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2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments
Section 138.040. Power to send for persons and papers--quorum.

Universal Citation:
MO Rev Stat § 138.040.
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Power to send for persons and papers--quorum.

138.040. 1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff of the county to execute such process as may be issued to this end.

2. A majority of said board shall constitute a quorum, and a majority of the members present shall determine all matters of appeal or revision.

(RSMo 1939 11005, A.L. 1945 p. 1775)

Prior revisions: 1929 9815; 1919 12824; 1909 11406

Annotation Copyright Missouri Joint Committee on Legislative Research
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