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2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments
Section 138.030 Oath of members--powers and duties.

Universal Citation:
MO Rev Stat § 138.030 (2012)
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.

Oath of members--powers and duties.

138.030. 1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county.

2. The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value. The board shall not reduce the valuation of the real or tangible personal property below the value thereof as fixed by the state tax commission.

(RSMo 1939 11002, A.L. 1945 p. 1775, A.L. 1959 H.B. 107)

Prior revisions: 1929 9812; 1919 12821; 1909 11403

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