reglab/housing_qa huggingface dataset:
MO Rev Stat § 138.433 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.433 - Pleadings, when deemed filed.

Effective - 28 Aug 1983   138.433. Pleadings, when deemed filed. — In determining whether pleadings are filed within the time allowed by law, such pleadings may be transmitted to the state tax commission by registered mail. Pleadings so filed shall be deemed filed with the commission as of the date deposited with the United States Postal Service as shown by the record of such mailing. ­­-------- (L. 1983 S.B. 63, et al.)
MO Rev Stat § 138.434 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.434 - Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.

Effective - 28 Aug 1994   138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when. — Any first class charter county or a city not within a county may require by ordinance or charter the reimbursement to a taxpayer for the amount of just and reasonable appraisal costs, attorney fees and court costs resulting from an evidentiary hearing before the state tax commission or a court of competent jurisdiction if such appeal results in a final decision reducing the appraised value of residential property by at least fifteen percent or the appraised value of utility, industrial railroad and other subclass three property by at least twenty-five percent from the appraised value determined by the board of equalization for that tax year. The commission or court awarding such fees and costs shall consider the reasonableness of the fees and costs within the context of the particular case. Such fees and costs shall not exceed one thousand dollars for a residential property appeal. Such fees and costs for utility, industrial railroad or other subclass three property appeals shall not exceed the lesser of four thousand dollars or twenty-five percent of the tax savings resulting from the appeal. The provisions of this section shall only apply to the first contested year when cases are tried on a consolidated basis. ­­-------- (L. 1993 H.B. 541, A.L. 1994 H.B. 1115 merged with S.B. 662 & 459)
MO Rev Stat § 138.440 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.440 - Annual report — content — compensation for extra duties.

Effective - 28 Aug 1984   138.440. Annual report — content — compensation for extra duties. — 1. A report of the proceedings and decisions of the state tax commission shall be printed annually.  2. The report shall contain a complete account of the work of the state tax commission, including its proceedings and decisions while acting as a board of equalization.  3. After the report has been prepared by the administrative secretary, the members of the commission shall edit the report and make any corrections or revision necessary.  4. The commission shall also from time to time select and designate the works, papers or studies of the state tax commission relating to the field of taxation that may in the judgment of the commission be of interest to the public and cause same to be published in pamphlet or booklet form.  5. 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 six thousand dollars plus any salary adjustment provided pursuant to section 105.005. ­­-------- (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1965 p. 259, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)  Prior revisions: 1929 § 9854; 1919 § 12847  Revisor's note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
MO Rev Stat § 138.445 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.445 - Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.

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. ­­-------- (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.
MO Rev Stat § 138.450 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.450 - Annual meeting of assessors — expenses — warrant in payment.

Effective - 28 Aug 1983   138.450. Annual meeting of assessors — expenses — warrant in payment. — 1. The commission is empowered to call an annual group meeting of two or more assessors at such time and place as it may designate, due notice of which shall be given by the commission.  2. For attending such meetings assessors who will make the assessment for that year shall be allowed a per diem of not less than nine nor more than fifty dollars, which amount shall be set by the county governing body, for the time actually spent, including going to and returning from the meeting, and shall be reimbursed for transportation expenses actually incurred in going to and returning from the meeting at the same rate as that established by the commissioner of administration under the provisions of section 33.090.  3. When the claims are verified by oath and approved by the commission, or any member thereof, they shall be presented to the county commission, township board, or other taxing officers, and when duly audited a warrant in payment shall be issued and paid out of any funds belonging to the county or other municipal subdivision which the assessor officially serves. ­­-------- (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1957 p. 790, A.L. 1961 p. 607, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 57)  Prior revisions: 1929 § 9854; 1919 § 12847
MO Rev Stat § 138.460 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.460 - Inspection of assessment rolls — assessment of property omitted from rolls — notice given.

Effective - 28 Aug 1947   138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given. — 1. After the various assessment rolls required to be made by law shall have been passed upon by the several boards of equalization and prior to the making and delivery of the tax rolls to the proper officers for collection of the taxes, the several assessment rolls shall be subject to inspection by the commission, or by any member or duly authorized agent or representative thereof.  2. In case it shall appear to the commission after such investigation, or be made to appear to said commission by written complaint of any taxpayer, who has previously appealed to the local board of equalization, that property subject to taxation has been omitted from said roll, or individual assessments have not been made in compliance with law, the said commission may issue an order directing the assessing officer whose assessments are to be reviewed to appear with his assessment roll and the sworn statements of the person or persons whose property or whose assessments are to be considered, at a time and place to be stated in said order, said time to be not less than five days from the date of the issuance of said order, and the place to be at the office of the county commission at the county seat, or at such other place in said county in which said roll was made as the commission shall deem most convenient for the hearing herein provided. All complaints shall be filed with the commission not later than September thirtieth.  3. A copy of above order shall be published in at least one newspaper published in the county at least five days before the time at which said assessor is required to appear; or, where practicable, notice by mail may be given prior to said hearing to all persons whose assessments are to be considered. A copy of said order shall be served on the assessing officer at least three days before he is required to appear with said roll. ­­-------- (RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436)  Prior revisions: 1929 § 9855; 1919 § 12848
MO Rev Stat § 138.470 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.470 - Hearing — correction of books — compensation of assessor — court review — commission assessment final.

Effective - 28 Aug 1957   138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final. — 1. The commission, or any member thereof, or any duly authorized agent, shall appear at the time and place mentioned in said order, and the assessing officer, upon whom said notice shall have been served, shall also appear with said assessment roll. The commission, or any member thereof, or any duly authorized agent thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected, or liable to be affected by review of said assessments thus provided for, may appear and be heard at said hearing. In case said commission, or any member or agent thereof who is acting in said review, shall determine that the assessments so reviewed are not made according to law, the county clerk shall, in a column provided for that purpose, place opposite said property the lawful valuation of the same for assessment.  2. As to the property not upon the assessment roll, the county clerk, upon order of the state tax commission, acting in said review, shall place the same upon said assessment roll by proper description and shall place thereafter in the proper column the value required by law for the assessment of said property. The county clerk, upon orders of the state tax commission, shall also spread upon said roll a certificate showing the day and date on which said assessment roll was reviewed by the commission.  3. For appearing with said roll as required herein the assessing officer shall receive the same per diem as is received by him while in attendance at the meeting of the county board of equalization. His claim shall be presented to and paid by the proper officer of the political subdivision, or municipality, of which he is the assessing officer, in the manner as his other compensation is paid.  4. The action of the commission, or member or agent thereof, when done as provided in this section, shall be final, subject, however, to review in the manner provided in sections 536.100 to 536.140, except that the venue of proceedings for review involving the assessment of real property is in the county where the real property is situated.  5. When any property has been reviewed, assessed and valued by the commission as herein authorized, such property shall not be assessed or valued at a lower figure or a higher figure by the local assessing or equalizing officer for the year the assessment is made. ­­-------- (RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)  Prior revisions: 1929 § 9855; 1919 § 12848  (1976) Held, circuit court has no authority to direct tax commission to use certain criteria in making its decision. Meadowbrook Country Club v. State Tax Comm. (Mo.), 538 S.W.2d 310.
MO Rev Stat § 138.480 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.480 - Papers may be destroyed, when.

Effective - 28 Aug 1945   138.480. Papers may be destroyed, when. — The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all individuals, firms, partnerships, and corporations; provided, that no such returns shall be burned as long as any tax based thereon shall be in litigation, or unpaid. ­­-------- (RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19)  Prior revision: 1929 § 9860
MO Rev Stat § 139.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.040 - Acceptable medium of exchange in payment of taxes.

Effective - 28 Aug 2010   139.040. Acceptable medium of exchange in payment of taxes. — A county or city collector, or other collection authority charged with the duty of tax or license collection is authorized but not obligated to accept cash, personal check, business check, money order, credit card, or electronic transfers of funds for any tax or license payable to the county. The collection authority may refuse to accept any medium of exchange at the discretion of the collection authority including any medium of exchange submitted without the statement of property taxes due and assessed as required by section 52.230. Refusal by the collection authority to accept alternative means of payment beyond those approved by the collection authority shall not relieve an obligor of the obligor's tax or license obligation nor shall it delay the levy of interest and penalty on any overdue unpaid tax or license obligation pending submission of a form or payment approved by the collection authority. ­­-------- (RSMo 1939 § 11082, A.L. 1945 p. 1820, A.L. 1959 H.B. 106, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2010 H.B. 1316)  Prior revisions: 1929 § 9911; 1919 § 12903; 1909 § 11457
MO Rev Stat § 139.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Effective - 28 Aug 2001   139.050. Taxes payable in installments — exemption for property taxes paid by financial institutions. — 1. In all constitutional charter cities in this state which have seven hundred thousand inhabitants or more, all current and all delinquent general, school and city taxes may be paid entirely, or in installments of at least twenty-five percent of the taxes, and the delinquent taxes shall bear interest at the rate provided by section 140.100 and shall be subject to the fees provided by law.  2. The director of revenue shall issue receipts for the partial payments.  3. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended. ­­-------- (RSMo 1939 § 11208, A.L. 1947 V. I p. 538, A.L. 1959 H.B. 106, A.L. 2001 H.B. 738 merged with S.B. 186)
MO Rev Stat § 139.052 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Effective - 28 Aug 2001   139.052. Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions. — 1. The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. Additionally, the county legislative body may limit the right to pay such taxes in installments to certain classes of taxpayers, as may be prescribed by ordinance or order. Any delinquent taxes shall bear interest at the rate provided by section 140.100 and shall be subject to the fees provided by law.  2. The county official charged with the duties of the collector shall issue receipts for any installment payments.  3. Installment payments made at any time during a tax year shall not affect the taxpayer's right to protest the amount of such tax payments under applicable provisions of law.  4. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended. ­­-------- (L. 1989 S.B. 107 § 1, A.L. 1991 H.B. 608, A.L. 2001 H.B. 738 merged with S.B. 186)
MO Rev Stat § 139.053 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

Effective - 28 Aug 2001   139.053. Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. — 1. The governing body of any county, excluding township counties, may by ordinance or order provide for the payment of all or any part of current real and personal property taxes which are owed, at the option of the taxpayer, on an annual, semiannual or quarterly basis at such times as determined by such governing body.  2. The ordinance shall provide the method by which the amount of property taxes owed for the current tax year in which the payments are to be made shall be estimated. The collector shall submit to the governing body the procedures by which taxes will be collected pursuant to the ordinance or order. The estimate shall be based on the previous tax year's liability. A taxpayer's payment schedule shall be based on the estimate divided by the number of pay periods in which payments are to be made. The taxpayer shall at the end of the tax year pay any amounts owed in excess of the estimate for such year. The county shall at the end of the tax year refund to the taxpayer any amounts paid in excess of the property tax owed for such year. No interest shall be paid by the county on excess amounts owed to the taxpayer. Any refund paid the taxpayer pursuant to this subsection shall be an amount paid by the county only once in a calendar year.  3. If a taxpayer fails to make an installment payment of a portion of the real or personal property taxes owed to the county, then such county may charge the taxpayer interest on the amount of property taxes still owed for that year.  4. Any governing body enacting the ordinance or order specified in this section shall first agree to provide the county collector with reasonable and necessary funds to implement the ordinance or order.  5. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended. ­­-------- (L. 1998 H.B. 1734 § 50.1500, A.L. 2000 H.B. 1238 merged with S.B. 894, A.L. 2001 H.B. 738 merged with S.B. 186)
MO Rev Stat § 139.055 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.055 - Tax paid by credit card or electronic transfer — fee.

Effective - 28 Aug 2007   139.055. Tax paid by credit card or electronic transfer — fee. — Any county or public water supply district may accept payment by credit card or electronic transfers of funds for any tax, fee, or license payable to the county or district. A county collector or district shall not be required to accept payment by credit card if the credit card bank, processor, or issuer would charge the county or district a fee for such payment. However, a county or district may accept payment by credit card and charge the person making such payment by credit card a fee equal to the fee charged the county or district by the credit card bank, processor, issuer for such payment. A county or district may accept payment by electronic transfer of funds in payment of any tax, fee, or license and charge the person making such payment a fee equal to the fee charged the county or district by the bank, processor, or issuer of such electronic payment. ­­-------- (L. 1998 H.B. 1734 § 1, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2007 S.B. 22)
MO Rev Stat § 139.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 139 - Payment and Collection of Current Taxes|Section 139.060 - Nonresidents to be furnished statement.

Effective - 28 Aug 1939   139.060. Nonresidents to be furnished statement. — It shall be the duty of the collector to furnish to all nonresident taxpayers a statement of the amount of taxes assessed against any tract of land or town lot in his county for any year or years during which he is collector, and send the same by mail to the address of any person applying to him by letter for the same; and if no taxes are due on any such tracts or lots, he shall answer such letters of inquiry, stating the fact; and whenever any funds are remitted by mail or otherwise to any collector for the payment of any taxes appearing to be due on his tax book, it shall be his duty to receive the same and send a receipt therefor by mail to the person remitting the same; provided, that he may charge all sums which he may have to pay for postage as costs against the person applying or remitting to him, but no other costs. ­­-------- (RSMo 1939 § 11083)  Prior revisions: 1929 § 9912; 1919 § 12904; 1909 § 11458