Effective - 28 Aug 1984
138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties. — 1. The commission shall conduct seminars for its area supervisors and field representatives, both in its office in Jefferson City and in various parts of the state, in order to ascertain the best methods for the area supervisors and field representatives to use in their work.
2. The commission shall investigate companies which have tangible personal property for lease or companies which lease tangible personal property, to cause said property to be properly taxed within this state.
3. For the additional duties imposed upon the members of the tax commission under the provisions of this section, each member of the commission shall annually receive four thousand dollars plus any salary adjustment provided pursuant to section 105.005.
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(L. 1967 p. 223 § 1, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)
Revisor's Note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
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.