Missouri Chapter 138 — Equalization and Review of Tax Assessments

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

Mo. Rev. Stat. § 138.010— Membership of county board of equalization — annual meetings
Mo. Rev. Stat. § 138.011— Board of equalization members, restriction on being certain local officials..
Mo. Rev. Stat. § 138.015— Representation of constitutional charter cities under 300,000 on board —..
Mo. Rev. Stat. § 138.020— Members of board not to receive additional compensation, exception —..
Mo. Rev. Stat. § 138.030— Oath of members — powers and duties
Mo. Rev. Stat. § 138.040— Power to send for persons and papers — quorum
Mo. Rev. Stat. § 138.050— Rules to be observed
Mo. Rev. Stat. § 138.060— Appeals from assessor's valuation, no presumption that valuation is..
Mo. Rev. Stat. § 138.070— Assessment of property omitted from assessor's books — notice — hearings
Mo. Rev. Stat. § 138.080— Adjustment of tax books
Mo. Rev. Stat. § 138.085— County board of equalization, certain first and second class counties
Mo. Rev. Stat. § 138.090— Meetings of board (first class counties)
Mo. Rev. Stat. § 138.100— Rules — hearings (first classification counties)
Mo. Rev. Stat. § 138.110— Complaints to be filed with state tax commission, when (first class counties)
Mo. Rev. Stat. § 138.120— Merchants' and manufacturers' books submitted, when — notice, hearing..
Mo. Rev. Stat. § 138.130— Extension of taxes — delivery of books (first class counties)
Mo. Rev. Stat. § 138.135— Assessor not to be member of board of equalization — assessment to remain..
Mo. Rev. Stat. § 138.140— Board of equalization — members — oath — compensation — vacancies, how filled
Mo. Rev. Stat. § 138.150— Powers and duties — notice of increase
Mo. Rev. Stat. § 138.170— Length and period of meetings — subpoena witnesses — hearings
Mo. Rev. Stat. § 138.180— Appeal to board of equalization, how taken
Mo. Rev. Stat. § 138.190— Creation of state tax commission — term of office
Mo. Rev. Stat. § 138.200— Qualifications of members — interim appointments — members to devote full..
Mo. Rev. Stat. § 138.210— Oath of office
Mo. Rev. Stat. § 138.220— Bond — amount
Mo. Rev. Stat. § 138.230— Compensation and expenses
Mo. Rev. Stat. § 138.235— Commission to conduct seminars — investigate leasing companies —..
Mo. Rev. Stat. § 138.240— Quorums — hearings — decisions
Mo. Rev. Stat. § 138.250— Location of office
Mo. Rev. Stat. § 138.260— Secretary, appointment, duties — compensation, how set
Mo. Rev. Stat. § 138.280— Employment of clerical help
Mo. Rev. Stat. § 138.290— Agents, appointed, when — compensation, how provided
Mo. Rev. Stat. § 138.300— Powers of agents
Mo. Rev. Stat. § 138.310— Agent to conduct investigations — advisory recommendations
Mo. Rev. Stat. § 138.320— Forms and instructions
Mo. Rev. Stat. § 138.330— Seal for commission — attestation of records — evidence — custodian of seal
Mo. Rev. Stat. § 138.340— Commission cannot fix rate of levy
Mo. Rev. Stat. § 138.350— Public meetings — access to records — certification of documents
Mo. Rev. Stat. § 138.360— Issuance of subpoenas — fees — costs
Mo. Rev. Stat. § 138.370— Examination of witnesses and books
Mo. Rev. Stat. § 138.380— Duties and powers of commission
Mo. Rev. Stat. § 138.390— To classify and equalize property
Mo. Rev. Stat. § 138.400— Certification of valuation changes — adjustments
Mo. Rev. Stat. § 138.410— General supervision — attorney general and prosecuting attorney to assist..
Mo. Rev. Stat. § 138.415— Official visits to counties
Mo. Rev. Stat. § 138.420— Power of original assessment — notification — modification of decision
Mo. Rev. Stat. § 138.430— Right to appeal, procedure, notice to collector, when — investigation —..
Mo. Rev. Stat. § 138.431— Hearing officers of tax commission to hear appeals, when, procedure —..
Mo. Rev. Stat. § 138.432— Decisions and orders of hearing officers, appeal of, procedure — when..
Mo. Rev. Stat. § 138.433— Pleadings, when deemed filed
Mo. Rev. Stat. § 138.434— Attorney fees and other costs awarded taxpayers on appeal in charter..
Mo. Rev. Stat. § 138.435— Office of state ombudsman for property assessment and taxation established..
Mo. Rev. Stat. § 138.440— Annual report — content — compensation for extra duties
Mo. Rev. Stat. § 138.445— Annual report to contain property valuations according to counties —..
Mo. Rev. Stat. § 138.450— Annual meeting of assessors — expenses — warrant in payment
Mo. Rev. Stat. § 138.460— Inspection of assessment rolls — assessment of property omitted from rolls..
Mo. Rev. Stat. § 138.470— Hearing — correction of books — compensation of assessor — court review —..
Mo. Rev. Stat. § 138.480— Papers may be destroyed, when