If someone buys, gets a mortgage on, or rents property that was sold or transferred by the person in charge of a dead person's estate, the state cannot put a tax lien on that property. The state's claim for estate taxes does not follow the property to the new owner, borrower, or renter.
473.527. Taxes not in hands of . — The of the state for shall not extend to any interest acquired by a purchaser, , or through any made by an or under a power contained in a or under of the court.
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Source & history notes
(L. 1955 p. 385 § 189)
Related Missouri laws
Brokers', abstracting, and auctioneers' fees
RSMo 473.530
Execution of conveyance or lease where personal representative resigns, dies or has letter revoked
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Conveyance executed, contents
RSMo 473.520
New sale ordered, when
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Exchange of property
RSMo 473.537
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.