Each year, the tax assessor in every Missouri county and city asks people about any dogs they own or keep. The assessor writes up a report listing each dog owner's name and how many male and female dogs they have. If someone runs a kennel, that gets noted too. The assessor is supposed to tell dog owners they need to get a dog license, but even if the assessor forgets to tell them, the owner still has to get that license.
273.160. to list all dogs — notify owner of tax. — 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, , 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 or , 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 is maintained by any person such fact shall also be stated. The assessor, at the time of making the , shall notify the owner of such dog that he must obtain a for such dog as herein provided; but the 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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Related Missouri laws
Applicability of law
RSMo 273.170
Failure to pay tax
RSMo 273.150
Repeal of license tax on dogs
RSMo 273.180
Records to be kept
RSMo 273.130
Examination of applications, pass judgment
RSMo 273.120
Application to recover damages from fund
RSMo 273.110
Legal information, not legal advice. Always confirm with the official source at revisor.mo.gov.