Opinion Letter No. 110-68

March 11, 1968

Honorable Jerry Graves
Prosecuting Attorney
Newton County
Neosho, Missouri 64850

Dear Mr. Graves:

This is in answer to your letter of recent date in which you ask whether the county assessor of a third class county is required to furnish the county collector with the addresses of the owners of real estate listed on the real estate tax books, as well as the addresses of the persons listed in the personal tax books.

You have advised us that there has been no election held under the provisions of Section 137.230, RSMo, Supp. 1967, which would make Section 137.225 applicable to Newton County.

In view of the fact that Section 137.225 is not applicable to Newton County there is no requirement that the county assessor of Newton County furnish the collector with the addresses of owners of real estate listed in the real estate tax book of such county.

Very truly yours,

Norman H. Anderson
Attorney General