☰ Revisor of Missouri

Title X TAXATION AND REVENUE

Chapter 138

< > Effective - 28 Aug 2008 bottom

  138.110.  Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made.

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(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)

(1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo.  banc), 680 S.W.2d 153.


---- end of effective   28 Aug 2008 ----

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