Missouri Revised Statutes

Chapter 138
Equalization and Review of Tax Assessments

(View Entire Chapter)

August 28, 2013

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
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
138.070. Assessment of property omitted from assessor's
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
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.
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 (Repealed L. 2007 S.B. 613 Revision A)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
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.

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