☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 138

Effective - 28 Aug 1945 bottom

  138.240.  Quorums — hearings — decisions. — 1.  The commissioners appointed under sections 138.190 to 138.490 shall, within ten days after their appointment, meet at their offices in Jefferson City and enter upon the duties of their office.

  2.  A majority of such commission shall, at all times, constitute a quorum to transact business, and any vacancy shall not impair the right of the remaining commissioners to exercise all the powers of the commission so long as a majority remains.

  3.  Any investigation, inquiry or hearing which this commission is authorized to hold or undertake may be held or undertaken by or before any one member of the commission.

  4.  All investigations, inquiries, hearings and decisions of a commissioner, and every order made by a commissioner, when approved and confirmed by a quorum of the commission, if so shown on its record of proceedings, shall be deemed to be the order of the commission.

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(RSMo 1939 § 11016, A.L. 1945 p. 1805 § 12)

Prior revisions: 1929 § 9827; 1919 § 12836

(1961) Where one member of the tax commission conducted a hearing on an appeal from the county board of equalization and the transcript of the evidence therein was not available for eleven days after the decision was rendered the commission could not possibly have complied with the provisions of section 536.080 and consequently its decision was invalid. T.J.  Moss Tie Co. v. State Tax Comm. of Missouri (Mo.), 345 S.W.2d 191.


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

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