138.380. Duties and powers of commission.
Duties and powers of commission.
138.380. It shall be the duty of the state tax commission, and thecommissioners shall have authority, to perform all duties enumerated inthis section and such other duties as may be provided by law:
(1) To raise or lower the assessed valuation of any real or tangiblepersonal property, including the power to raise or lower the assessedvaluation of the real or tangible personal property of any individual,copartnership, company, association or corporation; provided, that beforeany such assessment is so raised, notice of the intention of the commissionto raise such assessed valuation and of the time and place at which ahearing thereon will be held, shall be given to such individual,copartnership, company, association or corporation as provided in sections138.460 and 138.470;
(2) To require from any officer in this state, on forms prescribed bythe commission, such annual or other reports as shall enable saidcommission to ascertain the assessed and equalized value of all real andtangible property listed for taxation, the amount of taxes assessed,collected and returned, and such other matter as the commission mayrequire, to the end that it may have complete information concerning theentire subject of revenue and taxation and all matters and thingsincidental thereto;
(3) To cause to be placed upon the assessment rolls at any timeduring the year omitted property which may be discovered to have, for anyreason, escaped assessment and taxation, and to correct any errors that maybe found on the assessment rolls and to cause the proper entry to be madethereon;
(4) To investigate the tax laws of other states and countries, toformulate and submit to the legislature such recommendations as thecommission may deem expedient to prevent evasions of the assessment andtaxing laws, whether the tax is specific or general, to secure just, equaland uniform taxes, and improve the system of assessment and taxation inthis state;
(5) To prescribe the form of all blanks and books that are used inthe assessment and collection of the general property tax, except asotherwise provided by law; and
(6) To develop, or enter into contracts with entities for thedevelopment of, computer software programs sufficient to produce theprojected tax liability notices required under subsections 2 and 3 ofsection 137.180, subsection 2 of section 137.355, and subsection 2 ofsection 137.490. Upon receiving a request, before December 31, 2009, filedby a collector of any county or any city not within the county, thecommission shall provide the collector with such computer softwareprograms.
(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 2008 S.B. 711)Prior revisions: 1929 § 9854; 1919 § 12847
CROSS REFERENCE:
Reimbursement of political subdivisions for loss of tax on household goods, how computed--duties of director of revenue and state tax commission, RSMo 21.505