According to a press release from Steve Ripley, Livingston County Assessor, the Livingston County Assessor's Office will not process land transfers or land splits recorded after September 15 of each tax year. Land transfers recorded after September 15 will be processed after January 1 of the following year.
Missouri law - RSMO. 53.073 - states that the “assessor shall on or before October 1 of each year furnish to the County Collector a list of all real property transfers occurring after January 1 of that year and before September first of that year.” However, Ripley said the Livingston County Assessor's office, as a courtesy, will extend the recording date to September 15.
“Title companies, lending institutions and attorneys should be aware that the tax bill will go to the owner of record as of September 15 of each tax year. Arrangements may need to be made by the closing agents to assure appropriate amounts are charged to the buyer and seller,” Ripley said. “Regardless, it is the responsibility of the current owner to ensure the property tax is paid.“
Anyone who has purchased property after September 15 and has concerns about the tax statement, the assessor's office can provide the necessary paperwork to show ownership, parcel identification number and a copy of the recorded deed.
Ripley can be reached at his office by calling 660-646-8000.