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2019 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 137 - Assessment and Levy of Property Taxes
CLASSIFICATION OF PROPERTY
Private railroad car companies defined, 137.022
- Section 137.010 Definitions. (8/28/2018)
- Section 137.015 Classification of property. (8/28/1945)
- 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. (8/28/2018)
- Section 137.017 Agricultural and horticultural property, how assessed. (8/28/2018)
- Section 137.018 Certain merchandise exempt from ad valorem taxes. (8/28/2015)
- Section 137.021 Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of. (8/28/2018)
- Section 137.022 Private car company, defined — subject to assessment and taxation, manner. (5/13/1994)
- Section 137.023 Rules and regulations — promulgation, procedure. (8/28/1995)
- Section 137.030 Levy for library purposes. (8/28/1984)
- Section 137.035 What taxes to be assessed, levied, and collected in counties. (8/28/1945)
- Section 137.037 Levy to pay cost of property reevaluation — election — form of ballot. (8/28/1986)
- Section 137.040 Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. (1/2/1979)
- Section 137.045 Assessment, levy, and collection not to be made except as provided — penalty. (8/28/1945)
- Section 137.055 County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect. (8/28/2008)
- Section 137.060 Action of county commission to be entered of record. (8/28/1959)
- Section 137.065 Limit of county taxes — increase, election, ballot — reduction not necessary, when. (8/28/1990)
- Section 137.070 Apportionment in counties having township organization. (8/28/1945)
- Section 137.072 School districts and political subdivisions may increase tax ceiling by vote of governing body, when. (8/28/1986)
- Section 137.073 Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties. (10/11/2013)
- Section 137.074 Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information. (8/28/1983)
- Section 137.075 What property liable for taxes. (8/28/1945)
- Section 137.076 Valuation by assessor, factors to be considered — income-based approach for assessment of parcels. (8/28/2015)
- Section 137.078 Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables. (8/28/2005)
- Section 137.079 Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal. (8/28/2005)
- Section 137.080 Annual assessment date — subclasses of tangible personal property. (12/31/1985)
- Section 137.081 New political subdivisions, assessment, effective when. (8/28/2015)
- 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. (8/28/2011)
- Section 137.083 Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt. (8/28/2003)
- Section 137.085 Government lands become taxable, when — state lien on real property, extent of. (8/28/1945)
- Section 137.090 Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers. (8/28/2013)
- Section 137.092 Rental or leasing facilities to submit lessee lists. (8/28/2008)
- Section 137.095 Corporate property, where taxed — tractors and trailers. (8/28/2017)
- Section 137.098 College fraternity and sorority real property, how assessed. (8/28/1986)
- Section 137.100 Certain property exempt from taxes. (8/28/2013)
- Section 137.101 Charitable organizations, exemption from property taxes — assessor's duties. (8/28/2007)
- Section 137.110 Assessment blanks, books and supplies, furnished, when. (8/28/1983)
- Section 137.112 Deferred maintenance, defined. (12/31/1985)
- Section 137.113 Scope of sections. (8/28/1989)
- Section 137.114 Assessment of deferred maintenance improvements postponed — eligibility requirements. (12/31/1985)
- Section 137.115 Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment. (8/28/2018)
- Section 137.116 Department of revenue to furnish lists of motor vehicles. (8/28/1963)
- Section 137.117 Recorder to furnish list of real estate transfers (third and fourth class counties). (8/28/1959)
- Section 137.119 Filing of subdivision plat not to affect classification or increase appraised value — exception. (7/2/1993)
- Section 137.120 Property list, contents. (8/28/1989)
- Section 137.122 Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions. (8/28/2008)
- Section 137.125 Procedure in case of absence from property and of death. (8/28/1945)
- Section 137.130 Assessor to make physical inspection, when — assessment. (8/28/2005)
- Section 137.135 Duplicate list to be left if made during absence of owner. (8/28/1945)
- Section 137.150 Assessor and other officers to administer oaths — failure of assessor — penalty. (8/28/1945)
- Section 137.155 Form of oath — refusal to make oath — penalty. (8/28/2003)
- Section 137.160 Assessment of discovered real property — notice to state tax commission. (8/28/1945)
- Section 137.165 Procedure of assessing real estate omitted from tax books. (8/28/1945)
- Section 137.170 Each tract of land charged with its own taxes — notice to owner. (8/28/1945)
- Section 137.175 Failure to assess taxable property — method of subsequent assessments. (8/28/1945)
- Section 137.177 Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor. (8/28/1961)
- Section 137.180 Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents. (8/28/2010)
- Section 137.185 Tracts less than one-sixteenth of a section. (8/28/1945)
- Section 137.190 Penalty for violation of section 137.185. (8/28/1945)
- Section 137.195 County commissions to procure plats from United States land office. (8/28/1945)
- Section 137.200 Plats or maps lost — duty of county commissions. (8/28/1945)
- Section 137.205 Assessor to have free access to plats and maps — board to compare — omissions. (8/28/1945)
- Section 137.210 Assessor to examine and compare lists — assessor's book. (8/28/1959)
- Section 137.215 Books to be divided into two parts — land list and personal property list — method of making list. (8/28/1945)
- Section 137.220 Assessor to prepare plats to all tracts and lots. (8/28/1945)
- Section 137.225 Assessor to be provided with real estate book and personal assessment book. (8/28/2018)
- Section 137.230 When section 137.225 does not apply. (8/28/1963)
- Section 137.235 Assessor's books to have three columns for values — extension of taxes. (8/28/1945)
- Section 137.237 Tax-exempt properties, assessor to compile list for state tax commission. (8/28/1989)
- Section 137.240 County commissions to furnish additional books when necessary. (8/28/1959)
- 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. (8/28/2010)
- 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. (8/28/2008)
- Section 137.250 List lost or destroyed — new assessment to be made. (8/28/1959)
- Section 137.260 County clerk to correct tax book. (8/28/1959)
- Section 137.265 Assessment not illegal because of informality in making. (8/28/1945)
- Section 137.270 County commission to hear and determine erroneous assessments. (8/28/1959)
- Section 137.275 Appeals to county board of equalization — lodged where. (8/28/2008)
- Section 137.280 Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when. (1/1/2018)
- Section 137.285 Double assessment for making fraudulent list. (8/28/1945)
- Section 137.290 Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized. (8/28/1998)
- Section 137.295 Clerk to make statement. (8/28/1959)
- 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. (8/28/2004)
- Section 137.300 Supplemental tax book. (8/28/1959)
- Section 137.305 Supplemental tax book same validity and force. (8/28/1945)
- Section 137.320 Penalty for clerk's neglect or refusal — evidence. (8/28/1959)
- Section 137.325 Sections 137.325 to 137.420 applicable to first class counties. (8/28/1945)
- Section 137.335 Blanks for assessment to be designed by state tax commission — time of making assessment. (8/28/2008)
- Section 137.340 Taxpayer to file return listing all tangible personal property. (7/9/1992)
- 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. (1/1/2018)
- Section 137.350 Assessment of estates — duty of guardian. (8/28/1945)
- Section 137.355 Notice of increased assessment of listed property — notice to owners, when, contents. (8/28/2010)
- Section 137.360 Form of oath — penalty for refusal — lists filed with county clerk. (8/28/2003)
- Section 137.375 Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure. (8/28/2008)
- Section 137.380 Procedure when assessor's lists cannot be included in one book. (8/28/1945)
- Section 137.385 Appeal from assessment — form — time for filing. (8/28/1945)
- Section 137.390 County commission to determine tax rate. (8/28/2008)
- Section 137.392 Clerk to deliver tax books to collector, when — extension of time. (8/28/1959)
- Section 137.395 County commission to establish system of bookkeeping. (8/28/1945)
- Section 137.400 County reimbursed for abstract furnished to any city, town or village. (8/28/1945)
- Section 137.405 Certain sections not applicable to property assessed by state tax commission. (8/28/1945)
- Section 137.410 Inconsistent laws not applicable. (8/28/1945)
- Section 137.415 County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty. (8/28/1973)
- Section 137.420 False certification a misdemeanor. (8/28/1945)
- Section 137.425 Tax levy, how made in counties with township organization — assessment book, how prepared. (8/28/1981)
- Section 137.435 Real property assessed, how and where. (8/28/1981)
- Section 137.440 Assessment of real and tangible property. (8/28/1981)
- Section 137.445 Assessor's books — how made. (8/28/1981)
- Section 137.450 Assessment lists to be filed with county clerk. (8/28/1939)
- Section 137.465 County clerk to submit lists of property — abstracts of all real property. (8/28/2005)
- Section 137.470 County clerk to estimate state, county, township, school, bridge and other tax. (8/28/1945)
- Section 137.475 County clerk to deliver assessment roll to collector. (8/28/1945)
- Section 137.480 State tax commission to instruct and advise county clerks. (8/28/1945)
- Section 137.485 Constitutional charter cities subject to the provisions of sections 137.485 to 137.550. (8/28/1945)
- Section 137.490 Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents. (8/28/2008)
- 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. (8/28/2002)
- Section 137.500 Assessment blanks, distribution, how signed — penalty. (8/28/1959)
- Section 137.505 Failure to file return — duty of assessor. (8/28/2004)
- Section 137.510 Assessor's books — method of preparation — date to be completed. (8/28/2008)
- Section 137.512 Notice as to time and place of inspection of assessment records. (8/28/1959)
- Section 137.515 Assessor to make abstract of books, when — copies certified. (8/28/2008)
- Section 137.520 Assessor to extend book — make tax bills. (8/28/1945)
- Section 137.525 Duties of city comptroller. (8/28/1945)
- Section 137.535 Assessor to make daily record of transfers of property. (8/28/1945)
- Section 137.540 False returns — board of equalization notified — duties of board. (8/28/1959)
- Section 137.545 False returns — penalty. (8/28/1959)
- Section 137.550 Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter. (8/28/1945)
- Section 137.554 Portion of tax expended on city streets, city to designate where and how spent. (8/28/1969)
- Section 137.555 Special road and bridge tax, how levied, collected and disbursed. (8/28/2018)
- Section 137.556 One-fourth of tax expended on city streets in certain counties — exception, St. Francois County. (8/28/2018)
- 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). (8/28/1963)
- Section 137.558 County-urban road system — refunds to cities — county-arterial roads (St. Louis County). (8/28/1991)
- Section 137.559 Portion of road bond construction fund may be expended on system roads. (8/28/1963)
- Section 137.560 Special road and bridge fund to be a separate fund on all accounting statements of county. (8/28/1945)
- Section 137.565 Election for tax — petition — duty of county commission. (8/28/2017)
- Section 137.570 Form of ballot. (8/28/1978)
- Section 137.575 County commission to make levy — how collected. (8/28/1945)
- Section 137.580 County commission to refund special road and bridge tax to incorporated city, town or village. (8/28/1965)
- Section 137.585 Township special road and bridge tax, how levied, collected and disbursed. (8/28/2005)
- Section 137.590 Such funds to be shown as separate items. (8/28/1945)
- Section 137.595 Taxes — how collected — how kept. (8/28/1939)
- Section 137.600 Railroad, telegraph and telephone taxes — rate — how collected and disbursed. (8/28/1939)
- Section 137.715 Clerks and deputies, appointment, compensation, how paid. (8/28/1980)
- 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). (8/28/2013)
- Section 137.721 Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties). (8/28/2008)
- Section 137.722 Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties). (1/1/1988)
- Section 137.725 Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund. (8/28/1986)
- Section 137.900 Definitions. (8/28/1982)
- Section 137.910 Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions. (8/28/1982)
- Section 137.920 Warehouse duty to keep records of in-transit property, in-transit defined. (8/28/1982)
- Section 137.930 Forms for no-situs, tax exemptions, procedure. (8/28/1982)
- Section 137.940 Reconsignment of in-transit property to final destination in state, assessed and taxed, when. (8/28/1982)
- Section 137.950 Evasion of taxes — civil action to recover taxes, costs and attorney's fee. (8/28/1982)
- Section 137.960 False statements to assessors — penalty. (8/28/1982)
Private railroad car companies defined, 137.022
- Section 137.975 Annual reports to be filed, form, content. (5/13/1994)
- Section 137.977 Failure to file, penalty — waiver of penalty, when — report deemed filed, when. (5/13/1994)
- Section 137.979 Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect. (5/13/1994)
- Section 137.981 Administrative and judicial review procedure authorized for private car companies. (5/13/1994)
- Section 137.983 Private car companies not subject to ad valorem taxation, when. (5/13/1994)
- 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. (5/13/1994)
- Section 137.1000 Title, effective date. (8/28/1999)
- Section 137.1003 Definitions. (8/28/1999)
- Section 137.1006 Powers of commission. (8/28/1999)
- Section 137.1009 Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when. (8/28/1999)
- Section 137.1012 Aggregate valuation of distributable freight line company property by the commission — procedure. (8/28/1999)
- Section 137.1015 Review of original assessment, when — procedures. (8/28/1999)
- 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. (8/28/2013)
- Section 137.1021 Deposit of taxes collected into county private car tax trust fund — apportionment to counties. (8/28/1999)
- Section 137.1024 Director to notify attorney general of failure to pay taxes due. (8/28/1999)
- Section 137.1027 Attorney general to institute a suit, when — property subject to seizure, when. (8/28/1999)
- Section 137.1030 Contingent procedures for freight line company taxes, effective when. (8/28/1999)
CHAPTER CROSS REFERENCES
- Aircraft of airline companies, how taxed, Chap. 155
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