Opinion No. (1997)

The Honorable Mary Lou Sallee State Representative, District 144 State Capitol Building Jefferson City, Missouri 65101

Dear Representative Sallee:

This opinion is in response to your question concerning the assessment of omitted tangible personal property and the county collector's duties under Section 301.025, RSMo. You pose the following question:

Where tangible personal property has not been assessed or taxed in the previous year or years, can the assessor or other county officials place the property on the books in order to assess and tax for the omitted year or years?

In your opinion request…