Missouri Chapter 137 — Assessment and Levy of Property Taxes

174 sections hosted, reproduced from the official public-domain source.

Mo. Rev. Stat. § 137.010— Definitions
Mo. Rev. Stat. § 137.015— Classification of property
Mo. Rev. Stat. § 137.016— Real property, subclasses of, defined — political subdivision may adjust..
Mo. Rev. Stat. § 137.017— Agricultural and horticultural property, how assessed
Mo. Rev. Stat. § 137.018— Certain merchandise exempt from ad valorem taxes
Mo. Rev. Stat. § 137.021— Grading of land for valuation, agricultural and horticultural land, factors..
Mo. Rev. Stat. § 137.022— Private car company, defined — subject to assessment and taxation, manner
Mo. Rev. Stat. § 137.023— Rules and regulations — promulgation, procedure
Mo. Rev. Stat. § 137.030— Levy for library purposes
Mo. Rev. Stat. § 137.035— What taxes to be assessed, levied, and collected in counties
Mo. Rev. Stat. § 137.037— Levy to pay cost of property reevaluation — election — form of ballot
Mo. Rev. Stat. § 137.040— Procedure for assessing, levying, and collecting additional taxes —..
Mo. Rev. Stat. § 137.045— Assessment, levy, and collection not to be made except as provided — penalty
Mo. Rev. Stat. § 137.055— County commission to fix rate of tax, when, exceptions — public hearing to..
Mo. Rev. Stat. § 137.060— Action of county commission to be entered of record
Mo. Rev. Stat. § 137.065— Limit of county taxes — increase, election, ballot — reduction not..
Mo. Rev. Stat. § 137.070— Apportionment in counties having township organization
Mo. Rev. Stat. § 137.072— School districts and political subdivisions may increase tax ceiling by..
Mo. Rev. Stat. § 137.073— Definitions — revision of prior levy, when, procedure — calculation of..
Mo. Rev. Stat. § 137.074— Merchants' and manufacturers' personal property excluded in tax rate..
Mo. Rev. Stat. § 137.075— What property liable for taxes
Mo. Rev. Stat. § 137.076— Valuation by assessor, factors to be considered — income-based approach for..
Mo. Rev. Stat. § 137.078— Depreciation schedules for broadcasting equipment, definitions — true value..
Mo. Rev. Stat. § 137.079— Business personal property, excludes from total assessed valuation a..
Mo. Rev. Stat. § 137.080— Annual assessment date — subclasses of tangible personal property
Mo. Rev. Stat. § 137.081— New political subdivisions, assessment, effective when
Mo. Rev. Stat. § 137.082— New construction, assessment of upon occupancy, how — payment of taxes,..
Mo. Rev. Stat. § 137.083— Assessor in counties of third classification may make changes in assessor's..
Mo. Rev. Stat. § 137.085— Government lands become taxable, when — state lien on real property, extent of
Mo. Rev. Stat. § 137.090— Tangible personal property to be assessed in county of owner's residence —..
Mo. Rev. Stat. § 137.092— Rental or leasing facilities to submit lessee lists
Mo. Rev. Stat. § 137.095— Corporate property, where taxed — tractors and trailers
Mo. Rev. Stat. § 137.098— College fraternity and sorority real property, how assessed
Mo. Rev. Stat. § 137.100— Certain property exempt from taxes
Mo. Rev. Stat. § 137.101— Charitable organizations, exemption from property taxes — assessor's duties
Mo. Rev. Stat. § 137.110— Assessment blanks, books and supplies, furnished, when
Mo. Rev. Stat. § 137.112— Deferred maintenance, defined
Mo. Rev. Stat. § 137.113— Scope of sections
Mo. Rev. Stat. § 137.114— Assessment of deferred maintenance improvements postponed — eligibility..
Mo. Rev. Stat. § 137.115— Real and personal property, assessment — classes of property, assessment —..
Mo. Rev. Stat. § 137.116— Department of revenue to furnish lists of motor vehicles
Mo. Rev. Stat. § 137.117— Recorder to furnish list of real estate transfers (third and fourth class..
Mo. Rev. Stat. § 137.119— Filing of subdivision plat not to affect classification or increase..
Mo. Rev. Stat. § 137.120— Property list, contents
Mo. Rev. Stat. § 137.122— Depreciable tangible personal property — definitions — standardized..
Mo. Rev. Stat. § 137.123— Wind energy property, true value calculation for assessment purposes —..
Mo. Rev. Stat. § 137.125— Procedure in case of absence from property and of death
Mo. Rev. Stat. § 137.130— Assessor to make physical inspection, when — assessment
Mo. Rev. Stat. § 137.135— Duplicate list to be left if made during absence of owner
Mo. Rev. Stat. § 137.150— Assessor and other officers to administer oaths — failure of assessor — penalty
Mo. Rev. Stat. § 137.155— Form of oath — refusal to make oath — penalty
Mo. Rev. Stat. § 137.160— Assessment of discovered real property — notice to state tax commission
Mo. Rev. Stat. § 137.165— Procedure of assessing real estate omitted from tax books
Mo. Rev. Stat. § 137.170— Each tract of land charged with its own taxes — notice to owner
Mo. Rev. Stat. § 137.175— Failure to assess taxable property — method of subsequent assessments
Mo. Rev. Stat. § 137.177— Building permits in certain second class counties, when required —..
Mo. Rev. Stat. § 137.180— Valuation increased — assessor to notify owner — appeals to county board of..
Mo. Rev. Stat. § 137.185— Tracts less than one-sixteenth of a section
Mo. Rev. Stat. § 137.190— Penalty for violation of section 137.185
Mo. Rev. Stat. § 137.195— County commissions to procure plats from United States land office
Mo. Rev. Stat. § 137.200— Plats or maps lost — duty of county commissions
Mo. Rev. Stat. § 137.205— Assessor to have free access to plats and maps — board to compare — omissions
Mo. Rev. Stat. § 137.210— Assessor to examine and compare lists — assessor's book
Mo. Rev. Stat. § 137.215— Books to be divided into two parts — land list and personal property list —..
Mo. Rev. Stat. § 137.220— Assessor to prepare plats to all tracts and lots
Mo. Rev. Stat. § 137.225— Assessor to be provided with real estate book and personal assessment book
Mo. Rev. Stat. § 137.230— When section 137.225 does not apply
Mo. Rev. Stat. § 137.235— Assessor's books to have three columns for values — extension of taxes
Mo. Rev. Stat. § 137.237— Tax-exempt properties, assessor to compile list for state tax commission
Mo. Rev. Stat. § 137.240— County commissions to furnish additional books when necessary
Mo. Rev. Stat. § 137.243— Projected tax liability, assessor to provide clerk with assessment book —..
Mo. Rev. Stat. § 137.245— Assessor to prepare and return assessor's book, verification — clerk to..
Mo. Rev. Stat. § 137.250— List lost or destroyed — new assessment to be made
Mo. Rev. Stat. § 137.260— County clerk to correct tax book
Mo. Rev. Stat. § 137.265— Assessment not illegal because of informality in making
Mo. Rev. Stat. § 137.270— County commission to hear and determine erroneous assessments
Mo. Rev. Stat. § 137.275— Appeals to county board of equalization — lodged where
Mo. Rev. Stat. § 137.280— Failure to deliver list, penalty, exceptions, second notice by assessor..
Mo. Rev. Stat. § 137.285— Double assessment for making fraudulent list
Mo. Rev. Stat. § 137.290— Clerk to extend taxes in assessor's book, authentication as tax book,..
Mo. Rev. Stat. § 137.295— Clerk to make statement
Mo. Rev. Stat. § 137.298— Cities may pass ordinance to include charges for outstanding parking..
Mo. Rev. Stat. § 137.300— Supplemental tax book
Mo. Rev. Stat. § 137.305— Supplemental tax book same validity and force
Mo. Rev. Stat. § 137.320— Penalty for clerk's neglect or refusal — evidence
Mo. Rev. Stat. § 137.325— Sections 137.325 to 137.420 applicable to first class counties
Mo. Rev. Stat. § 137.335— Blanks for assessment to be designed by state tax commission — time of..
Mo. Rev. Stat. § 137.340— Taxpayer to file return listing all tangible personal property
Mo. Rev. Stat. § 137.345— Failure to deliver list, penalty, exceptions — second notice to be given by..
Mo. Rev. Stat. § 137.350— Assessment of estates — duty of guardian
Mo. Rev. Stat. § 137.355— Notice of increased assessment of listed property — notice to owners, when,..
Mo. Rev. Stat. § 137.360— Form of oath — penalty for refusal — lists filed with county clerk
Mo. Rev. Stat. § 137.375— Assessor to deliver book, when — affidavit — duty of county clerk — penalty..
Mo. Rev. Stat. § 137.380— Procedure when assessor's lists cannot be included in one book
Mo. Rev. Stat. § 137.385— Appeal from assessment — form — time for filing
Mo. Rev. Stat. § 137.390— County commission to determine tax rate
Mo. Rev. Stat. § 137.392— Clerk to deliver tax books to collector, when — extension of time
Mo. Rev. Stat. § 137.395— County commission to establish system of bookkeeping
Mo. Rev. Stat. § 137.400— County reimbursed for abstract furnished to any city, town or village
Mo. Rev. Stat. § 137.405— Certain sections not applicable to property assessed by state tax commission
Mo. Rev. Stat. § 137.410— Inconsistent laws not applicable
Mo. Rev. Stat. § 137.415— County commission of first class charter county to furnish recorder with..
Mo. Rev. Stat. § 137.420— False certification a misdemeanor
Mo. Rev. Stat. § 137.425— Tax levy, how made in counties with township organization — assessment..
Mo. Rev. Stat. § 137.435— Real property assessed, how and where
Mo. Rev. Stat. § 137.440— Assessment of real and tangible property
Mo. Rev. Stat. § 137.445— Assessor's books — how made
Mo. Rev. Stat. § 137.450— Assessment lists to be filed with county clerk
Mo. Rev. Stat. § 137.465— County clerk to submit lists of property — abstracts of all real property
Mo. Rev. Stat. § 137.470— County clerk to estimate state, county, township, school, bridge and other tax
Mo. Rev. Stat. § 137.475— County clerk to deliver assessment roll to collector
Mo. Rev. Stat. § 137.480— State tax commission to instruct and advise county clerks
Mo. Rev. Stat. § 137.485— Constitutional charter cities subject to the provisions of sections 137.485..
Mo. Rev. Stat. § 137.490— Dates of beginning and completing assessment — assessment must be uniform —..
Mo. Rev. Stat. § 137.495— Property owners to file return listing tangible personal property, when —..
Mo. Rev. Stat. § 137.500— Assessment blanks, distribution, how signed — penalty
Mo. Rev. Stat. § 137.505— Failure to file return — duty of assessor
Mo. Rev. Stat. § 137.510— Assessor's books — method of preparation — date to be completed
Mo. Rev. Stat. § 137.512— Notice as to time and place of inspection of assessment records
Mo. Rev. Stat. § 137.515— Assessor to make abstract of books, when — copies certified
Mo. Rev. Stat. § 137.520— Assessor to extend book — make tax bills
Mo. Rev. Stat. § 137.525— Duties of city comptroller
Mo. Rev. Stat. § 137.535— Assessor to make daily record of transfers of property
Mo. Rev. Stat. § 137.540— False returns — board of equalization notified — duties of board
Mo. Rev. Stat. § 137.545— False returns — penalty
Mo. Rev. Stat. § 137.550— Provisions of sections 137.485 to 137.550 to supersede any conflicting..
Mo. Rev. Stat. § 137.554— Portion of tax expended on city streets, city to designate where and how spent
Mo. Rev. Stat. § 137.555— Special road and bridge tax, how levied, collected and disbursed
Mo. Rev. Stat. § 137.556— One-fourth of tax expended on city streets in certain counties — exception,..
Mo. Rev. Stat. § 137.557— Establishment of county-urban road systems — portion of special road and..
Mo. Rev. Stat. § 137.558— County-urban road system — refunds to cities — county-arterial roads (St...
Mo. Rev. Stat. § 137.559— Portion of road bond construction fund may be expended on system roads
Mo. Rev. Stat. § 137.560— Special road and bridge fund to be a separate fund on all accounting..
Mo. Rev. Stat. § 137.565— Election for tax — petition — duty of county commission
Mo. Rev. Stat. § 137.570— Form of ballot
Mo. Rev. Stat. § 137.575— County commission to make levy — how collected
Mo. Rev. Stat. § 137.580— County commission to refund special road and bridge tax to incorporated..
Mo. Rev. Stat. § 137.585— Township special road and bridge tax, how levied, collected and disbursed
Mo. Rev. Stat. § 137.590— Such funds to be shown as separate items
Mo. Rev. Stat. § 137.595— Taxes — how collected — how kept
Mo. Rev. Stat. § 137.600— Railroad, telegraph and telephone taxes — rate — how collected and disbursed
Mo. Rev. Stat. § 137.715— Clerks and deputies, appointment, compensation, how paid
Mo. Rev. Stat. § 137.720— Percentage of ad valorem property tax collections to be deducted for..
Mo. Rev. Stat. § 137.721— Percentage of ad valorem property tax collections to be deposited in county..
Mo. Rev. Stat. § 137.722— Percentage of ad valorem property tax collection to be deposited in county..
Mo. Rev. Stat. § 137.725— Assessors, clerks, deputies, salaries and expenses to be paid from..
Mo. Rev. Stat. § 137.750— Assessment and equalization maintenance plan, payment of portion of..
Mo. Rev. Stat. § 137.900— Definitions
Mo. Rev. Stat. § 137.910— Personal property in transit through state or consigned in transit to..
Mo. Rev. Stat. § 137.920— Warehouse duty to keep records of in-transit property, in-transit defined
Mo. Rev. Stat. § 137.930— Forms for no-situs, tax exemptions, procedure
Mo. Rev. Stat. § 137.940— Reconsignment of in-transit property to final destination in state,..
Mo. Rev. Stat. § 137.950— Evasion of taxes — civil action to recover taxes, costs and attorney's fee
Mo. Rev. Stat. § 137.960— False statements to assessors — penalty
Mo. Rev. Stat. § 137.975— Annual reports to be filed, form, content
Mo. Rev. Stat. § 137.977— Failure to file, penalty — waiver of penalty, when — report deemed filed, when
Mo. Rev. Stat. § 137.979— Commission to assess, adjust and equalize aggregate valuation — operations..
Mo. Rev. Stat. § 137.981— Administrative and judicial review procedure authorized for private car..
Mo. Rev. Stat. § 137.983— Private car companies not subject to ad valorem taxation, when
Mo. Rev. Stat. § 137.985— Commission to apportion aggregate value to each county levying an ad..
Mo. Rev. Stat. § 137.1000— Title, effective date
Mo. Rev. Stat. § 137.1003— Definitions
Mo. Rev. Stat. § 137.1006— Powers of commission
Mo. Rev. Stat. § 137.1009— Commission to prescribe report forms — penalty for failure to submit..
Mo. Rev. Stat. § 137.1012— Aggregate valuation of distributable freight line company property by the..
Mo. Rev. Stat. § 137.1015— Review of original assessment, when — procedures
Mo. Rev. Stat. § 137.1018— Statewide average rate of property taxes levied, ascertained by the..
Mo. Rev. Stat. § 137.1021— Deposit of taxes collected into county private car tax trust fund —..
Mo. Rev. Stat. § 137.1024— Director to notify attorney general of failure to pay taxes due
Mo. Rev. Stat. § 137.1027— Attorney general to institute a suit, when — property subject to seizure, when
Mo. Rev. Stat. § 137.1030— Contingent procedures for freight line company taxes, effective when
Mo. Rev. Stat. § 137.1040— Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting..
Mo. Rev. Stat. § 137.1050— Homestead property tax credit, persons 62 or older — definitions — credit..
Mo. Rev. Stat. § 137.1055— Homestead property tax credit, certain counties — definitions — credit..