138.070. Assessment of property omitted from assessor's books--notice--hearings.

MISSOURI STATUTES AND CODES

138.070. Assessment of property omitted from assessor's books--notice--hearings.

Assessment of property omitted from assessor'sbooks--notice--hearings.

138.070. 1. The county board of equalization, in regularsession, shall have authority to assess and equalize the value ofany property that may have been omitted from the assessor's booksthen under examination by said board, and in case the board shalladd any property to the assessor's books, it shall cause noticein writing to be served upon the owner of such property, statingthe kind and class of property and the value fixed thereon bysaid board, and naming the time and place, not less than fivedays thereafter, when and where such owner may appear before theboard and show cause why said assessment should not be made.

2. At the time fixed, said board shall again meet and giveopportunity to the taxpayer to be heard in regard to hisassessment, and may change or alter the same upon being shown bythe owner that the assessment was erroneous or improperly made;otherwise, the property and the valuation, as fixed by the board,shall be extended upon the assessor's books, as in case of otherproperty.

3. The notice shall be signed by the clerk of the countycommission, and shall be served by mail and it shall be the dutyof the prosecuting attorney, or county counselor, if any, whencalled upon by the board of equalization, to represent the countyin any such proceedings.

4. In case of the assessment of real estate belonging tononresidents a notice containing the action of the board ofequalization shall be mailed to the owner, administrator orexecutor to the last known address.

5. This notice shall state the kind and class of propertyand the value fixed thereon by said board, and naming the timeand place, not less than five days thereafter when and where suchowner, administrator, or executor may appear before the board andshow cause why such assessment should not be made; provided, thatin any case where the residence of the owner, administrator orexecutor is unknown, publication shall be made of the additionalassessment in one issue of a newspaper of general circulationwhich is published at least once a week within the county.