Section 138.445

Title X TAXATION AND REVENUE

Chapter 138

Effective - 28 Aug 2018, 2 histories   

  138.445.  Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. — 1.  The state tax commission of Missouri shall annually certify to the director of revenue and to the commissioner of education a copy of its most recent annual report containing the total valuation of all taxable properties in the state according to the county or counties for which the same is assessed.  The commission shall also certify to the director and to the commissioner any amendments or modifications to the annual report; provided, however, that no amendments or modifications to the annual report shall be accepted by the state tax commission or certified by it to the director of revenue or the commissioner of education at any time after December thirty-first of the year.

  2.  The annual report of the state tax commission and any amendments or modifications thereto duly certified to the director of revenue and to the commissioner of education shall constitute the official record of the state of Missouri for purposes of section 142.345 and section 163.011.

  3.  The reports certified pursuant to this section shall not be construed to represent the assessment ratio or general assessment level of any county in this state.

  4.  For the additional duties imposed upon the members of the tax commission under the provisions of this section, each member of the commission shall annually receive nine thousand dollars plus any salary adjustment provided pursuant to section 105.005 payable in equal monthly installments.

  5.  As a part of the report defined in this section, the state tax commission shall include the difference in assessed value for any telephone company that, according to subsection 5 of section 153.030, elects to be assessed utilizing the methodology defined in section 137.122.  The commissioner of education shall transmit the information to each school district.

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(L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528, A.L. 2018 S.B. 768)

Revisor's Note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.