448.100. Taxes, assessed and levied against units. - Missouri Statutes

Taxes, assessed and levied against units.

448.100. Real property taxes, special assessments, and anyother special taxes or charges of the state of Missouri or of anypolitical subdivision thereof, or other lawful taxing orassessing body, which are authorized by law to be assessedagainst and levied upon real property shall be assessed againstand levied upon each unit and the owner's correspondingpercentage of ownership in the common elements as a tract, andnot upon the property as a whole.

(L. 1963 p. 648 § 10)