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Title X TAXATION AND REVENUE

Chapter 138 Equalization and Review of Tax Assessments ^  !
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 ... (8/28/2004)
138.015   Representation of constitutional charter cities under 300,000 on board — ... (8/28/1986)
138.020   Members of board not to receive additional compensation, exception — ... (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 ... (7/1/2002)
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). (8/28/2008)
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 ... (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 ... (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

138.190   Creation of state tax commission — term of office. (8/28/1945)
138.200   Qualifications of members — interim appointments — members to devote full ... (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 — ... (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 ... (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 — ... (8/28/2008)
138.431   Hearing officers of tax commission to hear appeals, when, procedure — ... (10/11/2013)
138.432   Decisions and orders of hearing officers, appeal of, procedure — when ... (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 ... (8/28/1994)
138.435   Office of state ombudsman for property assessment and taxation established ... (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 — ... (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 ... (8/28/1947)
138.470   Hearing — correction of books — compensation of assessor — court review — ... (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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