Effective - 28 Aug 2018, 2 histories
138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. — 1. The state tax commission of Missouri shall annually certify to the director of revenue and to the commissioner of education a copy of its most recent annual report containing the total valuation of all taxable properties in the state according to the county or counties for which the same is assessed. The commission shall also certify to the director and to the commissioner any amendments or modifications to the annual report; provided, however, that no amendments or modifications to the annual report shall be accepted by the state tax commission or certified by it to the director of revenue or the commissioner of education at any time after December thirty-first of the year.
2. The annual report of the state tax commission and any amendments or modifications thereto duly certified to the director of revenue and to the commissioner of education shall constitute the official record of the state of Missouri for purposes of section 142.345 and section 163.011.
3. The reports certified pursuant to this section shall not be construed to represent the assessment ratio or general assessment level of any county in this state.
4. 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 nine thousand dollars plus any salary adjustment provided pursuant to section 105.005 payable in equal monthly installments.
5. As a part of the report defined in this section, the state tax commission shall include the difference in assessed value for any telephone company that, according to subsection 5 of section 153.030, elects to be assessed utilizing the methodology defined in section 137.122. The commissioner of education shall transmit the information to each school district.
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(L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528, A.L. 2018 S.B. 768)
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.