137.237. Tax-exempt properties, assessor to compile list for state tax commission.
Tax-exempt properties, assessor to compile list for state taxcommission.
137.237. The county assessor of each county and the assessorof any city not within a county shall, beginning January 1, 1989,and every odd-numbered year thereafter, identify, list, and statethe true value in money of the property in such county or citynot within a county which is totally or partially exempt from advalorem taxes for such taxable year pursuant to sections 99.800to 99.865, RSMo; sections 135.200 to 135.255, RSMo; and section353.110, RSMo. Such properties shall be identified and listed,with the true value in money of the property included as well asthe number of years of abatement remaining and the percentage oftrue value exempted for the abated properties, in a report filedwith the state tax commission and the assessor of the county or citynot within a county on or before November 1, 1989, and Novemberfirst of every odd-numbered year thereafter. Such report, insummary form, shall be included in each reassessment notice statingsaid tax abatements in each county or city not within a county and,in addition, include a statement that a list of specific abatedproperty is available for inspection upon request at the countycourthouse or city hall of any city not within a county.
(L. 1989 S.B. 148 § 1 merged with H.B. 181 & 633 § 1)