Mo. Rev. Stat. § 137.423
The county executive of any county of the first classification with a charter form of government which contains all or part of a city with a population of three hundred fifty thousand or more inhabitants may waive all penalties for failure to timely file a personal property list to the county assessor pursuant to section 137.345, for the 1992 and 1993 tax years.
(L. 1993 S.B. 244, et al. § 1)
Effective 7-2-93