Missouri Revised Statutes
Chapter 138 - Equalization and Review of Tax Assessments
Section 138.250 - Location of office.

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 138.011 - Board of equalization members, restriction on being certain local officials or school board members (charter counties).

Section 138.015 - Representation of constitutional charter cities under 300,000 on board — compensation.

Section 138.020 - Members of board not to receive additional compensation, exception — compensation of county surveyor.

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 138.060 - Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments.

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 138.120 - Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).

Section 138.130 - Extension of taxes — delivery of books (first class counties).

Section 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).

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 138.200 - Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.

Section 138.210 - Oath of office.

Section 138.220 - Bond — amount.

Section 138.230 - Compensation and expenses.

Section 138.235 - Commission to conduct seminars — investigate leasing companies — compensation for extra duties.

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 138.410 - General supervision — attorney general and prosecuting attorney to assist in enforcement.

Section 138.415 - Official visits to counties.

Section 138.420 - Power of original assessment — notification — modification of decision.

Section 138.430 - Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when.

Section 138.431 - Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how.

Section 138.432 - Decisions and orders of hearing officers, appeal of, procedure — when deemed final.

Section 138.433 - Pleadings, when deemed filed.

Section 138.434 - Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.

Section 138.435 - Office of state ombudsman for property assessment and taxation established — administration, duties, authority.

Section 138.440 - Annual report — content — compensation for extra duties.

Section 138.445 - Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.

Section 138.450 - Annual meeting of assessors — expenses — warrant in payment.

Section 138.460 - Inspection of assessment rolls — assessment of property omitted from rolls — notice given.

Section 138.470 - Hearing — correction of books — compensation of assessor — court review — commission assessment final.

Section 138.480 - Papers may be destroyed, when.