137.440. Assessment of real and tangible property.
Assessment of real and tangible property.
137.440. The county assessor or some suitable personempowered by him, shall, within the time prescribed by law, andafter being furnished with the necessary blanks, proceed to takea list of the taxable property of each township in the county andassess the value thereof in accordance with the provisions of thegeneral laws of this state in relation to the assessment of realand tangible personal property by county assessors, in all thingspertaining to the discharging of his official duties, except whenthe same may be inconsistent with the provisions of this chapter.
(RSMo 1939 § 14005, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)Prior revisions: 1929 § 12328; 1919 § 13241; 1909 § 11729
(1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.