Opinion No. (2001)

Carol Russell Fischer Director of Revenue Missouri Department of Revenue P.O. Box 311 Jefferson City, MO 65105-0311

Dear Ms. Fischer:

Your predecessor asked whether county assessors have the authority to list and assess personal property that had been omitted by the taxpayer for a period of one or three previous years. The issue has been presented to this office because two different versions of amendments to Section 137.130, RSMo, were passed and signed into law in 1999.

Senate Bill 19 provides:

Whenever there shall be any taxable personal property in any county, and from any cause no list…