Chapter 138 Equalization and Review of Tax Assessments
- 138.010. Membership of county board of equalization--annual meetings.
- 138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties).
- 138.015. Representation of constitutional charter cities under 300,000 on board--compensation.
- 138.020. Members of board not to receive additional compensation, exception--compensation of county surveyor.
- 138.030. Oath of members--powers and duties.
- 138.040. Power to send for persons and papers--quorum.
- 138.050. Rules to be observed.
- 138.060. Appeals from assessor's valuation, no presumption that valuation is correct, burden of proof in certain counties--erroneous assessments--hearing, limitation on assessor's testimony of
- 138.070. Assessment of property omitted from assessor's books--notice--hearings.
- 138.080. Adjustment of tax books.
- 138.085. County board of equalization, certain first and second class counties.
- 138.090. Meetings of board (first class counties).
- 138.100. Rules--hearings (counties of the first classification).
- 138.110. Complaints to be filed with state tax commission, when (first class counties).
- 138.120. Merchants' and manufacturers' books submitted, when--notice, hearing (first class counties).
- 138.130. Extension of taxes--delivery of books (first class counties).
- 138.135. Assessor not to be member of board of equalization--assessment to remain same, when--majority of board not in attendance, effect (St. Louis County).
- 138.140. Board of equalization--members--oath--compensation--vacancies, how filled (St. Louis).
- 138.150. Powers and duties--notice of increase (St. Louis).
- 138.170. Length and period of meetings--subpoena witnesses--hearings (St. Louis).
- 138.180. Appeal to board of equalization, how taken.
- 138.190. Creation of state tax commission--term of office.
- 138.200. Qualifications of members--interim appointments--members to devote full time to duties--private employment prohibited.
- 138.210. Oath of office.
- 138.220. Bond--amount.
- 138.230. Compensation and expenses.
- 138.235. Commission to conduct seminars--investigate leasing companies--compensation for extra duties.
- 138.236. (Repealed L. 2007 S.B. 613 Revision § A)
- 138.240. Quorums--hearings--decisions.
- 138.250. Location of office.
- 138.260. Secretary, appointment, duties--compensation, how set.
- 138.280. Employment of clerical help.
- 138.290. Agents, appointed, when--compensation, how provided.
- 138.300. Powers of agents.
- 138.310. Agent to conduct investigations--advisory recommendations.
- 138.320. Forms and instructions.
- 138.330. Seal for commission--attestation of records--evidence--custodian of seal.
- 138.340. Commission cannot fix rate of levy.
- 138.350. Public meetings--access to records--certification of documents.
- 138.360. Issuance of subpoenas--fees--costs.
- 138.370. Examination of witnesses and books.
- 138.380. Duties and powers of commission.
- 138.390. To classify and equalize property.
- 138.395. (Repealed L. 2008 S.B. 711 § A)
- 138.400. Certification of valuation changes--adjustments.
- 138.410. General supervision--attorney general and prosecuting attorney to assist in enforcement.
- 138.415. Official visits to counties.
- 138.420. Power of original assessment--notification--modification of decision.
- 138.430. Right to appeal, procedure, notice to collector, when--investigation--costs and attorney's fees awarded, when.
- 138.431. Hearing officers of tax commission to hear appeals, when, procedure--appeal of hearing officer's decision, how.
- 138.432. Decisions and orders of hearing officers, appeal of, procedure--when deemed final.
- 138.433. Pleadings, when deemed filed.
- 138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.
- 138.435. Office of state ombudsman for property assessment and taxation established--administration, duties, authority.
- 138.440. Annual report--content--compensation for extra duties.
- 138.445. Annual report to contain property valuations according to counties--amendment of report, time limitation--tax commission, additional compensation.
- 138.450. Annual meeting of assessors--expenses--warrant in payment.
- 138.460. Inspection of assessment rolls--assessment of property omitted from rolls--notice given.
- 138.470. Hearing--correction of books--compensation of assessor--court review--commission assessment final.
- 138.480. Papers may be destroyed, when.