Missouri Revised Statutes
Chapter 137 - Assessment and Levy of Property Taxes
Section 137.390 - County commission to determine tax rate.

Missouri Revised Statutes

Title X - Taxation and Revenue

Chapter 137 - Assessment and Levy of Property Taxes

Section 137.010 - Definitions.

Section 137.015 - Classification of property.

Section 137.016 - Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered.

Section 137.017 - Agricultural and horticultural property, how assessed.

Section 137.018 - Certain merchandise exempt from ad valorem taxes.

Section 137.021 - Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of.

Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.

Section 137.023 - Rules and regulations — promulgation, procedure.

Section 137.030 - Levy for library purposes.

Section 137.035 - What taxes to be assessed, levied, and collected in counties.

Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.

Section 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.

Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.

Section 137.055 - County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.

Section 137.060 - Action of county commission to be entered of record.

Section 137.065 - Limit of county taxes — increase, election, ballot — reduction not necessary, when.

Section 137.070 - Apportionment in counties having township organization.

Section 137.072 - School districts and political subdivisions may increase tax ceiling by vote of governing body, when.

Section 137.073 - Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority's duties.

Section 137.074 - Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.

Section 137.075 - What property liable for taxes.

Section 137.076 - Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.

Section 137.078 - Depreciation schedules for broadcasting equipment, definitions — true value in money, how determined — tables.

Section 137.079 - Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.

Section 137.080 - Annual assessment date — subclasses of tangible personal property.

Section 137.081 - New political subdivisions, assessment, effective when.

Section 137.082 - New construction, assessment of upon occupancy, how — payment of taxes, when — county assessor, duties — county option — natural disasters, assessment reduction allowed, effect.

Section 137.083 - Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.

Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.

Section 137.090 - Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.

Section 137.092 - Rental or leasing facilities to submit lessee lists.

Section 137.095 - Corporate property, where taxed — tractors and trailers.

Section 137.098 - College fraternity and sorority real property, how assessed.

Section 137.100 - Certain property exempt from taxes.

Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.

Section 137.110 - Assessment blanks, books and supplies, furnished, when.

Section 137.112 - Deferred maintenance, defined.

Section 137.113 - Scope of sections.

Section 137.114 - Assessment of deferred maintenance improvements postponed — eligibility requirements.

Section 137.115 - Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.

Section 137.116 - Department of revenue to furnish lists of motor vehicles.

Section 137.117 - Recorder to furnish list of real estate transfers (third and fourth class counties).

Section 137.119 - Filing of subdivision plat not to affect classification or increase appraised value — exception.

Section 137.120 - Property list, contents.

Section 137.122 - Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.

Section 137.123 - Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.

Section 137.125 - Procedure in case of absence from property and of death.

Section 137.130 - Assessor to make physical inspection, when — assessment.

Section 137.135 - Duplicate list to be left if made during absence of owner.

Section 137.150 - Assessor and other officers to administer oaths — failure of assessor — penalty.

Section 137.155 - Form of oath — refusal to make oath — penalty.

Section 137.160 - Assessment of discovered real property — notice to state tax commission.

Section 137.165 - Procedure of assessing real estate omitted from tax books.

Section 137.170 - Each tract of land charged with its own taxes — notice to owner.

Section 137.175 - Failure to assess taxable property — method of subsequent assessments.

Section 137.177 - Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor.

Section 137.180 - Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents.

Section 137.185 - Tracts less than one-sixteenth of a section.

Section 137.190 - Penalty for violation of section 137.185.

Section 137.195 - County commissions to procure plats from United States land office.

Section 137.200 - Plats or maps lost — duty of county commissions.

Section 137.205 - Assessor to have free access to plats and maps — board to compare — omissions.

Section 137.210 - Assessor to examine and compare lists — assessor's book.

Section 137.215 - Books to be divided into two parts — land list and personal property list — method of making list.

Section 137.220 - Assessor to prepare plats to all tracts and lots.

Section 137.225 - Assessor to be provided with real estate book and personal assessment book.

Section 137.230 - When section 137.225 does not apply.

Section 137.235 - Assessor's books to have three columns for values — extension of taxes.

Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.

Section 137.240 - County commissions to furnish additional books when necessary.

Section 137.243 - Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure.

Section 137.245 - Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when.

Section 137.250 - List lost or destroyed — new assessment to be made.

Section 137.260 - County clerk to correct tax book.

Section 137.265 - Assessment not illegal because of informality in making.

Section 137.270 - County commission to hear and determine erroneous assessments.

Section 137.275 - Appeals to county board of equalization — lodged where.

Section 137.280 - Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.

Section 137.285 - Double assessment for making fraudulent list.

Section 137.290 - Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.

Section 137.295 - Clerk to make statement.

Section 137.298 - Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-re...

Section 137.300 - Supplemental tax book.

Section 137.305 - Supplemental tax book same validity and force.

Section 137.320 - Penalty for clerk's neglect or refusal — evidence.

Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.

Section 137.335 - Blanks for assessment to be designed by state tax commission — time of making assessment.

Section 137.340 - Taxpayer to file return listing all tangible personal property.

Section 137.345 - Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis.

Section 137.350 - Assessment of estates — duty of guardian.

Section 137.355 - Notice of increased assessment of listed property — notice to owners, when, contents.

Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.

Section 137.375 - Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.

Section 137.380 - Procedure when assessor's lists cannot be included in one book.

Section 137.385 - Appeal from assessment — form — time for filing.

Section 137.390 - County commission to determine tax rate.

Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.

Section 137.395 - County commission to establish system of bookkeeping.

Section 137.400 - County reimbursed for abstract furnished to any city, town or village.

Section 137.405 - Certain sections not applicable to property assessed by state tax commission.

Section 137.410 - Inconsistent laws not applicable.

Section 137.415 - County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty.

Section 137.420 - False certification a misdemeanor.

Section 137.425 - Tax levy, how made in counties with township organization — assessment book, how prepared.

Section 137.435 - Real property assessed, how and where.

Section 137.440 - Assessment of real and tangible property.

Section 137.445 - Assessor's books — how made.

Section 137.450 - Assessment lists to be filed with county clerk.

Section 137.465 - County clerk to submit lists of property — abstracts of all real property.

Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.

Section 137.475 - County clerk to deliver assessment roll to collector.

Section 137.480 - State tax commission to instruct and advise county clerks.

Section 137.485 - Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.

Section 137.490 - Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents.

Section 137.495 - Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.

Section 137.500 - Assessment blanks, distribution, how signed — penalty.

Section 137.505 - Failure to file return — duty of assessor.

Section 137.510 - Assessor's books — method of preparation — date to be completed.

Section 137.512 - Notice as to time and place of inspection of assessment records.

Section 137.515 - Assessor to make abstract of books, when — copies certified.

Section 137.520 - Assessor to extend book — make tax bills.

Section 137.525 - Duties of city comptroller.

Section 137.535 - Assessor to make daily record of transfers of property.

Section 137.540 - False returns — board of equalization notified — duties of board.

Section 137.545 - False returns — penalty.

Section 137.550 - Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.

Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.

Section 137.555 - Special road and bridge tax, how levied, collected and disbursed.

Section 137.556 - One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.

Section 137.557 - Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area).

Section 137.558 - County-urban road system — refunds to cities — county-arterial roads (St. Louis County).

Section 137.559 - Portion of road bond construction fund may be expended on system roads.

Section 137.560 - Special road and bridge fund to be a separate fund on all accounting statements of county.

Section 137.565 - Election for tax — petition — duty of county commission.

Section 137.570 - Form of ballot.

Section 137.575 - County commission to make levy — how collected.

Section 137.580 - County commission to refund special road and bridge tax to incorporated city, town or village.

Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.

Section 137.590 - Such funds to be shown as separate items.

Section 137.595 - Taxes — how collected — how kept.

Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.

Section 137.715 - Clerks and deputies, appointment, compensation, how paid.

Section 137.720 - Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties).

Section 137.721 - Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).

Section 137.722 - Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).

Section 137.725 - Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.

Section 137.750 - Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses.

Section 137.900 - Definitions.

Section 137.910 - Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.

Section 137.920 - Warehouse duty to keep records of in-transit property, in-transit defined.

Section 137.930 - Forms for no-situs, tax exemptions, procedure.

Section 137.940 - Reconsignment of in-transit property to final destination in state, assessed and taxed, when.

Section 137.950 - Evasion of taxes — civil action to recover taxes, costs and attorney's fee.

Section 137.960 - False statements to assessors — penalty.

Section 137.975 - Annual reports to be filed, form, content.

Section 137.977 - Failure to file, penalty — waiver of penalty, when — report deemed filed, when.

Section 137.979 - Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect.

Section 137.981 - Administrative and judicial review procedure authorized for private car companies.

Section 137.983 - Private car companies not subject to ad valorem taxation, when.

Section 137.985 - Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed.

Section 137.1000 - Title, effective date.

Section 137.1003 - Definitions.

Section 137.1006 - Powers of commission.

Section 137.1009 - Commission to prescribe report forms — penalty for failure to submit reports — mailing requirements — annual mileage reporting, when.

Section 137.1012 - Aggregate valuation of distributable freight line company property by the commission — procedure.

Section 137.1015 - Review of original assessment, when — procedures.

Section 137.1018 - Statewide average rate of property taxes levied, ascertained by the commission — report submitted — taxes collected, how determined — tax credit authorized — sunset provision.

Section 137.1021 - Deposit of taxes collected into county private car tax trust fund — apportionment to counties.

Section 137.1024 - Director to notify attorney general of failure to pay taxes due.

Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.

Section 137.1030 - Contingent procedures for freight line company taxes, effective when.

Section 137.1040 - Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government).