92.725. Lists, contents of.

MISSOURI STATUTES AND CODES

Lists, contents of.

92.725. Each list shall contain the following:

(1) A description of the land by the smallest legalsubdivisions or by the smallest parts, lots, or parcels whensections and subdivisions of the land are divided into lots,blocks or parcels, and when such real estate cannot be sodescribed, then by metes and bounds; and variance in anydescription of such real estate from year to year or any suchvariance between taxing authorities shall not be material so longas such descriptions reasonably identify the same land;

(2) A statement of the amount of each tax bill upon suchparcel, including all tax bills thereon which are delinquent, theyear of such assessment, the tract number, if any, of each taxbill, and the date or dates from which and the rate or rates atwhich interest and penalties shall be computed, and anappropriate designation of the owner or holder of each such taxbill;

(3) The names of the last known owners of such real estateas the same appear in the records of the assessor. The search ofthe record of the assessor must be made not more than thirty daysprior to the filing of the petition specified in section 92.740.