Missouri Revised Statutes

Chapter 137
Assessment and Levy of Property Taxes

(View Entire Chapter)

August 28, 2013

137.010. Definitions.
137.015. Classification of property.
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.
137.017. Agricultural and horticultural property, how assessed.
137.021. Grading of land for valuation, agricultural and horticultural land,
factors to be considered--split-off, effect of.
137.022. Private car company, defined--subject to assessment and taxation,
137.023. Rules and regulations--promulgation, procedure.
137.030. Levy for library purposes.
137.035. What taxes to be assessed, levied, and collected in counties.
137.037. Levy to pay cost of property reevaluation--election--form of ballot.
137.040. Procedure for assessing, levying, and collecting additional
137.045. Assessment, levy, and collection not to be made except as
137.055. County commission to fix rate of tax, when, exceptions--public hearing
to be held, when, notice, effect.
137.060. Action of county commission to be entered of record.
137.065. Limit of county taxes--increase, election, ballot--reduction not
necessary, when.
137.070. Apportionment in counties having township organization.
137.072. School districts and political subdivisions may increase tax ceiling
by vote of governing body, when.
137.073. Definitions--revision of prior levy, when, procedure--calculation of
state aid for public schools, taxing authority's duties.
137.074. Merchants' and manufacturers' personal property excluded in tax rate
calculations, when--identified separately, how--real property records
to contain certain information.
137.075. What property liable for taxes.
137.076. Valuation by assessor, factors to be considered.
137.078. Depreciation schedules for broadcasting equipment,
definitions--true value in money, how determined--tables.
137.079. Business personal property, excludes from total assessed
valuation a portion of assessed valuation for property
subject to appeal.
137.080. Annual assessment date--subclasses of tangible personal property.
137.082. New construction, assessment of upon occupancy, how--payment of taxes,
when--county assessor, duties--county option--natural disasters,
assessment reduction allowed, effect.
137.083. Assessor in counties of third classification may make changes in
assessor's book, when, content, effective when county elects to
137.085. Government lands become taxable, when--state lien on real
property, extent of.
137.090. Tangible personal property to be assessed in county of owner's
residence--exceptions--apportionment of assessment of tractors
and trailers..
137.092. Rental or leasing facilities to submit lessee lists.
137.095. Corporate property, where taxed--tractors and trailers.
137.098. College fraternity and sorority real property, how assessed.
137.100. Certain property exempt from taxes.
137.101. Charitable organizations, exemption from property taxes--assessor's
137.106. Homestead preservation--definitions--homestead exemption credit
received, when, application process--assessor's
duties--department of revenue duties--apportionment percentage
set, how applied, notice to owners--rulemaking authority--sunset
137.110. Assessment blanks, books and supplies, furnished, when.
137.112. Deferred maintenance, defined.
137.113. Scope of sections.
137.114. Assessment of deferred maintenance improvements postponed--eligibility
137.115. Real and personal property, assessment--maintenance plan--assessor may
mail forms for personal property--classes of property,
assessment--physical inspection required, when, procedure.
137.116. Department of revenue to furnish lists of motor vehicles.
137.117. Recorder to furnish list of real estate transfers (third and fourth
class counties).
137.118. (Repealed L. 2010 H.B. 1965 A)
137.119. Filing of subdivision plat not to affect classification or increase
appraised value--exception.
137.120. Property list, contents.
137.122. Depreciable tangible personal property--definitions--standardized
schedule to be used--valuation table--exceptions.
137.125. Procedure in case of absence from property and of death.
137.130. Assessor to make physical inspection, when--assessment.
137.135. Duplicate list to be left if made during absence of owner.
137.150. Assessor and other officers to administer oaths--failure of
137.155. Form of oath--refusal to make oath--penalty.
137.160. Assessment of discovered real property--notice to state tax
137.165. Procedure of assessing real estate omitted from tax books.
137.170. Each tract of land charged with its own taxes--notice to owner.
137.175. Failure to assess taxable property--method of subsequent assessments.
137.177. Building permits in certain second class counties, when
required--application, fee, issuance--list given
137.180. Valuation increased--assessor to notify owner--appeals to county board
of equalization--notice to owners required, when, contents.
137.185. Tracts less than one-sixteenth of a section.
137.190. Penalty for violation of section 137.185.
137.195. County commissions to procure plats from United States land office.
137.200. Plats or maps lost--duty of county commissions.
137.205. Assessor to have free access to plats and maps--board to
137.210. Assessor to examine and compare lists--assessor's book.
137.215. Books to be divided into two parts--land list and personal property
list--method of making list.
137.220. Assessor to prepare plats to all tracts and lots.
137.225. Assessor to be provided with real estate book and personal assessment
137.230. When section 137.225 does not apply.
137.235. Assessor's books to have three columns for values--extension of
137.237. Tax-exempt properties, assessor to compile list for state tax
137.240. County commissions to furnish additional books when necessary.
137.243. Projected tax liability, assessor to provide clerk with assessment
book--abstract required--political subdivisions to informally
project a nonbinding tax levy, procedure.
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.
137.250. List lost or destroyed--new assessment to be made.
137.260. County clerk to correct tax book.
137.265. Assessment not illegal because of informality in making.
137.270. County commission to hear and determine erroneous assessments.
137.275. Appeals to county board of equalization--lodged where.
137.280. Failure to deliver list, penalty, exceptions, second notice by
assessor required before penalty to apply.
137.285. Double assessment for making fraudulent list.
137.286. (Repealed L. 2010 H.B. 1965 A)
137.290. Clerk to extend taxes in assessor's book, authentication as tax book,
delivery to collector--electronic format authorized.
137.295. Clerk to make statement.
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
137.300. Supplemental tax book.
137.305. Supplemental tax book same validity and force.
137.320. Penalty for clerk's neglect or refusal--evidence.
137.325. Sections 137.325 to 137.420 applicable to first class counties.
137.335. Blanks for assessment to be designed by state tax commission--time of
making assessment.
137.340. Taxpayer to file return listing all tangible personal property.
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 (counties first class).
137.350. Assessment of estates--duty of guardian.
137.355. Notice of increased assessment of listed property--notice to owners,
when, contents.
137.360. Form of oath--penalty for refusal--lists filed with county clerk.
137.375. Assessor to deliver book, when--affidavit--duty of county
clerk--penalty for failure.
137.380. Procedure when assessor's lists cannot be included in one book.
137.385. Appeal from assessment--form--time for filing.
137.390. County commission to determine tax rate.
137.392. Clerk to deliver tax books to collector, when--extension of time.
137.395. County commission to establish system of bookkeeping.
137.400. County reimbursed for abstract furnished to any city, town or village.
137.405. Certain sections not applicable to property assessed by state tax
137.410. Inconsistent laws not applicable.
137.415. County commission of first class charter county to furnish recorder
with land list--compensation to recorder--penalty.
137.420. False certification a misdemeanor.
137.423. (Repealed L. 2007 S.B. 613 Revision A)
137.425. Tax levy, how made in counties with township organization--assessment
book, how prepared.
137.435. Real property assessed, how and where.
137.440. Assessment of real and tangible property.
137.445. Assessor's books--how made.
137.450. Assessment lists to be filed with county clerk.
137.465. County clerk to submit lists of property--abstracts of all real
137.470. County clerk to estimate state, county, township, school, bridge and
other tax.
137.475. County clerk to deliver assessment roll to collector.
137.480. State tax commission to instruct and advise county clerks.
137.485. Constitutional charter cities subject to the provisions of sections
137.485 to 137.550.
137.490. Dates of beginning and completing assessment--assessment must be
uniform--notice to owners, when, contents.
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.
137.500. Assessment blanks, distribution, how signed--penalty.
137.505. Failure to file return--duty of assessor.
137.510. Assessor's books--method of preparation--date to be completed.
137.512. Notice as to time and place of inspection of assessment records.
137.515. Assessor to make abstract of books, when--copies certified.
137.520. Assessor to extend book--make tax bills.
137.525. Duties of city comptroller.
137.535. Assessor to make daily record of transfers of property.
137.540. False returns--board of equalization notified--duties of board.
137.545. False returns--penalty.
137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting
provisions in city charter.
137.554. Portion of tax expended on city streets, city to designate where and
how spent.
137.555. Special road and bridge tax, how levied, collected and disbursed.
137.556. One-fourth of tax expended on city streets in certain
counties--exception, St. Francois County.
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).
137.558. County-urban road system--refunds to cities--county-arterial roads
(St. Louis County).
137.559. Portion of road bond construction fund may be expended on system
137.560. Special road and bridge fund to be a separate fund on all accounting
statements of county.
137.565. Election for tax--petition--duty of county commission.
137.570. Form of ballot.
137.575. County commission to make levy--how collected.
137.580. County commission to refund special road and bridge tax to
incorporated city, town or village.
137.585. Township special road and bridge tax, how levied, collected and
137.590. Such funds to be shown as separate items.
137.595. Taxes--how collected--how kept.
137.600. Railroad, telegraph and telephone taxes--rate--how collected and
137.715. Clerks and deputies, appointment, compensation, how paid.
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).
137.721. Percentage of ad valorem property tax collections to be deposited in
county assessment fund (certain first class counties).
137.722. Percentage of ad valorem property tax collection to be deposited in
county assessment fund (certain second class counties).
137.725. Assessors, clerks, deputies, salaries and expenses to
be paid from assessment fund.
137.750. Assessment and equalization maintenance plan, payment of portion of
expenses by state, amount, procedure--qualified costs and expenses.
137.900. Definitions.
137.910. Personal property in transit through state or consigned in transit to
warehouse, exempt from taxes, exceptions.
137.920. Warehouse duty to keep records of in-transit property, in-transit
137.930. Forms for no-situs, tax exemptions, procedure.
137.940. Reconsignment of in-transit property to final destination in state,
assessed and taxed, when.
137.950. Evasion of taxes--civil action to recover taxes, costs and attorney's
137.960. False statements to assessors--penalty.
137.975. Annual reports to be filed, form, content.
137.977. Failure to file, penalty--waiver of penalty, when--report deemed
filed, when.
137.979. Commission to assess, adjust and equalize aggregate
valuation--operations extending into another state, effect.
137.981. Administrative and judicial review procedure authorized for private
car companies.
137.983. Private car companies not subject to ad valorem taxation, when.
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.
137.1000. Title, effective date.
137.1003. Definitions.
137.1006. Powers of commission.
137.1009. Commission to prescribe report forms--penalty for failure to submit
reports--mailing requirements--annual mileage reporting, when.
137.1012. Aggregate valuation of distributable freight line company property
by the commission--procedure.
137.1015. Review of original assessment, when--procedures.
137.1018. Statewide average rate of property taxes levied, ascertained by the
commission--report submitted--taxes collected, how
determined--tax credit authorized--sunset provision.
137.1021. Deposit of taxes collected into county private car tax trust
fund--apportionment to counties.
137.1024. Director to notify attorney general of failure to pay taxes due.
137.1027. Attorney general to institute a suit, when--property subject to
seizure, when.
137.1030. Contingent procedures for freight line company taxes, effective when.
137.1040. Tax imposed for upkeep and maintenance of cemeteries (Counties not
adopting an alternative form of government).

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