2020 Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 138 - Equalization and Review of Tax Assessments
Section 138.030 Oath of members — powers and duties.
Effective - 28 Aug 1959
138.030. Oath of members — powers and duties. — 1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county.
2. The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value. The board shall not reduce the valuation of the real or tangible personal property below the value thereof as fixed by the state tax commission.
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(RSMo 1939 § 11002, A.L. 1945 p. 1775, A.L. 1959 H.B. 107)
Prior revisions: 1929 § 9812; 1919 § 12821; 1909 § 11403
(1958) Where county board increased assessment of specific property and tax commission reviewed same on appeal, fact that total of specific increases may have exceeded the valuation set by the tax commission, did not render the specific assessment invalid. May Dept. Stores Co. v. State Tax Comm. (Mo.), 308 S.W.2d 748.
