If by any means any tract of land or town lot shall be omitted in the assessment of any year or series of years, and not put upon the assessor's book, the same, when discovered, shall be assessed by the assessor for the time being, and placed upon his book before the same is returned to the court, with all arrearages of tax which ought to have been assessed and paid in former years charged thereon.
Mo. Rev. Stat. § 137.165
Procedure of assessing real estate omitted from tax books
Known as the Private Car Ad Valorem Tax Law
The act spans §§ 137–137 (174 sections).
Effective: 28 Aug 1945; (RSMo 1939 § 10978, A.L. 1945 p. 1782 § 20); Prior revisions: 1929 § 9789; 1919 § 12799; 1909 § 11381
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.