Effective - 28 Aug 1980
138.290. Agents, appointed, when — compensation, how provided. — 1. For the purpose of making any investigation, or the performance of other duties with regard to any matters relating to taxation, the commission may appoint by an order in writing an agent, or agents, whose duties shall be prescribed in the order.
2. Agents may be paid a salary, fee or commission in the discretion of the state tax commission; if a salary, the amount paid shall be fixed by the commission within the limits of the appropriations made therefor; if a fee or commission, the amount paid shall be in accordance with the value of the service rendered, and must be agreed upon and approved by the state tax commission before the agent renders service under his appointment.
3. Such claim shall be certified by the state tax commission and paid as provided by law for other claims against the state.
4. Any expenditure authorized or incurred for payment of services rendered by any agent in excess of amount appropriated for the purpose is hereby made chargeable to the state tax commission and the commission with their bondsmen shall be held liable for any such excess.
--------
(RSMo 1939 § 11023, A.L. 1945 p. 1805 § 9, A.L. 1951 p. 838, A.L. 1957 p. 790, A.L. 1973 H.B. 307, A.L. 1980 H.B. 1266)
Prior revisions: 1929 § 9850; 1919 § 12843
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.