Mo. Rev. Stat. § 245.465

The county board of equalization shall have and receive the same jurisdiction over the lands taxed for the purposes in sections 245.285 to 245.545, specified, as conferred by the general laws of the state in the assessment of property for the state and county purposes, and complaints of all persons who think themselves aggrieved by the assessment of their lands shall be made at the same time required by the general revenue laws of the state. All corrections made in the assessment of lands by the county board of equalization shall be certified to the board of directors by the clerk of the county commission where such corrections are made.