2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.170 Each tract of land charged with its own taxes — notice to owner.
Effective - 28 Aug 1945
137.170. Each tract of land charged with its own taxes — notice to owner. — Each tract of land or lot shall be chargeable with its own taxes, no matter who is the owner, nor in whose name it is or was assessed. The assessment of land or lots in numerical order, or by plats and a land list in alphabetical order, as provided in this chapter, shall be deemed and taken in all courts and places to impart notice to the owner or owners thereof, whoever or whatever they may be, that it is assessed and liable to be sold for taxes, interest and costs chargeable thereon; and no error or omission in regard to the name of any person, with reference to any tract of land or lot, shall in any wise impair the validity of the assessment thereof for taxes.
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(RSMo 1939 § 10984, A.L. 1945 p. 1782 § 22)
Prior revisions: 1929 § 9793; 1919 § 12803; 1909 § 11385
(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.
