Effective – 28 Aug 1963 137.116. Department of revenue to furnish lists of motor vehicles. — 1. The department of revenue shall annually transmit as of January first of each year to the county assessor of each county and of the city of St. Louis, a list showing the description of all motor vehicles, motor […]
Effective – 28 Aug 1959 137.117. Recorder to furnish list of real estate transfers (third and fourth class counties). — The circuit clerk and ex officio recorder of deeds of each county of the fourth class and of each county of the third class wherein the offices are combined, and the recorder of deeds of […]
Effective – 02 Jul 1993 137.119. Filing of subdivision plat not to affect classification or increase appraised value — exception. — The filing of a real property subdivision plat with the recorder of deeds shall not, singularly, result in a change in classification or an increase in the appraised value of such property. All contiguous […]
Effective – 28 Aug 1989 137.120. Property list, contents. — The lists required by section 137.115 shall contain: (1) A list of all the real estate; (2) A list of all the livestock, poultry, and bee colonies, showing the total number of each; (3) An aggregate statement of all lawn and garden tractors, harvesting equipment, […]
Effective – 28 Aug 2008, 2 histories 137.122. Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions. — 1. As used in this section, the following terms mean: (1) “Business personal property”, tangible personal property which is used in a trade or business or used for production […]
Effective – 28 Aug 2021 137.123. Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed. — 1. Beginning January 1, 2022, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses wind energy directly to generate […]
Effective – 28 Aug 1945 137.125. Procedure in case of absence from property and of death. — 1. If any person required by this chapter to list property shall be sick or absent when the assessor calls for a list of his property, the assessor shall leave at the office, or the usual place of […]
Effective – 28 Aug 2005 137.130. Assessor to make physical inspection, when — assessment. — Whenever there shall be any taxable personal property in any county, and from any cause no list thereof shall be given to the assessor in proper time and manner, or whenever the assessor has insufficient information to assess any real […]
Effective – 28 Aug 1945 137.135. Duplicate list to be left if made during absence of owner. — Whenever an assessment of property is made in the absence of the owner thereof, a duplicate list of such assessment shall be left, at the time of assessment, with some other member of the family not less […]
Effective – 28 Aug 1945 137.150. Assessor and other officers to administer oaths — failure of assessor — penalty. — Assessors and deputy assessors, county and circuit clerks, notaries public, commissioners of the county commissions, associate circuit judges, and all other judicial officers, are empowered and authorized to administer any oath relating to the assessment […]
Effective – 28 Aug 2003 137.155. Form of oath — refusal to make oath — penalty. — 1. The oath to be signed and affirmed or sworn to by each person making a list of property required by this chapter is as follows: I, ______, do solemnly swear, or affirm, that the foregoing list contains […]
Effective – 28 Aug 1945 137.160. Assessment of discovered real property — notice to state tax commission. — If the assessor discovers any real property, presumed to be subject to taxation, which has not been returned to him by the clerk, he shall assess such property and enter the same on the assessment list. And […]
Effective – 28 Aug 1945 137.165. Procedure of assessing real estate omitted from tax books. — If by any means any tract of land or town lot shall be omitted in the assessment of any year or series of years, and not put upon the assessor’s book, the same, when discovered, shall be assessed by […]
Effective – 28 Aug 1945 137.170. Each tract of land charged with its own taxes — notice to owner. — Each tract of land or lot shall be chargeable with its own taxes, no matter who is the owner, nor in whose name it is or was assessed. The assessment of land or lots in […]
Effective – 28 Aug 1945 137.175. Failure to assess taxable property — method of subsequent assessments. — Whenever there has been a failure to assess the taxable property in any county for any year or years, the assessor of said county for the time being shall assess the property for the year or years in […]
Effective – 28 Aug 1961 137.177. Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor. — 1. The term “building” as used in this section means an edifice composed of brick, marble, wood or some other proper substance, erected or constructed, designed to stand more […]
Effective – 28 Aug 2010, 2 histories 137.180. Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents. — 1. Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase, either in person, […]
Effective – 28 Aug 1945 137.185. Tracts less than one-sixteenth of a section. — 1. In all cases where any person, company or corporation may hereafter divide any tract of land into parcels less than one-sixteenth part of a section or otherwise, in such manner that such parcels cannot be described in the usual manner […]
Effective – 28 Aug 1945 137.190. Penalty for violation of section 137.185. — Any person, company or corporation that may hereafter violate the provisions of section 137.185 shall upon conviction be deemed guilty of a misdemeanor. ——– (RSMo 1939 § 10989, A.L. 1945 p. 1782 § 43) Prior revisions: 1929 § 9798; 1919 § 12808; […]
Effective – 28 Aug 1945 137.195. County commissions to procure plats from United States land office. — Each county commission of this state shall procure from the register of the United States land office and keep on file plats of all townships and parts of townships in their respective counties, showing the county lines on […]
