Title X — TAXATION AND REVENUE

137.1024. Director to notify attorney general of failure to pay taxes due. — Whenever any freight line company fails to pay to the director the tax due within the time prescribed in section 137.1018, it shall be the duty of the director, as soon as practical thereafter, to make a…

137.1027. Attorney general to institute a suit, when — property subject to seizure, when. — 1. Upon receipt of the statement from the director of revenue as provided in section 137.1024, it shall be the duty of the attorney general to institute a suit or suits in any court of thi…

137.1030. Contingent procedures for freight line company taxes, effective when. — In the event a final judgment of a court of competent jurisdiction shall find that all or portions of this act* is not enforceable, then without further action by the general assembly, the procedure…

137.1040. Tax imposed for upkeep and maintenance of cemeteries (Counties not adopting an alternative form of government). — 1. In addition to other levies authorized by law, the county commission in counties not adopting an alternative form of government and the proper administra…

137.1050. Homestead property tax credit, persons 62 or older — definitions — credit amount — ordinance or referendum, ballot language — application of credit to tax liability — notification to political subdivisions. — 1. For the purposes of this section, the following terms shal…

137.1055. Homestead property tax credit, certain counties — definitions — credit amount — notification. — 1. For the purposes of this section, the following terms shall mean: (1) "County", a five percent county or a zero percent county; (2) "Five percent county": (a) Any county w…

137.110. Assessment blanks, books and supplies, furnished, when. — The state tax commission shall design the necessary assessment blanks, which design shall be furnished to the assessor at least one hundred twenty days prior to January first of each year. The assessor shall purch…

137.112. Deferred maintenance, defined. — 1. As used in sections 137.112 to 137.114, "deferred maintenance" means maintenance, repairs or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classific…

137.113. Scope of sections. — The provisions of sections 137.112 to 137.114 shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the…

137.114. Assessment of deferred maintenance improvements postponed — eligibility requirements. — 1. In making assessments of real property as required by the provisions of section 137.115, and in order to provide for the renovation of obsolete properties as authorized by Section …

137.115. Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment. — 1. All other laws to the contrary notwithstanding, the assessor or the assessor's deputies in all co…

137.116. Department of revenue to furnish lists of motor vehicles. — 1. The department of revenue shall annually transmit as of January first of each year to the county assessor of each county and of the city of St. Louis, a list showing the description of all motor vehicles, mot…

137.117. Recorder to furnish list of real estate transfers (third and fourth class counties). — The circuit clerk and ex officio recorder of deeds of each county of the fourth class and of each county of the third class wherein the offices are combined, and the recorder of deeds …

137.119. Filing of subdivision plat not to affect classification or increase appraised value — exception. — The filing of a real property subdivision plat with the recorder of deeds shall not, singularly, result in a change in classification or an increase in the appraised value …

137.120. Property list, contents. — The lists required by section 137.115 shall contain: (1) A list of all the real estate; (2) A list of all the livestock, poultry, and bee colonies, showing the total number of each; (3) An aggregate statement of all lawn and garden tractors, ha…

137.122. Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions. — 1. As used in this section, the following terms mean: (1) "Business personal property", tangible personal property which is used in a trade or busine…

137.123. Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed. — 1. Beginning January 1, 2022, for purposes of assessing all real property, excluding land, or tangible personal property associat…

137.125. Procedure in case of absence from property and of death. — 1. If any person required by this chapter to list property shall be sick or absent when the assessor calls for a list of his property, the assessor shall leave at the office, or the usual place of residence or bu…

137.130. Assessor to make physical inspection, when — assessment. — Whenever there shall be any taxable personal property in any county, and from any cause no list thereof shall be given to the assessor in proper time and manner, or whenever the assessor has insufficient informat…

137.135. Duplicate list to be left if made during absence of owner. — Whenever an assessment of property is made in the absence of the owner thereof, a duplicate list of such assessment shall be left, at the time of assessment, with some other member of the family not less than f…

137.150. Assessor and other officers to administer oaths — failure of assessor — penalty. — Assessors and deputy assessors, county and circuit clerks, notaries public, commissioners of the county commissions, associate circuit judges, and all other judicial officers, are empowere…

137.155. Form of oath — refusal to make oath — penalty. — 1. The oath to be signed and affirmed or sworn to by each person making a list of property required by this chapter is as follows: I, ______, do solemnly swear, or affirm, that the foregoing list contains a true and correc…

137.160. Assessment of discovered real property — notice to state tax commission. — If the assessor discovers any real property, presumed to be subject to taxation, which has not been returned to him by the clerk, he shall assess such property and enter the same on the assessment…

137.165. Procedure of assessing real estate omitted from tax books. — If by any means any tract of land or town lot shall be omitted in the assessment of any year or series of years, and not put upon the assessor's book, the same, when discovered, shall be assessed by the assesso…

137.170. Each tract of land charged with its own taxes — notice to owner. — Each tract of land or lot shall be chargeable with its own taxes, no matter who is the owner, nor in whose name it is or was assessed. The assessment of land or lots in numerical order, or by plats and a …

137.175. Failure to assess taxable property — method of subsequent assessments. — Whenever there has been a failure to assess the taxable property in any county for any year or years, the assessor of said county for the time being shall assess the property for the year or years i…

137.177. Building permits in certain second class counties, when required — application, fee, issuance — list given assessor — misdemeanor. — 1. The term "building" as used in this section means an edifice composed of brick, marble, wood or some other proper substance, erected or…

137.180. Valuation increased — assessor to notify owner — appeals to county board of equalization — notice to owners required, when, contents. — 1. Whenever any assessor shall increase the valuation of any real property he shall forthwith notify the record owner of such increase,…

137.185. Tracts less than one-sixteenth of a section. — 1. In all cases where any person, company or corporation may hereafter divide any tract of land into parcels less than one-sixteenth part of a section or otherwise, in such manner that such parcels cannot be described in the…

137.190. Penalty for violation of section 137.185. — Any person, company or corporation that may hereafter violate the provisions of section 137.185 shall upon conviction be deemed guilty of a misdemeanor. ­­-------- (RSMo 1939 § 10989, A.L. 1945 p. 1782 § 43) Prior revisions: 19…

137.195. County commissions to procure plats from United States land office. — Each county commission of this state shall procure from the register of the United States land office and keep on file plats of all townships and parts of townships in their respective counties, showin…

137.200. Plats or maps lost — duty of county commissions. — In any county where land plats or maps have been lost or destroyed, the county commission of such county shall procure others to supply the places of those so lost or destroyed; and where any county commission fails to p…

137.205. Assessor to have free access to plats and maps — board to compare — omissions. — The assessor shall have free access to all land plats and maps during the time of assessment with a view to ascertain what lands are taxable; and upon the return of the assessor's books to t…

137.210. Assessor to examine and compare lists — assessor's book. — The assessor shall examine and compare the list of property delivered by individuals with the plats and maps, and after diligent efforts to ascertain all taxable property in his county shall make a complete list …

137.215. Books to be divided into two parts — land list and personal property list — method of making list. — 1. In all counties, except in the city of St. Louis, the assessor's books shall be arranged or divided into two parts only, part first to be known and denominated "the la…

137.220. Assessor to prepare plats to all tracts and lots. — The assessor of St. Louis City shall cause to be prepared plats covering all tracts and lots of land in said city, and the county assessor in every county where the county commission shall have passed an order requiring…

137.225. Assessor to be provided with real estate book and personal assessment book. — 1. In all counties, except the City of St. Louis, the assessor shall be provided with two books, one to be called the "real estate book", and the other to be called the "personal assessment boo…

137.230. When section 137.225 does not apply. — 1. Nothing in section 137.225 shall be construed to apply to counties which have already adopted a method of plats and abstracts to facilitate the assessment and collection of the revenue; nor shall the provisions of section 137.225…

137.235. Assessor's books to have three columns for values — extension of taxes. — In preparing said assessor's book, each county assessor shall provide therein three columns for values. The first to contain the total assessed valuation of tangible personal property assessed to e…

137.237. Tax-exempt properties, assessor to compile list for state tax commission. — The county assessor of each county and the assessor of any city not within a county shall, beginning January 1, 1989, and every odd-numbered year thereafter, identify, list, and state the true va…

137.240. County commissions to furnish additional books when necessary. — In every county where, from the length of the assessment lists, it appears to the county commission of the county to be impossible or impracticable to include the lists in one book, the commission shall ent…

137.243. Projected tax liability, assessor to provide clerk with assessment book — abstract required — political subdivisions to informally project a nonbinding tax levy, procedure. — 1. To determine the "projected tax liability" required by subsections 2 and 4 of section 137.180…

137.245. Assessor to prepare and return assessor's book, verification — clerk to abstract — failure, a misdemeanor — clerk to forward copy of valuations, to whom, when. — 1. The assessor shall make out and return to the county governing body, on or before the first day of July in…

137.250. List lost or destroyed — new assessment to be made. — 1. If from any cause the assessor's books, either before or after the taxes are extended thereon, and the assessment list taken and returned by the assessor of any county to the county commission are lost or destroyed…

137.260. County clerk to correct tax book. — The clerk of the county commission shall immediately correct the tax book, under any order which may be made by the commission in pursuance of section 137.270. If, by the correction, any alteration is made in the value of the property …

137.265. Assessment not illegal because of informality in making. — An assessment of property or charges for taxes thereon shall not be considered illegal on account of any informality in making the assessment, or in the tax lists, or on account of the assessment not being made o…

137.270. County commission to hear and determine erroneous assessments. — The county commission of each county may hear and determine allegations of erroneous assessment, or mistakes or defects in descriptions of lands, at any term of the commission before the taxes are paid, on …

137.275. Appeals to county board of equalization — lodged where. — Every person who thinks himself aggrieved by the assessment of his property may appeal to the county board of equalization, in person, by attorney or agent, or in writing. Such appeals shall be lodged with the cou…

137.280. Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice. — 1. Taxpayers' personal property lists, except those of merchants and manufacturers,…

137.285. Double assessment for making fraudulent list. — If any person shall, with intent to defraud, deliver to any assessor a false list of his property, it shall be the duty of the assessor to give notice thereof, in writing, to the county board of equalization; which board sh…