137.165. Procedure of assessing real estate omitted from tax books. - Missouri Statutes

Procedure of assessing real estate omitted from tax books.

137.165. If by any means any tract of land or town lot shallbe omitted in the assessment of any year or series of years, andnot put upon the assessor's book, the same, when discovered,shall be assessed by the assessor for the time being, and placedupon his book before the same is returned to the court, with allarrearages of tax which ought to have been assessed and paid informer years charged thereon.

(RSMo 1939 § 10978, A.L. 1945 p. 1782 § 20)

Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381