Section 43 Defects Generally and in Special Assessments

• Library: Tax Law 2009

The tax bill should be closely examined for deficiencies. Primarily, counsel should be concerned with an adequate property description. When the description is defective, the municipality will not be permitted to cure the defect by properly describing it in a petition. See Independent Gravel Co. v. Arne, 589 S.W.2d 652 (Mo. App. S.D. 1979) (a special tax bill imposing a lien described the property by reference to an unrecorded plat and was held to be invalid). But see also State ex rel. Jones v. Nolte, 165 S.W.2d 632 (Mo. banc 1942) (defect in publication of a legal description only affected land inadequately described). In addition, counsel should closely examine the...