Chapter 137 Assessment and Levy of Property Taxes
- 137.010. Definitions.
- 137.015. Classification of property.
- 137.016. Real property, subclasses of, defined--political subdivision may adjust operating levy to recoup revenue, when--reclassification to apply, when--placement of certain property within proper su
- 137.017. Agricultural and horticultural property, how assessed.
- 137.021. Grading of land for valuation, agricultural and horticultural land, factors to be considered--split-off, effect of.
- 137.022. Private car company, defined--subject to assessment and taxation, manner.
- 137.023. Rules and regulations--promulgation, procedure.
- 137.030. Levy for library purposes.
- 137.035. What taxes to be assessed, levied, and collected in counties.
- 137.037. Levy to pay cost of property reevaluation--election--form of ballot.
- 137.040. Procedure for assessing, levying, and collecting additional taxes--limitations--conditions.
- 137.045. Assessment, levy, and collection not to be made except as provided--penalty.
- 137.055. County commission to fix rate of tax, when, exceptions--public hearing to be held, when, notice, effect.
- 137.060. Action of county commission to be entered of record.
- 137.065. Limit of county taxes--increase, election, ballot--reduction not necessary, when.
- 137.070. Apportionment in counties having township organization.
- 137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when.
- 137.073. Definitions--revision of prior levy, when, procedure--calculation of state aid for public schools, taxing authority's duties.
- 137.074. Merchants' and manufacturers' personal property excluded in tax rate calculations, when--identified separately, how--real property records to contain certain information.
- 137.075. What property liable for taxes.
- 137.076. Valuation by assessor, factors to be considered.
- 137.078. Depreciation schedules for broadcasting equipment, definitions--true value in money, how determined--tables.
- 137.079. Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.
- 137.080. Annual assessment date--subclasses of tangible personal property.
- 137.082. New construction, assessment of upon occupancy, how--payment of taxes, when--county assessor, duties--county option--natural disasters, assessment reduction allowed, effect.
- 137.083. Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.
- 137.085. Government lands become taxable, when--state lien on real property, extent of.
- 137.090. Tangible personal property to be assessed in county of owner's residence--exceptions.
- 137.092. Rental or leasing facilities to submit lessee lists.
- 137.095. Corporate property, where taxed.
- 137.098. College fraternity and sorority real property, how assessed.
- 137.100. Certain property exempt from taxes.
- 137.101. Charitable organizations, exemption from property taxes--assessor's duties.
- 137.106. Homestead preservation--definitions--homestead exemption credit received, when, application process--assessor's duties--department of revenue duties--apportionment percentage set, how app
- 137.110. Assessment blanks, books and supplies, furnished, when.
- 137.112. Deferred maintenance, defined.
- 137.113. Scope of sections.
- 137.114. Assessment of deferred maintenance improvements postponed--eligibility requirements.
- 137.115. Real and personal property, assessment--maintenance plan--assessor may mail forms for personal property--classes of property, assessment--physical inspection required, when, procedure.
- 137.116. Department of revenue to furnish lists of motor vehicles.
- 137.117. Recorder to furnish list of real estate transfers (third and fourth class counties).
- 137.118. Livestock and farm machinery, adjustment of tax rate ceiling without voter approval, when.
- 137.119. Filing of subdivision plat not to affect classification or increase appraised value--exception.
- 137.120. Property list, contents.
- 137.122. Depreciable tangible personal property--definitions--standardized schedule to be used--valuation table--exceptions.
- 137.125. Procedure in case of absence from property and of death.
- 137.130. Assessor to make physical inspection, when--assessment.
- 137.135. Duplicate list to be left if made during absence of owner.
- 137.150. Assessor and other officers to administer oaths--failure of assessor--penalty.
- 137.155. Form of oath--refusal to make oath--penalty.
- 137.160. Assessment of discovered real property--notice to state tax commission.
- 137.165. Procedure of assessing real estate omitted from tax books.
- 137.170. Each tract of land charged with its own taxes--notice to owner.
- 137.175. Failure to assess taxable property--method of subsequent assessments.
- 137.177. Building permits in certain second class counties, when required--application, fee, issuance--list given assessor--misdemeanor.
- 137.180. Valuation increased--assessor to notify owner--appeals to county board of equalization--notice to owners required, when, contents.
- 137.185. Tracts less than one-sixteenth of a section.
- 137.190. Penalty for violation of section 137.185.
- 137.195. County commissions to procure plats from United States land office.
- 137.200. Plats or maps lost--duty of county commissions.
- 137.205. Assessor to have free access to plats and maps--board to compare--omissions.
- 137.210. Assessor to examine and compare lists--assessor's book.
- 137.215. Books to be divided into two parts--land list and personal property list--method of making list.
- 137.220. Assessor to prepare plats to all tracts and lots.
- 137.225. Assessor to be provided with real estate book and personal assessment book.
- 137.230. When section 137.225 does not apply.
- 137.235. Assessor's books to have three columns for values--extension of taxes.
- 137.237. Tax-exempt properties, assessor to compile list for state tax commission.
- 137.240. County commissions to furnish additional books when necessary.
- 137.243. Projected tax liability, assessor to provide clerk with assessment book--abstract required--political subdivisions to informally project a nonbinding tax levy, procedure.
- 137.245. Assessor to prepare and return assessor's book, verification--clerk to abstract--failure, a misdemeanor--clerk to forward copy of valuations, to whom, when.
- 137.250. List lost or destroyed--new assessment to be made.
- 137.260. County clerk to correct tax book.
- 137.265. Assessment not illegal because of informality in making.
- 137.270. County commission to hear and determine erroneous assessments.
- 137.275. Appeals to county board of equalization--lodged where.
- 137.280. Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply.
- 137.285. Double assessment for making fraudulent list.
- 137.286. Ad valorem property tax levy approved in April or June of 1985, valuation, how determined.
- 137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector--electronic format authorized.
- 137.295. Clerk to make statement.
- 137.298. Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill--personal property tax receipt, issued when--cities may enter into agreements with c
- 137.300. Supplemental tax book.
- 137.305. Supplemental tax book same validity and force.
- 137.320. Penalty for clerk's neglect or refusal--evidence.
- 137.325. Sections 137.325 to 137.420 applicable to first class counties.
- 137.335. Blanks for assessment to be designed by state tax commission--time of making assessment.
- 137.340. Taxpayer to file return listing all tangible personal property.
- 137.345. Failure to deliver list, penalty, exceptions--second notice to be given by assessor before penalty to apply--successful appeal by taxpayer, increases to use appeal basis (counties first class
- 137.350. Assessment of estates--duty of guardian.
- 137.355. Notice of increased assessment of listed property--notice to owners, when, contents.
- 137.360. Form of oath--penalty for refusal--lists filed with county clerk.
- 137.375. Assessor to deliver book, when--affidavit--duty of county clerk--penalty for failure.
- 137.380. Procedure when assessor's lists cannot be included in one book.
- 137.385. Appeal from assessment--form--time for filing.
- 137.390. County commission to determine tax rate.
- 137.392. Clerk to deliver tax books to collector, when--extension of time.
- 137.395. County commission to establish system of bookkeeping.
- 137.400. County reimbursed for abstract furnished to any city, town or village.
- 137.405. Certain sections not applicable to property assessed by state tax commission.
- 137.410. Inconsistent laws not applicable.
- 137.415. County commission of first class charter county to furnish recorder with land list--compensation to recorder--penalty.
- 137.420. False certification a misdemeanor.
- 137.423. (Repealed L. 2007 S.B. 613 Revision § A)
- 137.425. Tax levy, how made in counties with township organization--assessment book, how prepared.
- 137.435. Real property assessed, how and where.
- 137.440. Assessment of real and tangible property.
- 137.445. Assessor's books--how made.
- 137.450. Assessment lists to be filed with county clerk.
- 137.465. County clerk to submit lists of property--abstracts of all real property.
- 137.470. County clerk to estimate state, county, township, school, bridge and other tax.
- 137.475. County clerk to deliver assessment roll to collector.
- 137.480. State tax commission to instruct and advise county clerks.
- 137.485. Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.
- 137.490. Dates of beginning and completing assessment--assessment must be uniform--notice to owners, when, contents.
- 137.495. Property owners to file return listing tangible personal property, when--filing on next business day when filing date is on a Saturday or Sunday.
- 137.500. Assessment blanks, distribution, how signed--penalty.
- 137.505. Failure to file return--duty of assessor.
- 137.510. Assessor's books--method of preparation--date to be completed.
- 137.512. Notice as to time and place of inspection of assessment records.
- 137.515. Assessor to make abstract of books, when--copies certified.
- 137.520. Assessor to extend book--make tax bills.
- 137.525. Duties of city comptroller.
- 137.535. Assessor to make daily record of transfers of property.
- 137.540. False returns--board of equalization notified--duties of board.
- 137.545. False returns--penalty.
- 137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.
- 137.554. Portion of tax expended on city streets, city to designate where and how spent.
- 137.555. Special road and bridge tax, how levied, collected and disbursed.
- 137.556. One-fourth of tax expended on city streets in certain counties.
- 137.557. Establishment of county-urban road systems--portion of special road and bridge tax may be expended on system roads--advisory board (Kansas City urban area).
- 137.558. County-urban road system--refunds to cities--county-arterial roads (St. Louis County).
- 137.559. Portion of road bond construction fund may be expended on system roads.
- 137.560. Special road and bridge fund to be a separate fund on all accounting statements of county.
- 137.565. Election for tax--petition--duty of county commission.
- 137.570. Form of ballot.
- 137.575. County commission to make levy--how collected.
- 137.580. County commission to refund special road and bridge tax to incorporated city, town or village.
- 137.585. Township special road and bridge tax, how levied, collected and disbursed.
- 137.590. Such funds to be shown as separate items.
- 137.595. Taxes--how collected--how kept.
- 137.600. Railroad, telegraph and telephone taxes--rate--how collected and disbursed.
- 137.715. Clerks and deputies, appointment, compensation, how paid.
- 137.720. Percentage of ad valorem property tax collections to be deducted for deposit in county assessment fund--additional deductions (St. Louis City and all counties)--expiration date.
- 137.721. Percentage of ad valorem property tax collections to be deposited in county assessment fund (certain first class counties).
- 137.722. Percentage of ad valorem property tax collection to be deposited in county assessment fund (certain second class counties).
- 137.725. Assessors, clerks, deputies, salaries and expenses to be paid from assessment fund.
- 137.750. Assessment and equalization maintenance plan, payment of portion of expenses by state, amount, procedure--qualified costs and expenses.
- 137.900. Definitions.
- 137.910. Personal property in transit through state or consigned in transit to warehouse, exempt from taxes, exceptions.
- 137.920. Warehouse duty to keep records of in-transit property, in-transit defined.
- 137.930. Forms for no-situs, tax exemptions, procedure.
- 137.940. Reconsignment of in-transit property to final destination in state, assessed and taxed, when.
- 137.950. Evasion of taxes--civil action to recover taxes, costs and attorney's fee.
- 137.960. False statements to assessors--penalty.
- 137.975. Annual reports to be filed, form, content.
- 137.977. Failure to file, penalty--waiver of penalty, when--report deemed filed, when.
- 137.979. Commission to assess, adjust and equalize aggregate valuation--operations extending into another state, effect.
- 137.981. Administrative and judicial review procedure authorized for private car companies.
- 137.983. Private car companies not subject to ad valorem taxation, when.
- 137.985. Commission to apportion aggregate value to each county levying an ad valorem property tax--apportionment, how computed--school districts valuation to be same, how taxed and distributed.
- 137.1000. Title, effective date.
- 137.1003. Definitions.
- 137.1006. Powers of commission.
- 137.1009. Commission to prescribe report forms--penalty for failure to submit reports--mailing requirements--annual mileage reporting, when.
- 137.1012. Aggregate valuation of distributable freight line company property by the commission--procedure.
- 137.1015. Review of original assessment, when--procedures.
- 137.1018. Statewide average rate of property taxes levied, ascertained by the commission--report submitted--taxes collected, how determined--tax credit authorized--sunset provision.
- 137.1021. Deposit of taxes collected into county private car tax trust fund--apportionment to counties.
- 137.1024. Director to notify attorney general of failure to pay taxes due.
- 137.1027. Attorney general to institute a suit, when--property subject to seizure, when.
- 137.1030. Contingent procedures for freight line company taxes, effective when.