Recent Missouri Case: Tax Sale Does Not Extinguish Sewer District Lien

Missouri Constitution’s Hancock Amendment bars political subdivisions from levying a tax without voter approval, but a sewer district’s bill based on an owner’s voluntary connection to the system is a fee, not a tax.  Further, Missouri statutes generally extinguish inferior assessments upon a delinquent tax sale, but specifically give the sewer district’s bill the same priority as State and county taxes, which are superior to all other liens, and which are exempt from recording requirements, and which even survive a tax sale.
Eclipse Property Development v. Ammari, et al., ED109298