137.175. Failure to assess taxable property--method of subsequent assessments. - Missouri Statutes

Failure to assess taxable property--method of subsequent assessments.

137.175. Whenever there has been a failure to assess thetaxable property in any county for any year or years, theassessor of said county for the time being shall assess theproperty for the year or years in which said failure shall haveoccurred. Such assessment shall be made at the same time as isnow provided by law for the assessment of property, theassessment for each year to be in a separate book. In making thesaid assessment, and in all subsequent proceedings thereon, theassessor, county commission, clerk of the county commission andcollector shall be governed by the same law as is now in forcefor the assessment and collection of taxes, and shall receive thesame compensation as is now provided by law for similar duties.

(RSMo 1939 § 11000, A.L. 1945 p. 1782 § 23)

Prior revisions: 1929 § 9810; 1919 § 12819; 1909 § 11401