☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 137

< > Effective - 28 Aug 1999 bottom

  137.1015.  Review of original assessment, when — procedures. — 1.  After original assessments, adjustments and equalization by the commission have been completed, each freight line company interested therein shall be promptly notified by the action of the commission and may apply for a review of the original assessment.  The commission shall grant and hold such review and fix the date thereof.  Such review may be by whatever procedures decided upon by the parties and may include, but not limited to, a formal or informal hearing, the presentation of affidavits and documentary evidence, and the presentation of legal arguments or briefs.  All affidavits, documentary evidence and other factual evidence not presented at a formal hearing shall be duly sworn to and verified.  In the event the parties cannot agree to the procedures to be followed, a formal hearing shall be held at which the freight line company seeking review shall have the burden of establishing the correct assessment, adjustment and equalization pursuant to section 138.420.  A record shall be kept of all matters submitted in review of an original assessment.

  2.  If, after such review and consideration of the facts, the commission is of the opinion that the original decision or any part thereof should be changed, the commission may change or modify the same.

  3.  Any freight line company aggrieved by the decision of the commission may, if it has participated in a review under this section, seek review as provided in chapter 536.

­­--------

(L. 1999 S.B. 219)


---- end of effective  28 Aug 1999 ----

use this link to bookmark section  137.1015


Click here for the Reorganization Act of 1974 - or - Concurrent Resolutions Having Force & Effect of Law
In accordance with Section 3.090, the language of statutory sections enacted during a legislative session are updated and available on this website on the effective date of such enacted statutory section. Revisor Home    

Other Information
 Recent Sections Editorials May Be Cited As Tables & Forms Multiple Enact
Repeal & Transfer Definitions End Report

Site changes Pictures Contact

Other Links
Legislative Research Oversight MOLIS
Library MO WebMasters
Senate
Missouri Senate
State of Missouri
MO.gov
House
Missouri House