Title X — TAXATION AND REVENUE

137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized. — 1. The clerk of the county commission in each county, upon receipt of the certificates of the rates levied by the county commission, school distr…

137.295. Clerk to make statement. — When the books or lists for the collectors are completed, the county clerks shall make a complete statement of the assessment and taxes charged, on blanks and in conformity to instructions furnished by the director of revenue. The collector sha…

137.298. Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal proper…

137.300. Supplemental tax book. — If, for any cause, there has been a failure to levy the state, county, school or other taxes, or any portion thereof, or to extend and authenticate the taxes for the use of the collector, or to deliver to the collector a proper tax book for the c…

137.305. Supplemental tax book same validity and force. — Any such subsequent supplemental tax book shall have the same validity and force and entail the same obligations and penalties as the tax book made at the regular time under the provisions of this chapter. ­­-------- (RSMo…

137.320. Penalty for clerk's neglect or refusal — evidence. — If the clerk neglects or refuses to transmit the abstract as required by section 137.295, he shall forfeit to the state the sum of one hundred dollars, to be recovered in its name by civil action. The certificate of th…

137.325. Sections 137.325 to 137.420 applicable to first class counties. — The provisions of sections 137.325 to 137.420 shall apply only to counties within the first class as provided by law. ­­-------- (L. 1945 p. 1930 § 1)

137.335. Blanks for assessment to be designed by state tax commission — time of making assessment. — The state tax commission shall design the necessary assessment blanks, which shall contain a classification of all tangible personal property, and the blanks shall be furnished to…

137.340. Taxpayer to file return listing all tangible personal property. — Every person, corporation, partnership or association, subject to taxation under the laws of this state, owning or controlling tangible personal property taxable by any such county, except merchants and ma…

137.345. Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis. — 1. If any person, corporation, partnership or association neglects or refuses to deliver an item…

137.350. Assessment of estates — duty of guardian. — It shall be the duty of the executor or administrator of the estate of any deceased person to deliver to the assessor such certified statement of all the property of such decedent as provided in sections 137.325 to 137.420. No …

137.355. Notice of increased assessment of listed property — notice to owners, when, contents. — 1. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of …

137.360. Form of oath — penalty for refusal — lists filed with county clerk. — 1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows: I, ______, do hereby certify that the foregoing list contains a tru…

137.375. Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure. — 1. The assessor shall make out and return to the county commission, on or before the first day of July in every year, the assessor's book, verified by his affidavit annexed thereto…

137.380. Procedure when assessor's lists cannot be included in one book. — Such books or lists may be made in one or more volumes numbered consecutively; and in such case the affidavit required by section 137.375 shall be annexed to each volume, referring therein to the other vol…

137.385. Appeal from assessment — form — time for filing. — Any person aggrieved by the assessment of his property may appeal to the county board of equalization. An appeal shall be in writing and the forms to be used for this purpose shall be furnished by the county clerk. Such …

137.390. County commission to determine tax rate. — After the assessor's book shall be corrected and adjusted according to law, but not later than September twentieth of each year, or in the case of any city not within a county or counties with a charter form of government, not l…

137.392. Clerk to deliver tax books to collector, when — extension of time. — On or before October thirty-first of each year, the county clerk shall deliver the real estate and personal property tax books, with the taxes correctly extended thereon, to the county collector, except…

137.395. County commission to establish system of bookkeeping. — The county commission is empowered and authorized to facilitate and expedite the assessment, calculation, extension and collection of taxes, and may by order prescribe a method or system to facilitate the assessment…

137.400. County reimbursed for abstract furnished to any city, town or village. — The county shall be reimbursed in the amount of the actual cost and expense to the county in the preparation of an abstract of assessment required to be furnished to any city, town or village by the…

137.405. Certain sections not applicable to property assessed by state tax commission. — The provisions of sections 137.325 to 137.420 shall not apply to property, the assessment of which by the state tax commission is otherwise provided for by law. ­­-------- (L. 1945 p. 1930 § …

137.410. Inconsistent laws not applicable. — Any law inconsistent with the provisions of sections 137.325 to 137.420 shall be inapplicable to counties of the first class. ­­-------- (L. 1945 p. 1930 § 23)

137.415. County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty. — 1. The county commission of each county of class one having a charter form of government shall furnish the county recorders of the respective counti…

137.420. False certification a misdemeanor. — Any false certification to any statement filed by any person with the county assessor under sections 137.325 to 137.420, made with intent to defraud, shall constitute a misdemeanor and be punishable as such. ­­-------- (L. 1945 p. 193…

137.425. Tax levy, how made in counties with township organization — assessment book, how prepared. — 1. In all counties which adopt township organization, township taxes for township purposes may be levied on the taxable property in the townships for the first year following the…

137.435. Real property assessed, how and where. — All real property shall be assessed in the township in which the same is situated, with the owner's name thereof, if known; if the owner's name is not known, then it shall be assessed as nonresident. The assessor shall place the s…

137.440. Assessment of real and tangible property. — The county assessor or some suitable person empowered by him, shall, within the time prescribed by law, and after being furnished with the necessary blanks, proceed to take a list of the taxable property of each township in the…

137.445. Assessor's books — how made. — The county assessor shall, on or before the time prescribed by the general law, make out and deliver to the county clerk of his county, in tabular form and alphabetical order, in books to be furnished by the county, one for each township in…

137.450. Assessment lists to be filed with county clerk. — He shall file with the county clerk, in alphabetical order, within the time prescribed by law, all of the assessment lists taken by him, which lists shall be kept by the clerk as now provided by law; provided, that all ne…

137.465. County clerk to submit lists of property — abstracts of all real property. — 1. It shall be the duty of the county clerk of each county in this state, that has or hereafter may adopt township organization, to annually submit, for the use of the collector-treasurer of eac…

137.470. County clerk to estimate state, county, township, school, bridge and other tax. — The county clerk shall cause to be estimated and set down in separate columns, to be prepared for that purpose, in the copied or original assessment roll, opposite the several sums set down…

137.475. County clerk to deliver assessment roll to collector. — The county clerk shall cause a copy of the assessment roll of each township in their respective counties, with the taxes extended thereon, to be delivered to the collector of such township, on or before the day in e…

137.480. State tax commission to instruct and advise county clerks. — It shall be the duty of the state tax commission to make out and forward to the county clerks of the several counties that have or may hereafter adopt township organizations for the use of such county clerks an…

137.485. Constitutional charter cities subject to the provisions of sections 137.485 to 137.550. — Any constitutional charter cities in this state not situated within a county shall be subject to the provisions of sections 137.485 to 137.550 with respect to the assessment of real…

137.490. Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents. — 1. The assessor, or his deputies under his direction, shall assess all the taxable real property within the city and all tangible personal property taxable by …

137.495. Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday. — Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or…

137.500. Assessment blanks, distribution, how signed — penalty. — The assessor shall have available at his office a supply of appropriate forms or blanks on which the taxpayer's returns are to be made. For the convenience of taxpayers the assessor may mail or leave at the residen…

137.505. Failure to file return — duty of assessor. — If any person, corporation, partnership or association shall fail to file a return as required by sections 137.485 to 137.550, the assessor shall ascertain the true amount and value of the taxable tangible personal property of…

137.510. Assessor's books — method of preparation — date to be completed. — The assessor shall make up the assessment plat books or records in convenient alphabetical or numerical order from the reports made by the deputy assessors, the lists, statements or returns made of real o…

137.512. Notice as to time and place of inspection of assessment records. — When the assessment plat books or records are completed, the assessor shall give two weeks' notice in at least two daily newspapers published within the city that the books are open for inspection, and st…

137.515. Assessor to make abstract of books, when — copies certified. — After the assessment plat books or records have been corrected, the assessor shall make an abstract thereof showing the amount of the several kinds of property assessed and specifying the amount of value of a…

137.520. Assessor to extend book — make tax bills. — The assessor shall extend in the tax books the state, school, and local taxes and include in said books such matter as the law shall provide or the city comptroller require. The assessor shall then cause tax bills to be made ou…

137.525. Duties of city comptroller. — The city comptroller shall hear and determine all complaints or manifest error in the assessment of property for taxes, and in all cases when it shall appear that any real or tangible personal property has been erroneously assessed, cause th…

137.535. Assessor to make daily record of transfers of property. — It shall be the duty of the assessor to make a daily record of any transfers of any parcels of real estate recorded in the office of the recorder of deeds of such city and he shall correct or change his plat books…

137.540. False returns — board of equalization notified — duties of board. — If any taxpayer knowingly files a false return, the assessor shall notify the board of equalization thereof in writing. The board on receipt of the notice shall notify the taxpayer of the particulars in …

137.545. False returns — penalty. — Any person or any officer in a corporation, partnership or association required by law to make, render, sign or verify any return who makes any false or fraudulent return or statement, with intent to defeat or evade the assessment required by s…

137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter. — The several provisions of sections 137.485 to 137.550 shall supersede any provisions in any charter of such cities which may be in conflict with the provisions of said se…

[Repealed or reserved.]

137.555. Special road and bridge tax, how levied, collected and disbursed. — In addition to other levies authorized by law, the county commission in counties not adopting an alternative form of government and the proper administrative body in counties adopting an alternative form…

137.556. One-fourth of tax expended on city streets in certain counties — exception, St. Francois County. — 1. Notwithstanding the provisions of section 137.555, any county of the second class which now has or may hereafter have more than one hundred thousand inhabitants, and any…