollton, MO 64633
660-542-0615 (Office)

City of Hale

Jamie Snarr, Collector
309 Walnut – P.O. Box 6
Hale, Mo 64643
Phone:  660-565-2304 Home
660-565-2212 Work – Bank of Hale 
660-565-2445 Work fax

City of Norborne                                                        

Pam Penrod – City Hall
109 E Second St
Norborne, Mo 64668
Phone: 660-593-3514 Office & Fax

Village of Tina

Ashley Singer, Collector
218 E. 3rd
Tina, Mo 64682
Phone: 660-247-2711