☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 138

< > Effective - 28 Aug 1945 bottom

  138.190.  Creation of state tax commission — term of office. — There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission".  The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law.  The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years.  Each commissioner shall hold office until his successor shall qualify.

­­--------

(RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)

Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837

(1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.


---- end of effective  28 Aug 1945 ----

use this link to bookmark section  138.190


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