2012 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments
Section 138.090 Meetings of board (first class counties).
Meetings of board (first class counties).
138.090. 1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the first Monday in July of each year.
2. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county. There shall be no presumption that the assessor's valuation is correct.
(L. 1945 p. 1930 14, A. 1949 S.B. 1023, A.L. 1983 S.B. 63, et al., A.L. 1992 S.B. 630, A.L. 2008 S.B. 711)
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