137.505. Failure to file return--duty of assessor.
Failure to file return--duty of assessor.
137.505. If any person, corporation, partnership or association shallfail to file a return as required by sections 137.485 to 137.550, theassessor shall ascertain the true amount and value of the taxable tangiblepersonal property of such person, corporation, partnership or associationon the best information available to him and shall assess said property atten percent above its value.
(L. 1945 p. 1859 § 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)