137.160. Assessment of discovered real property--notice to state tax commission. - Missouri Statutes

Assessment of discovered real property--notice to state taxcommission.

137.160. If the assessor discovers any real property,presumed to be subject to taxation, which has not been returnedto him by the clerk, he shall assess such property and enter thesame on the assessment list. And if, upon the return of suchlist to the clerk, it shall appear that any such real propertyhas not been returned by the state tax commission, it shall bethe duty of the clerk to advise the state tax commission of thefacts, describing the property so returned by the assessor, andthe state tax commission shall ascertain the true condition ofsuch real property, and advise the said clerk thereof, who shallcorrect the records of his office in accordance with the facts inthe case.

(RSMo 1939 § 10977, A.L. 1945 p. 1782 § 19)

Prior revisions: 1929 § 9788; 1919 § 12798; 1909 § 11380