- 1. The secretary of the state tax commission shall transmit to each county clerk and to the assessor in the city of St. Louis a report showing the percent added to or deducted from the valuation of the property of his county, specifying the percentage added to or deducted from the real property and the tangible personal property respectively, denoted by classes, and also the value of the real and tangible personal property of his county as equalized by said commission; and the said clerk shall furnish one copy thereof to the assessor, and except in St. Louis City one copy shall be laid before the annual county board of equalization.
- 2. This report shall be delivered to the clerks of the several counties so that it may be in the possession of county boards of equalization on or before the second Monday in July. The assessor in St. Louis City shall make such adjustments of property valuations as directed by the state tax commission.
- 3. It shall be the duty of the state tax commission to require of clerks of the several county commissions of this state and of the assessor in St. Louis City to keep up the aggregate valuation of real and tangible personal property in their respective counties as fixed by the state tax commission.
- 4. In any case where the final valuation fixed by a county board of equalization, as reported to the state tax commission, differs materially from the valuation fixed by the commission, such county board of equalization may be called into session by order of the state tax commission at any time between the date when such county board of equalization adjourns sine die and the first day of November of the same year.
(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548)
Prior revisions: 1929 § 9854; 1919 12847