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. - Effective - 28 Aug 2008, 2 histories 138.010. Membership of...

Section 138.011 - Board of equalization members, restriction on being certain local officials or school board members (charter counties). - Effective - 28 Aug 2004 138.011. Board of equalization members,...

Section 138.015 - Representation of constitutional charter cities under 300,000 on board — compensation. - Effective - 28 Aug 1986 138.015. Representation of constitutional charter...

Section 138.020 - Members of board not to receive additional compensation, exception — compensation of county surveyor. - Effective - 28 Aug 2002 138.020. Members of board not...

Section 138.030 - Oath of members — powers and duties. - Effective - 28 Aug 1959 138.030. Oath of members —...

Section 138.040 - Power to send for persons and papers — quorum. - Effective - 28 Aug 1945 138.040. Power to send for...

Section 138.050 - Rules to be observed. - Effective - 28 Aug 2008 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. - Effective - 28 Aug 2020, 2 histories 138.060. Appeals from...

Section 138.070 - Assessment of property omitted from assessor's books — notice — hearings. - Effective - 28 Aug 1945 138.070. Assessment of property omitted...

Section 138.080 - Adjustment of tax books. - Effective - 28 Aug 1945 138.080. Adjustment of tax books....

Section 138.085 - County board of equalization, certain first and second class counties. - Effective - 11 Jul 1985 138.085. County board of equalization,...

Section 138.090 - Meetings of board (first class counties). - Effective - 28 Aug 2020, 2 histories 138.090. Meetings of...

Section 138.100 - Rules — hearings (first classification counties). - Effective - 28 Aug 2008, 2 histories 138.100. Rules —...

Section 138.110 - Complaints to be filed with state tax commission, when (first class counties). - Effective - 28 Aug 2008 138.110. Complaints to be filed...

Section 138.120 - Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). - Effective - 28 Aug 2008 138.120. Merchants' and manufacturers' books...

Section 138.130 - Extension of taxes — delivery of books (first class counties). - Effective - 28 Aug 1959 138.130. Extension of taxes —...

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). - Effective - 28 Aug 2007 138.135. Assessor not to be...

Section 138.140 - Board of equalization — members — oath — compensation — vacancies, how filled. - Effective - 28 Aug 1971 138.140. Board of equalization —...

Section 138.150 - Powers and duties — notice of increase. - Effective - 28 Aug 1959 138.150. Powers and duties —...

Section 138.170 - Length and period of meetings — subpoena witnesses — hearings. - Effective - 28 Aug 2008 138.170. Length and period of...

Section 138.180 - Appeal to board of equalization, how taken. - Effective - 28 Aug 2008 138.180. Appeal to board of...

Section 138.190 - Creation of state tax commission — term of office. - Effective - 28 Aug 1945 138.190. Creation of state tax...

Section 138.200 - Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. - Effective - 28 Aug 1959 138.200. Qualifications of members —...

Section 138.210 - Oath of office. - Effective - 28 Aug 1945 138.210. Oath of office. —...

Section 138.220 - Bond — amount. - Effective - 28 Aug 1945 138.220. Bond — amount. —...

Section 138.230 - Compensation and expenses. - Effective - 28 Aug 1984 138.230. Compensation and expenses. —...

Section 138.235 - Commission to conduct seminars — investigate leasing companies — compensation for extra duties. - Effective - 28 Aug 1984 138.235. Commission to conduct seminars...

Section 138.240 - Quorums — hearings — decisions. - Effective - 28 Aug 1945 138.240. Quorums — hearings —...

Section 138.250 - Location of office. - Effective - 28 Aug 1945 138.250. Location of office. —...

Section 138.260 - Secretary, appointment, duties — compensation, how set. - Effective - 28 Aug 1973 138.260. Secretary, appointment, duties —...

Section 138.280 - Employment of clerical help. - Effective - 28 Aug 1945 138.280. Employment of clerical help....

Section 138.290 - Agents, appointed, when — compensation, how provided. - Effective - 28 Aug 1980 138.290. Agents, appointed, when —...

Section 138.300 - Powers of agents. - Effective - 28 Aug 1959 138.300. Powers of agents. —...

Section 138.310 - Agent to conduct investigations — advisory recommendations. - Effective - 28 Aug 1945 138.310. Agent to conduct investigations...

Section 138.320 - Forms and instructions. - Effective - 28 Aug 1945 138.320. Forms and instructions. —...

Section 138.330 - Seal for commission — attestation of records — evidence — custodian of seal. - Effective - 28 Aug 1945 138.330. Seal for commission —...

Section 138.340 - Commission cannot fix rate of levy. - Effective - 28 Aug 1945 138.340. Commission cannot fix rate...

Section 138.350 - Public meetings — access to records — certification of documents. - Effective - 28 Aug 1949 138.350. Public meetings — access...

Section 138.360 - Issuance of subpoenas — fees — costs. - Effective - 28 Aug 1949 138.360. Issuance of subpoenas —...

Section 138.370 - Examination of witnesses and books. - Effective - 28 Aug 1949 138.370. Examination of witnesses and...

Section 138.380 - Duties and powers of commission. - Effective - 28 Aug 2008 138.380. Duties and powers of...

Section 138.390 - To classify and equalize property. - Effective - 28 Aug 2008 138.390. To classify and equalize...

Section 138.400 - Certification of valuation changes — adjustments. - Effective - 28 Aug 2008 138.400. Certification of valuation changes...

Section 138.410 - General supervision — attorney general and prosecuting attorney to assist in enforcement. - Effective - 28 Aug 1951 138.410. General supervision — attorney...

Section 138.415 - Official visits to counties. - Effective - 28 Aug 1951 138.415. Official visits to counties....

Section 138.420 - Power of original assessment — notification — modification of decision. - Effective - 20 Jun 1986 138.420. Power of original assessment...

Section 138.430 - Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when. - Effective - 28 Aug 2008 138.430. Right to appeal, procedure,...

Section 138.431 - Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how. - Effective - 11 Oct 2013, 2 histories *138.431. Hearing officers...

Section 138.432 - Decisions and orders of hearing officers, appeal of, procedure — when deemed final. - Effective - 28 Aug 1983 138.432. Decisions and orders of...

Section 138.433 - Pleadings, when deemed filed. - Effective - 28 Aug 1983 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. - Effective - 28 Aug 1994 138.434. Attorney fees and other...

Section 138.435 - Office of state ombudsman for property assessment and taxation established — administration, duties, authority. - Effective - 28 Aug 2008 138.435. Office of state ombudsman...

Section 138.440 - Annual report — content — compensation for extra duties. - Effective - 28 Aug 1984 138.440. Annual report — content...

Section 138.445 - Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. - Effective - 28 Aug 2018, 2 histories 138.445. Annual report...

Section 138.450 - Annual meeting of assessors — expenses — warrant in payment. - Effective - 28 Aug 1983 138.450. Annual meeting of assessors...

Section 138.460 - Inspection of assessment rolls — assessment of property omitted from rolls — notice given. - Effective - 28 Aug 1947 138.460. Inspection of assessment rolls...

Section 138.470 - Hearing — correction of books — compensation of assessor — court review — commission assessment final. - Effective - 28 Aug 1957 138.470. Hearing — correction of...

Section 138.480 - Papers may be destroyed, when. - Effective - 28 Aug 1945 138.480. Papers may be destroyed,...

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Missouri Revised Statutes Title X - Taxation and Revenue Chapter 138 - Equalization and Review of Tax Assessments

Missouri Revised Statutes
Title X - Taxation and Revenue
Chapter 138 - Equalization and Review of Tax Assessments