2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 138 - Equalization and Review of Tax Assessments

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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. (8/28/2020)
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. (8/28/2018)
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)

CHAPTER CROSS REFERENCES

Abbreviations and symbols, use of, permitted in tax proceedings, 140.180
County board of equalization, appeal to, how made, 137.385
Erroneous assessment or errors in descriptions, correction of, 137.270, 137.525
Hearing by county board on falsity of assessment list, penalties, 137.285, 137.540
Liability of county officers for failure to perform duties connected with taxation, 139.300
Manufacturers' tax, equalization of assessment by county board, 150.310 to 150.340
Merchants' tax, equalization of assessment by county board, 150.050 to 150.070
Railroad property, state tax commission to assess and equalize, 151.060
Tax title not invalidated by irregularity or omissions in assessment rolls, 140.520

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2020 Missouri Revised StatutesTitle X - Taxation and RevenueChapter 138 - Equalization and Review of Tax Assessments

2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 138 - Equalization and Review of Tax Assessments