Equalization and Review of Tax Assessments

  1. Law
  2. Missouri Revised Statutes
  3. Taxation and Revenue
  4. Equalization and Review of Tax Assessments

Checkout our iOS App for a better way to browser and research.

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.