For purposes of assessment under this chapter, any new political subdivision that is created by approval of the voters before July first of any assessment year shall be considered effective for assessment purposes upon certification of such vote. If the new political subdivision is created by approval of the voters on or after July first of the current assessment year, the new political subdivision shall be considered effective for assessment purposes in the following assessment year.
Mo. Rev. Stat. § 137.081
New political subdivisions, assessment, effective when
Known as the Private Car Ad Valorem Tax Law
The act spans §§ 137–137 (174 sections).
Effective: 28 Aug 2015; (L. 2015 H.B. 616)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.