Missouri Revised Statutes













Chapter 137

Assessment and Levy of Property Taxes

←137.160

Section 137.165.1

137.170→

August 28, 2015

Procedure of assessing real estate omitted from tax books.

137.165. If by any means any tract of land or town lot shall be omitted

in the assessment of any year or series of years, and not put upon the

assessor's book, the same, when discovered, shall be assessed by the assessor

for the time being, and placed upon his book before the same is returned to

the court, with all arrearages of tax which ought to have been assessed and

paid in former years charged thereon.



(RSMo 1939 § 10978, A.L. 1945 p. 1782 § 20)



Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381







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