Effective - 28 Aug 1945
137.215. Books to be divided into two parts — land list and personal property list — method of making list. — 1. In all counties, except in the city of St. Louis, the assessor's books shall be arranged or divided into two parts only, part first to be known and denominated "the land list", which shall contain all lands by him assessed, arranged, as nearly as may be, in numerical order of range, township, section and parts of sections, lots or parcels, by the least legal subdivisions, when sections are so divided into parts, lots or parcels; and all lots or parcels of land in cities, towns and villages shall be arranged according to the number of block, lot or parcel; and all lands designated by number, surveys or parts of surveys, and all lands that can be described by numerical order, shall be placed in the land list, with the owner's name, if known, and if not, then the name of the original patentee, grantee or purchaser from the federal government, the state or county, as the case may be, opposite thereto; and when any person shall be the owner or original purchaser of a section, half section, quarter section or half quarter section, block, half block or quarter block, the same shall be assessed as one tract, and the name of such person placed opposite thereto, the lowest numbered range, township, section, block, lot or survey always to be placed first in the land* list. The assessor shall consolidate all lands owned by one person in a section, and all town lots owned by one person in a square or block, into one tract, lot or call, when it is practicable; and for any violation of this section in unnecessarily dividing the same up into more tracts than one, or more lots than one, the county commission shall deduct from his account, for making the county assessment, ten cents for each tract or lot not so consolidated. At the close of the land list the assessor shall place all the lands which cannot be properly described by numerical order, which shall be otherwise briefly described, indicating the quantity and location thereof, with the owner's name, if known, alphabetically arranged, opposite thereto; and the assessor shall place in a column opposite each tract of land the assessed valuation thereof; provided, that in every county where, from the nature and number of the divisions and subdivisions of the lands therein, it shall appear to the county commission of such county to be impracticable or impossible to arrange the land list in numerical order, it shall be the duty of such county commission to pass an order requiring said land list to be arranged in the alphabetical order of the names of the persons to whom assessed, and thereafter said land list shall be so arranged in alphabetical order, with a proper description of the lands, indicating briefly the quantity and location thereof, opposite the names of the persons to whom the same are assessed.
2. Part second shall be known and designated as the "personal property", which shall contain a list of the names of all persons liable to assessment, alphabetically arranged, and the assessor shall set opposite their names the tangible personal property respectively owned by them. It shall be in tabular form, with suitable captions and separate columns for the names of persons assessed for each kind of property, the assessed value thereof, the whole amount chargeable to each person, and such other columns as may be useful and convenient in practice; provided, that both the land list and the tangible personal property divisions of said book or books shall contain in a proper column provided therefor the identifying road district number or name in which each listed tract of land is situate and in which each listed taxpayer resides.
--------
(RSMo 1939 § 10971, A.L. 1945 p. 1782 § 34)
Prior revisions: 1929 § 9780; 1919 § 12790; 1909 § 11372
*Word "last" appears in original rolls.
CROSS REFERENCE:
Abbreviations permitted in land descriptions, 140.180
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.010 - Definitions.
Section 137.015 - Classification of property.
Section 137.017 - Agricultural and horticultural property, how assessed.
Section 137.018 - Certain merchandise exempt from ad valorem taxes.
Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.
Section 137.023 - Rules and regulations — promulgation, procedure.
Section 137.030 - Levy for library purposes.
Section 137.035 - What taxes to be assessed, levied, and collected in counties.
Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.
Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.
Section 137.060 - Action of county commission to be entered of record.
Section 137.070 - Apportionment in counties having township organization.
Section 137.075 - What property liable for taxes.
Section 137.080 - Annual assessment date — subclasses of tangible personal property.
Section 137.081 - New political subdivisions, assessment, effective when.
Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.
Section 137.092 - Rental or leasing facilities to submit lessee lists.
Section 137.095 - Corporate property, where taxed — tractors and trailers.
Section 137.098 - College fraternity and sorority real property, how assessed.
Section 137.100 - Certain property exempt from taxes.
Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.
Section 137.110 - Assessment blanks, books and supplies, furnished, when.
Section 137.112 - Deferred maintenance, defined.
Section 137.113 - Scope of sections.
Section 137.116 - Department of revenue to furnish lists of motor vehicles.
Section 137.120 - Property list, contents.
Section 137.125 - Procedure in case of absence from property and of death.
Section 137.130 - Assessor to make physical inspection, when — assessment.
Section 137.135 - Duplicate list to be left if made during absence of owner.
Section 137.150 - Assessor and other officers to administer oaths — failure of assessor — penalty.
Section 137.155 - Form of oath — refusal to make oath — penalty.
Section 137.160 - Assessment of discovered real property — notice to state tax commission.
Section 137.165 - Procedure of assessing real estate omitted from tax books.
Section 137.170 - Each tract of land charged with its own taxes — notice to owner.
Section 137.175 - Failure to assess taxable property — method of subsequent assessments.
Section 137.185 - Tracts less than one-sixteenth of a section.
Section 137.190 - Penalty for violation of section 137.185.
Section 137.195 - County commissions to procure plats from United States land office.
Section 137.200 - Plats or maps lost — duty of county commissions.
Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.
Section 137.210 - Assessor to examine and compare lists — assessor's book.
Section 137.220 - Assessor to prepare plats to all tracts and lots.
Section 137.225 - Assessor to be provided with real estate book and personal assessment book.
Section 137.230 - When section 137.225 does not apply.
Section 137.235 - Assessor's books to have three columns for values — extension of taxes.
Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.
Section 137.240 - County commissions to furnish additional books when necessary.
Section 137.250 - List lost or destroyed — new assessment to be made.
Section 137.260 - County clerk to correct tax book.
Section 137.265 - Assessment not illegal because of informality in making.
Section 137.270 - County commission to hear and determine erroneous assessments.
Section 137.275 - Appeals to county board of equalization — lodged where.
Section 137.285 - Double assessment for making fraudulent list.
Section 137.295 - Clerk to make statement.
Section 137.300 - Supplemental tax book.
Section 137.305 - Supplemental tax book same validity and force.
Section 137.320 - Penalty for clerk's neglect or refusal — evidence.
Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.
Section 137.340 - Taxpayer to file return listing all tangible personal property.
Section 137.350 - Assessment of estates — duty of guardian.
Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.
Section 137.380 - Procedure when assessor's lists cannot be included in one book.
Section 137.385 - Appeal from assessment — form — time for filing.
Section 137.390 - County commission to determine tax rate.
Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.
Section 137.395 - County commission to establish system of bookkeeping.
Section 137.400 - County reimbursed for abstract furnished to any city, town or village.
Section 137.405 - Certain sections not applicable to property assessed by state tax commission.
Section 137.410 - Inconsistent laws not applicable.
Section 137.420 - False certification a misdemeanor.
Section 137.435 - Real property assessed, how and where.
Section 137.440 - Assessment of real and tangible property.
Section 137.445 - Assessor's books — how made.
Section 137.450 - Assessment lists to be filed with county clerk.
Section 137.465 - County clerk to submit lists of property — abstracts of all real property.
Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.
Section 137.475 - County clerk to deliver assessment roll to collector.
Section 137.480 - State tax commission to instruct and advise county clerks.
Section 137.500 - Assessment blanks, distribution, how signed — penalty.
Section 137.505 - Failure to file return — duty of assessor.
Section 137.510 - Assessor's books — method of preparation — date to be completed.
Section 137.512 - Notice as to time and place of inspection of assessment records.
Section 137.515 - Assessor to make abstract of books, when — copies certified.
Section 137.520 - Assessor to extend book — make tax bills.
Section 137.525 - Duties of city comptroller.
Section 137.535 - Assessor to make daily record of transfers of property.
Section 137.540 - False returns — board of equalization notified — duties of board.
Section 137.545 - False returns — penalty.
Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.
Section 137.555 - Special road and bridge tax, how levied, collected and disbursed.
Section 137.559 - Portion of road bond construction fund may be expended on system roads.
Section 137.565 - Election for tax — petition — duty of county commission.
Section 137.570 - Form of ballot.
Section 137.575 - County commission to make levy — how collected.
Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.
Section 137.590 - Such funds to be shown as separate items.
Section 137.595 - Taxes — how collected — how kept.
Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section 137.715 - Clerks and deputies, appointment, compensation, how paid.
Section 137.900 - Definitions.
Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.
Section 137.930 - Forms for no-situs, tax exemptions, procedure.
Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section 137.960 - False statements to assessors — penalty.
Section 137.975 - Annual reports to be filed, form, content.
Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section 137.981 - Administrative and judicial review procedure authorized for private car companies.
Section 137.983 - Private car companies not subject to ad valorem taxation, when.
Section 137.1000 - Title, effective date.
Section 137.1003 - Definitions.
Section 137.1006 - Powers of commission.
Section 137.1015 - Review of original assessment, when — procedures.
Section 137.1024 - Director to notify attorney general of failure to pay taxes due.
Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.
Section 137.1030 - Contingent procedures for freight line company taxes, effective when.