Mo. Rev. Stat. § 700.500: Director of revenue to notify assessor of home's location, when.

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.