137.250. List lost or destroyed--new assessment to be made. - Missouri Statutes

List lost or destroyed--new assessment to be made.

137.250. 1. If from any cause the assessor's books, eitherbefore or after the taxes are extended thereon, and theassessment list taken and returned by the assessor of any countyto the county commission are lost or destroyed, the assessorshall immediately make another assessment of the property for theyear for which the books and lists were made. The assessmentshall be made and certified under the same conditions, rules andregulations, as nearly as may be under the circumstances, asprovided by law for the assessment in the first instance, and theassessor and county clerk shall receive the same pay for theirservices that is allowed by law for making the assessment andextending the taxes in the first instance. The assessment andtax books shall have the same validity and effect as the originalassessment and tax books.

2. In the event that the assessment is not completed untilafter the adjournment of the county boards of equalization, thepresiding commissioner of the county commission shall immediatelyconvene the county board of equalization by causing notice of thetime of the special meeting to be served on each member of theboard not less than three days prior to the date fixed by him forthe meeting. The board, when assembled, shall equalize thevaluations of property in the new assessment, in the same manneras is provided by law for the regular meetings of the board.

(RSMo 1939 § 10979, A.L. 1945 p. 1782 § 41, A.L. 1959 H.B. 108)

Prior revisions: 1929 § 9790; 1919 § 12800; 1909 § 11382