137.215. Books to be divided into two parts--land list and personal property list--method of making list.
Books to be divided into two parts--land list and personal propertylist--method of making list.
137.215. 1. In all counties, except in the city of St.Louis, the assessor's books shall be arranged or divided into twoparts only, part first to be known and denominated "the landlist", which shall contain all lands by him assessed, arranged,as nearly as may be, in numerical order of range, township,section and parts of sections, lots or parcels, by the leastlegal subdivisions, when sections are so divided into parts, lotsor parcels; and all lots or parcels of land in cities, towns andvillages shall be arranged according to the number of block, lotor parcel; and all lands designated by number, surveys or partsof surveys, and all lands that can be described by numericalorder, shall be placed in the land list, with the owner's name,if known, and if not, then the name of the original patentee,grantee or purchaser from the federal government, the state orcounty, as the case may be, opposite thereto; and when any personshall be the owner or original purchaser of a section, halfsection, quarter section or half quarter section, block, halfblock or quarter block, the same shall be assessed as one tract,and the name of such person placed opposite thereto, the lowestnumbered range, township, section, block, lot or survey always tobe placed first in the land* list. The assessor shall consolidateall lands owned by one person in a section, and all town lotsowned by one person in a square or block, into one tract, lot orcall, when it is practicable; and for any violation of thissection in unnecessarily dividing the same up into more tractsthan one, or more lots than one, the county commission shalldeduct from his account, for making the county assessment, tencents for each tract or lot not so consolidated. At the close ofthe land list the assessor shall place all the lands which cannotbe properly described by numerical order, which shall beotherwise briefly described, indicating the quantity and locationthereof, with the owner's name, if known, alphabeticallyarranged, opposite thereto; and the assessor shall place in acolumn opposite each tract of land the assessed valuationthereof; provided, that in every county where, from the natureand number of the divisions and subdivisions of the landstherein, it shall appear to the county commission of such countyto be impracticable or impossible to arrange the land list innumerical order, it shall be the duty of such county commissionto pass an order requiring said land list to be arranged in thealphabetical order of the names of the persons to whom assessed,and thereafter said land list shall be so arranged inalphabetical order, with a proper description of the lands,indicating briefly the quantity and location thereof, oppositethe names of the persons to whom the same are assessed.
2. Part second shall be known and designated as the"personal property", which shall contain a list of the names ofall persons liable to assessment, alphabetically arranged, andthe assessor shall set opposite their names the tangible personalproperty respectively owned by them. It shall be in tabularform, with suitable captions and separate columns for the namesof persons assessed for each kind of property, the assessed valuethereof, the whole amount chargeable to each person, and suchother columns as may be useful and convenient in practice;provided, that both the land list and the tangible personalproperty divisions of said book or books shall contain in aproper column provided therefor the identifying road districtnumber or name in which each listed tract of land is situate andin which each listed taxpayer resides.
(RSMo 1939 § 10971, A.L. 1945 p. 1782 § 34)Prior revisions: 1929 § 9780; 1919 § 12790; 1909 § 11372
*Word "last" appears in original rolls.
CROSS REFERENCE:
Abbreviations permitted in land descriptions, RSMo 140.180