2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments

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Chapter Cross References

COUNTY BOARDS OF EQUALIZATION, GENERALLY

Section 138.010 Membership of county board of equalization — annual meetings. (8/28/2008)
Section 138.011 Board of equalization members, restriction on being certain local officials or school board members (charter counties). (8/28/2004)
Section 138.015 Representation of constitutional charter cities under 300,000 on board — compensation. (8/28/1986)
Section 138.020 Members of board not to receive additional compensation, exception — compensation of county surveyor. (8/28/2002)
Section 138.030 Oath of members — powers and duties. (8/28/1959)
Section 138.040 Power to send for persons and papers — quorum. (8/28/1945)
Section 138.050 Rules to be observed. (8/28/2008)
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. (7/1/2002)
Section 138.070 Assessment of property omitted from assessor's books — notice — hearings. (8/28/1945)
Section 138.080 Adjustment of tax books. (8/28/1945)

BOARDS OF EQUALIZATION, CERTAIN FIRST AND SECOND CLASSIFICATION COUNTIES

BOARD OF EQUALIZATION, ST. LOUIS CITY

Section 138.140 Board of equalization — members — oath — compensation — vacancies, how filled. (8/28/1971)
Section 138.150 Powers and duties — notice of increase. (8/28/1959)
Section 138.170 Length and period of meetings — subpoena witnesses — hearings. (8/28/2008)
Section 138.180 Appeal to board of equalization, how taken. (8/28/2008)

STATE TAX COMMISSION
Commission transferred to department of revenue, 32.028 Corporation franchise tax, appeals, commissions, duties, 32.028

Section 138.190 Creation of state tax commission — term of office. (8/28/1945)
Section 138.200 Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. (8/28/1959)
Section 138.210 Oath of office. (8/28/1945)
Section 138.220 Bond — amount. (8/28/1945)
Section 138.230 Compensation and expenses. (8/28/1984)
Section 138.235 Commission to conduct seminars — investigate leasing companies — compensation for extra duties. (8/28/1984)
Section 138.240 Quorums — hearings — decisions. (8/28/1945)
Section 138.250 Location of office. (8/28/1945)
Section 138.260 Secretary, appointment, duties — compensation, how set. (8/28/1973)
Section 138.280 Employment of clerical help. (8/28/1945)
Section 138.290 Agents, appointed, when — compensation, how provided. (8/28/1980)
Section 138.300 Powers of agents. (8/28/1959)
Section 138.310 Agent to conduct investigations — advisory recommendations. (8/28/1945)
Section 138.320 Forms and instructions. (8/28/1945)
Section 138.330 Seal for commission — attestation of records — evidence — custodian of seal. (8/28/1945)
Section 138.340 Commission cannot fix rate of levy. (8/28/1945)
Section 138.350 Public meetings — access to records — certification of documents. (8/28/1949)
Section 138.360 Issuance of subpoenas — fees — costs. (8/28/1949)
Section 138.370 Examination of witnesses and books. (8/28/1949)
Section 138.380 Duties and powers of commission. (8/28/2008)
Section 138.390 To classify and equalize property. (8/28/2008)
Section 138.400 Certification of valuation changes — adjustments. (8/28/2008)
Section 138.410 General supervision — attorney general and prosecuting attorney to assist in enforcement. (8/28/1951)
Section 138.415 Official visits to counties. (8/28/1951)
Section 138.420 Power of original assessment — notification — modification of decision. (6/20/1986)
Section 138.430 Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when. (8/28/2008)
Section 138.431 Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how. (10/11/2013)
Section 138.432 Decisions and orders of hearing officers, appeal of, procedure — when deemed final. (8/28/1983)
Section 138.433 Pleadings, when deemed filed. (8/28/1983)
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. (8/28/1994)
Section 138.435 Office of state ombudsman for property assessment and taxation established — administration, duties, authority. (8/28/2008)
Section 138.440 Annual report — content — compensation for extra duties. (8/28/1984)
Section 138.445 Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. (8/28/1984)
Section 138.450 Annual meeting of assessors — expenses — warrant in payment. (8/28/1983)
Section 138.460 Inspection of assessment rolls — assessment of property omitted from rolls — notice given. (8/28/1947)
Section 138.470 Hearing — correction of books — compensation of assessor — court review — commission assessment final. (8/28/1957)
Section 138.480 Papers may be destroyed, when. (8/28/1945)

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2017 Missouri Revised StatutesTitle X TAXATION AND REVENUEChapter 138 Equalization and Review of Tax Assessments

2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 138 Equalization and Review of Tax Assessments