Mo. Rev. Stat. ch. 138 – Equalization and Review of Tax Assessments | Midpage

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Revised Statutes of Missouri

Chapter 138

Mo. Rev. Stat. ch. 138

Equalization and Review of Tax Assessments

138.010Membership of county board of equalization — annual meetings 138.011Board of equalization members, restriction on being certain local officials or school board members (charter counties)138.015Representation of constitutional charter cities under 300,000 on board — compensation 138.020Members of board not to receive additional compensation, exception — compensation of county surveyor 138.030Oath of members — powers and duties 138.040Power to send for persons and papers — quorum 138.050Rules to be observed 138.060Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments 138.070Assessment of property omitted from assessor's books — notice — hearings 138.080Adjustment of tax books 138.085County board of equalization, certain first and second class counties 138.090Meetings of board (first class counties)138.100Rules — hearings (first classification counties)138.110Complaints to be filed with state tax commission, when (first class counties)138.120Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties)138.130Extension of taxes — delivery of books (first class counties)138.135Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County)138.140Board of equalization — members — oath — compensation — vacancies, how filled 138.150Powers and duties — notice of increase 138.170Length and period of meetings — subpoena witnesses — hearings 138.180Appeal to board of equalization, how taken 138.190Creation of state tax commission — term of office 138.200Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited 138.220Bond — amount 138.230Compensation and expenses 138.235Commission to conduct seminars — investigate leasing companies — compensation for extra duties 138.240Quorums — hearings — decisions 138.250Location of office 138.260Secretary, appointment, duties — compensation, how set 138.280Employment of clerical help 138.290Agents, appointed, when — compensation, how provided 138.300Powers of agents 138.310Agent to conduct investigations — advisory recommendations 138.320Forms and instructions 138.330Seal for commission — attestation of records — evidence — custodian of seal 138.340Commission cannot fix rate of levy 138.350Public meetings — access to records — certification of documents 138.360Issuance of subpoenas — fees — costs 138.370Examination of witnesses and books 138.380Duties and powers of commission 138.390To classify and equalize property 138.400Certification of valuation changes — adjustments 138.410General supervision — attorney general and prosecuting attorney to assist in enforcement 138.415Official visits to counties 138.420Power of original assessment — notification — modification of decision 138.430Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when 138.431Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how 138.432Decisions and orders of hearing officers, appeal of, procedure — when deemed final 138.433Pleadings, when deemed filed 138.434Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when 138.435Office of state ombudsman for property assessment and taxation established — administration, duties, authority 138.440Annual report — content — compensation for extra duties 138.445Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation 138.450Annual meeting of assessors — expenses — warrant in payment 138.460Inspection of assessment rolls — assessment of property omitted from rolls — notice given 138.470Hearing — correction of books — compensation of assessor — court review — commission assessment final 138.480Papers may be destroyed, when