Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase, either in person, or by mail directed to the last known address; every such increase in assessed valuation made by the assessor shall be subject to review by the county board of equalization whereat the landowner shall be entitled to be heard, and the notice to the landowner shall so state.

(L. 1945 p. 1782 § 15)

(1991) When property owner's assessed valuation was increased as a result of statutory reclassification of manufactured homes as realty, property owner was still entitled to notice and had a right to be heard. Statute creates no exception for newly classified property. Ingels v. Noel, 804 S.W.2d 808 (Mo.App.W.D.).