The sheriff shall report the sale to the court, with a description of the different parcels of the land sold, the names of the respective purchasers and the sale prices. He shall also file with the court a statement of all amounts received and all costs and expenses incurred in effecting the sale.
Rule 96.26.Sheriff's Report--Contents.
Part III · Rule 96: Partition of Real and Personal Property · Last amended January 1, 1981 · Last verified July 22, 2026
In one sentenceRule 96.26 requires the sheriff to report the sale to the court, describing each parcel sold, naming the purchasers and sale prices, and filing a statement of all amounts received and costs and expenses incurred.
Full Text of Rule 96.26
Amendment History
Adopted June 5, 1980, eff. Jan. 1, 1981.
Official Comment
This is substantially the same as prior Rule 96.43.
Plain-English Summary
Rule 96.26 requires an accounting after the partition sale takes place. The sheriff must report back to the court with specifics: a description of the different parcels of land that were sold, the names of the respective purchasers, and the price each parcel brought.
Beyond describing what happened at the sale itself, the sheriff must also file a statement covering the financial side — all the money received and all the costs and expenses incurred in carrying out the sale. This financial statement gives the court the information it needs to move to the next step, distributing the proceeds under Rule 96.27, which directs payment of costs and expenses first, with the remainder going to the parties in interest.
This reporting requirement serves as a check on the sale process, giving the court and the parties a clear, documented picture of exactly what was sold, to whom, for how much, and at what cost, before any money changes hands in final distribution.
Frequently Asked Questions
What must the sheriff's report to the court include about the sale itself?
A description of the different parcels sold, the names of the respective purchasers, and the sale prices.
What financial information must the sheriff also file?
A statement of all amounts received and all costs and expenses incurred in effecting the sale.
Why does the court need this report?
It provides the information needed to distribute the sale proceeds under Rule 96.27.
Does this reporting requirement apply when a commissioner conducts the sale instead of the sheriff?
The text of Rule 96.26 refers only to the sheriff, unlike neighboring provisions such as Rule 96.19 and Rule 96.24, which impose the same sale and deed-delivery duties on either a sheriff or a commissioner.
What happens after the sheriff files this report?
The court can then direct payment of costs, expenses, and the remaining proceeds to the parties in interest.
Source & verification. Rule text and amendment history are
reproduced verbatim from the Missouri State & Federal Court Rules, adopted by the
Supreme Court of Missouri. Last verified July 22, 2026. ·
Official source
Also known as: sheriff report sale contentspartition sale accountingpurchase price report partitionsheriff statement of costs partition