137.505. Failure to file return — duty of assessor.
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/mo/chapter-137/137-505A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
137.505. Failure to file return — duty of assessor. — 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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(L. 1945 p. 1859 § 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)