[Ord. No. 94-03(03-94) §§A — B, 11-29-1994]
A. 
Residential Property To Be Assessed At Occupancy. A building or other structure classified as residential property pursuant to Section 137.016, RSMo., newly constructed and occupied on any parcel of real property, shall be assessed and taxed on such assessed valuation as of the first (1st) day of the month following the date of occupancy for the proportional part of the remaining year at the tax rates established for that year in all taxing jurisdictions located in the County. Newly constructed residential property which has never been occupied shall not be assessed as improved real property until such occupancy or the first (1st) day of January of the second (2nd) year following the year in which construction of the improvements was completed.
B. 
Procedures Applicable To Assessment Of New Construction At Occupancy. In assessing newly constructed buildings or other structures on residential property at occupancy pursuant to Subsection (A), the Director of the Assessment Department shall follow the procedures set out in Section 137.082, RSMo.
[Ord. No. 97-0 §A, 1-9-1997]
The cut-off date for assessments upon occupancy under Section 137.082, RSMo., shall be September thirtieth (30th) of each year.
[Ord. No. 04-09 §§1 — 3, 10-28-2004]
A. 
The County of Cass hereby exercises its statutory right to opt-out of the provisions of Section 137.073, RSMo., which establishes the way property tax is assessed in the State by requiring separate tax rates for each class of property.
B. 
This Section shall be in force and effect from and after the date of its passage and approval.
C. 
For the purposes of applying the opt-out provision of this bill, a political subdivision contained within two (2) or more Counties where at least one (1) of such Counties has opted out and at least one (1) of such Counties has not opted out shall calculate the separate rates for the three (3) subclasses of real property and the aggregate class of personal property as required by Section 137.073, RSMo., provided that such political subdivision shall also provide a single blended rate in accordance with the procedure for determining a blended rate for school districts in Subdivision (1) of Subsection (6) of Section 137.073, RSMo. Such blended rate shall be used for the portion of such political subdivision that is situated within any County that has opted out. A Governing Body of a City not within a County or a County that has opted out under the provisions of this Subsection may choose to implement the provisions of this Section and Sections 137.073, 138.060 and 138.100, RSMo., as enacted by House Bill 1150 of the Ninety-First General Assembly, Second Regular Session and Section 137.073, RSMo., as modified by this act, for the next year of general reassessment by an affirmative vote of the Governing Body prior to December thirty-first (31st) of any year.