There is a newer version of the Missouri Revised Statutes
2015 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE (135-155)
Chapter 138 Equalization and Review of Tax Assessments
COUNTY BOARDS OF EQUALIZATION, GENERALLY
- Section 138.010 Membership of county board of equalization--annual meetings.
- Section 138.011 Board of equalization members, restriction on being certain local officials or school board members (charter counties).
- Section 138.015 Representation of constitutional charter cities under 300,000 on board--compensation.
- Section 138.020 Members of board not to receive additional compensation, exception--compensation of county surveyor.
- Section 138.030 Oath of members--powers and duties.
- Section 138.040 Power to send for persons and papers--quorum.
- Section 138.050 Rules to be observed.
- Section 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.
- Section 138.070 Assessment of property omitted from assessor's books--notice--hearings.
- Section 138.080 Adjustment of tax books.
- Section 138.085 County board of equalization, certain first and second class counties.
- Section 138.090 Meetings of board (first class counties).
- Section 138.100 Rules--hearings (counties of the first classification).
- Section 138.110 Complaints to be filed with state tax commission, when (first class counties).
- Section 138.120 Merchants' and manufacturers' books submitted, when--notice, hearing (first class counties).
- Section 138.130 Extension of taxes--delivery of books (first class counties).
- Section 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).
- Section 138.140 Board of equalization--members--oath--compensation--vacancies, how filled (St. Louis).
- Section 138.150 Powers and duties--notice of increase (St. Louis).
- Section 138.170 Length and period of meetings--subpoena witnesses--hearings (St. Louis).
- Section 138.180 Appeal to board of equalization, how taken.
- Section 138.190 Creation of state tax commission--term of office.
- Section 138.200 Qualifications of members--interim appointments--members to devote full time to duties--private employment prohibited.
- Section 138.210 Oath of office.
- Section 138.220 Bond--amount.
- Section 138.230 Compensation and expenses.
- Section 138.235 Commission to conduct seminars--investigate leasing companies--compensation for extra duties.
- Section 138.240 Quorums--hearings--decisions.
- Section 138.250 Location of office.
- Section 138.260 Secretary, appointment, duties--compensation, how set.
- Section 138.280 Employment of clerical help.
- Section 138.290 Agents, appointed, when--compensation, how provided.
- Section 138.300 Powers of agents.
- Section 138.310 Agent to conduct investigations--advisory recommendations.
- Section 138.320 Forms and instructions.
- Section 138.330 Seal for commission--attestation of records--evidence--custodian of seal.
- Section 138.340 Commission cannot fix rate of levy.
- Section 138.350 Public meetings--access to records--certification of documents.
- Section 138.360 Issuance of subpoenas--fees--costs.
- Section 138.370 Examination of witnesses and books.
- Section 138.380 Duties and powers of commission.
- Section 138.390 To classify and equalize property.
- Section 138.400 Certification of valuation changes--adjustments.
- Section 138.410 General supervision--attorney general and prosecuting attorney to assist in enforcement.
- Section 138.415 Official visits to counties.
- Section 138.420 Power of original assessment--notification--modification of decision.
- Section 138.430 Right to appeal, procedure, notice to collector, when--investigation--costs and attorney's fees awarded, when.
- Section 138.431 Hearing officers of tax commission to hear appeals, when, procedure--appeal of hearing officer's decision, how.
- Section 138.432 Decisions and orders of hearing officers, appeal of, procedure--when deemed final.
- Section 138.433 Pleadings, when deemed filed.
- Section 138.434 Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
- Section 138.435 Office of state ombudsman for property assessment and taxation established--administration, duties, authority.
- Section 138.440 Annual report--content--compensation for extra duties.
- Section 138.445 Annual report to contain property valuations according to counties--amendment of report, time limitation--tax commission, additional compensation.
- Section 138.450 Annual meeting of assessors--expenses--warrant in payment.
- Section 138.460 Inspection of assessment rolls--assessment of property omitted from rolls--notice given.
- Section 138.470 Hearing--correction of books--compensation of assessor--court review--commission assessment final.
- Section 138.480 Papers may be destroyed, when.
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