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Assessment and Levy of Property Taxes
Law
Missouri Revised Statutes
Taxation and Revenue
Assessment and Levy of Property Taxes
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Section
137.010
Definitions.
Section
137.015
Classification of property.
Section
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.
Section
137.017
Agricultural and horticultural property, how assessed.
Section
137.018
Certain merchandise exempt from ad valorem taxes.
Section
137.021
Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.
Section
137.022
Private car company, defined — subject to assessment and taxation, manner.
Section
137.023
Rules and regulations — promulgation, procedure.
Section
137.030
Levy for library purposes.
Section
137.035
What taxes to be assessed, levied, and collected in counties.
Section
137.037
Levy to pay cost of property reevaluation — election — form of ballot.
Section
137.040
Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.
Section
137.045
Assessment, levy, and collection not to be made except as provided — penalty.
Section
137.055
County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.
Section
137.060
Action of county commission to be entered of record.
Section
137.065
Limit of county taxes — increase, election, ballot — reduction not necessary, when.
Section
137.070
Apportionment in counties having township organization.
Section
137.072
School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
Section
137.073
Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties.
Section
137.074
Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.
Section
137.075
What property liable for taxes.
Section
137.076
Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.
Section
137.078
Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.
Section
137.079
Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
Section
137.080
Annual assessment date — subclasses of tangible personal property.
Section
137.081
New political subdivisions, assessment, effective when.
Section
137.082
New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.
Section
137.083
Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
Section
137.085
Government lands become taxable, when — state lien on real property, extent of.
Section
137.090
Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.
Section
137.092
Rental or leasing facilities to submit lessee lists.
Section
137.095
Corporate property, where taxed — tractors and trailers.
Section
137.098
College fraternity and sorority real property, how assessed.
Section
137.100
Certain property exempt from taxes.
Section
137.101
Charitable organizations, exemption from property taxes — assessor's duties.
Section
137.110
Assessment blanks, books and supplies, furnished, when.
Section
137.112
Deferred maintenance, defined.
Section
137.113
Scope of sections.
Section
137.114
Assessment of deferred maintenance improvements postponed — eligibility requirements.
Section
137.115
Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
Section
137.116
Department of revenue to furnish lists of motor vehicles.
Section
137.117
Recorder to furnish list of real estate transfers (third and fourth class counties).
Section
137.119
Filing of subdivision plat not to affect classification or increase appraised value — exception.
Section
137.120
Property list, contents.
Section
137.122
Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
Section
137.123
Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
Section
137.125
Procedure in case of absence from property and of death.
Section
137.130
Assessor to make physical inspection, when — assessment.
Section
137.135
Duplicate list to be left if made during absence of owner.
Section
137.150
Assessor and other officers to administer oaths — failure of assessor — penalty.
Section
137.155
Form of oath — refusal to make oath — penalty.
Section
137.160
Assessment of discovered real property — notice to state tax commission.
Section
137.165
Procedure of assessing real estate omitted from tax books.
Section
137.170
Each tract of land charged with its own taxes — notice to owner.
Section
137.175
Failure to assess taxable property — method of subsequent assessments.
Section
137.177
Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.
Section
137.180
Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.
Section
137.185
Tracts less than one-sixteenth of a section.
Section
137.190
Penalty for violation of section 137.185.
Section
137.195
County commissions to procure plats from United States land office.
Section
137.200
Plats or maps lost — duty of county commissions.
Section
137.205
Assessor to have free access to plats and maps — board to compare — omissions.
Section
137.210
Assessor to examine and compare lists — assessor's book.
Section
137.215
Books to be divided into two parts — land list and personal property list — method of making list.
Section
137.220
Assessor to prepare plats to all tracts and lots.
Section
137.225
Assessor to be provided with real estate book and personal assessment book.
Section
137.230
When section 137.225 does not apply.
Section
137.235
Assessor's books to have three columns for values — extension of taxes.
Section
137.237
Tax-exempt properties, assessor to compile list for state tax commission.
Section
137.240
County commissions to furnish additional books when necessary.
Section
137.243
Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.
Section
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.
Section
137.250
List lost or destroyed — new assessment to be made.
Section
137.260
County clerk to correct tax book.
Section
137.265
Assessment not illegal because of informality in making.
Section
137.270
County commission to hear and determine erroneous assessments.
Section
137.275
Appeals to county board of equalization — lodged where.
Section
137.280
Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.
Section
137.285
Double assessment for making fraudulent list.
Section
137.290
Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.
Section
137.295
Clerk to make statement.
Section
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.
Section
137.300
Supplemental tax book.
Section
137.305
Supplemental tax book same validity and force.
Section
137.320
Penalty for clerk's neglect or refusal — evidence.
Section
137.325
Sections 137.325 to 137.420 applicable to first class counties.
Section
137.335
Blanks for assessment to be designed by state tax commission — time of making assessment.
Section
137.340
Taxpayer to file return listing all tangible personal property.
Section
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.
Section
137.350
Assessment of estates — duty of guardian.
Section
137.355
Notice of increased assessment of listed property — notice to owners, when, contents.
Section
137.360
Form of oath — penalty for refusal — lists filed with county clerk.
Section
137.375
Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.
Section
137.380
Procedure when assessor's lists cannot be included in one book.
Section
137.385
Appeal from assessment — form — time for filing.
Section
137.390
County commission to determine tax rate.
Section
137.392
Clerk to deliver tax books to collector, when — extension of time.
Section
137.395
County commission to establish system of bookkeeping.
Section
137.400
County reimbursed for abstract furnished to any city, town or village.
Section
137.405
Certain sections not applicable to property assessed by state tax commission.
Section
137.410
Inconsistent laws not applicable.
Section
137.415
County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.
Section
137.420
False certification a misdemeanor.
Section
137.425
Tax levy, how made in counties with township organization — assessment book, how prepared.
Section
137.435
Real property assessed, how and where.
Section
137.440
Assessment of real and tangible property.
Section
137.445
Assessor's books — how made.
Section
137.450
Assessment lists to be filed with county clerk.
Section
137.465
County clerk to submit lists of property — abstracts of all real property.
Section
137.470
County clerk to estimate state, county, township, school, bridge and other tax.
Section
137.475
County clerk to deliver assessment roll to collector.
Section
137.480
State tax commission to instruct and advise county clerks.
Section
137.485
Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
Section
137.490
Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.
Section
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.
Section
137.500
Assessment blanks, distribution, how signed — penalty.
Section
137.505
Failure to file return — duty of assessor.
Section
137.510
Assessor's books — method of preparation — date to be completed.
Section
137.512
Notice as to time and place of inspection of assessment records.
Section
137.515
Assessor to make abstract of books, when — copies certified.
Section
137.520
Assessor to extend book — make tax bills.
Section
137.525
Duties of city comptroller.
Section
137.535
Assessor to make daily record of transfers of property.
Section
137.540
False returns — board of equalization notified — duties of board.
Section
137.545
False returns — penalty.
Section
137.550
Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
Section
137.554
Portion of tax expended on city streets, city to designate where and how spent.
Section
137.555
Special road and bridge tax, how levied, collected and disbursed.
Section
137.556
One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.
Section
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).
Section
137.558
County-urban road system — refunds to cities — county-arterial roads (St. Louis County).
Section
137.559
Portion of road bond construction fund may be expended on system roads.
Section
137.560
Special road and bridge fund to be a separate fund on all accounting statements of county.
Section
137.565
Election for tax — petition — duty of county commission.
Section
137.570
Form of ballot.
Section
137.575
County commission to make levy — how collected.
Section
137.580
County commission to refund special road and bridge tax to incorporated city, town or village.
Section
137.585
Township special road and bridge tax, how levied, collected and disbursed.
Section
137.590
Such funds to be shown as separate items.
Section
137.595
Taxes — how collected — how kept.
Section
137.600
Railroad, telegraph and telephone taxes — rate — how collected and disbursed.
Section
137.715
Clerks and deputies, appointment, compensation, how paid.
Section
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).
Section
137.721
Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
Section
137.722
Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
Section
137.725
Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
Section
137.750
Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.
Section
137.900
Definitions.
Section
137.910
Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
Section
137.920
Warehouse duty to keep records of in-transit property, in-transit defined.
Section
137.930
Forms for no-situs, tax exemptions, procedure.
Section
137.940
Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
Section
137.950
Evasion of taxes — civil action to recover taxes, costs and attorney's fee.
Section
137.960
False statements to assessors — penalty.
Section
137.975
Annual reports to be filed, form, content.
Section
137.977
Failure to file, penalty — waiver of penalty, when — report deemed filed, when.
Section
137.979
Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.
Section
137.981
Administrative and judicial review procedure authorized for private car companies.
Section
137.983
Private car companies not subject to ad valorem taxation, when.
Section
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.
Section
137.1000
Title, effective date.
Section
137.1003
Definitions.
Section
137.1006
Powers of commission.
Section
137.1009
Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.
Section
137.1012
Aggregate valuation of distributable freight line company property by the commission — procedure.
Section
137.1015
Review of original assessment, when — procedures.
Section
137.1018
Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision.
Section
137.1021
Deposit of taxes collected into county private car tax trust fund — apportionment to counties.
Section
137.1024
Director to notify attorney general of failure to pay taxes due.
Section
137.1027
Attorney general to institute a suit, when — property subject to seizure, when.
Section
137.1030
Contingent procedures for freight line company taxes, effective when.
Section
137.1040
Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).