137.119. Filing of subdivision plat not to affect classification or increase appraised value — exception. — The filing of a real property subdivision plat with the recorder of deeds shall not, singularly, result in a change in classification or an increase in the appraised value of such property. All contiguous lots and lands for which a plat has been filed shall be combined and valued as a single parcel if no improvements have been made to such lots or lands. The provisions of this section shall not affect property assessed under the provisions of section 137.082.
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(L. 1993 H.B. 541 § 2)
Effective 7-2-93
---- end of effective 02 Jul 1993 ----
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