Home/Missouri/Statutes/Title X: TAXATION AND REVENUE/Ch. 137: Assessment and Levy of Property Taxes/§ 137.505
Missouri Statutes

§ 137.505 — Failure to file return — duty of assessor.

Missouri § 137.505
JurisdictionMissouri
Title XTAXATION AND REVENUE
Ch. 137Assessment and Levy of Property Taxes

This text of Missouri § 137.505 (Failure to file return — duty of assessor.) is published on Counsel Stack Legal Research, covering Missouri primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mo. Rev. Stat. § 137.505 (2026).

Text

If any person, corporation, partnership or association shall fail to file a return as required by sections 137.485 to 137.550 , the assessor shall ascertain the true amount and value of the taxable tangible personal property of such person, corporation, partnership or association on the best information available to him and shall assess said property at ten percent above its value.

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Legislative History

(L. 1945 p. 1859 § 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)

Nearby Sections

15
§ 137.010
Definitions.
§ 137.015
Classification of property.
§ 137.016
Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.
§ 137.017
Agricultural and horticultural property, how assessed.
§ 137.018
Certain merchandise exempt from ad valorem taxes.
§ 137.021
Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
§ 137.022
Private car company, defined — subject to assessment and taxation, manner.
§ 137.023
Rules and regulations — promulgation, procedure.
§ 137.030
Levy for library purposes.
§ 137.035
What taxes to be assessed, levied, and collected in counties.
§ 137.037
Levy to pay cost of property reevaluation — election — form of ballot.
§ 137.040
Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
§ 137.045
Assessment, levy, and collection not to be made except as provided — penalty.
§ 137.055
County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
§ 137.060
Action of county commission to be entered of record.
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Bluebook (online)
Missouri § 137.505, Counsel Stack Legal Research, https://law.counselstack.com/statute/mo/137/137.505.