FIRST REGULAR SESSION
94TH GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE BIVINS.
Pre-filed December 18, 2006 and copies ordered printed.
D. ADAM CRUMBLISS, Chief Clerk
AN ACT
To repeal section 137.355, RSMo, and to enact in lieu thereof one new section relating to notices of property assessments.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 137.355, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 137.355, to read as follows:
137.355. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, [he] the assessor shall forthwith notify the record owner of the increase either in person or by mail directed to the last known address, and if the address of the owner is unknown notice shall be given by publication in two newspapers published in the county. Notice of any increase in the valuation of property shall be provided to the owner no later than the third Monday in April, and shall be in an envelope that is clearly marked that it is a notice of increased property assessment. The notice shall contain the contact information for the local board of equalization and the state tax commission to assist the owner with questions relating to assessment appeals.
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