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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 137 Assessment and Levy of Property Taxes
Section 137.076 Valuation by assessor, factors to be considered.


MO Rev Stat § 137.076 (2012) What's This?

Valuation by assessor, factors to be considered.

137.076. In establishing the value of a parcel of real property the county assessor shall consider current market conditions and previous decisions of the county board of equalization, the state tax commission or a court of competent jurisdiction that affected the value of such parcel. For purposes of this section, the term "current market conditions", shall include the impact upon the housing market of foreclosures and bank sales.

(L. 1993 H.B. 541 1, A.L. 2012 H.B. 1818)

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