Missouri Revised Statutes Title VI. County, Township and Political Subdivision Government § 53.175. Abstracts of property lists, duty to make and certify (second, third, fourth and certain first class counties)

The county assessor in all counties of the second, third and fourth class, and all counties of the first class without a charter form of government except those first class counties which do not adjoin a first class county having a charter form of government, shall, in addition to all the duties provided by law, abstract the assessed valuation of all real estate lists, personal property lists and information on personal property assessment lists as to the number of each and every item of personal tangible property and certify the information to the county commission on or before June first of each year.