Missouri § 137.440 - Assessment of real and tangible property.
Full text of Missouri Revised Statutes of Missouri § 137.440 — Assessment of real and tangible property., with citation guidance and answers to common questions.
§ 137.440. Assessment of real and tangible property.
The county assessor or some suitable person empowered by him, shall, within the time prescribed by law, and after being furnished with the necessary blanks, proceed to take a list of the taxable property of each township in the county and assess the value thereof in accordance with the provisions of the general laws of this state in relation to the assessment of real and tangible personal property by county assessors, in all things pertaining to the discharging of his official duties, except when the 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.
---- end of effective 28 Aug 1981 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 137.440
What does Revised Statutes of Missouri § 137.440 cover?
Section 137.440 ("Assessment of real and tangible property.") 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 § 137.440?
A common citation format is "Revised Statutes of Missouri § 137.440" (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 § 137.440 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.