Title X — TAXATION AND REVENUE

137.557. Establishment of county-urban road systems — portion of special road and bridge tax may be expended on system roads — advisory board (Kansas City urban area). — 1. As used in this section: (1) "City" means any incorporated city, town, or village wholly or partly within a…

137.558. County-urban road system — refunds to cities — county-arterial roads (St. Louis County). — 1. As used in this section: (1) "City" means any incorporated city, town or village partly or wholly within a county subject to the provisions of this section; and (2) "Road" inclu…

137.559. Portion of road bond construction fund may be expended on system roads. — In all counties of the first class not having a charter form of government which hereafter establish a county-urban road system, proceeds of the road bond construction fund may be used in the const…

137.560. Special road and bridge fund to be a separate fund on all accounting statements of county. — The funds provided for in section 137.555 shall be shown as a separate item on all of the financial, budget and other accounting statements of the county, and such fund shall be …

137.565. Election for tax — petition — duty of county commission. — Whenever ten or more voters residing in or owners of land in any general or special road district in any county in this state shall petition the county commission of the county in which such district is located, …

137.570. Form of ballot. — The question shall be submitted in substantially the following form: Shall the ______ road district of ______ County levy an additional tax rate of ______ cents on the hundred dollars valuation, for a period of ______ years? ­­-------- (L. 1945 p. 1478 …

137.575. County commission to make levy — how collected. — If a majority of the qualified voters voting at such election shall have voted for such additional tax, it shall be the duty of the county commission to make the levy for such district, which levy shall not exceed the amo…

137.580. County commission to refund special road and bridge tax to incorporated city, town or village. — In class one counties, not having a charter form of government, the special road and bridge tax authorized by Section 12, Article X, of the Constitution of Missouri and arisi…

137.585. Township special road and bridge tax, how levied, collected and disbursed. — 1. In addition to other levies authorized by law, the township board of directors of any township in their discretion may levy an additional tax not exceeding thirty-five cents on each one hundr…

137.590. Such funds to be shown as separate items. — The funds provided for in section 137.585 shall be shown as a separate item on all of the financial, budget and other accounting statements of the township board of directors, and such funds shall be specifically and expressly …

137.595. Taxes — how collected — how kept. — All taxes levied under the provisions of section 137.585 shall be collected in the same manner and at the same time as taxes for county purposes are now collected, and all moneys arising therefrom shall be appropriated, set apart and k…

137.600. Railroad, telegraph and telephone taxes — rate — how collected and disbursed. — It shall be the duty of the clerk of each township wherein railroad, telegraph and telephone property is located, on or before the tenth day of August of each year, to certify to the county c…

137.715. Clerks and deputies, appointment, compensation, how paid. — Each county assessor shall, subject to the approval of the governing body of the county, appoint the additional clerks and deputies that he or she deems necessary for the prompt and proper discharge of the dutie…

*137.720. Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund — additional deductions (St. Louis City and all counties). — 1. A percentage of all ad valorem property tax collections allocable to each taxing authority within the c…

137.721. Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties). — Notwithstanding the provisions of section 137.720, in all counties which become counties of the first classification after September 1, 1996, one…

137.722. Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties). — Notwithstanding the provisions of section 137.721, or any other provision of law in conflict with the provisions of this section, in all counties…

137.725. Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund. — The salary of the assessor, the clerks, deputies, employees and all costs and expenses of the assessor shall be paid monthly or semimonthly by the county from the assessment fund establ…

137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure — qualified costs and expenses. — 1. If a county has an assessment maintenance plan approved pursuant to section 137.115, a portion of all the costs and expenses of t…

137.900. Definitions. — As used in sections 137.900 to 137.960: (1) "Private warehouse" is any enclosed area where personal property is received and stored by a warehouseman who, in the normal course of business, receives and stores his own personal property; (2) "Public warehous…

137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions. — 1. Personal property in transit through this state is personal property: (1) Which is moving in interstate commerce through or over the territory of the stat…

137.920. Warehouse duty to keep records of in-transit property, in-transit defined. — 1. All property claimed to have acquired no situs for any purpose of taxation under the provisions of sections 137.900 to 137.960 shall be designated as being "in-transit" upon the books and rec…

137.930. Forms for no-situs, tax exemptions, procedure. — Any person, partnership, association, or corporation making claim to no-situs status on any property under sections 137.900 to 137.960 shall do so in the form and manner prescribed by the state tax commission. All such cla…

137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when. — If any in-transit property is reconsigned to a final destination in the state of Missouri, the owner or his agent shall file a monthly report with the county assessor of the c…

137.950. Evasion of taxes — civil action to recover taxes, costs and attorney's fee. — If any owner, shipper or agent thereof shall by misrepresentation, concealment, or violation of the provisions of sections 137.900 to 137.960 evade the assessment or the levy of taxes not defin…

137.960. False statements to assessors — penalty. — If any person shall willfully deliver any statement to the officer charged with assessment of property for tax purposes in his county containing a false statement of a material fact, whether it be an owner, shipper, his agent, o…

137.975. Annual reports to be filed, form, content. — The form for all reports required under sections 137.975 to 137.985 shall be prescribed and furnished by the commission. Every railroad and street railway company operating in this state shall file annually, on or before the t…

137.977. Failure to file, penalty — waiver of penalty, when — report deemed filed, when. — If any private car company refuses or fails to make and return the reports required by section 137.975 within the time prescribed and without an extension of time, the commission shall incr…

137.979. Commission to assess, adjust and equalize aggregate valuation — operations extending into another state, effect. — The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each private car company. When the operations of a…

137.981. Administrative and judicial review procedure authorized for private car companies. — Administrative review of the original assessments of private car companies shall be provided in the same manner as specified in section 138.420. Any private car company aggrieved by the …

137.983. Private car companies not subject to ad valorem taxation, when. — The commission may, by rule, establish levels of assessed valuation of private car companies, using total valuation of a company or the valuation apportioned to any county, below which value shall be consi…

137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax — apportionment, how computed — school districts valuation to be same, how taxed and distributed. — The state tax commission shall apportion the aggregate value of all distributable…

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…