GENERAL INSTRUCTIONS

There have been minor changes to the Form 11 & 11A for 2006. These forms must be completed on a computer. Figures should
be entered as positive or negative. The formulas have been adjusted to accommodate a positive or negative figure. All totals will
be calculated automatically. Cells with formulas have been locked and manual entry will not be allowed. There are two (2) places
that will need to be filled in with ink after you print the form. One is the name of your county at the top on the front of the form.
The other is the certification block located at the bottom on the back of the form. A line has been added on the front of the form to
include a subtotal of all other personal property. The format on the back of the form(s) is the same as 2005.
PLEASE COMPLETE THE BACK SIDE OF THE FORM(S) FIRST
Administrative Secretary
State Tax Commission of Missouri
P.O. Box 146
Jefferson City, MO 65102-0146
Since the forms must have an original seal and signature, they must be sent to the Commission through the mail to the following
address:
Lines 1, 2, 3, 6, 7 and 8 on the front of the form should include the base value and the incremental increase value of Tax Increment
Finance (TIF) property. Please report the incremental increase value only on the lines provided on the back side of the form. The
total number of vehicles and historic vehicles/aircraft will automatically be transferred from the back of the form to the front of the
form on lines 20 and 23. The cells where these two totals are transferred are locked and you cannot enter the number of vehicles or
historic vehicles/aircraft.
INSTRUCTIONS FOR COMPLETING FORM 11
1 This form is to be completed by the county Clerk (Assessor in St. Louis City) and forwarded to the State Tax Commission on or
before June 20. (Sections 137.245, 137.375, 137.515, RSMo)
2. The assessed valuations reported on this form must agree with the value appearing on the real estate book and personal property
assessment book.

3. All appropriate lines and columns must be completed.
4. NUMBER OF ASSESSMENTS - REAL PROPERTY column is to contain the total number of assessments of the subclass of
property identified on a given line.
5. NUMBER OF UNITS - TANGIBLE PERSONAL PROPERTY column is to contain the total number of head of livestock,
vehicles, etc. of the property identified on a given line.
6. Valuations on this form must be entered on lines provided for each class or subclass of property. Any subclass of personal property
for which a specific description does not appear is to be reported on line 25 - ALL OTHER TANGIBLE PERSONAL PROPERTY
ON ASSESSMENT BOOK.
7. All locally assessed items of real or personal Railroad and Utility property are to be included in the totals on lines 1, 2, 3, 6, 7, 8,
20 and 25. The exact valuation should be identified in the blanks provided on the reverse side of the form. Property centrally
assessed by the State Tax Commission should not be reported on this form.
8. Line 18 - SUBTOTAL - Livestock is the total of lines 12 through 17.
9. Line 26 - SUBTOTAL - All Other Personal Property is the total of lines 19 through 25.
10. Line 27 - TOTAL Locally Assessed Valuation - Tangible Personal Property is the total of lines 18 & 26.
11. Line 28 - TOTAL Locally Assessed Valuation - Taxable Property is the total of lines 11 & 27.
13. Any changes or corrections to assessed valuations that may be discovered following the original submission of this form to the
State Tax Commission must be corrected by submitting another completed form that includes the changes in the total figures. The
resubmitted form should be marked in the upper right-hand corner with the word "REVISED" and the revised form should be
accompanied by a cover letter outlining the changes and the reasons for the change. Section 138.445 RSMo, provides that the State
Tax Commission shall not accept amendments or modifications to this form after December 31 of the tax year.
14. Contact the Administrative Secretary of the State Tax Commission if you have any questions concerning the information required
on this form.
All assessed values entered on the Form 11 will automatically be carried over to the first column of the Form 11A. The cells in the
first column on the Form 11A are locked so you cannot manually enter the Form 11 values.
12.
INSTRUCTIONS FOR COMPLETING FORM 11A
1. This form is to be completed by the County Clerk (Assessor in St. Louis City) and forwarded to the State Tax Commission after
adjournment of the County Board of Equalization.
2. The assessed valuations reported on this form must agree with the valuation as equalized by the County Board of Equalization.
3. All appropriate lines and columns must be completed.
4. VALUATION REPORTED ON FORM 11 column must be the same as the valuation reported to the State Tax Commission on
"Form 11 - Aggregate Abstract". The figures for this column will carry over from the saved Form 11. The column has been
locked so you cannot manually enter the Form 11 values.
5. VALUATION ADDED BY THE COUNTY BOARD OF EQUALIZATION column is to contain any valuation increases made by
the Board of Equalization.
6. VALUATION DEDUCTED BY THE COUNTY BOARD OF EQUALIZATION column is to contain any valuations reduced by
the Board of Equalization and should be entered on the form as a negative "-" figure.
7. OTHER VALUATION CHANGES column should include valuations added or deducted pursuant to orders of the State Tax
Commission. Valuations deducted should be entered on the form as a negative "-" figure.
8. NUMBER OF ASSESSMENTS column is to contain the total number of assessments, head of livestock, vehicles, etc. of the
property identified on a given line after all changes by local authorities.
9. ASSESSED VALUATION column is the assessed valuation of all locally assessed property following action of the Board of
Equalization. The value in this column must reflect the value from the Form 11 with the additions or deductions reported after
adjournment of the BOE. A formula is in place to add and subtract if figures are entered correctly.
10. Valuation on this form must be entered on lines provided for each class or subclass of property. Any subclass of personal property
for which a specific description does not appear is to be reported on Line 25 - ALL OTHER TANGIBLE PERSONAL
PROPERTY ON ASSESSMENT BOOK.
11. All locally assessed items of real or personal Railroad and Utility property are to be included in the totals on lines 1, 2, 3, 6, 7, 8,
20 and 25. The exact valuation should be identified in blanks provided on the form. Property centrally assessed by the State Tax
Commission should not be reported on this form.
12. Line 18 - SUBTOTAL - Livestock is the total of lines 12 through 17.
13. Line 26 - SUBTOTAL - All Other Personal PropertyLivestock is the total of lines 19 through 25.
14. Line 27 - TOTAL Locally Assessed Valuation - Tangible Personal Property is the total of lines 18 & 26.
15. Line 28 - TOTAL Locally Assessed Valuation - Taxable Property is the total of lines 11 & 27.
16. Any changes or corrections to assessed valuation that may be discovered following the original submission of this form to the State
Tax Commission must be corrected by submitting another completed form that includes the changes in the total figures. The
resubmitted form should be marked in the upper right-hand corner with the word "REVISED" and the revised form should be
accompanied by a cover letter outlining the changes and the reasons for the change. Section 138.445 RSMo 1994, provides that the
State Tax Commission shall not accept amendments or modifications to this form after December 31 of the tax year.
17.
Contact the Administrative Secretary of the State Tax Commission if you have any questions concerning the information required
on this form.
REAL PROPERTY SUBCLASSES DEFINITIONS
RESIDENTIAL: "Residential Property", all real property improved by a structure which is used or intended to be used for
residential living by human occupants, vacant land in connection with an airport, land used as a golf course, and manufactured
home parks, but residential property shall not include other similar facilities used primarily for transient housing. (Section
137.016.1(1) RSMo) Manufactured homes, as defined in Section 700.010 RSMo, which are actually used as dwelling units shall
be assessed at the same percentage of true value as residential real property for the purpose of taxation. A manufactured home
located in a manufactured home rental park, rental community or on real estate not owned by the manufactured home owner shall
be considered personal property. A manufactured home located on real estate owned by the manufactured home owner may be
considered real property. (Section 137.115.6 RSMo)
AGRICULTURAL: "Agricultural and Horticultural Property", all real property used for agricultural purposes and devoted
primarily to the raising and harvesting of crops; to the feeding, breeding and management of livestock which shall include breeding
and boarding of horses; to dairying, or to any other combination thereof; and buildings and structures customarily associated with
farming, agricultural, and horticultural uses. Agricultural and horticultural property shall also include land devoted to and
qualifying for payments or other compensation under a soil conservation or agricultural assistance program under an agreement
with an agency of the federal government. (Section 137.016.1(2) RSMo)
COMMERCIAL: "Utility, Industrial, Commercial, Railroad and Other Real Property", all real property used directly or indirectly,
for any commercial, mining, industrial, manufacturing, trade, professional, business, or similar purpose, including all property
centrally assessed by the State Tax Commission, but shall not include floating docks, portions of which are separately owned and
the remainder of which is designated for common ownership and in which no one person or business entity owns more than five
individual units. This category also includes any real property not defined as residential or agricultural. (Section 137.016.1(3)
RSMo)
FOREST CROPLANDS: Real property granted partial tax relief when proper certification is received from the Department of
Conservation. (Chapter 254, RSMo)
PERSONAL PROPERTY SUBCLASSES DEFINITIONS
GRAIN AND OTHER AGRICULTURAL CROPS: Under Section 137.080, RSMo, grain and other agricultural crops in an
unmanufactured condition constitute a subclass of tangible personal property. This subclass is defined as grains and feeds
including, but not limited to, soybeans, cow peas, wheat, corn, oats, barley, kafir, rye, flax, grain sorghums, cotton and such other
products as are usually stored in grain and other elevators and on farms; but excluding such grains and other agricultural crops after
being processed into products of such processing when packaged or sacked. (Section 137.010(1) RSMo) See Section 137.115.3
RSMo for valuation thereof.
LIVESTOCK: Under Section 137.080 RSMo, livestock is a separate subclass of tangible personal property. Livestock includes
horses, cattle, swine, sheep, goats, ratite birds including but not limited to ostrich and emu, aquatic products as defined in section
277.024, RSMo, llamas, alpaca, elk documented as obtained from a legal source and not from the wild and raised in confinement
for human consumption or animal husbandry, poultry and other domesticated animals or birds. (Section 267.565(11) RSMo)
FARM MACHINERY: Under Section 137.080 RSMo, farm machinery is a separate subclass of tangible personal property.
MANUFACTURED HOMES: See definition under "RESIDENTIAL" on page one of this supplement.
VEHICLES: Section 137.080 RSMo, lists "vehicles, including recreational vehicles" as a separate subclass of personal property.
Section 137.225.3 requires a separate column for each type of property assessed.
A. Motor Vehicle, Truck, Motorcycle, Bus and Recreational Vehicle, see definitions in Section 301.010 RSMo.
B. Boat, see definition in Section 306.010 RSMo for a general definition of "watercraft".
C. Aircraft, see definition in Section 305.120 RSMo for general definition of "aircraft".
D. All Other Vehicles, see the definition of "vehicle" in Section 301.010 RSMo.
HISTORIC MOTOR VEHICLES: Section 137.080 RSMo, establishes that motor vehicles, which are eligible for registration and
are registered as historic motor vehicles under Section 301.131 RSMo, is a separate subclass of tangible personal property.
HISTORIC AIRCRAFT & AIRCRAFT BUILT FROM KIT: Section 137.115.3(4) RSMo, establishes an assessment of 5% for
aircraft which are at least twenty-five (25) years old and which are used solely for noncommercial purposes and are operated less
than fifty (50) hours per year or aircraft that are home built from a kit.
POLLUTION CONTROL TOOLS & EQUIPMENT: Section 137.115.3(6) RSMo, establishes an assessment of 25% for tools and
equipment used for pollution control and tools and equipment used in retooling for the purpose of introducing new product lines or
used for making improvements to existing products by any company which is located in a state enterprise zone and which is
identified by any standard industrial classification number cited in subdivision (6) of Section 135.200, RSMo.
ALL OTHER TANGIBLE PERSONAL PROPERTY: Section 137.080 RSMo, lists all taxable tangible personal property not
included in the other subclasses as a separate subclass of tangible personal property.
GENERAL DEFINITIONS
ASSESSED VALUATION: The valuations on the Assessor's Books and the valuation equalized by the Board of Equalization are
required to be assessed at the following percentages of true value in money: residential real property at 19% of true value;
agricultural real property at 12% of value based on productive capability; vacant and unused agricultural property at 12% of true
value; and commercial and all other real property at 32% of true value (Section 137.115 RSMo). Tangible personal property is
required to be assessed at 33-1/3% of its true value in money (Section 137.115.1 RSMo); Grain and other agricultural crops in an
unmanufactured condition are to be assessed at one-half of one percent of their true value in money (Section 137.115.3(1) RSMo);
Manufactured homes as defined in Section 700.010 RSMo, which are used as dwelling units, shall be assessed at the same
percentage as residential real property, which is 19% of true value in money; Motor vehicles which are eligible for registration and
are registered as historic motor vehicles under Section 301.131 RSMo shall be assessed at 5% of their true value in money (Section
137.115.3(4) RSMo); Aircraft which complies with Section 137.115.3(4) RSMo, are to be assessed at 5% of their true value in
money; Livestock and farm machinery are to be assessed at 12% of their true value in money (Section 137.115.3(2)(3) RSMo);
Qualifying agricultural and horticultural land assessments are based upon productive capability (Section 137.021 RSMo) and forest
croplands carry an assessment of $1.00 per acre if certified prior to August 14, 1974 and $3.00 per acre if certified after August 14,
1974 (Section 254.090 RSMo)
INCORPORATED TOWN LOTS: Real property, whether described by lots and blocks or some other method which appears on the
assessor's list as a tract or lot of land, which is situated in an incorporated city, town or village. This valuation must also contain
the value of improvements on such property.
MINERAL RIGHTS: Rights and interests in minerals underlying land that is owned by someone other than the owner of the land
(Section 259.220 RSMo). Mineral rights are to be assessed as commercial real property.
RURAL LAND: All land located within any county, except land in incorporated villages, towns, or cities. This valuation must also
contain the value of improvements on such property.
6. Residential
7. Agricultural
8. Commercial
Total Rural Land Total Town Lots
6. Residential
7. Agricultural
8. Commercial
Total Rural Land Total Town Lots
6. Residential
7. Agricultural
8. Commercial
Total Rural Land Total Town Lots
Boats
Airplanes
Motorcycles Trailers
Railroad & Utility Vehicles
Other Vehicles
*
Aircraft Built from a Kit
*
3. Commercial
3. Commercial
Total New Construction & Improvements
Rural Land
TAX INCREMENT FINANCE (TIF) PROPERTY (CHAPTER 99)
Lines 1, 2, 3, 6, 7 and 8 on the reverse side of this form are to include the base value and incremental increase value of TIF
property. Please report the incremental increase value only on the lines below:
Incorporated Town Lots
1. Residential
LOCALLY ASSESSED RAILROAD AND UTILITY PROPERTY
Total Tax Increment Finance Property
2. Agricultural
2. Agricultural
3. Commercial
Lines 1, 2, 3, 6, 7 and 8 on the reverse side of this form are to include the valuation of locally assessed railroad and utility real
property. The value of locally assessed railroad and utility property included in the values reported on the front of this form are:
Rural Land Incorporated Town Lots
1. Residential
VEHICLES
Line 20 on the reverse side of this form includes the value of vehicles. Please report the number of each type of vehicle listed
below:
Automobiles
RV's
Total Locally Assessed Railroad & Utility Property
Total Number of Vehicles
Trucks
HISTORIC MOTOR VEHICLES, HISTORIC AIRCRAFT AND AIRCRAFT BUILT FROM A KIT
Line 23 on the reverse side of this form is the total value of historic motor vehicles, historic aircraft and aircraft built from a kit.
Historic motor vehicles are assessed at 5%. Please report the number of each type of historic personal property below:
county, taken from the Assessment Book for 2006. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the
*The total number of vehicles shown on this line should match the number of assessments reported on line 20 on the reverse
side of this form. This total will automatically be entered on line 20 on the reverse side of this form.
Buses
NEW CONSTRUCTION AND IMPROVEMENTS
Lines 1, 2,3, 6, 7 and 8 on the reverse side of this form are to include the value of new construction and improvements. The
value of new construction and improvements included in the values reported on the front of this form are:
1. Residential
2. Agricultural
Rural Land Incorporated Town Lots
Must be over 25 yrs. old and owned solely as a collector's item and used or
intended to be used for exhibition and educational purposes
Must be at least 25 years old and used solely for noncommercial purposes and
are operated less than 50 hours per year
Aircraft that are home built from a kit
Historic Motor Vehicles
Historic Aircraft
COUNTY CLERK SIGNATURE TELEPHONE NUMBER FAX NUMBER
seal of the County Commission of ________________________ County. Done at office in ___________________________,
this __________ day of ___________________, 2006
Total Number of Historic Vehicles
I, _______________________________, Clerk of the County Commission of _______________________ County, State of
Missouri, do hereby certify that the foregoing is a true, complete and correct abstract of the taxable property in the said
*The total number of historic vehicles shown on this line should match the number of assessments reported on line 23 on the
reverse side of this form. This total will automatically be entered on line 23 on the reverse side of this form.
Assessment Book for the year 2006.
THIS ABSTRACT MUST BE FORWARDED TO THE STATE TAX COMMISSION BY JUNE 20.
28. TOTAL Locally Assessed Valuation - Taxable Property (Sum of lines 11 & 27)
27. TOTAL Locally Assessed Valuation - Tangible Personal Property (Sum of lines 18 & 26)
25. All Other Tangible Personal Property on Assessment Book
21. Grain and Other Agricultural Crops (Assessed at 1/2 of 1%)
26. SUBTOTAL - All Other Personal Property (Sum of lines 19-25)
19. Farm Machinery (Assessed at 12%)
20. Vehicles including Recreational Vehicles
22. Manufactured Homes Used as Dwelling Units (Assessed at 19%)
23. Historic Motor Vehicles, Historic Aircraft & Aircraft Built From Kit (Assessed at 5%)
24. Pollution Control Tools & Equipment (Assessed at 25%)
17. All Other Livestock
18. SUBTOTAL - Livestock (Assessed at 12%) (Sum of lines 12-17)
15. Sheep & Goats
16. Poultry
13. Cattle
14. Hogs
TANGIBLE PERSONAL PROPERTY NUMBER OF UNITS ASSESSED VALUATION
12. Horses, Mares, Asses, Jennets and Mules
10. TOTAL Assessed Valuation - Incorporated Town Lots
11. TOTAL Assessed Valuation - Real Property
8. Commercial
9. Forest Croplands - No. of acres @ $3 ; No. of acres @ $1
6. Residential
7. Agricultural - Assessed Value of Vacant/Unused land is
4. Forest Croplands - No. of acres @ $3 ; No. of acres @ $1
5. TOTAL Assessed Valuation - Rural Land
NUMBER OF ASSESSMENTS ASSESSED VALUATION
1. Residential
3. Commercial
Assessed valuation of locally assessed taxable property in ______________________________ County on the lst day of January, 2006, as set out in the
MO870-0037 (3-06)
STATE TAX COMMISSION OF MISSOURI
AGGREGATE ABSTRACT
(FORM 11)
2. Agricultural - Assessed Value of Vacant/Unused land is
REAL PROPERTY
Number of
Assessments
26. SUBTOTAL - All Other Personal Property (Sum of lines 19-25)
MO870-0036(3-06)
28. TOTAL Locally Assessed Valuation - Taxable Property
(Sum of lines 11 & 27)
27. TOTAL Locally Assessed Valuation - Tangible Personal Property
(Sum of lines 18 & 26)
21. Grain and Other Agricultural Crops (Assessed at 1/2 of 1%)
22. Manufactured Homes Used as Dwelling Units (Assessed at 19%)
23. Historic Motor Vehicles, Historic Aircraft & Aircraft Built From Kit (Assessed at 5%)
24. Pollution control Tools & Equipment (Assessed at 25%)
25. All Other Tangible Personal Property on Assessment Book
20. Vehicles including Recreational Vehicles
19. Farm Machinery (Assessed at 12%)
18. SUBTOTAL - Livestock (Assessed at 12%) (Sum of lines 12-17)
15. Sheep & Goats
16. Poultry
17. All Other Livestock
13. Cattle
14. Hogs
12. Horses, Mares, Asses, Jennets and Mules
11. TOTAL Assessed Valuation - Real Property
TANGIBLE PERSONAL PROPERTY
10. TOTAL Assessed Valuation - Incorporated Town Lots
8. Commercial
9. Forest Croplands - No. of acres @ $3 No. of acres @ $1
7. Agricultural - Assessed Value of Vacant/Unused land is
6. Residential
3. Commercial
4. Forest Croplands - No. of acres @ $3 No. of acres @ $1
5. TOTAL Assessed Valuation - Rural Land
REAL PROPERTY
1. Residential
2. Agricultural - Assessed Value of Vacant/Unused land is
______________________________________________ County for the year 2006.
County assessed valuation report for return to the State Tax Commission after adjournment of the County Board of Equalization in STATE TAX COMMISSION OF MISSOURI
AGGREGATE ABSTRACT
(FORM 11A)
Assessed Valuation
Other Valuation Changes
(Enter as a negative or positive figure)
Valuation Deducted by
Board of Equalization
(Enter as a negative figure)
Valuation Added by
Board of Equalization
Valuation Reported
on Form 11