MO Rev Stat § 137.490 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.490 - Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.

Effective - 28 Aug 2008   137.490. Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents. — 1. The assessor, or his deputies under his direction, shall assess all the taxable real property within the city and all tangible personal property taxable by the city under the laws of this state in the manner provided in sections 137.485 to 137.550 and as otherwise provided by law, and for that purpose the assessor may divide and assign the work or any of it among them. They shall commence their assessment on the first day of January in each year and complete the assessment, and the deputies make their final reports thereof to the assessor, on or before the first day of July next following. The assessor shall see that the assessment is made uniform and equal throughout the city. If the assessor proposes to increase any assessment of real property, he shall give notice of the fact to the person owning the property affected, his agent or representative, by personal notice, or by mail directed to the last known address.  2. Effective January 1, 2009, the assessor, or his or her deputies under his or her direction, shall commence their assessment on the first day of January in each year and complete the assessment, and the deputies make their final reports thereof to the assessor, on or before the first day of March next following. The assessor shall see that the assessment is made uniform and equal throughout the city. If the assessor proposes to increase any assessment of real property, the assessor shall, on or before the fifteenth day of June, give notice of the fact and, in a year of general reassessment, the city shall provide notice of the projected tax liability likely to result from such an increase to the person owning the property affected, his or her agent or representative, by personal notice, or by mail directed to the last known address. Notice of the projected tax liability from the city shall accompany the notice of increased valuation from the assessor.  3. The notice of projected tax liability, required under subsection 2 of this section, from the city shall include:  (1) Record owner's name, address, and the parcel number of the property;  (2) A list of all political subdivisions levying a tax upon the property of the record owner;  (3) The projected tax rate for each political subdivision levying a tax upon the property of the record owner, and the purpose for each levy of such political subdivisions;  (4) The previous year's tax rates for each individual tax levy imposed by each political subdivision levying a tax upon the property of the record owner;  (5) The tax rate ceiling for each levy imposed by each political subdivision levying a tax upon the property of the record owner;  (6) The contact information for each political subdivision levying a tax upon the property of the record owner;  (7) A statement identifying any projected tax rates for political subdivisions levying a tax upon the property of the record owner, which were not calculated and provided by the political subdivision levying the tax; and  (8) The total projected property tax liability of the taxpayer. ­­-------- (L. 1945 p. 1859 § 7, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)