94.190. Assessment of property--county clerk to deliver abstract--lien for taxes.

MISSOURI STATUTES AND CODES

94.190. Assessment of property--county clerk to deliver abstract--lien for taxes.

Assessment of property--county clerk to deliver abstract--lienfor taxes.

94.190. 1. In cities of the fourth class, the cityassessor, jointly with the county assessor, shall assess all realand personal property in the city, and the assessment so made,after being passed upon by the board of equalization, shall bethe basis upon which the board of aldermen shall make the levyfor city purposes.

2. The assessments of city property made by the city andcounty assessors shall conform to each other and after the boardof equalization has passed upon and equalized the assessment, thecity assessor's books shall be corrected in red ink in accordancewith the changes made by the board of equalization and socertified by the board and returned to the board of aldermen.

3. In cities which do not elect an assessor, the countyclerk shall deliver to the mayor, on or before the first day ofOctober of each year, a certified abstract from his assessmentbooks of all property within the city subject to taxation by thestate and the assessed value thereof as agreed upon by the boardof equalization. The mayor shall immediately transmit theabstract to the council which shall establish by ordinance therate of taxes for the year.

4. A lien is hereby created in favor of the city against anylot or tract of land for any such tax assessed by any such cityagainst the lot or tract of land, which lien shall be superior toall other liens or encumbrances except the lien of the state forstate, county, or school taxes.