Missouri Chapter 138 — Equalization and Review of Tax Assessments
- § 138.010. — Membership of county board of equalization--annual meetings.
- § 138.011. — Board of equalization members, restriction on being certain local officials or school board members (charter counties).
- § 138.015. — Representation of constitutional charter cities under 300,000 on board--compensation.
- § 138.020. — Members of board not to receive additional compensation, exception --compensation of county surveyor.
- § 138.030. — Oath of members--powers and duties.
- § 138.040. — Power to send for persons and papers--quorum.
- § 138.050. — Rules to be observed.
- § 138.060. — Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties--erroneous assessments--hearing, limitation on assessor's testimony of evaluation.
- § 138.070. — Assessment of property omitted from assessor's books--notice --hearings.
- § 138.080. — Adjustment of tax books.
- § 138.085. — County board of equalization, certain first and second class counties.
- § 138.090. — Meetings of board (first class counties).
- § 138.100. — Rules--hearings (counties of the first classification).
- § 138.110. — Complaints to be filed with state tax commission, when (first class counties).
- § 138.120. — Merchants' and manufacturers' books submitted, when--notice, hearing (first class counties).
- § 138.130. — Extension of taxes--delivery of books (first class counties).
- § 138.135. — Assessor not to be member of board of equalization--assessment to remain same, when--majority of board not in attendance, effect (St. Louis County).
- § 138.140. — Board of equalization--members--oath--compensation--vacancies, how filled (St. Louis).
- § 138.150. — Powers and duties--notice of increase (St. Louis).
- § 138.170. — Length and period of meetings--subpoena witnesses--hearings (St. Louis).
- § 138.180. — Appeal to board of equalization, how taken.
- § 138.190. — Creation of state tax commission--term of office.
- § 138.200. — Qualifications of members--interim appointments--members to devote full time to duties--private employment prohibited.
- § 138.210. — Oath of office.
- § 138.220. — Bond--amount.
- § 138.230. — Compensation and expenses.
- § 138.235. — Commission to conduct seminars--investigate leasing companies --compensation for extra duties.
- § 138.236. — Commissioners to report to governor on statewide reassessment, when--compensation for extra duties.
- § 138.240. — Quorums--hearings--decisions.
- § 138.250. — Location of office.
- § 138.260. — Secretary, appointment, duties--compensation, how set.
- § 138.280. — Employment of clerical help.
- § 138.290. — Agents, appointed, when--compensation, how provided.
- § 138.300. — Powers of agents.
- § 138.310. — Agent to conduct investigations--advisory recommendations.
- § 138.320. — Forms and instructions.
- § 138.330. — Seal for commission--attestation of records--evidence--custodian of seal.
- § 138.340. — Commission cannot fix rate of levy.
- § 138.350. — Public meetings--access to records--certification of documents.
- § 138.360. — Issuance of subpoenas--fees--costs.
- § 138.370. — Examination of witnesses and books.
- § 138.380. — Duties and powers of commission.
- § 138.390. — To classify and equalize property.
- § 138.395. — School districts, equivalent sales ratio of assessed valuation for distribution of funds, certification procedure.
- § 138.400. — Report of valuation changes--adjustments.
- § 138.410. — General supervision--attorney general and prosecuting attorney to assist in enforcement.
- § 138.415. — Official visits to counties.
- § 138.420. — Power of original assessment--notification--modification of decision.
- § 138.430. — Right to appeal, procedure, notice to collector, when--investigation --costs and attorney's fees awarded, when.
- § 138.431. — Hearing officers of tax commission to hear appeals, when, procedure --appeal of hearing officer's decision, how.
- § 138.432. — Decisions and orders of hearing officers, appeal of, procedure--when deemed final.
- § 138.433. — Pleadings, when deemed filed.
- § 138.434. — Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
- § 138.440. — Annual report--content--compensation for extra duties.
- § 138.445. — Annual report to contain property valuations according to counties --amendment of report, time limitation--tax commission, additional compensation.
- § 138.450. — Annual meeting of assessors--expenses--warrant in payment.
- § 138.460. — Inspection of assessment rolls--assessment of property omitted from rolls--notice given.
- § 138.470. — Hearing--correction of books--compensation of assessor--court review --commission assessment final.
- § 138.480. — Papers may be destroyed, when.