2019 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.440 Assessment of real and tangible property.
Effective 28 Aug 1981
137.440. Assessment of real and tangible property. — The county assessor or some suitable person empowered by him, shall, within the time prescribed by law, and after being furnished with the necessary blanks, proceed to take a list of the taxable property of each township in the county and assess the value thereof in accordance with the provisions of the general laws of this state in relation to the assessment of real and tangible personal property by county assessors, in all things pertaining to the discharging of his official duties, except when the same may be inconsistent with the provisions of this chapter.
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(RSMo 1939 § 14005, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)
Prior revisions: 1929 § 12328; 1919 § 13241; 1909 § 11729
(1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.
