Missouri Revised Statutes

Chapter 138
Equalization and Review of Tax Assessments

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Rsmo Number Section Description
Chapter Cross Reference
Abbreviations and symbols, use of, permitted in tax proceedings, 140.180
County board of equalization, appeal to, how made, 137.385
Erroneous assessment or errors in descriptions, correction of, 137.270, 137.525
Hearing by county board on falsity of assessment list, penalties, 137.285, 137.540
Liability of county officers for failure to perform duties connected with taxation, 139.300
Manufacturers' tax, equalization of assessment by county board, 150.310 to 150.340
Merchants' tax, equalization of assessment by county board, 150.050 to 150.070
Railroad property, state tax commission to assess and equalize, 151.060
Tax title not invalidated by irregularity or omissions in assessment rolls, 140.520
   
COUNTY BOARDS OF EQUALIZATION, GENERALLY
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.
   
BOARDS OF EQUALIZATION, CERTAIN FIRST AND SECOND CLASSIFICATION COUNTIES
138.085. County board of equalization, certain first and second class counties.
138.090. Meetings of board (first class counties).
138.100. Rules--hearings (first classification counties).
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).
   
BOARD OF EQUALIZATION, ST. LOUIS CITY
138.140. Board of equalization--members--oath--compensation--vacancies, how filled.
138.150. Powers and duties--notice of increase.
138.170. Length and period of meetings--subpoena witnesses--hearings.
138.180. Appeal to board of equalization, how taken.
   
STATE TAX COMMISSION
Cross Reference

Commission transferred to department of revenue, 32.028 *** Corporation franchise tax, appeals, commissions, duties, 32.028 ***

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.
138.240. 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.
138.400. 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.

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