137.355. Notice of increased assessment of listed property--notice to owners, when, contents. - Missouri Statutes

Notice of increased assessment of listed property--notice to owners,when, contents.

137.355. 1. If an assessor increases the valuation of any tangiblepersonal property as estimated in the itemized list furnished to theassessor, and if an assessor increases the valuation of any real property,he shall forthwith notify the record owner of the increase either in personor by mail directed to the last known address, and if the address of theowner is unknown notice shall be given by publication in two newspaperspublished in the county.

2. Effective January 1, 2011, if an assessor increases the valuationof any real property, the assessor, on or before June fifteenth, shallnotify the record owner of the increase and, in a year of generalreassessment, the county shall notify the record owner of the projected taxliability likely to result from such an increase either in person or bymail directed to the last known address, and, if the address of the owneris unknown, notice shall be given by publication in two newspaperspublished in the county. Notice of the projected tax liability from thecounty shall accompany the notice of increased valuation from the assessor.

3. The notice of projected tax liability, required under subsection 2of this section, from the county shall include:

(1) Record owner's name, address, and the parcel number of theproperty;

(2) A list of all political subdivisions levying a tax upon theproperty of the record owner;

(3) The projected tax rate for each political subdivision levying atax upon the property of the record owner, and the purpose for each levy ofsuch political subdivisions;

(4) The previous year's tax rates for each individual tax levyimposed by each political subdivision levying a tax upon the property ofthe record owner;

(5) The tax rate ceiling for each levy imposed by each politicalsubdivision levying a tax upon the property of the record owner;

(6) The contact information for each political subdivision levying atax upon the property of the record owner;

(7) A statement identifying any projected tax rates for politicalsubdivisions levying a tax upon the property of the record owner, whichwere not calculated and provided by the political subdivision levying thetax; and

(8) The total projected property tax liability of the taxpayer.

(L. 1945 p. 1930 § 7, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)