Missouri § 164.041 - County clerk to assess the rate returned and extend taxes on tax books.
Full text of Missouri Revised Statutes of Missouri § 164.041 — County clerk to assess the rate returned and extend taxes on tax books., with citation guidance and answers to common questions.
§ 164.041. County clerk to assess the rate returned and extend taxes on tax books.
Based on the estimates of the various districts, the county clerk shall proceed to assess the amount so returned against all taxable property in each district, as shown by the last annual assessment for state and county purposes, at the rate lawfully determined by the school board or legally authorized by the voters of the district as of September twentieth of that year. All taxes shall be extended by the county clerk upon the general tax books of the county for the year in separate columns arranged for that purpose. He shall list the names of all persons owning any personal property who do not reside in any school district, and the value thereof; and shall list all lands and town lots in any territory not organized into a school district, and shall levy a tax of sixty-five cents on the hundred dollars valuation on all such taxable property, to be collected as other taxes and deposited in the county school fund. The county assessor in listing personal property shall take the number of the school district in which the taxpayer resides at the time of making his list, to be by him marked on the list, and also on the personal assessment book, in columns provided for that purpose.
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(L. 1963 p. 200 § 5-4, A.L. 1976 H.B. 1162)
(Source: RSMo 1959 § 165.083, A.L. 1961 p. 351)
(1971) The county clerk has no standing to challenge the validity of the existence of a school district and writ of mandamus would issue to compel county clerk to extend on county tax books the school taxes of a school district which was contesting in circuit court the validity of determination of the state board of education that district had ceased to function as active district and would cease to exist as of July 1, 1971. State v. Conley (A.), 470 S.W.2d 170.
(1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.
---- end of effective 28 Aug 1976 ----
Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 164.041
What does Revised Statutes of Missouri § 164.041 cover?
Section 164.041 ("County clerk to assess the rate returned and extend taxes on tax books.") 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 § 164.041?
A common citation format is "Revised Statutes of Missouri § 164.041" (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 § 164.041 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.