Assessor to be provided with real estate book and personal assessmentbook.
137.225. 1. In all counties, except the city of St. Louis,the assessor shall be provided with two books, one to be calledthe "real estate book", and the other to be called the "personalassessment book".
2. The real estate book shall contain all lands subject toassessment. It shall be in tabular form, with suitable captionsand separate columns. The first column shall contain the name ofthe owner, if known; if not, the name of the party who paid thelast tax; if no tax has ever been paid, then the name of theoriginal patentee, grantee or purchaser from the federalgovernment, the state or county, as the case may be, oppositethereto; the second column shall contain the residence of theowner; the third column shall contain an accurate description ofthe land by the smallest legal subdivisions, or by smaller parts,lots or parcels, when sections and the subdivisions thereof aresubdivided into parts, lots or parcels; the fourth column shallcontain the actual cash valuation. When any person shall be theowner or original purchaser of a section, quarter section or halfquarter section, block, half block or quarter block, the sameshall be assessed as one tract. The assessor shall arrange,collect and list all lands owned by one person in the county,under his name and on the same page, if there be room to containit, and if not on the next and following leaf, with properindications of such continuance, whether they be lots and blocksin a city, or sections or parts of sections in the country, thelowest numbered range, township and section, block, lot or surveyalways being placed first in such list, and so on in numericalorder until said list for each property owner is completed. Theassessor shall consolidate all lands owned by one person in asquare or block into one tract, lot or call, and for anyviolation of this section, in unnecessarily dividing the sameinto more tracts than one or more lots than one, the countycommission shall deduct from his account for making the countyassessment, ten cents for each lot or tract not so consolidated.At the close of each owner's list, the assessor shall place allthe lands that appear to belong to the owner, which cannot beproperly described by numerical order, as contemplated in thissection, which shall be otherwise properly described, indicatingthe quantity and location thereof.
3. The personal assessment book shall contain a list of thenames of all persons liable to assessment, alphabeticallyarranged with proper priority of vowels. The assessor shall setopposite their names the tangible personal property respectivelyowned by them. It shall be in tabular form, with suitablecaptions and proper columns; the first column shall contain thenames of the persons assessed; the second column shall containthe residence, if in the city, the ward, addition and block, or,if outside an incorporated city or town, the township in thecounty; the third column shall contain the occupation of theparty assessed; the fourth column shall contain each kind ofproperty assessed; the fifth column shall contain the assessedvalue thereof; the sixth column shall contain the amountchargeable to each person, and there may be such other columns asare useful and convenient in practice.
4. Nothing in this section shall be construed to prohibitseparate real estate and personal assessment books in allincorporated cities where they are necessary.
Assessor to be provided with real estate book and personal assessmentbook.
137.225. 1. In all counties, except the city of St. Louis,the assessor shall be provided with two books, one to be calledthe "real estate book", and the other to be called the "personalassessment book".
2. The real estate book shall contain all lands subject toassessment. It shall be in tabular form, with suitable captionsand separate columns. The first column shall contain the name ofthe owner, if known; if not, the name of the party who paid thelast tax; if no tax has ever been paid, then the name of theoriginal patentee, grantee or purchaser from the federalgovernment, the state or county, as the case may be, oppositethereto; the second column shall contain the residence of theowner; the third column shall contain an accurate description ofthe land by the smallest legal subdivisions, or by smaller parts,lots or parcels, when sections and the subdivisions thereof aresubdivided into parts, lots or parcels; the fourth column shallcontain the actual cash valuation. When any person shall be theowner or original purchaser of a section, quarter section or halfquarter section, block, half block or quarter block, the sameshall be assessed as one tract. The assessor shall arrange,collect and list all lands owned by one person in the county,under his name and on the same page, if there be room to containit, and if not on the next and following leaf, with properindications of such continuance, whether they be lots and blocksin a city, or sections or parts of sections in the country, thelowest numbered range, township and section, block, lot or surveyalways being placed first in such list, and so on in numericalorder until said list for each property owner is completed. Theassessor shall consolidate all lands owned by one person in asquare or block into one tract, lot or call, and for anyviolation of this section, in unnecessarily dividing the sameinto more tracts than one or more lots than one, the countycommission shall deduct from his account for making the countyassessment, ten cents for each lot or tract not so consolidated.At the close of each owner's list, the assessor shall place allthe lands that appear to belong to the owner, which cannot beproperly described by numerical order, as contemplated in thissection, which shall be otherwise properly described, indicatingthe quantity and location thereof.
3. The personal assessment book shall contain a list of thenames of all persons liable to assessment, alphabeticallyarranged with proper priority of vowels. The assessor shall setopposite their names the tangible personal property respectivelyowned by them. It shall be in tabular form, with suitablecaptions and proper columns; the first column shall contain thenames of the persons assessed; the second column shall containthe residence, if in the city, the ward, addition and block, or,if outside an incorporated city or town, the township in thecounty; the third column shall contain the occupation of theparty assessed; the fourth column shall contain each kind ofproperty assessed; the fifth column shall contain the assessedvalue thereof; the sixth column shall contain the amountchargeable to each person, and there may be such other columns asare useful and convenient in practice.
4. Nothing in this section shall be construed to prohibitseparate real estate and personal assessment books in allincorporated cities where they are necessary.
Assessor to be provided with real estate book and personal assessmentbook.
137.225. 1. In all counties, except the city of St. Louis,the assessor shall be provided with two books, one to be calledthe "real estate book", and the other to be called the "personalassessment book".
2. The real estate book shall contain all lands subject toassessment. It shall be in tabular form, with suitable captionsand separate columns. The first column shall contain the name ofthe owner, if known; if not, the name of the party who paid thelast tax; if no tax has ever been paid, then the name of theoriginal patentee, grantee or purchaser from the federalgovernment, the state or county, as the case may be, oppositethereto; the second column shall contain the residence of theowner; the third column shall contain an accurate description ofthe land by the smallest legal subdivisions, or by smaller parts,lots or parcels, when sections and the subdivisions thereof aresubdivided into parts, lots or parcels; the fourth column shallcontain the actual cash valuation. When any person shall be theowner or original purchaser of a section, quarter section or halfquarter section, block, half block or quarter block, the sameshall be assessed as one tract. The assessor shall arrange,collect and list all lands owned by one person in the county,under his name and on the same page, if there be room to containit, and if not on the next and following leaf, with properindications of such continuance, whether they be lots and blocksin a city, or sections or parts of sections in the country, thelowest numbered range, township and section, block, lot or surveyalways being placed first in such list, and so on in numericalorder until said list for each property owner is completed. Theassessor shall consolidate all lands owned by one person in asquare or block into one tract, lot or call, and for anyviolation of this section, in unnecessarily dividing the sameinto more tracts than one or more lots than one, the countycommission shall deduct from his account for making the countyassessment, ten cents for each lot or tract not so consolidated.At the close of each owner's list, the assessor shall place allthe lands that appear to belong to the owner, which cannot beproperly described by numerical order, as contemplated in thissection, which shall be otherwise properly described, indicatingthe quantity and location thereof.
3. The personal assessment book shall contain a list of thenames of all persons liable to assessment, alphabeticallyarranged with proper priority of vowels. The assessor shall setopposite their names the tangible personal property respectivelyowned by them. It shall be in tabular form, with suitablecaptions and proper columns; the first column shall contain thenames of the persons assessed; the second column shall containthe residence, if in the city, the ward, addition and block, or,if outside an incorporated city or town, the township in thecounty; the third column shall contain the occupation of theparty assessed; the fourth column shall contain each kind ofproperty assessed; the fifth column shall contain the assessedvalue thereof; the sixth column shall contain the amountchargeable to each person, and there may be such other columns asare useful and convenient in practice.
4. Nothing in this section shall be construed to prohibitseparate real estate and personal assessment books in allincorporated cities where they are necessary.
