No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien on the real property, manufactured structure or floating home unless at the time of purchase the taxes were a matter of public record. For the purposes of this section, if the tax roll has not been prepared for the tax year in which the purchase occurred, taxes levied or to be levied for the tax year of purchase are taxes which are a matter of public record. A bona fide purchaser is an individual purchaser of a fee simple interest in a single property, who acquires the property in good faith, in an arm’s-length transaction and for fair market value and adequate consideration. [Formerly 311.220]
Section: Previous 311.219 311.220 311.223 311.226 311.229 311.232 311.234 311.235 311.250 311.252 311.253 311.255 311.260 311.265 311.270 NextLast modified: August 7, 2008