COUNTY BOARDS OF EQUALIZATION, GENERALLY | |||
138.010 | Membership of county board of equalization — annual meetings. (8/28/2008) | ||
138.011 | Board of equalization members, restriction on being certain local officials or school board members (charter counties). (8/28/2004) | ||
138.015 | Representation of constitutional charter cities under 300,000 on board — compensation. (8/28/1986) | ||
138.020 | Members of board not to receive additional compensation, exception — compensation of county surveyor. (8/28/2002) | ||
138.030 | Oath of members — powers and duties. (8/28/1959) | ||
138.040 | Power to send for persons and papers — quorum. (8/28/1945) | ||
138.050 | Rules to be observed. (8/28/2008) | ||
138.060 | Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties — erroneous assessments. (8/28/2020) | ||
138.070 | Assessment of property omitted from assessor's books — notice — hearings. (8/28/1945) | ||
138.080 | Adjustment of tax books. (8/28/1945) | ||
BOARDS OF EQUALIZATION, CERTAIN FIRST AND SECOND CLASSIFICATION COUNTIES | |||
138.085 | County board of equalization, certain first and second class counties. (7/11/1985) | ||
138.090 | Meetings of board (first class counties). (8/28/2020) | ||
138.100 | Rules — hearings (first classification counties). (8/28/2008) | ||
138.110 | Complaints to be filed with state tax commission, when (first class counties). (8/28/2008) | ||
138.120 | Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). (8/28/2008) | ||
138.130 | Extension of taxes — delivery of books (first class counties). (8/28/1959) | ||
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). (8/28/2007) | ||
BOARD OF EQUALIZATION, ST. LOUIS CITY | |||
138.140 | Board of equalization — members — oath — compensation — vacancies, how filled. (8/28/1971) | ||
138.150 | Powers and duties — notice of increase. (8/28/1959) | ||
138.170 | Length and period of meetings — subpoena witnesses — hearings. (8/28/2008) | ||
138.180 | Appeal to board of equalization, how taken. (8/28/2008) | ||
STATE TAX COMMISSION | |||
Commission transferred to department of revenue, 32.028 Corporation franchise tax, appeals, commissions, duties, 32.028 |
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138.190 | Creation of state tax commission — term of office. (8/28/1945) | ||
138.200 | Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. (8/28/1959) | ||
138.210 | Oath of office. (8/28/1945) | ||
138.220 | Bond — amount. (8/28/1945) | ||
138.230 | Compensation and expenses. (8/28/1984) | ||
138.235 | Commission to conduct seminars — investigate leasing companies — compensation for extra duties. (8/28/1984) | ||
138.240 | Quorums — hearings — decisions. (8/28/1945) | ||
138.250 | Location of office. (8/28/1945) | ||
138.260 | Secretary, appointment, duties — compensation, how set. (8/28/1973) | ||
138.280 | Employment of clerical help. (8/28/1945) | ||
138.290 | Agents, appointed, when — compensation, how provided. (8/28/1980) | ||
138.300 | Powers of agents. (8/28/1959) | ||
138.310 | Agent to conduct investigations — advisory recommendations. (8/28/1945) | ||
138.320 | Forms and instructions. (8/28/1945) | ||
138.330 | Seal for commission — attestation of records — evidence — custodian of seal. (8/28/1945) | ||
138.340 | Commission cannot fix rate of levy. (8/28/1945) | ||
138.350 | Public meetings — access to records — certification of documents. (8/28/1949) | ||
138.360 | Issuance of subpoenas — fees — costs. (8/28/1949) | ||
138.370 | Examination of witnesses and books. (8/28/1949) | ||
138.380 | Duties and powers of commission. (8/28/2008) | ||
138.390 | To classify and equalize property. (8/28/2008) | ||
138.400 | Certification of valuation changes — adjustments. (8/28/2008) | ||
138.410 | General supervision — attorney general and prosecuting attorney to assist in enforcement. (8/28/1951) | ||
138.415 | Official visits to counties. (8/28/1951) | ||
138.420 | Power of original assessment — notification — modification of decision. (6/20/1986) | ||
138.430 | Right to appeal, procedure, notice to collector, when — investigation — costs and attorney's fees awarded, when. (8/28/2008) | ||
138.431 | Hearing officers of tax commission to hear appeals, when, procedure — appeal of hearing officer's decision, how. (10/11/2013) | ||
138.432 | Decisions and orders of hearing officers, appeal of, procedure — when deemed final. (8/28/1983) | ||
138.433 | Pleadings, when deemed filed. (8/28/1983) | ||
138.434 | Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when. (8/28/1994) | ||
138.435 | Office of state ombudsman for property assessment and taxation established — administration, duties, authority. (8/28/2008) | ||
138.440 | Annual report — content — compensation for extra duties. (8/28/1984) | ||
138.445 | Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. (8/28/2018) | ||
138.450 | Annual meeting of assessors — expenses — warrant in payment. (8/28/1983) | ||
138.460 | Inspection of assessment rolls — assessment of property omitted from rolls — notice given. (8/28/1947) | ||
138.470 | Hearing — correction of books — compensation of assessor — court review — commission assessment final. (8/28/1957) | ||
138.480 | Papers may be destroyed, when. (8/28/1945) |
- Cross References | |
---|---|
Abbreviations and symbols, use of, permitted in tax proceedings, 140.180 | |
County board of equalization, appeal to, how made, 137.385 | |
Erroneous assessment or errors in descriptions, correction of, 137.270, 137.525 | |
Hearing by county board on falsity of assessment list, penalties, 137.285, 137.540 | |
Liability of county officers for failure to perform duties connected with taxation, 139.300 | |
Manufacturers' tax, equalization of assessment by county board, 150.310 to 150.340 | |
Merchants' tax, equalization of assessment by county board, 150.050 to 150.070 | |
Railroad property, state tax commission to assess and equalize, 151.060 | |
Tax title not invalidated by irregularity or omissions in assessment rolls, 140.520 | |
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