Missouri Revised Statutes

Mo. Rev. Stat. § 137.170 (2026)

Each tract of land charged with its own taxes

✓ current as of May 2026

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137.170. Each tract of land charged with its own taxes — notice to owner. — Each tract of land or lot shall be chargeable with its own taxes, no matter who is the owner, nor in whose name it is or was assessed. The assessment of land or lots in numerical order, or by plats and a land list in alphabetical order, as provided in this chapter, shall be deemed and taken in all courts and places to impart notice to the owner or owners thereof, whoever or whatever they may be, that it is assessed and liable to be sold for taxes, interest and costs chargeable thereon; and no error or omission in regard to the name of any person, with reference to any tract of land or lot, shall in any wise impair the validity of the assessment thereof for taxes.

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(RSMo 1939 § 10984, A.L. 1945 p. 1782 § 22)

Prior revisions: 1929 § 9793; 1919 § 12803; 1909 § 11385

(1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.

Notes of Decisions

Cited in 7 cases, 1955–2008 · leading case: Boyers v. Boyers, 565 S.W.2d 658 (Mo. Ct. App. 1978).

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Boyers v. Boyers, 565 S.W.2d 658 (Mo. Ct. App. 1978). · cites it 2× “§ 137.170, RSMo; Evans v. Brussel, 330 S.”

Evans v. Brussel, 330 S.W.2d 788 (Mo. 1959). · cites it 4× “Plaintiff’s fifth point is lengthy, but the substance of it is that the sale for taxes to the City of St.”

Buck v. Leggett, 813 S.W.2d 872 (Mo. 1991). “” § 137.170. (Emphasis added.) This statute has been applied to hold that assessments of a described tract to a named individual not only included the surface but also all mineral interests held by others, none of whom were given notice of such assessments.”

Dorman v. Minnich, 336 S.W.2d 500 (Mo. 1960). · cites it 5× “Counsel also argues that the legal or governmental description with Motley’s name covered only “an actually existing separate estate,” but Section 137.170 RSMo-1949, V.A.M.S. says the assessment of land or lots by governmental description, as provided in that chapter, is a valid…”

Herky, LLC v. Holman, 277 S.W.3d 702 (Mo. Ct. App. 2008). “” The Order also cited Sections 137.170 and 140.640 which state, in sum, that property taxes in Missouri run with the land and do not constitute a personal lien.”

St. Louis Hous. Auth. v. Evans, 285 S.W.2d 550 (Mo. 1955). “” § 137.170.' At-the time of the instant 'tax sale it was -not'.”

Hunott v. Critchlow, 285 S.W.2d 594 (Mo. 1955). “” § 137.170. Granger v. Barber, 361 Mo. 716 , 236 S.”

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