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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 137 Assessment and Levy of Property Taxes
Section 137.505. Failure to file return--duty of assessor.

Universal Citation:
MO Rev Stat § 137.505.
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Failure to file return--duty of assessor.

137.505. If any person, corporation, partnership or association shall fail to file a return as required by sections 137.485 to 137.550, the assessor shall ascertain the true amount and value of the taxable tangible personal property of such person, corporation, partnership or association on the best information available to him and shall assess said property at ten percent above its value.

(L. 1945 p. 1859 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)

Annotation Copyright Missouri Joint Committee on Legislative Research
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