Missouri Laws 53.250 – Definitions
As used in sections 53.250 to 53.265, unless the context clearly indicated otherwise, the following words mean:
(1) “Assessor or assessing officer”, county assessor of all second, third, and fourth class counties, and all first class counties without a charter form of government and the assessing officer of the city of St. Louis;
Terms Used In Missouri Laws 53.250
- following: when used by way of reference to any section of the statutes, mean the section next preceding or next following that in which the reference is made, unless some other section is expressly designated in the reference. 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
- 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) “Assessor-elect”, a person who has been elected or appointed to the office of county assessor in any second, third, or fourth class county or any first class county without a charter form of government, or as the assessing officer of the City of St. Louis, but who has not yet begun his term of office;
(3) “Commission”, state tax commission;
(4) “Course of study”, course or courses approved by the state tax commission.