Title X — TAXATION AND REVENUE

138.010. Membership of county board of equalization — annual meetings. — 1. Except as otherwise provided by law, in every county in this state there shall be a county board of equalization consisting of the commissioners of the county commission, the county assessor as a nonvotin…

138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties). — No member of any board of equalization in any county with a charter form of government shall be an official of any city, town, or village in the coun…

138.015. Representation of constitutional charter cities under 300,000 on board — compensation. — For the purpose of giving cities organized under the provisions of Article VI, Section 19, of the Constitution having less than three hundred thousand inhabitants representation on t…

138.020. Members of board not to receive additional compensation, exception — compensation of county surveyor. — The commissioners of the county commission, the county assessor, the county clerk, and those sitting as members as may otherwise be provided, who are now or may hereaf…

138.030. Oath of members — powers and duties. — 1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county. 2…

138.040. Power to send for persons and papers — quorum. — 1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff o…

138.050. Rules to be observed. — The following rules shall be observed by county boards of equalization: (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been returned below their real value; but, afte…

138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments. — 1. The county board of equalization shall, in a summary way, determine all appeals from the valuation of property made by the asses…

138.070. Assessment of property omitted from assessor's books — notice — hearings. — 1. The county board of equalization, in regular session, shall have authority to assess and equalize the value of any property that may have been omitted from the assessor's books then under exam…

138.080. Adjustment of tax books. — In case the report of equalization from the state tax commission be not received before or during the session of the county board of equalization, then it shall be the duty of the county clerk to adjust the tax books according to such report wh…

138.085. County board of equalization, certain first and second class counties. — 1. In all first class counties not having a charter form of government and in each second class county which contains a portion of a city having a population of at least three hundred thousand and w…

138.090. Meetings of board (first class counties). — 1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the third Monday in July of each year. 2. Upon a finding by the board that it is necessary in order t…

138.100. Rules — hearings (first classification counties). — 1. The following rules shall be observed by such county boards of equalization: (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been return…

138.110. Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in …

138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). — 1. The merchants' book and manufacturers' book prepared as prescribed by law shall be returned by the assessor to the county board of equalization on the first day of July of …

138.130. Extension of taxes — delivery of books (first class counties). — After the county board of equalization has completed the equalization of the merchants' and manufacturers' statements, the clerk of the county commission shall extend on the books all proper taxes at the sa…

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). — 1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classifi…

138.140. Board of equalization — members — oath — compensation — vacancies, how filled. — 1. In all constitutional charter cities not situated within any county there shall be a board of equalization consisting of the assessor, who shall be its president, and four taxpaying, prop…

138.150. Powers and duties — notice of increase. — 1. The board shall hear complaints and appeals, and adjust, correct, and equalize the valuations and assessments of any real or tangible personal property taxable by the city and assess and equalize the value of any real or tangi…

138.170. Length and period of meetings — subpoena witnesses — hearings. — 1. Except as provided in subsection 4 of this section, the board shall meet on the first Monday in July, annually, and may continue to meet as needed until the fourth Saturday in August. 2. The board may su…

138.180. Appeal to board of equalization, how taken. — Any person may appeal in writing to the board of equalization from the assessment of his property, which appeal shall specify the matter of which he complains and which shall be filed at the office of the assessor of the city…

138.190. Creation of state tax commission — term of office. — There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission". The director of revenue shall have no supervision, authority or control over such ac…

138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. — 1. Each commissioner shall be a qualified voter and taxpayer and resident of the state for at least five years next preceding his appointment. At a…

138.210. Oath of office. — Before entering upon the duties of his office, each commissioner shall take and subscribe to the following oath: ­ ­ ­­-------- (RSMo 1939 § 11014, A.L. 1945 p. 1805 § 4) Prior revisions: 1929 § 9825; 1919 § 12834

138.220. Bond — amount. — Before entering upon the discharge of his official duty, each member of the commission shall execute a bond payable to the state of Missouri in the penal sum of ten thousand dollars, to be approved by the governor, for the faithful discharge of official …

138.230. Compensation and expenses. — Each commissioner shall annually receive thirty-eight thousand five hundred dollars plus any salary adjustment provided pursuant to section 105.005 as compensation for his services, and reasonable traveling and other expenses actually paid an…

138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties. — 1. The commission shall conduct seminars for its area supervisors and field representatives, both in its office in Jefferson City and in various parts of the state, in order…

138.240. Quorums — hearings — decisions. — 1. The commissioners appointed under sections 138.190 to 138.490 shall, within ten days after their appointment, meet at their offices in Jefferson City and enter upon the duties of their office. 2. A majority of such commission shall, a…

138.250. Location of office. — The state tax commission and the members thereof shall be furnished with appropriate quarters in Jefferson City, together with suitable equipment, furniture and supplies. ­­-------- (RSMo 1939 § 11019, A.L. 1945 p. 1805 § 6) Prior revisions: 1929 § …

138.260. Secretary, appointment, duties — compensation, how set. — 1. The commission shall appoint an administrative secretary who shall serve at the pleasure of the commission. The administrative secretary shall keep full and true records of all proceedings of the commission and…

138.280. Employment of clerical help. — The commission may employ such clerical and other assistance as may be necessary within the appropriations made therefor by the general assembly. ­­-------- (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 7) Prior revisions: 1929 § 9848; 1919 § 128…

[Repealed or reserved.]

138.300. Powers of agents. — In the discharge of his duties an agent has all the powers of an inquisitional nature granted in sections 138.190 to 138.490 to the commission and all powers lawful throughout the state given by law to a notary public relative to depositions. ­­------…

138.310. Agent to conduct investigations — advisory recommendations. — 1. The commission may conduct a number of investigations contemporaneously through different agents, and may delegate to an agent the taking of all testimony bearing upon any investigation or hearing. 2. The d…

138.320. Forms and instructions. — It shall be the duty of the state tax commission to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions for carrying this chapter into effect; and all such …

138.330. Seal for commission — attestation of records — evidence — custodian of seal. — 1. The commission shall have an official seal with the words "State Tax Commission" arranged in a circle outside the seal of the state. 2. All process or certificates issued or given by the co…

138.340. Commission cannot fix rate of levy. — 1. The commission shall have no power to fix the rate of levy for the state or any political or municipal subdivision thereof, nor shall the commission have any power or authority to supervise the fixing of any tax levied or to be le…

138.350. Public meetings — access to records — certification of documents. — 1. All regular sessions of the commission shall be held at the office of the commission in Jefferson City. The commission may from time to time at its discretion hold meetings for the accommodation of th…

138.360. Issuance of subpoenas — fees — costs. — 1. The commission may subpoena witnesses. All subpoenas shall be signed and issued by a commissioner or by the secretary of the commission, and shall extend to all parts of the state, and may be served by any person authorized to s…

138.370. Examination of witnesses and books. — 1. The commission shall have power to examine witnesses under oath. Any member of the commission is hereby empowered to administer oaths. 2. The commission, or any member, or authorized representative thereof, shall have the right to…

138.380. Duties and powers of commission. — It shall be the duty of the state tax commission, and the commissioners shall have authority, to perform all duties enumerated in this section and such other duties as may be provided by law: (1) To raise or lower the assessed valuation…

138.390. To classify and equalize property. — 1. The state tax commission shall equalize the valuation of real and tangible personal property among the several counties in the state in the following manner: with the abstracts of all the taxable property in the several counties of…

138.400. Certification of valuation changes — adjustments. — 1. The secretary of the state tax commission shall certify to each county clerk and to the assessor in the city of St. Louis the aggregate values of property in the several counties within fourteen days of the receipt o…

138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement. — 1. The commission shall exercise general supervision over all the assessing officers of this state, over county boards of equalization and appeal in the performance of their dutie…

138.415. Official visits to counties. — At least one member of the commission or some duly authorized representative shall visit officially the several counties of this state at least once each year and inquire into the methods of assessment and taxation and ascertain whether ass…

138.420. Power of original assessment — notification — modification of decision. — 1. The state tax commission shall have the exclusive power of original assessment of the distributable property of railroads, railroad cars, rolling stock, street railroads, bridges, telegraph, tel…

138.430. Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when. — 1. Every owner of real property or tangible personal property shall have the right to appeal from the local boards of equalization to the state tax commissi…

*138.431. Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how. — 1. To hear and decide appeals pursuant to section 138.430, the commission shall appoint one or more hearing officers. The hearing officers shall be subject…

138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final. — A complainant, respondent-assessor, or other party subject to a decision and order of a hearing officer, may file with the commission, within thirty days following the date of notificat…

138.433. Pleadings, when deemed filed. — In determining whether pleadings are filed within the time allowed by law, such pleadings may be transmitted to the state tax commission by registered mail. Pleadings so filed shall be deemed filed with the commission as of the date deposi…