reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.090 - Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2013
*137.090. Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers. —
1. All tangible personal property of whatever nature and character situate in a county other than the one in which the owner resides shall be assessed in the county where the owner resides; except that, houseboats, cabin cruisers, floating boat docks, and manufactured homes, as defined in section 700.010, used for lodging shall be assessed in the county where they are located, and tangible personal property belonging to estates shall be assessed in the county in which the probate division of the circuit court has jurisdiction. Tangible personal property, other than motor vehicles as the term is defined in section 301.010, used exclusively in connection with farm operations of the owner and kept on the farmland, shall not be assessed by a city, town or village unless the farmland is totally within the boundaries of the city, town or village. No tangible personal property shall be simultaneously assessed in more than one county.
2. The assessed valuation of any tractor or trailer as defined in section 301.010 owned by an individual, partner, or member and used in interstate commerce must be apportioned to Missouri based on the ratio of miles traveled in this state to miles traveled in the United States in interstate commerce during the preceding tax year or on the basis of the most recent annual mileage figures available.
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(RSMo 1939 § 10939, A.L. 1945 p. 1799 § 8, A.L. 1961 p. 605, A.L. 1978 H.B. 1634, A.L. 1981 H.B. 531, A.L. 1983 S.B. 63, et al., A.L. 2013 H.B. 1035 merged with S.B. 23 merged with S.B. 148)
Prior revisions: 1929 § 9745; 1919 § 12755; 1909 § 11337
Effective 8-28-13 (S.B. 23); 8-28-13 (S.B. 148); 10-11-13 (H.B. 1035)
*H.B. 1035 effective 10-11-13, see § 21.250. H.B. 1035 was vetoed July 12, 2013. The veto was overridden on September 11, 2013.
CROSS REFERENCE:
Forest cropland, minerals to be taxed separately, 254.190
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.092 - Rental or leasing facilities to submit lessee lists.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008, 2 histories
137.092. Rental or leasing facilities to submit lessee lists. —
1. As used in this section, the following terms mean:
(1)
"Personal property"
, any house trailer, manufactured home, airplane, or aircraft;
(2)
"Rental or leasing facility"
, any manufactured home park, manufactured home storage facility, or any hangar or similar aircraft storage facility.
2. For all calendar years beginning on or after January 1, 2008, every owner of a rental or leasing facility shall, by January thirtieth of each year, furnish the assessor of the county in which the rental or leasing facility is located a list of the lessees located at the rental or leasing facility on January first of each year. The list shall include:
(1) The name of the lessee;
(2) The lessee's address and county of residency.
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(L. 2007 S.B. 30, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.095 - Corporate property, where taxed — tractors and trailers.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2017, 2 histories
137.095. Corporate property, where taxed — tractors and trailers. —
1. The real and tangible personal property of all corporations operating in any county in the state of Missouri and in the City of St. Louis, and subject to assessment by county or township assessors, shall be assessed and taxed in the county in which the property is situated on the first day of January of the year for which the taxes are assessed, and every general or business corporation having or owning tangible personal property on the first day of January in each year, which is situated in any other county than the one in which the corporation is located, shall make return to the assessor of the county or township where the property is situated, in the same manner as other tangible personal property is required by law to be returned, except that all motor vehicles which are the property of the corporation and which are subject to regulation under chapter 390 shall be assessed for tax purposes in the county in which the motor vehicles are based.
2. For the purposes of subsection 1 of this section, the term
"based"
means the place where the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled, except that leased passenger vehicles shall be assessed at the residence of the driver or, if the residence of the driver is unknown, at the location of the lessee.
3. The assessed valuation of any tractor or trailer as defined in section 301.010 owned by a corporation and used in interjurisdictional commerce must be apportioned to Missouri based on the ratio of miles traveled in this state to miles traveled in interjurisdictional commerce during the preceding tax year or on the basis of the most recent annual mileage figures available regardless of the state in which the International Registration Plan fleet under which such tractor or trailer operates or maintains its base jurisdiction. Where historical distance records are unavailable, the average per-vehicle distance chart as described in section 320 of the International Registration Plan and which is provided to counties by department of transportation carrier services, or any other reasonable source of distance data, may be used.
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(L. 1945 p. 1799 § 9, L. 1945 p. 1782 § 27, A.L. 1959 H.B. 108, A.L. 1965 p. 255, A.L. 1994 S.B. 652 merged with S.B. 662 & 459, A.L. 2013 H.B. 1035 merged with S.B. 23 merged with S.B. 148, A.L. 2017 S.B. 225)
(1966) The word "situated" as used in this section connotes a more or less permanent location or situs. Buchanan County v. State Tax Commission (Mo.), 407 S.W.2d 910.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.098 - College fraternity and sorority real property, how assessed.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1986
137.098. College fraternity and sorority real property, how assessed. —
For the purposes of assessments of real property under chapter 137, property used for housing students owned by a fraternity and sorority recognized by a public or private college or university within this state shall be considered to be a cooperative housing association.
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(L. 1986 S.B. 751 § 1 subsec. 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2007, 2 histories
137.101. Charitable organizations, exemption from property taxes — assessor's duties. —
1. The activities of nationally affiliated fraternal, benevolent, or service organizations which promote good citizenship, humanitarian activities, or improve the physical, mental, and moral condition of an indefinite number of people are purposes purely charitable within the meaning of Subsection 1 of Section 6 of Article X of the Constitution and local assessing authorities may exempt such portion of the real and personal property of such organizations as the assessing authority may determine is utilized in purposes purely charitable from the assessment, levy, and collection of taxes.
2. If, at any time, an assessor finally determines, after any and all hearings or rightful appeals, that personal property, upon which an organization would otherwise owe taxes but for the provisions of subsection 1 of this section or subdivision (5) of section 137.100, is not used for purposes purely charitable, or for purposes described in subdivision (5) of section 137.100, then the assessor shall notify the department of revenue of such final determination within thirty days.
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(L. 1986 H.B. 1022, et al. § 1, A.L. 2004 S.B. 1394, A.L. 2007 H.B. 654 & 938)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.110 - Assessment blanks, books and supplies, furnished, when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1983
137.110. Assessment blanks, books and supplies, furnished, when. —
The state tax commission shall design the necessary assessment blanks, which design shall be furnished to the assessor at least one hundred twenty days prior to January first of each year. The assessor shall purchase assessment blanks, assessment books, and all necessary supplies relating to the assessment process at the expense of the county assessment fund.
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(RSMo 1939 § 10950, A.L. 1945 p. 1782 §§ 10, 28, A.L. 1959 H.B. 108, A.L. 1983 S.B. 63, et al.)
Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.112 - Deferred maintenance, defined.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 31 Dec 1985, see footnote
137.112. Deferred maintenance, defined. —
1. As used in sections 137.112 to 137.114,
"deferred maintenance"
means maintenance, repairs or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes. The term "deferred maintenance" does not mean the addition of new construction to an existing building which increases the number of square feet of living space, nor does it mean maintenance, repairs, replacements, or new construction to a portion of an existing dwelling if such portion is used for commercial purposes.
2. Deferred maintenance includes the maintenance, repair or replacement of the following:
(1) Broken floor joists, missing sections or collapsed interior floors;
(2) Improperly installed or collapsing partitions, loose or missing plaster;
(3) Broken or missing sash, frames or window panes;
(4) Inadequate light or ventilation;
(5) Missing or defective weather stripping or storm windows;
(6) Missing or broken doors;
(7) Collapsed or broken stairs, stairways or stair railings;
(8) Missing or inoperative sanitary facilities;
(9) Hazardous gas or electric installations;
(10) Leaking sinks or defective drainboards;
(11) Improperly installed, obstructed, broken or leaking piping, drains, vents or traps;
(12) Inoperative or obsolete heating plant;
(13) Electrical insulation missing or damaged, overloaded electrical circuits, improper electrical installations or connections;
(14) Split or buckled basement support beams, open breaks or severe settlement in basement walls;
(15) Inadequate exterior wall and attic insulation;
(16) Open cracks or breaks in exterior building walls;
(17) Holes or cracks through roof, defective roof flashing or skylights;
(18) Collapsing or deteriorating chimneys;
(19) Broken or missing gutters and downspouts;
(20) Rotted fascia boards, eaves, soffits and cornices;
(21) Collapsed or broken porch joists, columns or railings;
(22) Rotted or broken porch flooring;
(23) Missing or broken step treads; and
(24) Exterior or interior paint.
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(L. 1977 S.B. 214 § 1, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152)
Effective 12-31-85
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.113 - Scope of sections.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1989
137.113. Scope of sections. —
The provisions of sections 137.112 to 137.114 shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the period August 28, 1989, to December 31, 1998, regardless of the classification of the real property for assessment purposes.
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(L. 1977 S.B. 214 § 2, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152, A.L. 1989 H.B. 181 & 633)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.116 - Department of revenue to furnish lists of motor vehicles.

Title X TAXATION AND REVENUE
Chapter 137
• 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 boats and trailers, registered with the department of revenue, the name and address of the owner or the name and address of the registered agent of a corporate owner, of all motor vehicles, motor boats and trailers having a personal property situs within the county or city, the list to be furnished to the assessor before April first of the taxable year.
2. Each assessor shall use the report issued by the director of revenue to assist him in preparing assessment lists of all tangible personal property in the county or township.
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(L. 1963 p. 184 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.117 - Recorder to furnish list of real estate transfers (third and fourth class counties).

Title X TAXATION AND REVENUE
Chapter 137
• 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 each county of the third class wherein the offices are separate, shall furnish the county assessor of his county, or the township assessors in counties with township organization, on or before the fifteenth day of each month a true and complete list of all real estate transfers completed in the county or townships, in counties with township organization, during the preceding month. The list so furnished shall contain the following information relating to each transfer:
(1) The names of the grantor and grantee;
(2) The consideration paid;
(3) A description of the real estate transferred by the smallest legal subdivisions, or by smaller parts, lots or parcels, if sections and the subdivisions thereof are subdivided into parts, lots or parcels as shown by plat duly recorded and if not so subdivided then by such description as will enable the assessor to find it, together with the number of acres transferred; and
(4) The book and page number where each deed is recorded.
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(L. 1953 p. 372 § 59.365; L. 1955 p. 834 § 1; L. 1957 p. 798 § 1; A.L. 1959 H.B. 108 § 137.132)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 02 Jul 1993, see footnote
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.
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(L. 1993 H.B. 541 § 2)
Effective 7-2-93
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.120 - Property list, contents.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 2021 H.B. 734)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10951, A.L. 1945 p. 1782 § 11)
Prior revisions: 1929 § 9757; 1919 § 12767; 1909 § 11349
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10987, A.L. 1945 p. 1782 § 18)
Prior revisions: 1929 § 9796; 1919 § 12806; 1909 § 11388
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10952, A.L. 1945 p. 1782 § 16)
Prior revisions: 1929 § 9758; 1919 § 12768; 1909 § 11350
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(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).
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10977, A.L. 1945 p. 1782 § 19)
Prior revisions: 1929 § 9788; 1919 § 12798; 1909 § 11380
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10978, A.L. 1945 p. 1782 § 20)
Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(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.
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 11000, A.L. 1945 p. 1782 § 23)
Prior revisions: 1929 § 9810; 1919 § 12819; 1909 § 11401
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(L. 1957 p. 798 §§ 1 to 5, A.L. 1961 p. 606)
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10989, A.L. 1945 p. 1782 § 43)
Prior revisions: 1929 § 9798; 1919 § 12808; 1909 § 11390
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10966, A.L. 1945 p. 1782 § 30)
Prior revisions: 1929 § 9771; 1919 § 12781; 1909 § 11363
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10967, A.L. 1945 p. 1782 § 31)
Prior revisions: 1929 § 9776; 1919 § 12786; 1909 § 11368
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10968, A.L. 1945 p. 1782 § 32)
Prior revisions: 1929 § 9777; 1919 § 12787; 1909 § 11369
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10969, A.L. 1945 p. 1782 § 33, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9778; 1919 § 12788; 1909 § 11370
2023 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.

Title X TAXATION AND REVENUE
Chapter 137
• 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.
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(RSMo 1939 § 10972, A.L. 1945 p. 1782 § 35)
Prior revisions: 1929 § 9781; 1919 § 12791; 1909 § 11373
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.230 - When section 137.225 does not apply.

Title X TAXATION AND REVENUE
Chapter 137
• 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 less population than forty thousand, unless a majority of the voters in any such county shall elect to adopt its provisions at a general election, upon the question being ordered to be submitted by the county commission.
2. In all counties the county commission may, in addition to the foregoing provisions for securing a full and accurate assessment of all property therein liable to taxation, or in lieu thereof, by order entered of record, adopt for the whole or any designated part of the county any other suitable and efficient means or method to the same end, whether by procuring maps, plats or abstracts of titles of the lands in the county or designated part thereof or otherwise and may require the assessor, or any other officer, agent or employee of the county to carry out the same, and may provide the means for paying therefor out of the county treasury.
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(RSMo 1939 § 10976, A.L. 1945 p. 1782 § 37, A.L. 1959 H.B. 108, A.L. 1963 p. 184 § 137.232)
Prior revisions: 1929 § 9787; 1919 § 12797; 1909 § 11379
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.235 - Assessor's books to have three columns for values — extension of taxes.

Title X TAXATION AND REVENUE
Chapter 137
• 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 each tract of land or town lot listed; the second column to contain the valuation of such property as corrected and equalized by the county board; and upon the receipt of a certificate from the state tax commission setting forth the action of said commission in respect to his county, the county clerk shall extend in the third column the valuation as equalized and assessed by said state tax commission. In all cases of extension where the equalized valuation shall happen to be fractional, the clerk shall reject all such fractions as may fall below fifty cents; fractions of fifty cents or more shall be extended as one dollar. The state, county and all other taxes shall be computed and extended by the county clerk in separate columns against the valuation produced by the equalization of the several classes of property by the state tax commission; provided, that only one column shall be used for the total state taxes, and one column for the total county taxes, such columns to be headed with the total tax rate for such purposes, except that the county road tax may be extended in a separate column. In the extension of taxes the fraction of a cent shall be extended as one cent. The county clerk shall add up the figures showing the amount of such tax, in the proper columns, and the aggregate amount in each column shall be noted on each page. Said clerk shall test the accuracy of such additions by computing the amount of such tax on the aggregate amount of property on each page, that he may be certain that the tax has been correctly extended and added.
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(RSMo 1939 § 10995, A.L. 1945 p. 1782 § 38)
Prior revisions: 1929 § 9805; 1919 § 12815; 1909 § 11397
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.

Title X TAXATION AND REVENUE
Chapter 137
• 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 in such county or city not within a county which is totally or partially exempt from ad valorem taxes for such taxable year pursuant to sections 99.800 to 99.865; sections 135.200 to 135.255; and section 353.110. Such properties shall be identified and listed, with the true value in money of the property included as well as the number of years of abatement remaining and the percentage of true value exempted for the abated properties, in a report filed with the state tax commission and the assessor of the county or city not within a county on or before November 1, 1989, and November first of every odd-numbered year thereafter. Such report, in summary form, shall be included in each reassessment notice stating said tax abatements in each county or city not within a county and, in addition, include a statement that a list of specific abated property is available for inspection upon request at the county courthouse or city hall of any city not within a county.
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(L. 1989 S.B. 148 § 1 merged with H.B. 181 & 633 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.240 - County commissions to furnish additional books when necessary.

Title X TAXATION AND REVENUE
Chapter 137
• 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 requiring the lists to be made in two or more volumes. Thereafter the assessment book or list shall be made in two or more separate volumes, numbered consecutively, and the affidavit required by section 137.245 shall be annexed to each volume, referring therein to the other volumes by inserting in lieu of the word "book", in the latter part of the affidavit, the words "volume and in volume ______ (herewith returned)".
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(RSMo 1939 § 10991, A.L. 1945 p. 1782 § 40, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9801; 1919 § 12811; 1909 § 11393
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.250 - List lost or destroyed — new assessment to be made.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.250. List lost or destroyed — new assessment to be made. —
1. If from any cause the assessor's books, either before or after the taxes are extended thereon, and the assessment list taken and returned by the assessor of any county to the county commission are lost or destroyed, the assessor shall immediately make another assessment of the property for the year for which the books and lists were made. The assessment shall be made and certified under the same conditions, rules and regulations, as nearly as may be under the circumstances, as provided by law for the assessment in the first instance, and the assessor and county clerk shall receive the same pay for their services that is allowed by law for making the assessment and extending the taxes in the first instance. The assessment and tax books shall have the same validity and effect as the original assessment and tax books.
2. In the event that the assessment is not completed until after the adjournment of the county boards of equalization, the presiding commissioner of the county commission shall immediately convene the county board of equalization by causing notice of the time of the special meeting to be served on each member of the board not less than three days prior to the date fixed by him for the meeting. The board, when assembled, shall equalize the valuations of property in the new assessment, in the same manner as is provided by law for the regular meetings of the board.
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(RSMo 1939 § 10979, A.L. 1945 p. 1782 § 41, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9790; 1919 § 12800; 1909 § 11382