Missouri Revised Statutes Title X. Taxation and Revenue § 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.