Mo. Rev. Stat. § 53.250: Definitions.

As used in sections 53.250 to 53.265 , unless the context clearly indicated otherwise, the following words mean:

(1) "Assessor or assessing officer" , county assessor of all second, third, and fourth class counties, and all first class counties without a charter form of government and the assessing officer of the city of St. Louis;

(2) "Assessor-elect" , a person who has been elected or appointed to the office of county assessor in any second, third, or fourth class county or any first class county without a charter form of government, or as the assessing officer of the City of St. Louis, but who has not yet begun his term of office;

(3) "Commission" , state tax commission;

(4) "Course of study" , course or courses approved by the state tax commission.