|
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
|
|
|
|
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 |
|
|
