Section 137.119 – Filing of subdivision plat not to affect classification or increase appraised value — exception.
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 […]
Section 137.120 – Property list, contents.
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, […]
Section 137.122 – Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
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 […]
Section 137.123 – Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
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 […]
Section 137.125 – Procedure in case of absence from property and of death.
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 […]
Section 137.130 – Assessor to make physical inspection, when — assessment.
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 […]
Section 137.135 – Duplicate list to be left if made during absence of owner.
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 […]
Section 137.150 – Assessor and other officers to administer oaths — failure of assessor — penalty.
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 […]
Section 137.155 – Form of oath — refusal to make oath — penalty.
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 […]
Section 137.160 – Assessment of discovered real property — notice to state tax commission.
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 […]