Section 53.080

Title VI COUNTY, TOWNSHIP AND POLITICAL SUBDIVISION GOVERNMENT

Chapter 53

Effective - 28 Aug 1983, 2 histories   

  53.080.  Classification of real property by assessor, requirements. — 1.  In order to implement the mandate of the voters of this state in their approval of Section 6 of Article X of the Missouri Constitution, the county assessor in all counties and the assessor of each city not within a county shall, in addition to all other duties imposed on him by law, classify all real property within his county or city not within a county into the subclasses provided in section 4(b) of article X of the Missouri Constitution, which subclasses are as follows:

  (1)  Residential property;

  (2)  Agricultural and horticultural property;

  (3)  Utility, industrial, commercial, railroad, and all other property not included in subclasses (1) and (2) of class 1 property.

  2.  When performing the classification required by subsection 1 of this section, all assessors shall make their classifications in accordance with all applicable definitions provided by or made pursuant to the constitution and laws of this state.

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(L. 1983 S.B. 63, et al.)