There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 137 Assessment and Levy of Property Taxes
CLASSIFICATION OF PROPERTY
- Section 137.010 Definitions.
- Section 137.015 Classification of property.
- Section 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.
- Section 137.017 Agricultural and horticultural property, how assessed.
- Section 137.018 Certain merchandise exempt from ad valorem taxes.
- Section 137.021 Grading of land for valuation, agricultural and horticultural land, factors to be considered--split-off, effect of.
- Section 137.022 Private car company, defined--subject to assessment and taxation, manner.
- Section 137.023 Rules and regulations--promulgation, procedure.
- Section 137.030 Levy for library purposes.
- Section 137.035 What taxes to be assessed, levied, and collected in counties.
- Section 137.037 Levy to pay cost of property reevaluation--election--form of ballot.
- Section 137.040 Procedure for assessing, levying, and collecting additional taxes--limitations--conditions.
- Section 137.045 Assessment, levy, and collection not to be made except as provided--penalty.
- Section 137.055 County commission to fix rate of tax, when, exceptions--public hearing to be held, when, notice, effect.
- Section 137.060 Action of county commission to be entered of record.
- Section 137.065 Limit of county taxes--increase, election, ballot--reduction not necessary, when.
- Section 137.070 Apportionment in counties having township organization.
- Section 137.072 School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
- Section 137.073 Definitions--revision of prior levy, when, procedure--calculation of state aid for public schools, taxing authority's duties.
- Section 137.074 Merchants' and manufacturers' personal property excluded in tax rate calculations, when--identified separately, how--real property records to contain certain information.
- Section 137.075 What property liable for taxes.
- Section 137.076 Valuation by assessor, factors to be considered--income-based approach for assessment of parcels.
- Section 137.078 Depreciation schedules for broadcasting equipment, definitions--true value in money, how determined--tables.
- Section 137.079 Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
- Section 137.080 Annual assessment date--subclasses of tangible personal property.
- Section 137.081 New political subdivisions, assessment, effective when.
- Section 137.082 New construction, assessment of upon occupancy, how--payment of taxes, when--county assessor, duties--county option--natural disasters, assessment reduction allowed, effect.
- Section 137.083 Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
- Section 137.085 Government lands become taxable, when--state lien on real property, extent of.
- Section 137.090 Tangible personal property to be assessed in county of owner's residence--exceptions--apportionment of assessment of tractors and trailers..
- Section 137.092 Rental or leasing facilities to submit lessee lists.
- Section 137.095 Corporate property, where taxed--tractors and trailers.
- Section 137.098 College fraternity and sorority real property, how assessed.
- Section 137.100 Certain property exempt from taxes.
- Section 137.101 Charitable organizations, exemption from property taxes--assessor's duties.
- Section 137.106 Homestead preservation--definitions--homestead exemption credit received, when, application process--assessor's duties--department of revenue duties--apportionment percentage set, how applied, notice to owners--rulemaking authority--sunset provision.
- Section 137.110 Assessment blanks, books and supplies, furnished, when.
- Section 137.112 Deferred maintenance, defined.
- Section 137.113 Scope of sections.
- Section 137.114 Assessment of deferred maintenance improvements postponed--eligibility requirements.
- Section 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.
- Section 137.116 Department of revenue to furnish lists of motor vehicles.
- Section 137.117 Recorder to furnish list of real estate transfers (third and fourth class counties).
- Section 137.119 Filing of subdivision plat not to affect classification or increase appraised value--exception.
- Section 137.120 Property list, contents.
- Section 137.122 Depreciable tangible personal property--definitions--standardized schedule to be used--valuation table--exceptions.
- Section 137.125 Procedure in case of absence from property and of death.
- Section 137.130 Assessor to make physical inspection, when--assessment.
- Section 137.135 Duplicate list to be left if made during absence of owner.
- Section 137.150 Assessor and other officers to administer oaths--failure of assessor--penalty.
- Section 137.155 Form of oath--refusal to make oath--penalty.
- Section 137.160 Assessment of discovered real property--notice to state tax commission.
- Section 137.165 Procedure of assessing real estate omitted from tax books.
- Section 137.170 Each tract of land charged with its own taxes--notice to owner.
- Section 137.175 Failure to assess taxable property--method of subsequent assessments.
- Section 137.177 Building permits in certain second class counties, when required--application, fee, issuance--list given assessor--misdemeanor.
- Section 137.180 Valuation increased--assessor to notify owner--appeals to county board of equalization--notice to owners required, when, contents.
- Section 137.185 Tracts less than one-sixteenth of a section.
- Section 137.190 Penalty for violation of section 137.185.
- Section 137.195 County commissions to procure plats from United States land office.
- Section 137.200 Plats or maps lost--duty of county commissions.
- Section 137.205 Assessor to have free access to plats and maps--board to compare--omissions.
- Section 137.210 Assessor to examine and compare lists--assessor's book.
- Section 137.215 Books to be divided into two parts--land list and personal property list--method of making list.
- Section 137.220 Assessor to prepare plats to all tracts and lots.
- Section 137.225 Assessor to be provided with real estate book and personal assessment book.
- Section 137.230 When section 137.225 does not apply.
- Section 137.235 Assessor's books to have three columns for values--extension of taxes.
- Section 137.237 Tax-exempt properties, assessor to compile list for state tax commission.
- Section 137.240 County commissions to furnish additional books when necessary.
- Section 137.243 Projected tax liability, assessor to provide clerk with assessment book--abstract required--political subdivisions to informally project a nonbinding tax levy, procedure.
- Section 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.
- Section 137.250 List lost or destroyed--new assessment to be made.
- Section 137.260 County clerk to correct tax book.
- Section 137.265 Assessment not illegal because of informality in making.
- Section 137.270 County commission to hear and determine erroneous assessments.
- Section 137.275 Appeals to county board of equalization--lodged where.
- Section 137.280 Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply.
- Section 137.285 Double assessment for making fraudulent list.
- Section 137.290 Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector--electronic format authorized.
- Section 137.295 Clerk to make statement.
- Section 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.
- Section 137.300 Supplemental tax book.
- Section 137.305 Supplemental tax book same validity and force.
- Section 137.320 Penalty for clerk's neglect or refusal--evidence.
- Section 137.325 Sections 137.325 to 137.420 applicable to first class counties.
- Section 137.335 Blanks for assessment to be designed by state tax commission--time of making assessment.
- Section 137.340 Taxpayer to file return listing all tangible personal property.
- Section 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).
- Section 137.350 Assessment of estates--duty of guardian.
- Section 137.355 Notice of increased assessment of listed property--notice to owners, when, contents.
- Section 137.360 Form of oath--penalty for refusal--lists filed with county clerk.
- Section 137.375 Assessor to deliver book, when--affidavit--duty of county clerk--penalty for failure.
- Section 137.380 Procedure when assessor's lists cannot be included in one book.
- Section 137.385 Appeal from assessment--form--time for filing.
- Section 137.390 County commission to determine tax rate.
- Section 137.392 Clerk to deliver tax books to collector, when--extension of time.
- Section 137.395 County commission to establish system of bookkeeping.
- Section 137.400 County reimbursed for abstract furnished to any city, town or village.
- Section 137.405 Certain sections not applicable to property assessed by state tax commission.
- Section 137.410 Inconsistent laws not applicable.
- Section 137.415 County commission of first class charter county to furnish recorder with land list--compensation to recorder--penalty.
- Section 137.420 False certification a misdemeanor.
- Section 137.425 Tax levy, how made in counties with township organization--assessment book, how prepared.
- Section 137.435 Real property assessed, how and where.
- Section 137.440 Assessment of real and tangible property.
- Section 137.445 Assessor's books--how made.
- Section 137.450 Assessment lists to be filed with county clerk.
- Section 137.465 County clerk to submit lists of property--abstracts of all real property.
- Section 137.470 County clerk to estimate state, county, township, school, bridge and other tax.
- Section 137.475 County clerk to deliver assessment roll to collector.
- Section 137.480 State tax commission to instruct and advise county clerks.
- Section 137.485 Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
- Section 137.490 Dates of beginning and completing assessment--assessment must be uniform--notice to owners, when, contents.
- Section 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.
- Section 137.500 Assessment blanks, distribution, how signed--penalty.
- Section 137.505 Failure to file return--duty of assessor.
- Section 137.510 Assessor's books--method of preparation--date to be completed.
- Section 137.512 Notice as to time and place of inspection of assessment records.
- Section 137.515 Assessor to make abstract of books, when--copies certified.
- Section 137.520 Assessor to extend book--make tax bills.
- Section 137.525 Duties of city comptroller.
- Section 137.535 Assessor to make daily record of transfers of property.
- Section 137.540 False returns--board of equalization notified--duties of board.
- Section 137.545 False returns--penalty.
- Section 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
- Section 137.554 Portion of tax expended on city streets, city to designate where and how spent.
- Section 137.555 Special road and bridge tax, how levied, collected and disbursed.
- Section 137.556 One-fourth of tax expended on city streets in certain counties--exception, St. Francois County.
- Section 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).
- Section 137.558 County-urban road system--refunds to cities--county-arterial roads (St. Louis County).
- Section 137.559 Portion of road bond construction fund may be expended on system roads.
- Section 137.560 Special road and bridge fund to be a separate fund on all accounting statements of county.
- Section 137.565 Election for tax--petition--duty of county commission.
- Section 137.570 Form of ballot.
- Section 137.575 County commission to make levy--how collected.
- Section 137.580 County commission to refund special road and bridge tax to incorporated city, town or village.
- Section 137.585 Township special road and bridge tax, how levied, collected and disbursed.
- Section 137.590 Such funds to be shown as separate items.
- Section 137.595 Taxes--how collected--how kept.
- Section 137.600 Railroad, telegraph and telephone taxes--rate--how collected and disbursed.
- Section 137.715 Clerks and deputies, appointment, compensation, how paid.
- Section 137.720 Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund--additional deductions (St. Louis City and all counties).
- Section 137.721 Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
- Section 137.722 Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
- Section 137.725 Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
- Section 137.900 Definitions.
- Section 137.910 Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
- Section 137.920 Warehouse duty to keep records of in-transit property, in-transit defined.
- Section 137.930 Forms for no-situs, tax exemptions, procedure.
- Section 137.940 Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
- Section 137.950 Evasion of taxes--civil action to recover taxes, costs and attorney's fee.
- Section 137.960 False statements to assessors--penalty.
- Section 137.975 Annual reports to be filed, form, content.
- Section 137.977 Failure to file, penalty--waiver of penalty, when--report deemed filed, when.
- Section 137.979 Commission to assess, adjust and equalize aggregate valuation--operations extending into another state, effect.
- Section 137.981 Administrative and judicial review procedure authorized for private car companies.
- Section 137.983 Private car companies not subject to ad valorem taxation, when.
- Section 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.
- Section 137.1000 Title, effective date.
- Section 137.1003 Definitions.
- Section 137.1006 Powers of commission.
- Section 137.1009 Commission to prescribe report forms--penalty for failure to submit reports--mailing requirements--annual mileage reporting, when.
- Section 137.1012 Aggregate valuation of distributable freight line company property by the commission--procedure.
- Section 137.1015 Review of original assessment, when--procedures.
- Section 137.1018 Statewide average rate of property taxes levied, ascertained by the commission--report submitted--taxes collected, how determined--tax credit authorized--sunset provision.
- Section 137.1021 Deposit of taxes collected into county private car tax trust fund--apportionment to counties.
- Section 137.1024 Director to notify attorney general of failure to pay taxes due.
- Section 137.1027 Attorney general to institute a suit, when--property subject to seizure, when.
- Section 137.1030 Contingent procedures for freight line company taxes, effective when.
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