273.160. Assessor to list all dogs--notify owner of tax.
Assessor to list all dogs--notify owner of tax.
273.160. The assessor for taxation purposes in each countyand city of this state, annually at the time of assessingproperty as required by law, shall make diligent inquiry as tothe number of dogs owned, harbored, or kept by any person soassessed. The assessor, on or before the thirty-first day ofDecember of each year, shall make a complete report, on a blankform furnished by the county clerk or license collector, settingforth the name of every owner of any dog or dogs, how many ofeach sex are by him owned, or harbored, and if a kennel ismaintained by any person such fact shall also be stated. Theassessor, at the time of making the assessment, shall notify theowner of such dog that he must obtain a license for such dog asherein provided; but the neglect or failure so to notify suchowner shall not relieve the owner from his duty to obtain suchlicense.
(RSMo 1939 § 14558, A. 1949 S.B. 1097)Prior revision: 1929 § 12881