Opinion No. (1984)

Dear Mr. Jones:

This letter is written in response to your question asking:

May assessing officials incorporate land descriptions in the tax books from other public records through the use of locator or parcel cross-reference numbers?

We understand that pursuant to Section 138.380(5), RSMo 1978, the State Tax Commission wishes to prescribe the form of the Real Estate Book, Section 137.225, RSMo 1978. A copy of the proposed form is attached hereto and marked "Appendix A." As can be determined by an examination of this form, parcel numbers are used in lieu of a formal legal description of the land.