1. 1. The county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the assessor, and shall correct and adjust the assessment accordingly. There shall be no presumption that the assessor's valuation is correct. At any hearing before the state tax commission or a court of competent jurisdiction of an appeal of assessment from a first class charter county or a city not within a county, the assessor shall not advocate nor present evidence advocating a valuation higher than that value finally determined by the assessor or the value determined by the board of equalization, whichever is higher, for that assessment period.
2. 2. The county clerk shall keep an accurate record of the proceedings and orders of the board, and the assessor shall correct all erroneous assessments, and the clerk shall adjust the tax book according to the orders of such board and the orders of the state tax commission, except that in adding or deducting such percent to each tract or parcel of real estate as required by such board or state tax commission, he shall add or deduct in each case any fractional sum of less than fifty cents, so that the value of any separate tract shall contain no fractions of a dollar.

(RSMo 1939 § 11004, A.L. 1945 p. 1775, A.L. 1992 S.B. 630, A.L. 1993 H.B. 541)

Prior revisions: 1929 § 9814; 1919 § 12823; 1909 § 11405

Effective 7-2-93

CROSS REFERENCES:

Appeal to board, right of, RSMo 137.275

Notice of real property valuation increase to be given, review, RSMo 137.180

(1959) Where members of county board were aware that taxpayer was protesting the assessment of his property, his attorney appeared before the board on the matter and the assessment was discussed and voted upon at board meeting, court concluded that appeal to county board was perfected even though no record thereof was made by clerk and that subsequent appeal was within jurisdiction of State Tax Commission. Drey v. State Tax Comm. (Mo.), 323 S.W.2d 719.