| 138.010. | Membership of county board of equalization--annual meetings. |
| 138.011. | Board of equalization members, restriction on being certain local |
| | officials or school board members (charter counties). |
| 138.015. | Representation of constitutional charter cities under 300,000 on |
| | board--compensation. |
| 138.020. | Members of board not to receive additional compensation, |
| | exception--compensation of county surveyor. |
| 138.030. | Oath of members--powers and duties. |
| 138.040. | Power to send for persons and papers--quorum. |
| 138.050. | Rules to be observed. |
| 138.060. | Appeals from assessor's valuation, no presumption that valuation is |
| | correct, burden of proof in certain counties--erroneous |
| | assessments--hearing, limitation on assessor's testimony of |
| | evaluation. |
| 138.070. | Assessment of property omitted from assessor's |
| | books--notice--hearings. |
| 138.080. | Adjustment of tax books. |
| 138.085. | County board of equalization, certain first and second class counties. |
| 138.090. | Meetings of board (first class counties). |
| 138.100. | Rules--hearings (counties of the first classification). |
| 138.110. | Complaints to be filed with state tax commission, when (first class |
| | counties). |
| 138.120. | Merchants' and manufacturers' books submitted, when--notice, hearing |
| | (first class counties). |
| 138.130. | Extension of taxes--delivery of books (first class counties). |
| 138.135. | Assessor not to be member of board of equalization--assessment to |
| | remain same, when--majority of board not in attendance, effect |
| | (St. Louis County). |
| 138.140. | Board of equalization--members--oath--compensation--vacancies, how |
| | filled (St. Louis). |
| 138.150. | Powers and duties--notice of increase (St. Louis). |
| 138.170. | Length and period of meetings--subpoena witnesses--hearings (St. |
| | Louis). |
| 138.180. | Appeal to board of equalization, how taken. |
| 138.190. | Creation of state tax commission--term of office. |
| 138.200. | Qualifications of members--interim appointments--members to devote |
| | full time to duties--private employment prohibited. |
| 138.210. | Oath of office. |
| 138.220. | Bond--amount. |
| 138.230. | Compensation and expenses. |
| 138.235. | Commission to conduct seminars--investigate leasing |
| | companies--compensation for extra duties. |
| 138.236. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 138.240. | Quorums--hearings--decisions. |
| 138.250. | Location of office. |
| 138.260. | Secretary, appointment, duties--compensation, how set. |
| 138.280. | Employment of clerical help. |
| 138.290. | Agents, appointed, when--compensation, how provided. |
| 138.300. | Powers of agents. |
| 138.310. | Agent to conduct investigations--advisory recommendations. |
| 138.320. | Forms and instructions. |
| 138.330. | Seal for commission--attestation of records--evidence--custodian of |
| | seal. |
| 138.340. | Commission cannot fix rate of levy. |
| 138.350. | Public meetings--access to records--certification of documents. |
| 138.360. | Issuance of subpoenas--fees--costs. |
| 138.370. | Examination of witnesses and books. |
| 138.380. | Duties and powers of commission. |
| 138.390. | To classify and equalize property. |
| 138.395. | (Repealed L. 2008 S.B. 711 § A) |
| 138.400. | Certification of valuation changes--adjustments. |
| 138.410. | General supervision--attorney general and prosecuting attorney to |
| | assist in enforcement. |
| 138.415. | Official visits to counties. |
| 138.420. | Power of original assessment--notification--modification of decision. |
| 138.430. | Right to appeal, procedure, notice to collector, |
| | when--investigation--costs and attorney's fees awarded, when. |
| 138.431. | Hearing officers of tax commission to hear appeals, when, |
| | procedure--appeal of hearing officer's decision, how. |
| 138.432. | Decisions and orders of hearing officers, appeal of, procedure--when |
| | deemed final. |
| 138.433. | Pleadings, when deemed filed. |
| 138.434. | Attorney fees and other costs awarded taxpayers on appeal in charter |
| | counties, St. Louis City, certain railroad and subclass three |
| | property, when. |
| 138.435. | Office of state ombudsman for property assessment and taxation |
| | established--administration, duties, authority. |
| 138.440. | Annual report--content--compensation for extra duties. |
| 138.445. | Annual report to contain property valuations according to |
| | counties--amendment of report, time limitation--tax commission, |
| | additional compensation. |
| 138.450. | Annual meeting of assessors--expenses--warrant in payment. |
| 138.460. | Inspection of assessment rolls--assessment of property omitted from |
| | rolls--notice given. |
| 138.470. | Hearing--correction of books--compensation of assessor--court |
| | review--commission assessment final. |
| 138.480. | Papers may be destroyed, when. |
Missouri General Assembly