Missouri Revised Statutes













Chapter 273

Dogs--Cats

←273.150

Section 273.160.1

273.170→

August 28, 2015

Assessor to list all dogs--notify owner of tax.

273.160. The assessor for taxation purposes in each county and city of

this state, annually at the time of assessing property as required by law,

shall make diligent inquiry as to the number of dogs owned, harbored, or kept

by any person so assessed. The assessor, on or before the thirty-first day of

December of each year, shall make a complete report, on a blank form

furnished by the county clerk or license collector, setting forth the name of

every owner of any dog or dogs, how many of each sex are by him owned, or

harbored, and if a kennel is maintained by any person such fact shall also be

stated. The assessor, at the time of making the assessment, shall notify the

owner of such dog that he must obtain a license for such dog as herein

provided; but the neglect or failure so to notify such owner shall not

relieve the owner from his duty to obtain such license.



(RSMo 1939 § 14558, A. 1949 S.B. 1097)



Prior revision: 1929 § 12881







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