Real property taxes, special assessments, and any other special taxes or charges of the state of Missouri or of any political subdivision thereof, or other lawful taxing or assessing body, which are authorized by law to be assessed against and levied upon real property shall be assessed against and levied upon each unit and the owner's corresponding percentage of ownership in the common elements as a tract, and not upon the property as a whole.
Mo. Rev. Stat. § 448.100
Taxes, assessed and levied against units
Known as the Condominium Property Act
The act spans §§ 448.005 to 448.210 (23 sections).
Effective: 28 Aug 1963; (L. 1963 p. 648 § 10)
Official source: Missouri Revisor of Statutes. Reproduced from public-domain Missouri statutes; confirm against the official source for the current text. Not legal advice.