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