94.010. Assessment of property, how made--equalization--correction of books. - Missouri Statutes

Assessment of property, how made--equalization--correction of books.

94.010. 1. Except as hereinafter provided, in assessingproperty, both real and personal, in cities of the third class,the city assessor shall, jointly with the county or townshipassessor, assess all property in such city, and such assessment,as made by the city assessor and county or township assessorjointly, and after the same has been passed upon by the board ofequalization, as herein provided for, shall be taken as the basisfrom which the city council shall make the levy for citypurposes; and for the purpose of giving cities of the third classrepresentation on the county board of equalization, when saidboard is sitting for the purpose of equalizing the assessment onsuch city property, the mayor and city assessor shall sit withthe county board of equalization when the said board is passingupon the assessment of such city property, and shall each have avote in said board, and they shall be paid for such service thesame amount per day and out of the same fund as other members ofsuch board of equalization.

2. The assessment of city property as made by the city andcounty assessor shall conform to each other, and after such boardof equalization has passed upon such assessment and equalized thesame, the city assessor's book shall be corrected in red ink inaccordance with the changes made by the board of equalization,and so certified by said board, and then returned to the citycouncil.

(RSMo 1939 § 6925, A.L. 1959 H.B. 164)

Prior revisions: 1929 § 6779; 1919 § 8266; 1909 § 9203