Effective - 28 Aug 1951
150.060. Equalization of valuations by board — notice of raise. — 1. The assessor or the county clerk shall return the merchants' tax book and the assessor shall make the reports required by section 150.055 to the county board of equalization on the second Monday in July in each year, which said board is hereby required to meet at the office of the clerk of the county commission on the second Monday in July in each and every year, for the purpose of equalizing the valuation of merchants' statements, and to that end shall carefully compare the statements made by such merchants with the reports made by the assessor under section 150.055, and shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and personal property, so far as is consistent with the provisions of sections 150.010 to 150.290; but after the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by personal notice through the mail, specifying the amount of such raise, and that the said board will meet on the second Monday in August to hear reasons, if any may be given, why such increase should not be made.
2. The members of the county board of equalization shall receive the same per diem for services under this section as provided by law for services in equalizing real and personal property, and the sum of the valuation of the statements as equalized by the county board of equalization shall be included in and made a part of the total valuation of property taxable for all purposes.
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(RSMo 1939 § 11309, A.L. 1945 p. 1838, A.L. 1945 p. 1959, A.L. 1951 p. 869)
Prior revisions: 1929 § 10081; 1919 § 13071; 1909 § 11623
(1960) Where records of county board of equalization failed to affirmatively show that taxpayer was notified by mail of increase in the valuation of property in merchant's statement, the increase was void. State ex rel. Wilson Chevrolet v. Wilson (Mo.), 332 S.W.2d 867.
Structure Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 150 - Merchants', Manufacturers', Itinerant Vendors' and Peddlers' Licenses and Taxes
Section 150.010 - Merchant defined.
Section 150.013 - Motor vehicle terms defined.
Section 150.015 - Revocation or suspension of dealer's license, when.
Section 150.020 - Term merchant construed.
Section 150.030 - Farmer not merchant.
Section 150.035 - New motor vehicle defined.
Section 150.040 - Tax, computed how — exemptions.
Section 150.050 - Annual statement — merchants' tax book — township organization counties.
Section 150.055 - Assessor to inspect merchants' establishments and report.
Section 150.060 - Equalization of valuations by board — notice of raise.
Section 150.080 - Report to state tax commission (cities of 100,000 or more).
Section 150.090 - Merchant taxation and collection in St. Louis City.
Section 150.100 - License necessary — information to be given in application for license — penalty.
Section 150.120 - Limitations of license.
Section 150.130 - Blank licenses, form, issuance.
Section 150.140 - Blanks to collector.
Section 150.150 - Collection of fees.
Section 150.190 - Collector, annual report to county commission, contents.
Section 150.200 - Settlement of collector's accounts by commission — credits allowed collector.
Section 150.210 - Erroneous return by collector — penalty.
Section 150.220 - Certify to director of revenue amount charged to county collector.
Section 150.230 - Failure to pay tax, forfeiture of license.
Section 150.235 - Tax delinquent, when — penalties.
Section 150.260 - False statement forfeits license.
Section 150.290 - Failure to perform duty — penalty (cities of 100,000 or more).
Section 150.300 - Manufacturer defined.
Section 150.310 - Manufacturer to be licensed and taxed, exemptions — license period.
Section 150.325 - Assessor to inspect establishments of manufacturer and report.
Section 150.330 - Equalization of valuations by board — notice of raise.
Section 150.340 - Clerk to extend taxes, compensation for such duty — state to pay one-half.
Section 150.350 - Manufacturers' taxation and collection in St. Louis City.
Section 150.360 - Report to state tax commission and governor (cities of 100,000 or more).
Section 150.370 - Refusal to make annual statements — penalty.
Section 150.380 - Itinerant vendor defined — exceptions.
Section 150.390 - Licenses required — deposits — license fee and duration.
Section 150.400 - Application for license — records to be kept — open to public.
Section 150.410 - Endorsement of license by local official before sale — fee — penalty.
Section 150.420 - Statement by vendor before special sale.
Section 150.430 - Jurisdiction for prosecutions — surrender of licenses — disposition of deposits.
Section 150.440 - Deposit subject to claims — procedure — when paid to depositor.
Section 150.450 - Enforcement of law.
Section 150.470 - Peddler defined.
Section 150.480 - License required — not to sell liquors.
Section 150.490 - Application for license.
Section 150.500 - Rates of tax on licenses.
Section 150.510 - Contents of license.
Section 150.520 - Issuance of blank licenses.