Missouri Laws 53.081 – Land sales report to tax commission
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The assessor in each county, except counties of the first class having a charter form of government, in addition to other duties provided by law, shall each calendar month verify ten sales of real property made within his county during that month and shall make a report of these sales to the state tax commission. The report of each such sale shall contain:
(1) The name of the grantor;
Terms Used In Missouri Laws 53.081
- Grantor: The person who establishes a trust and places property into it.
- Month: means a calendar month, and "year" means a calendar year unless otherwise expressed, and is equivalent to the words year of our Lord. See Missouri Laws 1.020
- person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Missouri Laws 1.020
- 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.
- State: when applied to any of the United States, includes the District of Columbia and the territories, and the words "United States" includes such district and territories. See Missouri Laws 1.020
(2) The name of the grantee;
(3) The amount of consideration when available; and if not available then the assessor shall reassess the property;
(4) The amount at which the property is currently assessed;
(5) Whether or not the sale involved newly constructed property; and
(6) The name of the person verifying the sale.