Missouri Chapter 137 — Assessment and Levy of Property Taxes
- § 137.010. — Definitions.
- § 137.015. — Classification of property.
- § 137.016. — Real property, subclasses of, defined--political subdivision may adjust operating levy to recoup revenue, when--reclassification to apply, when--placement of certain property within proper subclass, factors considered.
- § 137.017. — Agricultural and horticultural property, how assessed.
- § 137.021. — Grading of land for valuation, agricultural and horticultural land, factors to be considered--split-off, effect of.
- § 137.022. — Private car company, defined--subject to assessment and taxation, manner.
- § 137.023. — Rules and regulations--promulgation, procedure.
- § 137.030. — Levy for library purposes.
- § 137.035. — What taxes to be assessed, levied, and collected in counties.
- § 137.037. — Levy to pay cost of property reevaluation--election--form of ballot.
- § 137.040. — Procedure for assessing, levying, and collecting additional taxes --limitations--conditions.
- § 137.045. — Assessment, levy, and collection not to be made except as provided --penalty.
- § 137.055. — County commission to fix rate of tax, when--public hearing to be held, when, notice, effect.
- § 137.060. — Action of county commission to be entered of record.
- § 137.065. — Limit of county taxes--increase, election, ballot--reduction not necessary, when.
- § 137.070. — Apportionment in counties having township organization.
- § 137.072. — School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
- § 137.073. — Definitions--revision of prior levy, when, procedure--calculation of state aid for public schools, taxing authority's duties.
- § 137.074. — Merchants' and manufacturers' personal property excluded in tax rate calculations, when--identified separately, how--real property records to contain certain information.
- § 137.075. — What property liable for taxes.
- § 137.076. — Valuation by assessor, factors to be considered.
- § 137.078. — Depreciation schedules for broadcasting equipment, definitions--true value in money, how determined--tables.
- § 137.079. — Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
- § 137.080. — Annual assessment date--subclasses of tangible personal property.
- § 137.082. — New construction, assessment of upon occupancy, how--payment of taxes, when--county assessor, duties--county option--natural disasters, assessment reduction allowed, effect.
- § 137.083. — Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
- § 137.085. — Government lands become taxable, when--state lien on real property, extent of.
- § 137.090. — Tangible personal property to be assessed in county of owner's residence--exceptions.
- § 137.095. — Corporate property, where taxed.
- § 137.098. — College fraternity and sorority real property, how assessed.
- § 137.100. — Certain property exempt from taxes.
- § 137.101. — Charitable organizations, exemption from property taxes--assessor's duties.
- § 137.106. — Homestead preservation--definitions--homestead exemption credit received, when, application process--assessor's duties--department of revenue duties--exemption limit set, when, how applied--rulemaking authority--sunset provision.
- § 137.110. — Assessment blanks, books and supplies, furnished, when.
- § 137.112. — Deferred maintenance, defined.
- § 137.113. — Scope of sections.
- § 137.114. — Assessment of deferred maintenance improvements postponed--eligibility requirements.
- § 137.115. — Real and personal property, assessment--maintenance plan--assessor may mail forms for personal property--classes of property, assessment--physical inspection required, when, procedure.
- § 137.116. — Department of revenue to furnish lists of motor vehicles.
- § 137.117. — Recorder to furnish list of real estate transfers (third and fourth class counties).
- § 137.118. — Livestock and farm machinery, adjustment of tax rate ceiling without voter approval, when.
- § 137.119. — Filing of subdivision plat not to affect classification or increase appraised value--exception.
- § 137.120. — Property list, contents.
- § 137.122. — Depreciable tangible personal property--definitions--standardized schedule to be used--valuation table--exceptions.
- § 137.125. — Procedure in case of absence from property and of death.
- § 137.130. — Assessor to make physical inspection, when--assessment.
- § 137.135. — Duplicate list to be left if made during absence of owner.
- § 137.150. — Assessor and other officers to administer oaths--failure of assessor --penalty.
- § 137.155. — Form of oath--refusal to make oath--penalty.
- § 137.160. — Assessment of discovered real property--notice to state tax commission.
- § 137.165. — Procedure of assessing real estate omitted from tax books.
- § 137.170. — Each tract of land charged with its own taxes--notice to owner.
- § 137.175. — Failure to assess taxable property--method of subsequent assessments.
- § 137.177. — Building permits in certain second class counties, when required --application, fee, issuance--list given assessor--misdemeanor.
- § 137.180. — Valuation increased--assessor to notify owner--appeals to county board of equalization.
- § 137.185. — Tracts less than one-sixteenth of a section.
- § 137.190. — Penalty for violation of section 137.185.
- § 137.195. — County commissions to procure plats from United States land office.
- § 137.200. — Plats or maps lost--duty of county commissions.
- § 137.205. — Assessor to have free access to plats and maps--board to compare --omissions.
- § 137.210. — Assessor to examine and compare lists--assessor's book.
- § 137.215. — Books to be divided into two parts--land list and personal property list--method of making list.
- § 137.220. — Assessor to prepare plats to all tracts and lots.
- § 137.225. — Assessor to be provided with real estate book and personal assessment book.
- § 137.230. — When section 137.225 does not apply.
- § 137.235. — Assessor's books to have three columns for values--extension of taxes.
- § 137.237. — Tax-exempt properties, assessor to compile list for state tax commission.
- § 137.240. — County commissions to furnish additional books when necessary.
- § 137.245. — Assessor to prepare and return assessor's book, verification--clerk to abstract--failure, a misdemeanor--clerk to forward copy of valuations, to whom, when.
- § 137.250. — List lost or destroyed--new assessment to be made.
- § 137.260. — County clerk to correct tax book.
- § 137.265. — Assessment not illegal because of informality in making.
- § 137.270. — County commission to hear and determine erroneous assessments.
- § 137.275. — Appeals to county board of equalization.
- § 137.280. — Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply.
- § 137.285. — Double assessment for making fraudulent list.
- § 137.286. — Ad valorem property tax levy approved in April or June of 1985, valuation, how determined.
- § 137.290. — Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector--electronic format authorized.
- § 137.295. — Clerk to make statement.
- § 137.298. — Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill--personal property tax receipt, issued when--cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill.
- § 137.300. — Supplemental tax book.
- § 137.305. — Supplemental tax book same validity and force.
- § 137.320. — Penalty for clerk's neglect or refusal--evidence.
- § 137.325. — Sections 137.325 to 137.420 applicable to first class counties.
- § 137.335. — Blanks for assessment to be designed by state tax commission--time of making assessment.
- § 137.340. — Taxpayer to file return listing all tangible personal property.
- § 137.345. — Failure to deliver list, penalty, exceptions--second notice to be given by assessor before penalty to apply--successful appeal by taxpayer, increases to use appeal basis (counties first class).
- § 137.350. — Assessment of estates--duty of guardian.
- § 137.355. — Notice of increased assessment of listed property.
- § 137.360. — Form of oath--penalty for refusal--lists filed with county clerk.
- § 137.375. — Assessor to deliver book, when--affidavit--duty of county clerk --penalty for failure.
- § 137.380. — Procedure when assessor's lists cannot be included in one book.
- § 137.385. — Appeal from assessment--form--time for filing.
- § 137.390. — County commission to determine tax rate.
- § 137.392. — Clerk to deliver tax books to collector, when--extension of time.
- § 137.395. — County commission to establish system of bookkeeping.
- § 137.400. — County reimbursed for abstract furnished to any city, town or village.
- § 137.405. — Certain sections not applicable to property assessed by state tax commission.
- § 137.410. — Inconsistent laws not applicable.
- § 137.415. — County commission of first class charter county to furnish recorder with land list--compensation to recorder--penalty.
- § 137.420. — False certification a misdemeanor.
- § 137.423. — Property list, filing on time for certain counties may be waived by county executive for tax years 1992 and 1993.
- § 137.425. — Tax levy, how made in counties with township organization--assessment book, how prepared.
- § 137.435. — Real property assessed, how and where.
- § 137.440. — Assessment of real and tangible property.
- § 137.445. — Assessor's books--how made.
- § 137.450. — Assessment lists to be filed with county clerk.
- § 137.465. — County clerk to submit lists of property--abstracts of all real property.
- § 137.470. — County clerk to estimate state, county, township, school, bridge and other tax.
- § 137.475. — County clerk to deliver assessment roll to collector.
- § 137.480. — State tax commission to instruct and advise county clerks.
- § 137.485. — Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
- § 137.490. — Dates of beginning and completing assessment--assessment must be uniform.
- § 137.495. — Property owners to file return listing tangible personal property, when--filing on next business day when filing date is on a Saturday or Sunday.
- § 137.500. — Assessment blanks, distribution, how signed--penalty.
- § 137.505. — Failure to file return--duty of assessor.
- § 137.510. — Assessor's books--method of preparation--date to be completed.
- § 137.512. — Notice as to time and place of inspection of assessment records.
- § 137.515. — Assessor to make abstract of books, when--copies certified.
- § 137.520. — Assessor to extend book--make tax bills.
- § 137.525. — Duties of city comptroller.
- § 137.535. — Assessor to make daily record of transfers of property.
- § 137.540. — False returns--board of equalization notified--duties of board.
- § 137.545. — False returns--penalty.
- § 137.550. — Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
- § 137.554. — Portion of tax expended on city streets, city to designate where and how spent.
- § 137.555. — Special road and bridge tax, how levied, collected and disbursed.
- § 137.556. — One-fourth of tax expended on city streets in certain counties.
- § 137.557. — Establishment of county-urban road systems--portion of special road and bridge tax may be expended on system roads--advisory board (Kansas City urban area).
- § 137.558. — County-urban road system--refunds to cities--county-arterial roads (St. Louis County).
- § 137.559. — Portion of road bond construction fund may be expended on system roads.
- § 137.560. — Special road and bridge fund to be a separate fund on all accounting statements of county.
- § 137.565. — Election for tax--petition--duty of county commission.
- § 137.570. — Form of ballot.
- § 137.575. — County commission to make levy--how collected.
- § 137.580. — County commission to refund special road and bridge tax to incorporated city, town or village.
- § 137.585. — Township special road and bridge tax, how levied, collected and disbursed.
- § 137.590. — Such funds to be shown as separate items.
- § 137.595. — Taxes--how collected--how kept.
- § 137.600. — Railroad, telegraph and telephone taxes--rate--how collected and disbursed.
- § 137.715. — Clerks and deputies, appointment, compensation, how paid.
- § 137.720. — Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund--additional deduction (St. Louis City and all counties).
- § 137.721. — Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
- § 137.722. — Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
- § 137.725. — Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
- § 137.750. — Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure--qualified costs and expenses.
- § 137.900. — Definitions.
- § 137.910. — Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
- § 137.920. — Warehouse duty to keep records of in-transit property, in-transit defined.
- § 137.930. — Forms for no-situs, tax exemptions, procedure.
- § 137.940. — Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
- § 137.950. — Evasion of taxes--civil action to recover taxes, costs and attorney's fee.
- § 137.960. — False statements to assessors--penalty.
- § 137.975. — Annual reports to be filed, form, content.
- § 137.977. — Failure to file, penalty--waiver of penalty, when--report deemed filed, when.
- § 137.979. — Commission to assess, adjust and equalize aggregate valuation--operations extending into another state, effect.
- § 137.981. — Administrative and judicial review procedure authorized for private car companies.
- § 137.983. — Private car companies not subject to ad valorem taxation, when.
- § 137.985. — Commission to apportion aggregate value to each county levying an ad valorem property tax--apportionment, how computed--school districts valuation to be same, how taxed and distributed.
- § 137.1000. — Title, effective date.
- § 137.1003. — Definitions.
- § 137.1006. — Powers of commission.
- § 137.1009. — Commission to prescribe report forms--penalty for failure to submit reports--mailing requirements--annual mileage reporting, when.
- § 137.1012. — Aggregate valuation of distributable freight line company property by the commission--procedure.
- § 137.1015. — Review of original assessment, when--procedures.
- § 137.1018. — Statewide average rate of property taxes levied, ascertained by the commission--report submitted--taxes collected, how determined.
- § 137.1021. — Deposit of taxes collected into county private car tax trust fund --apportionment to counties.
- § 137.1024. — Director to notify attorney general of failure to pay taxes due.
- § 137.1027. — Attorney general to institute a suit, when--property subject to seizure, when.
- § 137.1030. — Contingent procedures for freight line company taxes, effective when.