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Terms Used In Missouri Laws 249.949

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Property: includes real and personal property. See Missouri Laws 1.020
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

An assessment authorized under the provisions of sections 249.925 to 249.955 shall be a lien, from the date of the assessment, on the property against which it is assessed on behalf of the city or county assessing the same to the same extent as a tax upon real property.