Section 137.210 – Assessor to examine and compare lists — assessor’s book.
Effective – 28 Aug 1959 137.210. Assessor to examine and compare lists — assessor’s book. — The assessor shall examine and compare the list of property delivered by individuals with the plats and maps, and after diligent efforts to ascertain all taxable property in his county shall make a complete list of all the real […]
Section 137.215 – Books to be divided into two parts — land list and personal property list — method of making list.
Effective – 28 Aug 1945 137.215. Books to be divided into two parts — land list and personal property list — method of making list. — 1. In all counties, except in the city of St. Louis, the assessor’s books shall be arranged or divided into two parts only, part first to be known and […]
Section 137.220 – Assessor to prepare plats to all tracts and lots.
Effective – 28 Aug 1945 137.220. Assessor to prepare plats to all tracts and lots. — The assessor of St. Louis City shall cause to be prepared plats covering all tracts and lots of land in said city, and the county assessor in every county where the county commission shall have passed an order requiring […]
Section 137.225 – Assessor to be provided with real estate book and personal assessment book.
Effective – 28 Aug 2018, 2 histories 137.225. Assessor to be provided with real estate book and personal assessment book. — 1. In all counties, except the City of St. Louis, the assessor shall be provided with two books, one to be called the “real estate book”, and the other to be called the “personal […]
Section 137.230 – When section 137.225 does not apply.
Effective – 28 Aug 1963 137.230. When section 137.225 does not apply. — 1. Nothing in section 137.225 shall be construed to apply to counties which have already adopted a method of plats and abstracts to facilitate the assessment and collection of the revenue; nor shall the provisions of section 137.225 apply to counties having […]
Section 137.235 – Assessor’s books to have three columns for values — extension of taxes.
Effective – 28 Aug 1945 137.235. Assessor’s books to have three columns for values — extension of taxes. — In preparing said assessor’s book, each county assessor shall provide therein three columns for values. The first to contain the total assessed valuation of tangible personal property assessed to each individual, and the assessed valuation of […]
Section 137.237 – Tax-exempt properties, assessor to compile list for state tax commission.
Effective – 28 Aug 1989 137.237. Tax-exempt properties, assessor to compile list for state tax commission. — The county assessor of each county and the assessor of any city not within a county shall, beginning January 1, 1989, and every odd-numbered year thereafter, identify, list, and state the true value in money of the property […]
Section 137.240 – County commissions to furnish additional books when necessary.
Effective – 28 Aug 1959 137.240. County commissions to furnish additional books when necessary. — In every county where, from the length of the assessment lists, it appears to the county commission of the county to be impossible or impracticable to include the lists in one book, the commission shall enter of record an order […]
Section 137.243 – Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
Effective – 28 Aug 2010, 2 histories 137.243. Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure. — 1. To determine the “projected tax liability” required by subsections 2 and 4 of section 137.180, subsection 3 of section 137.355, and […]
Section 137.245 – Assessor to prepare and return assessor’s book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when.
Effective – 28 Aug 2008 137.245. Assessor to prepare and return assessor’s book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when. — 1. The assessor shall make out and return to the county governing body, on or before the first day of July in […]