Title X — TAXATION AND REVENUE
21 chapters · 1,304 sections in this title.
§ 138.434 RSMo Attorney fees and other costs awarded taxpayers on appeal in charter
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138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when. — Any first class charter county or a city not within a county may require by ordinance or charter the reimbursement to a ta…
§ 138.435 RSMo Office of state ombudsman for property assessment and taxation established
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138.435. Office of state ombudsman for property assessment and taxation established — administration, duties, authority. — 1. There is hereby established within the state tax commission the "Office of State Ombudsman for Property Assessment and Taxation" for the purpose of helpin…
§ 138.440 RSMo Annual report — content — compensation for extra duties
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138.440. Annual report — content — compensation for extra duties. — 1. A report of the proceedings and decisions of the state tax commission shall be printed annually. 2. The report shall contain a complete account of the work of the state tax commission, including its proceeding…
§ 138.445 RSMo Annual report to contain property valuations according to counties —
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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 edu…
§ 138.450 RSMo Annual meeting of assessors — expenses — warrant in payment
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138.450. Annual meeting of assessors — expenses — warrant in payment. — 1. The commission is empowered to call an annual group meeting of two or more assessors at such time and place as it may designate, due notice of which shall be given by the commission. 2. For attending such …
§ 138.460 RSMo Inspection of assessment rolls — assessment of property omitted from rolls
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138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given. — 1. After the various assessment rolls required to be made by law shall have been passed upon by the several boards of equalization and prior to the making and delivery of the tax…
§ 138.470 RSMo Hearing — correction of books — compensation of assessor — court review —
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138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final. — 1. The commission, or any member thereof, or any duly authorized agent, shall appear at the time and place mentioned in said order, and the assessing officer, upon wh…
§ 138.480 RSMo Papers may be destroyed, when
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138.480. Papers may be destroyed, when. — The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns …