State Codes and Statutes
Statutes > Missouri > T10 > C137 > 137_235Assessor's books to have three columns for values--extension oftaxes.
137.235. In preparing said assessor's book, each countyassessor shall provide therein three columns for values. Thefirst to contain the total assessed valuation of tangiblepersonal property assessed to each individual, and the assessedvaluation of each tract of land or town lot listed; the secondcolumn to contain the valuation of such property as corrected andequalized by the county board; and upon the receipt of acertificate from the state tax commission setting forth theaction of said commission in respect to his county, the countyclerk shall extend in the third column the valuation as equalizedand assessed by said state tax commission. In all cases ofextension where the equalized valuation shall happen to befractional, the clerk shall reject all such fractions as may fallbelow fifty cents; fractions of fifty cents or more shall beextended as one dollar. The state, county and all other taxesshall be computed and extended by the county clerk in separatecolumns against the valuation produced by the equalization of theseveral classes of property by the state tax commission;provided, that only one column shall be used for the total statetaxes, and one column for the total county taxes, such columns tobe headed with the total tax rate for such purposes, except thatthe county road tax may be extended in a separate column. In theextension of taxes the fraction of a cent shall be extended asone cent. The county clerk shall add up the figures showing theamount of such tax, in the proper columns, and the aggregateamount in each column shall be noted on each page. Said clerkshall test the accuracy of such additions by computing the amountof such tax on the aggregate amount of property on each page,that he may be certain that the tax has been correctly extendedand added.
(RSMo 1939 § 10995, A.L. 1945 p. 1782 § 38)Prior revisions: 1929 § 9805; 1919 § 12815; 1909 § 11397
