140.510. Form not to affect validity--presumption of validity. - Missouri Statutes

Form not to affect validity--presumption of validity.

140.510. 1. No tax authorized by the laws of this state,and which shall be assessed on any property within this state byany officer authorized to make assessments shall be held to beillegal or invalid for want of any matter of form in anyproceeding not affecting the merits of the case, and which shallnot prejudice the rights of the party assessed.

2. And all taxes assessed upon any property in this stateshall be presumed to be legally assessed until the contrary isaffirmatively shown, and no sale of real estate for thenonpayment of the taxes thereon shall be rendered invalid byshowing that any certificate, return, affidavit or other paperrequired to be made and filed in any office is not found in anyoffice where the same ought to be filed or found, but until thecontrary is proven the presumption shall be in all cases thatsuch certificate, return, affidavit or other paper was properlymade and filed in the proper office.

(RSMo 1939 § 11171)