Mo. Rev. Stat. § 140.090
Current with changes from the 2023 Legislative Session
In counties where an alphabetical arrangement of the land list in the assessor's book has been ordered by the county commission, the back tax book shall be made out in alphabetical order, in the name of the owner, if known, and if not known in the name of the person to whom the tract or lot was last assessed.
§ 140.090, RSMo
RSMo 1939 § 11117, A. 1949 S.B. 1024