State Codes and Statutes
Statutes > Missouri > T10 > C137 > 137_083Assessor in counties of third classification may make changes inassessor's book, when, content, effective when county elects toadopt.
137.083. 1. In any county of the third classification, the assessormay make changes to the assessor's book after the date of delivery pursuantto section 137.245. The assessor may only make such changes if theownership of a parcel of real property has changed since the latest entryin the assessor's book. An ownership change shall include both a full anda partial divestment of such real property and any additions thereto to asubsequent owner. The change to the assessor's book shall be limited toreallocating the assessed valuation of the property before such full orpartial divestment among the prior and current owners to reflect such fullor partial divestment.
2. Any increase in assessed valuation resulting from theimplementation of the provisions of this section shall be considered newconstruction and improvements under the provisions of this chapter.
3. Subsections 1 and* 2 of this section shall be effective in thosecounties of the third classification in which the governing body of suchcounty elects to adopt a proposal to implement the provisions ofsubsections 1 and* 2 of this section.
(L. 2003 S.B. 122)*Word "to" appears in original rolls.
