137.119. Filing of subdivision plat not to affect classification or increase appraised value--exception.
Filing of subdivision plat not to affect classification or increaseappraised value--exception.
137.119. The filing of a real property subdivision platwith the recorder of deeds shall not, singularly, result in achange in classification or an increase in the appraised value ofsuch property. All contiguous lots and lands for which a plathas been filed shall be combined and valued as a single parcel ifno improvements have been made to such lots or lands. Theprovisions of this section shall not affect property assessedunder the provisions of section 137.082.
(L. 1993 H.B. 541 § 2)Effective 7-2-93