Missouri § 137.083 - Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
Full text of Missouri Revised Statutes of Missouri § 137.083 — Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt., with citation guidance and answers to common questions.
§ 137.083. Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
1. In any county of the third classification, the assessor may make changes to the assessor's book after the date of delivery pursuant to section 137.245. The assessor may only make such changes if the ownership of a parcel of real property has changed since the latest entry in the assessor's book. An ownership change shall include both a full and a partial divestment of such real property and any additions thereto to a subsequent owner. The change to the assessor's book shall be limited to reallocating the assessed valuation of the property before such full or partial divestment among the prior and current owners to reflect such full or partial divestment.
2. Any increase in assessed valuation resulting from the implementation of the provisions of this section shall be considered new construction and improvements under the provisions of this chapter.
3. Subsections 1 and* 2 of this section shall be effective in those counties of the third classification in which the governing body of such county elects to adopt a proposal to implement the provisions of subsections 1 and* 2 of this section.
--------
(L. 2003 S.B. 122)
*Word "to" appears in original rolls.
---- end of effective 28 Aug 2003 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.083
What does Revised Statutes of Missouri § 137.083 cover?
Section 137.083 ("Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 137.083?
A common citation format is "Revised Statutes of Missouri § 137.083" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 137.083 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.