Assessor to prepare and return assessor's book, verification--clerk toabstract--failure, a misdemeanor--clerk to forward copy ofvaluations, to whom, when.
137.245. 1. The assessor shall make out and return to the countygoverning body, on or before the first day of July in every year, theassessor's book, verified by an affidavit annexed thereto, in the followingwords:"................ being duly sworn, makes oath and says that such personhas made diligent efforts to ascertain all the taxable property being orsituate, on the first day of January last past, in the county of which suchperson is assessor; that, so far as such person has been able to ascertainthe same, it is correctly set forth in the foregoing book, in the mannerand the value thereof stated therein, according to the mode required bylaw".
2. The clerk of the county governing body shall immediately make outan abstract of the assessment book, showing aggregate footings of thedifferent columns, so as to set forth the aggregate amounts of thedifferent kinds of real and tangible personal property and the valuationthereof, and forward the abstract to the state tax commission. Failure ofthe clerk to make out and forward the abstract to the state tax commissionon or before the twentieth day of July is a misdemeanor.
3. The clerk of the county governing body in all counties, and theassessor in St. Louis City, shall make out an abstract of the assessmentbook showing the aggregate amounts of different kinds of real, personal andother tangible property and the valuations of each for each politicalsubdivision in the county entitled to levy ad valorem taxes on propertyexcept for municipalities maintaining their own tax or assessment books.The clerk of each county, and the assessor in St. Louis City, shall forwarda copy of the aggregate valuation listed in the tax book for each politicalsubdivision, except counties and municipalities maintaining their own taxor assessment books, to the governing body of the subdivision by thetwentieth day of July of each year. In any county which contains a citywith a population of one hundred thousand or more inhabitants which islocated within a county of the first classification that adjoins no othercounty of the first classification, the clerk of the county shall providethe final revised assessed valuation listed in the tax book for each schooldistrict within the county to each such district on or before the fifteenthday of August of each year. The clerk of any county of the firstclassification with a charter form of government and with more than sixhundred thousand but less than seven hundred thousand inhabitants shallforward a copy of the aggregate valuation listed in the tax book for schooldistricts within the county to each such district by the fifteenth day ofJuly of each year.
Assessor to prepare and return assessor's book, verification--clerk toabstract--failure, a misdemeanor--clerk to forward copy ofvaluations, to whom, when.
137.245. 1. The assessor shall make out and return to the countygoverning body, on or before the first day of July in every year, theassessor's book, verified by an affidavit annexed thereto, in the followingwords:"................ being duly sworn, makes oath and says that such personhas made diligent efforts to ascertain all the taxable property being orsituate, on the first day of January last past, in the county of which suchperson is assessor; that, so far as such person has been able to ascertainthe same, it is correctly set forth in the foregoing book, in the mannerand the value thereof stated therein, according to the mode required bylaw".
2. The clerk of the county governing body shall immediately make outan abstract of the assessment book, showing aggregate footings of thedifferent columns, so as to set forth the aggregate amounts of thedifferent kinds of real and tangible personal property and the valuationthereof, and forward the abstract to the state tax commission. Failure ofthe clerk to make out and forward the abstract to the state tax commissionon or before the twentieth day of July is a misdemeanor.
3. The clerk of the county governing body in all counties, and theassessor in St. Louis City, shall make out an abstract of the assessmentbook showing the aggregate amounts of different kinds of real, personal andother tangible property and the valuations of each for each politicalsubdivision in the county entitled to levy ad valorem taxes on propertyexcept for municipalities maintaining their own tax or assessment books.The clerk of each county, and the assessor in St. Louis City, shall forwarda copy of the aggregate valuation listed in the tax book for each politicalsubdivision, except counties and municipalities maintaining their own taxor assessment books, to the governing body of the subdivision by thetwentieth day of July of each year. In any county which contains a citywith a population of one hundred thousand or more inhabitants which islocated within a county of the first classification that adjoins no othercounty of the first classification, the clerk of the county shall providethe final revised assessed valuation listed in the tax book for each schooldistrict within the county to each such district on or before the fifteenthday of August of each year. The clerk of any county of the firstclassification with a charter form of government and with more than sixhundred thousand but less than seven hundred thousand inhabitants shallforward a copy of the aggregate valuation listed in the tax book for schooldistricts within the county to each such district by the fifteenth day ofJuly of each year.
Assessor to prepare and return assessor's book, verification--clerk toabstract--failure, a misdemeanor--clerk to forward copy ofvaluations, to whom, when.
137.245. 1. The assessor shall make out and return to the countygoverning body, on or before the first day of July in every year, theassessor's book, verified by an affidavit annexed thereto, in the followingwords:"................ being duly sworn, makes oath and says that such personhas made diligent efforts to ascertain all the taxable property being orsituate, on the first day of January last past, in the county of which suchperson is assessor; that, so far as such person has been able to ascertainthe same, it is correctly set forth in the foregoing book, in the mannerand the value thereof stated therein, according to the mode required bylaw".
2. The clerk of the county governing body shall immediately make outan abstract of the assessment book, showing aggregate footings of thedifferent columns, so as to set forth the aggregate amounts of thedifferent kinds of real and tangible personal property and the valuationthereof, and forward the abstract to the state tax commission. Failure ofthe clerk to make out and forward the abstract to the state tax commissionon or before the twentieth day of July is a misdemeanor.
3. The clerk of the county governing body in all counties, and theassessor in St. Louis City, shall make out an abstract of the assessmentbook showing the aggregate amounts of different kinds of real, personal andother tangible property and the valuations of each for each politicalsubdivision in the county entitled to levy ad valorem taxes on propertyexcept for municipalities maintaining their own tax or assessment books.The clerk of each county, and the assessor in St. Louis City, shall forwarda copy of the aggregate valuation listed in the tax book for each politicalsubdivision, except counties and municipalities maintaining their own taxor assessment books, to the governing body of the subdivision by thetwentieth day of July of each year. In any county which contains a citywith a population of one hundred thousand or more inhabitants which islocated within a county of the first classification that adjoins no othercounty of the first classification, the clerk of the county shall providethe final revised assessed valuation listed in the tax book for each schooldistrict within the county to each such district on or before the fifteenthday of August of each year. The clerk of any county of the firstclassification with a charter form of government and with more than sixhundred thousand but less than seven hundred thousand inhabitants shallforward a copy of the aggregate valuation listed in the tax book for schooldistricts within the county to each such district by the fifteenth day ofJuly of each year.
