Missouri Code § 700.500

Director of revenue to notify assessor of home's location, when.
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1. The director of revenue shall notify the assessor of the county in which the manufactured home is located when the following occur:
(1) Sales tax is paid on the manufactured home and a certificate of title therefor is issued; or
(2) Title to any manufactured home is transferred.
2. As used in this section, the term "manufactured home" shall have the same meaning given it in section 700.010 .

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