137.130. Assessor to make physical inspection, when--assessment. - Missouri Statutes

Assessor to make physical inspection, when--assessment.

137.130. Whenever there shall be any taxable personal property in anycounty, and from any cause no list thereof shall be given to the assessorin proper time and manner, or whenever the assessor has insufficientinformation to assess any real property, the assessor or an employee of theassessor shall assess the property based upon a physical inspection or onthe best information the assessor can obtain; and for that purpose theassessor or an employee of the assessor shall have lawful right to enterinto any lands and make any examination and search which may be necessaryto assess such real property only when the assessor is entering because theassessor has insufficient information to assess such real property or toassess such personal property only when the assessor is entering because nolist of taxable personal property has been given, and may examine anyperson upon oath touching the same. The assessor or an employee of theassessor shall not enter the interior of any structure on any real propertyas part of the inspection to assess such property without permission. Theassessor shall list, assess and cause taxes to be imposed upon omittedtaxable personal property in the current year and in the event personalproperty was also subject to taxation in the immediately preceding threeyears, but was omitted, the assessor shall also list, assess and causetaxes 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