Missouri Revised Statute 137.082
9. The assessor of such county (which adopts this statute) shall, upon application of the property owner, remove on a pro rata basis from the tax book for the current year any residential real property improvements destroyed by a natural disaster if such property is unoccupied and uninhabitable due to such destruction. If the assessor, subsequent to such destruction, considers such property occupied as provided in subsection 2 of this section, the assessor shall consider such property new construction and improvements and shall assess such property accordingly as provided in subsection 1 of this section. For purposes of this section, the term "natural disaster" means any disaster due to natural cases such as tornado, fire, flood, or earthquake.