245.455. Said lands shall be entered upon said book inconvenient subdivisions, as surveyed by United States deputysurveyors, with appropriate columns, showing the names ofresident owners, and nonresident owners when known, of saidlands, and of any person or persons holding recorded liens orencumbrances, if known to the assessor; also, the number of acrescleared and uncleared, as nearly as said assessor can ascertainthe same without actual measurement, the value thereof asassessed by him, without the work, and the value thereof asimproved by the work; provided, that no error in the descriptionof any of said lands shall invalidate such assessment, ifsufficient description is given to ascertain where the lands aresituated.
(RSMo 1939 § 12562)Prior revisions: 1929 § 10972; 1919 § 4664; 1909 § 5727