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Mo. Rev. Stat. § 448.100

Taxes, assessed and levied against units

Missouri · Revised Statutes of Missouri Chapter 448 — Condominium Property · Status: effective · Effective 1963-08-28

Taxation
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Mo. Rev. Stat. § 448.100, Taxes, assessed and levied against units, Missouri, version 1 as recorded 2026-09-29, yourstate.us, https://yourstate.us/provision/1817296
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Real property taxes, special assessments, and any other special taxes or charges of the state of Missouri or of any political subdivision thereof, or other lawful taxing or assessing body, which are authorized by law to be assessed against and levied upon real property shall be assessed against and levied upon each unit and the owner's corresponding percentage of ownership in the common elements as a tract, and not upon the property as a whole.