Effective - 28 Aug 2007
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). — 1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classification with a population of at least nine hundred thousand inhabitants shall not be a member of the county board of equalization.
2. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when there is an order of the board of equalization or the state tax commission, including a settlement order, relating to the assessment of property, the assessment shall remain the same for the subsequent even-numbered year unless there has been new construction or property improvements between January first of the odd-numbered year and January first of the following even-numbered year.
3. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when a hearing is conducted by the board of equalization pursuant to this chapter, if the property owner requests to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, the position of the property owner shall prevail without further action.
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(L. 1992 S.B. 630 § 1, A.L. 2007 H.B. 616)
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 138 - Equalization and Review of Tax Assessments
Section 138.010 - Membership of county board of equalization — annual meetings.
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 138.070 - 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 138.130 - Extension of taxes — delivery of books (first class counties).
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 138.210 - Oath of office.
Section 138.220 - Bond — amount.
Section 138.230 - Compensation and expenses.
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 138.415 - Official visits to counties.
Section 138.420 - Power of original assessment — notification — modification of decision.
Section 138.433 - Pleadings, when deemed filed.
Section 138.440 - Annual report — content — compensation for extra duties.
Section 138.450 - Annual meeting of assessors — expenses — warrant in payment.