Title X, TAXATION AND REVENUE

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…

138.290. Agents, appointed, when — compensation, how provided. — 1. For the purpose of making any investigation, or the performance of other duties with regard to any matters relating to taxation, the commission may appoint by an order in writing an agent, or agents, whose duties…

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…

138.432. 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…

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. 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. 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. 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. 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. 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. 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. 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 …

139.031. Payment of current taxes under protest — action, when commenced, how tried — refunds, how made, may be used as credit for next year's taxes — interest, when allowed — collector to invest protested taxes, disbursal to taxing authorities, when. — 1. Any taxpayer may protes…

139.040. Acceptable medium of exchange in payment of taxes. — A county or city collector, or other collection authority charged with the duty of tax or license collection is authorized but not obligated to accept cash, personal check, business check, money order, credit card, or …

139.050. Taxes payable in installments — exemption for property taxes paid by financial institutions. — 1. In all constitutional charter cities in this state which have seven hundred thousand inhabitants or more, all current and all delinquent general, school and city taxes may b…

139.052. Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions. — 1. The governing body of any county may by ordinance…

139.053. Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. — 1. The governing body of any county, excluding township counties, may by ordinance or order provide for the payment of all or any part of current re…

139.055. Tax paid by credit card or electronic transfer — fee. — Any county or public water supply district may accept payment by credit card or electronic transfers of funds for any tax, fee, or license payable to the county or district. A county collector or district shall not …

139.060. Nonresidents to be furnished statement. — It shall be the duty of the collector to furnish to all nonresident taxpayers a statement of the amount of taxes assessed against any tract of land or town lot in his county for any year or years during which he is collector, and…

139.070. Mortgagee or other lienholders — payment of taxes. — Any person who has a lien by mortgage or otherwise, upon any real property upon which the taxes have not been paid, may pay such taxes and the interest, penalty and costs thereon; and the receipt of the county collecto…

139.080. Payment of taxes on part of land — duty of collector — notice and protest. — 1. Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, may do so by applying to the county collector, who must care…

139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests. — 1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name…

139.100. Collection of penalty for delinquent taxes — payment agreement (St. Louis County) — settlement — penalty for violation — payment of taxes by mail deemed paid, when. — 1. (1) If any taxpayer shall fail or neglect to pay to the collector his taxes at the time required by l…

139.110. Attachment of tax lien to insurance — waive lien — claims. — 1. In the event of the destruction by fire, windstorm or tornado of any permanent buildings and/or improvements situate upon any land or lot, and which permanent buildings and/or improvements at the time of des…

139.120. Seizure and sale of personal property — duty of sheriff. — 1. The collector or collector-treasurer in a county having township organization shall diligently endeavor and use all lawful means to collect all taxes which they are required to collect in their respective coun…

139.130. Cost of levy to be taxed — collector may levy, when — fees. — 1. Whenever taxes shall be collected by seizure or sale of goods and chattels, in addition to the amount of tax and costs of failure to pay the collector as provided by this chapter, the collector shall levy t…

139.140. Delivery of personal delinquent list to successor. — Except as provided in section 52.361, the personal delinquent lists allowed to any collector shall be delivered to the collector and when the collector's term of office expires then to the successor, who shall be charg…

139.150. Duplicate receipts — exceptions. — And in making collections on the said personal delinquent lists, the said collectors, except collectors in counties of the first or second classifications, shall give duplicate receipts therefor, one to be delivered to the person paying…

139.160. Return of delinquent lists — settlement — inspection of lists by commission. — 1. At the term of the county commission to be held on the first Monday in March, the collector shall return the delinquent lists and back tax books, and in the city of St. Louis the uncollecte…