Effective - 28 Aug 1983, 2 histories
53.080. Classification of real property by assessor, requirements. — 1. In order to implement the mandate of the voters of this state in their approval of Section 6 of Article X of the Missouri Constitution, the county assessor in all counties and the assessor of each city not within a county shall, in addition to all other duties imposed on him by law, classify all real property within his county or city not within a county into the subclasses provided in section 4(b) of article X of the Missouri Constitution, which subclasses are as follows:
(1) Residential property;
(2) Agricultural and horticultural property;
(3) Utility, industrial, commercial, railroad, and all other property not included in subclasses (1) and (2) of class 1 property.
2. When performing the classification required by subsection 1 of this section, all assessors shall make their classifications in accordance with all applicable definitions provided by or made pursuant to the constitution and laws of this state.
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(L. 1983 S.B. 63, et al.)
Structure Missouri Revised Statutes
Title VI - County, Township and Political Subdivision Government
Section 53.010 - Election — term — residency — exception, St. Louis City.
Section 53.020 - County clerks to issue certificate of election.
Section 53.050 - Bond (first class counties).
Section 53.060 - Deputies — appointment — assessor responsible for official acts.
Section 53.075 - Additional duty (except first class counties).
Section 53.077 - Additional duty (certain first class counties).
Section 53.080 - Classification of real property by assessor, requirements.
Section 53.081 - Land sales report to tax commission.
Section 53.083 - Compensation of assessor, how computed (Clay County).
Section 53.084 - Additional compensation, when (noncharter counties).
Section 53.135 - Travel expenses (third and fourth class counties).
Section 53.200 - Failure to perform duties — penalty.
Section 53.260 - Expenses to be paid by state.
Section 53.270 - Exemption from continuing education courses, when — effect.