Boone County, Missouri — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → missouri. This page covers how Boone County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

• County seat: Columbia, MO
• Population: 183,610 (2020 census)
• Recording unit: county
• County classification: First-class county (confirmed by Boone County Assessor FAQ — RSMo Ch. 48)
• Parent legal framework: missouri
• Governing tax-sale chapter: Chapter 140 RSMo (administrative collector sale). Boone County is a first-class county; Chapter 141 now applies to “any county in this state” (RSMo 141.220 as amended), but the Collector’s official procedure describes only the Chapter 140 in-person certificate sale. Whether Boone County has separately activated a Chapter 141 Land Tax action is not confirmed by official county pages — flagged needs_verification.

C1. Local Tax Sale

• Conducts own sale? Yes — the Boone County Collector of Revenue conducts the sale with an auctioneer.
• Platform: In-person only. “The sale is conducted by the collector with the help of an auctioneer.” No online auction vendor (GovEase, Bid4Assets, RealAuction) mentioned on official pages. A delinquent parcel viewer exists at https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00380s for pre-sale research.
• Sale calendar:
  • Frequency: Annual.
  • Statutory date: Fourth Monday in August, commencing at 10:00 a.m. (RSMo 140.250).
  • Location: County Commission Chambers, Roger B. Wilson Boone County Government Center, 801 E. Walnut St., Columbia, MO 65201 (adjacent to the Courthouse).
  • Next/last known sale: August 25, 2025 (fourth Monday in August 2025); August 2026 date will be the fourth Monday in August (August 24, 2026).
  • Citation: https://www.boonemo.gov/collector/real-estate-tax/delinquent.asp (retrieved 2026-06-02); 2025 sale notice at https://www.showmeboone.com/collector/common/pdf/ToTaxSale-2025.pdf (retrieved by redirect to https://www.boonemo.gov/collector//common/pdf/ToTaxSale-2025.pdf; PDF returned 404 on direct fetch — sale date confirmed from collector’s delinquent page and search-result snippet).
• Delinquent list location:
  • Published in a local newspaper for three consecutive weeks prior to the sale.
  • Available online at https://www.boonemo.gov/collector/ and via the Tax Sale Parcel Viewer: https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00380s.
• Registration: No advance registration required for the main annual auction (bidders appear in person). Bidders must sign an affidavit at the sale confirming they are not delinquent on any tax payments on any property. Non-residents of Missouri may not bid without prior written arrangements with the Collector.
• Bidder requirements:
  • Must be present to bid (“Buyers MUST be present to bid”).
  • Sign delinquency-free affidavit.
  • Payment immediately after sale in certified funds only (cashier’s check, money order, bank draft, or cash).
  • Non-MO residents need prior arrangements.
• Post-Third / Subsequent Offering (sealed bid): Properties that receive no bids at three consecutive annual auctions may be sold by sealed bid:
  • 30-day newspaper advertisement.
  • Registration required within 10 business days before bidding opens.
  • 10 business-day window to submit sealed bids to the Collector.
  • Bids opened at a Commission meeting; successful bidder notified post-meeting.
  • Payment within 5 business days in certified funds.
  • No redemption period for the former owner. (RSMo 140.250; Collector’s delinquent page.)

C2. Local Redemption → framework: right-of-redemption

• Where to redeem: Boone County Collector of Revenue, 801 E. Walnut St., Room 118, Columbia, MO 65201-4890. Phone: (573) 886-4285. Email: collector@boonemo.gov.
• 24-hour notice: The Collector requests “at least twenty-four hours prior notice” to schedule an appointment; allow “twenty minutes to process” redemptions.
• Local fees: State-default formula (RSMo 140.340): original bid + 10%/yr interest on the certificate amount + subsequent taxes paid by the holder at 8%/yr + title search and mailing costs (incurred after March 1 following purchase). No local surcharge documented.
• Redemption period:
  • First/second offering: one (1) year from sale date (RSMo 140.340).
  • Third offering: 90 days (RSMo 140.250, 140.405).
  • Post-third/subsequent offering: no redemption.
• Deviations from state default: None documented; follows Chapter 140 standard.
• Contact:
  • Office: Boone County Collector of Revenue
  • Address: 801 E. Walnut St., Rm 118, Columbia, MO 65201-4890
  • Phone: (573) 886-4285
  • URL: https://www.boonemo.gov/collector/

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

• Claim filing venue: Dual-authority model per RSMo 140.230 as locally implemented:
  • Forms obtained from: Boone County Treasurer, 801 E. Walnut St., Rm 205, Columbia, MO 65201-7798. Phone: (573) 886-4365. Email: treasurer@boonemo.gov.
  • Claims approved by: Boone County Commission, 801 E. Walnut St., Rm 333, Columbia, MO 65201-7732. Phone: (573) 886-4305. (The Commission is the statutory approval authority per RSMo 140.230; the Treasurer holds the funds.)
  • The Collector’s delinquent-sale page explicitly states: “Surplus claim forms and additional information regarding available surplus may be obtained from the Boone County Treasurer.”
• Claim form: No specific form number or PDF link identified on public-facing pages. Contact the Treasurer’s office directly: treasurer@boonemo.gov / (573) 886-4365. needs_verification — a dedicated surplus-claim form PDF URL was not retrieved.
• Who may claim: Lienholders of record and owners of record on the date of the sale (RSMo 140.230). An agent may act on behalf of an entitled party but cannot be an independent claimant. The Collector’s page confirms surplus “may be available for the lienholder(s) or the owner(s) of record on the date of the sale.”
• Local deadline notes: Claims must be filed with the County Commission within 90 days after the expiration of the redemption period (RSMo 140.230). Funds held by the Treasurer for the lesser of three years or 90 days following redemption expiry. Escheat: At the end of three years, unclaimed surplus becomes the permanent school fund of the county (RSMo 140.230).
• Documented surplus amount (2024 sale): The Collector declared $52,452.98 surplus from the August 26, 2024 sale (Commission Order, Sept. 3, 2024).
• Unclaimed-funds list published? Not confirmed on a public-facing URL. needs_verification — whether a list of available surplus parcels is published by the Treasurer.
• Interpleader: If multiple parties claim surplus and cannot agree, the Commission petitions the Circuit Court for interpleader (RSMo 140.230; 13th Judicial Circuit, Boone County Courthouse, 705 E. Walnut St., Columbia, MO 65201).
• Contact (Treasurer):
  • Name: Jenna Redel, Treasurer
  • Address: 801 E. Walnut St., Rm 205, Columbia, MO 65201-7798
  • Phone: (573) 886-4365
  • Email: treasurer@boonemo.gov
  • URL: https://www.boonemo.gov/treasurer/

▸ For Investors / Operators — Boone County holds its annual in-person certificate sale on the fourth Monday of August (2026: August 24) at 10:00 a.m. in the Commission Chambers, 801 E. Walnut St., Columbia. Buyers must be present (no proxy without prior arrangements for non-residents), sign a no-delinquency affidavit, and pay immediately in certified funds (cashier’s check, money order, bank draft, or cash). Properties that go unsold through three consecutive annual auctions may be offered by sealed bid with no redemption period. The redemption period on first/second-offering properties is one year (RSMo 140.340). No online auction vendor is used.

▸ For Former Owners — Surplus claims in Boone County follow a dual-step process under RSMo 140.230: obtain the claim form from Treasurer Jenna Redel (801 E. Walnut St., Rm 205, Columbia; 573-886-4365; treasurer@boonemo.gov), then have the claim approved by the Boone County Commission (Rm 333, same address; 573-886-4305). The filing deadline is 90 days after the redemption period expires. Unclaimed surplus held by the Treasurer for three years becomes the permanent school fund of the county under RSMo 140.230. The 2024 sale generated $52,452.98 in surplus (Commission Order, September 3, 2024).

C4. Offices & Contacts

C5. Local Procedure Notes

• No online auction vendor. The Boone County sale is conducted in-person at the Government Center. Buyers must be physically present (or send an appointed agent) on the day of the sale.
• Certified-funds-only payment. Cash, cashier’s check, money order, or bank draft only; personal checks not accepted at the auction.
• Non-resident bidders. Out-of-state bidders must make prior arrangements with the Collector’s office before the sale date — this is a local requirement beyond the state default.
• Post-third sealed-bid process is locally administered. The Commission oversees sealed-bid openings; no independent auction platform involved.
• Surplus routed through Treasurer, approved by Commission. This dual-step local workflow (Treasurer holds funds, Commission approves claims) mirrors RSMo 140.230 but is documented explicitly by the Collector’s page directing claimants to the Treasurer rather than the Commission directly.
• No Chapter 141 judicial foreclosure confirmed locally. The Collector’s official procedure describes only Chapter 140 certificate sales. Although Chapter 141 technically applies to any Missouri county (as amended), Boone County’s actual use of the Chapter 141 judicial route is needs_verification.
• First-class county. Boone County is confirmed as a first-class county under RSMo Ch. 48. Appeals deadline for assessed value is August 15 for first-class counties.

C6. Records Access

• Parcel search (Assessor): https://report.boonecountymo.org/mrcjava/servlet/AS00_MP.I00260s (search by parcel number, owner name, or address)
• Parcel information viewer (GIS/aerial): https://maps.boonemo.gov/viewers/AS_ParcelMapping_v1/
• GIS Hub (ArcGIS): https://data-boonecountymogis.hub.arcgis.com/
• Recorder / deed search: https://boonemo.icounty.com/ (iRecord Search; real estate documents 1965–present, tax liens, marriage records; subscription tiers available)
• Tax sale parcel viewer (delinquent parcels): https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00380s
• Tax payment portal: https://www.boonemo.gov/collector/disclaimer.asp?SEARCH=BillSearch (online e-check or credit card; phone: 1-877-690-3729, jurisdiction code 3517)
• Tax bill search (Collector): https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00260s
• Delinquent sale info page: https://www.boonemo.gov/collector/real-estate-tax/delinquent.asp
• Recorder online services: https://www.boonemo.gov/recorder/online-services/

C7. Meta

• sources:

  • {type: official, url: “https://www.boonemo.gov/collector/real-estate-tax/delinquent.asp”, retrieved: 2026-06-02} — primary source for sale date/location/platform/bidder requirements/redemption/surplus venue
  • {type: official, url: “https://www.boonemo.gov/collector/”, retrieved: 2026-06-02} — Collector office address, phone, email, hours
  • {type: official, url: “https://www.boonemo.gov/collector/real-estate-tax/”, retrieved: 2026-06-02} — real estate tax overview; fourth Monday August; courthouse-steps/commission chambers location
  • {type: official, url: “https://www.boonemo.gov/collector/contact.asp”, retrieved: 2026-06-02} — Collector Brian McCollum confirmed
  • {type: official, url: “https://www.boonemo.gov/treasurer/”, retrieved: 2026-06-02} — Treasurer Jenna Redel; address; phone; unclaimed property role
  • {type: official, url: “https://www.boonemo.gov/treasurer/unclaimed-property/”, retrieved: 2026-06-02} — unclaimed property 3-year hold then state; no charge for claims
  • {type: official, url: “https://www.boonemo.gov/recorder/”, retrieved: 2026-06-02} — Recorder Bob Nolte; address; phone; online deed search
  • {type: official, url: “https://www.boonemo.gov/recorder/online-services/”, retrieved: 2026-06-02} — iRecord Search URL (boonemo.icounty.com); parcel map URL
  • {type: official, url: “https://www.boonemo.gov/commission/”, retrieved: 2026-06-02} — Commission address, phone, commissioners (Kendrick, Aldred, Thompson)
  • {type: official, url: “https://www.boonemo.gov/sheriff/”, retrieved: 2026-06-02} — Sheriff Dwayne Carey; 2121 County Dr.; (573) 875-1111
  • {type: official, url: “https://www.boonemo.gov/contact-officials.asp”, retrieved: 2026-06-02} — Circuit Clerk Sherry Terrell confirmed; all elected officials verified
  • {type: official, url: “https://www.boonemo.gov/hours-location.asp”, retrieved: 2026-06-02} — all office addresses/phones cross-verified
  • {type: official, url: “https://www.boonemo.gov/collector/payment-methods.asp”, retrieved: 2026-06-02} — payment methods; phone pay (877-690-3729 / code 3517); online portal
  • {type: official, url: “https://www.boonemo.gov/assessor/faqs.asp”, retrieved: 2026-06-02} — first-class county status confirmed (“which includes Boone”)
  • {type: official, url: “https://www.boonemo.gov/assessor/viewers.asp”, retrieved: 2026-06-02} — parcel mapping viewer URLs
  • {type: official, url: “https://maps.boonemo.gov/viewers/AS_ParcelMapping_v1/”, retrieved: 2026-06-02} — parcel information viewer confirmed
  • {type: official, url: “https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00380s”, retrieved: 2026-06-02} — tax sale parcel viewer confirmed
  • {type: official, url: “https://report.boonecountymo.org/mrcjava/servlet/CO00_MP.I00260s”, retrieved: 2026-06-02} — Collector tax bill search portal
  • {type: official, url: “https://report.boonecountymo.org/mrcjava/servlet/AS00_MP.I00260s”, retrieved: 2026-06-02} — Assessor parcel search portal
  • {type: official, url: “https://boonemo.icounty.com/”, retrieved: 2026-06-02} — Recorder deed search (iRecord Search); documents 1965–present
  • {type: official, url: “https://data-boonecountymogis.hub.arcgis.com/”, retrieved: 2026-06-02} — Boone County GIS Hub
  • {type: official_document, url: “https://www.boonemo.gov/clerk/WebPublish/commission/orders/2024/20240903.pdf”, retrieved: 2026-06-02} — Commission Order declaring $52,452.98 surplus from Aug 26, 2024 tax sale (PDF binary — content confirmed via search snippet citing document)
  • {type: statute, url: “https://revisor.mo.gov/main/OneSection.aspx?section=140.230”, retrieved: 2026-06-02} — RSMo 140.230 surplus waterfall; 90-day claim; 3-yr school fund escheat; county commission approval; interpleader
  • {type: statute, url: “https://revisor.mo.gov/main/OneSection.aspx?section=140.250”, retrieved: 2026-06-02} — fourth Monday August; post-third no redemption (inherited from missouri state page)
  • {type: statute, url: “https://revisor.mo.gov/main/OneSection.aspx?section=140.340”, retrieved: 2026-06-02} — 1-yr redemption; 10%/8% interest; formula (inherited from missouri state page)
  • {type: statute, url: “https://revisor.mo.gov/main/OneSection.aspx?section=48.020”, retrieved: 2026-06-02} — county classification ($900M+ assessed valuation = first class); Boone County confirmed first class
  • {type: secondary, url: “https://www.taxsaleresources.com/counties/boone-county-missouri”, retrieved: 2026-06-02} — corroborating sale details; collector contact (Brian McCollum)

• needs_verification:

  1. Surplus claim form URL/PDF. The Collector directs claimants to the Treasurer’s office but no dedicated PDF or form number is publicly posted. Confirm by calling (573) 886-4365 or emailing treasurer@boonemo.gov. (Gap: Row 2 — honest gap.)
  2. Unclaimed surplus list. Whether the Treasurer or Collector publishes a list of available surplus from each year’s sale on a public URL. (Gap: Row 2.)
  3. Chapter 141 activation. Whether Boone County has ever activated or used a Chapter 141 judicial tax foreclosure (circuit court / sheriff’s sale) route in addition to Chapter 140. No evidence found on official county pages; practice appears to be Chapter 140 only. (Gap: Row 2.)
  4. 2025 sale notice PDF. The PDF at https://www.boonemo.gov/collector//common/pdf/ToTaxSale-2025.pdf returned HTTP 404 on direct fetch. The August 25, 2025 date is confirmed from the Collector’s delinquent-sale page and search-result snippet of the notice. (Low risk; date confirmed.)
  5. Post-third $200 bidder fee (SB 750, 2024). Missouri SB 750 (2024) added a non-reimbursable$200 bidder fee requirement for post-third sales. Confirm whether Boone County has implemented this for sealed-bid offerings. (Gap: Row 2.)
  6. Circuit Court Clerk URL. The 13th Circuit URL (courts.mo.gov/hosted/circuit13/) returned 403 on direct fetch. Sherry Terrell as current clerk confirmed via boonemo.gov/contact-officials.asp.

• cross_links: missouri, right-of-redemption, surplus-funds, tyler-v-hennepin-county, jones-v-flowers, schlereth-v-hardy-2009, due-process-notice, treasurer-sale, bankruptcy-automatic-stay, federal-tax-lien-redemption, heirs-property

• changelog:

  • 2026-06-02 — initial population from Boone County official pages (boonemo.gov collector, treasurer, recorder, commission, sheriff, assessor, contact-officials); RSMo 140.230/250/340/405 (state layer); 2024 sale surplus $52,452.98 from Commission Order; first-class county status confirmed via Assessor FAQ.

▸ For Investors / Operators — Boone County holds its annual in-person certificate sale on the fourth Monday of August (2026: August 24) at 10:00 a.m. in the Commission Chambers, 801 E. Walnut St., Columbia. Buyers must be present (no proxy without prior arrangements for non-residents), sign a no-delinquency affidavit, and pay immediately in certified funds (cashier’s check, money order, bank draft, or cash). Properties that go unsold through three consecutive annual auctions may be offered by sealed bid with no redemption period. The redemption period on first/second-offering properties is one year (RSMo 140.340). No online auction vendor is used.

▸ For Former Owners — Surplus claims in Boone County follow a dual-step process under RSMo 140.230: obtain the claim form from Treasurer Jenna Redel (801 E. Walnut St., Rm 205, Columbia; 573-886-4365; treasurer@boonemo.gov), then have the claim approved by the Boone County Commission (Rm 333, same address; 573-886-4305). The filing deadline is 90 days after the redemption period expires. Unclaimed surplus held by the Treasurer for three years becomes the permanent school fund of the county under RSMo 140.230. The 2024 sale generated $52,452.98 in surplus (Commission Order, September 3, 2024).

Legal information, not legal advice. This page summarizes publicly available information about Boone County, Missouri tax-sale procedures as of the last-verified date. Laws and local procedures change; verify all claims against current primary sources before acting. Nothing on this page constitutes legal advice or creates an attorney-client relationship.