- All lands and lots on which taxes are delinquent and unpaid are subject to sale at public auction.
- The tax sale is held annually on the 4th Monday in August commencing at 10:00 A.M. at the McDonald County Courthouse.
- Delinquent taxes with penalty, interest and costs may be paid to the County Collector at any time prior to the sale of the property.
- The list of properties subject to sale is published in a local newspaper for three consecutive weeks prior to sale.
- The sale is officiated by the McDonald County Collector. Bidding begins for the amount of taxes, penalties and sales costs.
- Buyers must be present to bid.
- Each parcel offered for sale is individually identified by brief legal description.
- Buyer must sign an affidavit stating that he/she is not currently delinquent on any tax payments on any property. Failure to sign such affidavit, as well as signing a false affidavit, may invalidate the property purchase. Affidavits are available at the Collector's office of the sale site immediately prior to the tax sale.
- The successful bidder receives a sale sheet identifying the parcel and bid price at the auction. The total purchase price must be paid to the Collector's Office immediately at the close of the sale. Cashier's check, personal check, bank draft, and cash are accepted.
- The Collector issues a Certificate of Purchase to the purchaser. The Certificate of Purchase is retained for one year or until the property is redeemed. Keep certificate in a safe place so it can be returned to the collector.
- The Original property owner may redeem the property any time within one year from the sale date.
- The purchaser may assign ownership of the Certificate of Purchase by completing the assignment portion on the Certificate.. The assignee must be a resident of Missouri. Such assignment must be notarized and presented to the Collector's office to be recorded.
- If the county commission of any county does not designate and appoint a suitable person or persons as trustee or trustees do not accept property after the third offering where no sale occurred then it shall be at the discretion of the collector to sell such land subsequent to the third offering of such land and lots at any time and for any amount.