reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.119 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 lots and lands for which a plat has been filed shall be combined and valued as a single parcel if no improvements have been made to such lots or lands. The provisions of this section shall not affect property assessed under the provisions of section 137.082. ­­-------- (L. 1993 H.B. 541 § 2)  Effective 7-2-93
MO Rev Stat § 137.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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, drilling machines, irrigation systems, farm machinery and implements;  (4) All automobiles, trucks, motorcycles, minibikes, motorized and recreational vehicles, airplanes and all other motor vehicles;  (5) All home, boat and other trailers; mobile homes; boats; boat motors; and all other tangible personal property not exempt by law from taxation. ­­-------- (RSMo 1939 § 10950, A.L. 1945 p. 1782 § 10, A.L. 1972 S.B. 450, A.L. 1974 S.B. 333, A.L. 1989 H.B. 181 & 633)  Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348
MO Rev Stat § 137.123 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 electricity, thirty-seven and one-half percent of the original costs shall be the true value in money of such property. Such value shall begin the year immediately following the year of construction of the property. The original costs shall reflect either:  (1) The actual and documented original property cost to the taxpayer, as shall be provided by the taxpayer to the assessor; or  (2) In the absence of actual and documented original property cost to the taxpayer, the estimated cost of the property by the assessor, using an authoritative cost guide.  2. Nothing in this section shall be construed to prohibit a project from engaging in enhanced enterprise zone agreements under sections 135.950 to 135.973 or similar tax abatement agreements with state or local officials or to affect any existing enhanced enterprise zone agreements. ­­-------- (L. 2021 H.B. 734)
MO Rev Stat § 137.125 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 residence or business of such person, a printed assessment blank and a printed notice, requiring such person to make out and mail or take to the office of said assessor, not more than twenty days from the date of such notice, a sworn statement of the property which he is required to list.  2. If any such person shall have died prior to the time when the assessor calls for such list, the assessor shall deliver such assessment blank and printed notice to the executor or administrator of such deceased person, and such executor or administrator shall make out and deliver to the assessor such sworn statement of all the property of such decedent.  3. The date of leaving such notice and the name of the person required to list the property shall be carefully noted by the assessor; and if any such person shall neglect or refuse to deliver the statement, properly made out, signed and sworn to as required, the assessor shall make the assessment, as required by this chapter. ­­-------- (RSMo 1939 § 10951, A.L. 1945 p. 1782 § 11)  Prior revisions: 1929 § 9757; 1919 § 12767; 1909 § 11349
MO Rev Stat § 137.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 property, the assessor or an employee of the assessor shall assess the property based upon a physical inspection or on the best information the assessor can obtain; and for that purpose the assessor or an employee of the assessor shall have lawful right to enter into any lands and make any examination and search which may be necessary to assess such real property only when the assessor is entering because the assessor has insufficient information to assess such real property or to assess such personal property only when the assessor is entering because no list of taxable personal property has been given, and may examine any person upon oath touching the same. The assessor or an employee of the assessor shall not enter the interior of any structure on any real property as part of the inspection to assess such property without permission. The assessor shall list, assess and cause taxes to be imposed upon omitted taxable personal property in the current year and in the event personal property was also subject to taxation in the immediately preceding three years, but was omitted, the assessor shall also list, assess and cause taxes to be imposed upon such property. ­­-------- (RSMo 1939 § 10954, A.L. 1945 p. 1782 § 14, A.L. 1999 S.B. 19 and S.B. 219, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 9760; 1919 § 12770; 1909 § 11352
MO Rev Stat § 137.135 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 than fifteen years of age, or with whoever may be in charge of such property. If the owner of the property is a nonresident, and neither he nor his agent is present when the assessment is made, a duplicate of the assessment shall be mailed by the assessor to the owner at his last address, if known. ­­-------- (RSMo 1939 § 10987, A.L. 1945 p. 1782 § 18)  Prior revisions: 1929 § 9796; 1919 § 12806; 1909 § 11388
MO Rev Stat § 137.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 of property required by this chapter, and the assessor shall be liable to a fine of not less than ten dollars, to be recovered by suit or by indictment, for each list he shall receive without the same has been duly sworn to before some such officer; provided, he shall not be subject to a fine in any case where he or his deputy has made out the same on his own knowledge or information, in the absence of the person whose property is listed, or where he or his deputy has made it out on the refusal of the taxpayer to make it out and to swear to it; and it shall be the duty of the court having jurisdiction in criminal cases to give this section in charge of the grand jury at each term of the court. ­­-------- (RSMo 1939 § 10952, A.L. 1945 p. 1782 § 16)  Prior revisions: 1929 § 9758; 1919 § 12768; 1909 § 11350
MO Rev Stat § 137.155 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 a true and correct statement of all the tangible personal property, made taxable by the laws of the state of Missouri, which I owned or which I had under my charge or management on the first day of January, 20______. I further solemnly swear, or affirm, that I have not sent or taken, or caused to be sent or taken, any property out of this state to avoid taxation. So help me God.  2. Any person who refuses to make oath or affirmation to his list, when required so to do by the assessor or his deputy, shall, upon conviction, be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions under this section.  3. The list and oath shall be filed by the assessor, after the assessor has completed the assessor's books, in the office of the county clerk, who, after entering the filing thereon, shall preserve and safely keep them. ­­-------- (RSMo 1939 § 10953, A.L. 1945 p. 1782 § 17, A.L. 1959 H.B. 108, A.L. 1978 H.B. 1634, A.L. 1989 S.B. 127, et al., A.L. 2003 H.B. 57)  Prior revisions: 1929 § 9759; 1919 § 12769; 1909 § 11351  (2001) Section allowing taxpayer to affirm, rather than swear to, property list and permits deletion of phrase referring to God is constitutional. Oliver v. State Tax Commission of Missouri, 37 S.W.3d 243 (Mo.banc).
MO Rev Stat § 137.160 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 if, upon the return of such list to the clerk, it shall appear that any such real property has not been returned by the state tax commission, it shall be the duty of the clerk to advise the state tax commission of the facts, describing the property so returned by the assessor, and the state tax commission shall ascertain the true condition of such real property, and advise the said clerk thereof, who shall correct the records of his office in accordance with the facts in the case. ­­-------- (RSMo 1939 § 10977, A.L. 1945 p. 1782 § 19)  Prior revisions: 1929 § 9788; 1919 § 12798; 1909 § 11380
MO Rev Stat § 137.165 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.165 - Procedure of assessing real estate omitted from tax books.

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 the assessor for the time being, and placed upon his book before the same is returned to the court, with all arrearages of tax which ought to have been assessed and paid in former years charged thereon. ­­-------- (RSMo 1939 § 10978, A.L. 1945 p. 1782 § 20)  Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381
MO Rev Stat § 137.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.170 - Each tract of land charged with its own taxes — notice to owner.

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 numerical order, or by plats and a land list in alphabetical order, as provided in this chapter, shall be deemed and taken in all courts and places to impart notice to the owner or owners thereof, whoever or whatever they may be, that it is assessed and liable to be sold for taxes, interest and costs chargeable thereon; and no error or omission in regard to the name of any person, with reference to any tract of land or lot, shall in any wise impair the validity of the assessment thereof for taxes. ­­-------- (RSMo 1939 § 10984, A.L. 1945 p. 1782 § 22)  Prior revisions: 1929 § 9793; 1919 § 12803; 1909 § 11385  (1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.
MO Rev Stat § 137.175 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.175 - Failure to assess taxable property — method of subsequent assessments.

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 which said failure shall have occurred. Such assessment shall be made at the same time as is now provided by law for the assessment of property, the assessment for each year to be in a separate book. In making the said assessment, and in all subsequent proceedings thereon, the assessor, county commission, clerk of the county commission and collector shall be governed by the same law as is now in force for the assessment and collection of taxes, and shall receive the same compensation as is now provided by law for similar duties. ­­-------- (RSMo 1939 § 11000, A.L. 1945 p. 1782 § 23)  Prior revisions: 1929 § 9810; 1919 § 12819; 1909 § 11401
MO Rev Stat § 137.177 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.177 - Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.

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 or less permanently, and covering a space of land for use as a dwelling, storehouse, factory, shelter for beasts or some other useful purpose.  2. (1) The county commission in counties of class two with a population of less than seventy-five thousand adjoining a county of the first class may by order duly made of record require that before any person shall erect or construct any building, the cost of which exceeds six hundred dollars, upon any lands lying and situate outside the corporate limits of any incorporated city in such counties he shall first file an application for a building permit with the county clerk of such county, which said application shall describe by metes and bounds the lands upon which the erection or construction of a building or buildings proposed and a general description of the building or buildings to be constructed or erected thereon;  (2) Before any such order shall become effective, it shall be published once each week for three consecutive weeks in at least one newspaper of general circulation in the county.  3. Upon receipt of such application the county clerk of such county shall immediately prepare a building permit in the customary form and shall issue the same to the applicant upon the payment by the applicant of the building permit fee of five dollars.  4. The county clerk of such counties shall keep a true and accurate record of the building permits so issued and shall, on the first day of January and the first day of July of each year, deliver to the county assessor a list of all building permits issued for the previous six-month period.  5. Any person who shall construct or erect or attempt to construct or erect any building in such county without first securing a building permit as provided in this section shall be guilty of a misdemeanor.  6. The provisions herein shall not apply to those counties which have adopted a planning and zoning commission under chapter 64 and shall become inoperative and of no effect in those counties which may hereafter adopt a planning and zoning commission under chapter 64. ­­-------- (L. 1957 p. 798 §§ 1 to 5, A.L. 1961 p. 606)
MO Rev Stat § 137.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.190 - Penalty for violation of section 137.185.

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; 1909 § 11390
MO Rev Stat § 137.195 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.195 - County commissions to procure plats from United States land office.

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 a scale sufficiently large to show the sections and parts of sections, by their legal subdivisions, and all lands subject to taxation at that time, and also all private land claims with the name of the original claimant, the number of the survey and the number of acres. ­­-------- (RSMo 1939 § 10966, A.L. 1945 p. 1782 § 30)  Prior revisions: 1929 § 9771; 1919 § 12781; 1909 § 11363
MO Rev Stat § 137.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.200 - Plats or maps lost — duty of county commissions.

Effective - 28 Aug 1945   137.200. Plats or maps lost — duty of county commissions. — In any county where land plats or maps have been lost or destroyed, the county commission of such county shall procure others to supply the places of those so lost or destroyed; and where any county commission fails to procure such maps or plats at least sixty days before the time for commencing the assessment in any year, it shall be the duty of the assessor of such county to procure them, to be paid for by the county. ­­-------- (RSMo 1939 § 10967, A.L. 1945 p. 1782 § 31)  Prior revisions: 1929 § 9776; 1919 § 12786; 1909 § 11368
MO Rev Stat § 137.205 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.

Effective - 28 Aug 1945   137.205. Assessor to have free access to plats and maps — board to compare — omissions. — The assessor shall have free access to all land plats and maps during the time of assessment with a view to ascertain what lands are taxable; and upon the return of the assessor's books to the board of equalization, the said board shall compare the same with the plats and maps of the county; and in all cases where any lands have been omitted by the assessor, they shall be placed in the assessor's books and assessed as other lands are required to be assessed by this chapter. ­­-------- (RSMo 1939 § 10968, A.L. 1945 p. 1782 § 32)  Prior revisions: 1929 § 9777; 1919 § 12787; 1909 § 11369
MO Rev Stat § 137.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 and tangible personal property taxable by his county to be called the assessor's book. ­­-------- (RSMo 1939 § 10969, A.L. 1945 p. 1782 § 33, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9778; 1919 § 12788; 1909 § 11370
MO Rev Stat § 137.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|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 an alphabetical arrangement of the land list, shall cause to be prepared plats covering all tracts and lots of lands in such county, showing upon the respective pieces of property, as marked down on said plats, the names of the persons to whom each tract or lot was assessed for each year; he shall cause the changes for the assessment of the following years to be marked in different inks, stating on the first leaf of each plat book for what years the different inks were used, and such plats shall not be used to record the changes for a longer period than seven assessment years on each set of plats; and in every such county where an alphabetical arrangement of the land list shall be adopted by order of the county commission, such commission shall allow to the assessor a reasonable compensation for preparing such plat and procuring the books therefor. ­­-------- (RSMo 1939 § 10972, A.L. 1945 p. 1782 § 35)  Prior revisions: 1929 § 9781; 1919 § 12791; 1909 § 11373