Missouri Revised Statutes

Chapter 137
Assessment and Levy of Property Taxes

redbar


Rsmo Number Section Description
Chapter Cross Reference
Aircraft of airline companies, how taxed, Chap. 155
   
CLASSIFICATION OF PROPERTY
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.
137.018. Certain merchandise exempt from ad valorem taxes.
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.
   
ASSESSMENT
137.075. What property liable for taxes.
137.076. Valuation by assessor, factors to be considered--income-based approach for assessment of parcels.
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.
137.081. New political subdivisions, assessment, effective when.
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--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 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--mine property assessment.
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).
137.119. 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.
   
TAX BOOK
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.
   
COUNTIES OF THE FIRST CLASSIFICATION
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.
   
TOWNSHIP ORGANIZATION COUNTIES
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.
   
CITIES NOT WITHIN A COUNTY
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.
   
COUNTY SPECIAL ROAD AND BRIDGE TAX
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.
   
PAYMENT OF ASSESSMENT COSTS
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.
   
GENERAL REASSESSMENT
137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure--qualified costs and expenses.
   
IN-TRANSIT PROPERTY ASSESSMENT
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.
   
PRIVATE RAILROAD CAR TAX
Cross Reference

Private railroad car companies defined, 137.022 ***

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.
   
PRIVATE CAR AD VALOREM TAX LAW
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.
   
CEMETERY MAINTENANCE AD VALOREM TAX
137.1040. Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).

Top
bottom Missouri General Assembly

Copyright © Missouri Legislature, all rights reserved.