| 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, |
| | manner. |
| 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 |
| | taxes--limitations--conditions. |
| 137.045. | Assessment, levy, and collection not to be made except as |
| | provided--penalty. |
| 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 |
| | adopt. |
| 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. |
| 137.092. | Rental or leasing facilities to submit lessee lists. |
| 137.095. | Corporate property, where taxed. |
| 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 |
| | duties. |
| 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 |
| | provision. |
| 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 |
| | requirements. |
| 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 |
| | assessor--penalty. |
| 137.155. | Form of oath--refusal to make oath--penalty. |
| 137.160. | Assessment of discovered real property--notice to state tax |
| | commission. |
| 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 |
| | assessor--misdemeanor. |
| 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 |
| | compare--omissions. |
| 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 |
| | book. |
| 137.230. | When section 137.225 does not apply. |
| 137.235. | Assessor's books to have three columns for values--extension of |
| | taxes. |
| 137.237. | Tax-exempt properties, assessor to compile list for state tax |
| | commission. |
| 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 |
| | bill. |
| 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 |
| | commission. |
| 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 |
| | property. |
| 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 |
| | roads. |
| 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 |
| | disbursed. |
| 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 |
| | disbursed. |
| 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)--expiration date. |
| 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 |
| | defined. |
| 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 |
| | fee. |
| 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). |
Missouri General Assembly