137.170. Each tract of land charged with its own taxes--notice to owner. - Missouri Statutes

Each tract of land charged with its own taxes--notice to owner.

137.170. Each tract of land or lot shall be chargeable withits own taxes, no matter who is the owner, nor in whose name itis or was assessed. The assessment of land or lots in numericalorder, or by plats and a land list in alphabetical order, asprovided in this chapter, shall be deemed and taken in all courtsand places to impart notice to the owner or owners thereof,whoever or whatever they may be, that it is assessed and liableto be sold for taxes, interest and costs chargeable thereon; andno error or omission in regard to the name of any person, withreference to any tract of land or lot, shall in any wise impairthe validity of the assessment thereof for taxes.

(RSMo 1939 § 10984, A.L. 1945 p. 1782 § 22)

Prior revisions: 1929 § 9793; 1919 § 12803; 1909 § 11385

(1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.