reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.230 - When section 137.225 does not apply.

Effective - 28 Aug 1963   137.230. When section 137.225 does not apply. — 1. Nothing in section 137.225 shall be construed to apply to counties which have already adopted a method of plats and abstracts to facilitate the assessment and collection of the revenue; nor shall the provisions of section 137.225 apply to counties having less population than forty thousand, unless a majority of the voters in any such county shall elect to adopt its provisions at a general election, upon the question being ordered to be submitted by the county commission.  2. In all counties the county commission may, in addition to the foregoing provisions for securing a full and accurate assessment of all property therein liable to taxation, or in lieu thereof, by order entered of record, adopt for the whole or any designated part of the county any other suitable and efficient means or method to the same end, whether by procuring maps, plats or abstracts of titles of the lands in the county or designated part thereof or otherwise and may require the assessor, or any other officer, agent or employee of the county to carry out the same, and may provide the means for paying therefor out of the county treasury. ­­-------- (RSMo 1939 § 10976, A.L. 1945 p. 1782 § 37, A.L. 1959 H.B. 108, A.L. 1963 p. 184 § 137.232)  Prior revisions: 1929 § 9787; 1919 § 12797; 1909 § 11379
MO Rev Stat § 137.235 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.235 - Assessor's books to have three columns for values — extension of taxes.

Effective - 28 Aug 1945   137.235. Assessor's books to have three columns for values — extension of taxes. — In preparing said assessor's book, each county assessor shall provide therein three columns for values. The first to contain the total assessed valuation of tangible personal property assessed to each individual, and the assessed valuation of each tract of land or town lot listed; the second column to contain the valuation of such property as corrected and equalized by the county board; and upon the receipt of a certificate from the state tax commission setting forth the action of said commission in respect to his county, the county clerk shall extend in the third column the valuation as equalized and assessed by said state tax commission. In all cases of extension where the equalized valuation shall happen to be fractional, the clerk shall reject all such fractions as may fall below fifty cents; fractions of fifty cents or more shall be extended as one dollar. The state, county and all other taxes shall be computed and extended by the county clerk in separate columns against the valuation produced by the equalization of the several classes of property by the state tax commission; provided, that only one column shall be used for the total state taxes, and one column for the total county taxes, such columns to be headed with the total tax rate for such purposes, except that the county road tax may be extended in a separate column. In the extension of taxes the fraction of a cent shall be extended as one cent. The county clerk shall add up the figures showing the amount of such tax, in the proper columns, and the aggregate amount in each column shall be noted on each page. Said clerk shall test the accuracy of such additions by computing the amount of such tax on the aggregate amount of property on each page, that he may be certain that the tax has been correctly extended and added. ­­-------- (RSMo 1939 § 10995, A.L. 1945 p. 1782 § 38)  Prior revisions: 1929 § 9805; 1919 § 12815; 1909 § 11397
MO Rev Stat § 137.237 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.237 - Tax-exempt properties, assessor to compile list for state tax commission.

Effective - 28 Aug 1989   137.237. Tax-exempt properties, assessor to compile list for state tax commission. — The county assessor of each county and the assessor of any city not within a county shall, beginning January 1, 1989, and every odd-numbered year thereafter, identify, list, and state the true value in money of the property in such county or city not within a county which is totally or partially exempt from ad valorem taxes for such taxable year pursuant to sections 99.800 to 99.865; sections 135.200 to 135.255; and section 353.110. Such properties shall be identified and listed, with the true value in money of the property included as well as the number of years of abatement remaining and the percentage of true value exempted for the abated properties, in a report filed with the state tax commission and the assessor of the county or city not within a county on or before November 1, 1989, and November first of every odd-numbered year thereafter. Such report, in summary form, shall be included in each reassessment notice stating said tax abatements in each county or city not within a county and, in addition, include a statement that a list of specific abated property is available for inspection upon request at the county courthouse or city hall of any city not within a county. ­­-------- (L. 1989 S.B. 148 § 1 merged with H.B. 181 & 633 § 1)
MO Rev Stat § 137.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.240 - County commissions to furnish additional books when necessary.

Effective - 28 Aug 1959   137.240. County commissions to furnish additional books when necessary. — In every county where, from the length of the assessment lists, it appears to the county commission of the county to be impossible or impracticable to include the lists in one book, the commission shall enter of record an order requiring the lists to be made in two or more volumes. Thereafter the assessment book or list shall be made in two or more separate volumes, numbered consecutively, and the affidavit required by section 137.245 shall be annexed to each volume, referring therein to the other volumes by inserting in lieu of the word "book", in the latter part of the affidavit, the words "volume and in volume ______ (herewith returned)". ­­-------- (RSMo 1939 § 10991, A.L. 1945 p. 1782 § 40, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9801; 1919 § 12811; 1909 § 11393
MO Rev Stat § 137.250 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.250 - List lost or destroyed — new assessment to be made.

Effective - 28 Aug 1959   137.250. List lost or destroyed — new assessment to be made. — 1. If from any cause the assessor's books, either before or after the taxes are extended thereon, and the assessment list taken and returned by the assessor of any county to the county commission are lost or destroyed, the assessor shall immediately make another assessment of the property for the year for which the books and lists were made. The assessment shall be made and certified under the same conditions, rules and regulations, as nearly as may be under the circumstances, as provided by law for the assessment in the first instance, and the assessor and county clerk shall receive the same pay for their services that is allowed by law for making the assessment and extending the taxes in the first instance. The assessment and tax books shall have the same validity and effect as the original assessment and tax books.  2. In the event that the assessment is not completed until after the adjournment of the county boards of equalization, the presiding commissioner of the county commission shall immediately convene the county board of equalization by causing notice of the time of the special meeting to be served on each member of the board not less than three days prior to the date fixed by him for the meeting. The board, when assembled, shall equalize the valuations of property in the new assessment, in the same manner as is provided by law for the regular meetings of the board. ­­-------- (RSMo 1939 § 10979, A.L. 1945 p. 1782 § 41, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9790; 1919 § 12800; 1909 § 11382
MO Rev Stat § 137.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.260 - County clerk to correct tax book.

Effective - 28 Aug 1959   137.260. County clerk to correct tax book. — The clerk of the county commission shall immediately correct the tax book, under any order which may be made by the commission in pursuance of section 137.270. If, by the correction, any alteration is made in the value of the property or the amount of the taxes, he shall certify the correction to the director of revenue, who shall, on the settlement, allow the collector credit for any sum to which the correction entitles him. ­­-------- (RSMo 1939 § 10999, A.L. 1945 p. 1782 § 25, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9809; 1919 § 12818; 1909 § 11400
MO Rev Stat § 137.265 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.265 - Assessment not illegal because of informality in making.

Effective - 28 Aug 1945   137.265. Assessment not illegal because of informality in making. — An assessment of property or charges for taxes thereon shall not be considered illegal on account of any informality in making the assessment, or in the tax lists, or on account of the assessment not being made or completed within the time required by law. ­­-------- (RSMo 1939 § 10980, A.L. 1945 p. 1782 § 21)  Prior revisions: 1929 § 9791; 1919 § 12801; 1909 § 11383
MO Rev Stat § 137.270 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.270 - County commission to hear and determine erroneous assessments.

Effective - 28 Aug 1959   137.270. County commission to hear and determine erroneous assessments. — The county commission of each county may hear and determine allegations of erroneous assessment, or mistakes or defects in descriptions of lands, at any term of the commission before the taxes are paid, on application of any person who, by affidavit, shows good cause for not having attended the county board of equalization for the purpose of correcting the errors or defects or mistakes. If any lot of land or any portion thereof has been erroneously assessed twice for the same year, the county commission shall release the owner or claimant thereof upon the payment of the proper taxes. Valuations placed on property by the assessor or the board of equalization shall not be deemed to be erroneous assessments under this section. ­­-------- (RSMo 1939 § 10998, A.L. 1945 p. 1782 § 24, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399
MO Rev Stat § 137.275 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.275 - Appeals to county board of equalization — lodged where.

Effective - 28 Aug 2008   137.275. Appeals to county board of equalization — lodged where. — Every person who thinks himself aggrieved by the assessment of his property may appeal to the county board of equalization, in person, by attorney or agent, or in writing. Such appeals shall be lodged with the county board of equalization on or before the second Monday in July. ­­-------- (RSMo 1939 § 10992, A.L. 1945 p. 1782 § 44, A.L. 2008 S.B. 711)  Prior revisions: 1929 § 9802; 1919 § 12812; 1909 § 11394
MO Rev Stat § 137.285 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.285 - Double assessment for making fraudulent list.

Effective - 28 Aug 1945   137.285. Double assessment for making fraudulent list. — If any person shall, with intent to defraud, deliver to any assessor a false list of his property, it shall be the duty of the assessor to give notice thereof, in writing, to the county board of equalization; which board shall, on receiving such notice, give notice thereof to the person who shall have furnished such false list, which notice shall specify the particulars in which said list is alleged to be false, and shall fix a time for a hearing of the matter, on which day the person aforesaid shall have the right to appear and defend against such charge. If it appears that such person is not guilty as charged, the said board shall dismiss the matter. If it appears that such person is guilty as charged, it shall be the duty of said board of equalization to ascertain the true amount and value of all property of such person subject to taxation, and to tax the same as similar property of other persons is taxed, and in addition may, by way of penalty for furnishing such false list, double the amount of taxes thus ascertained against such person; and such person shall be required to pay such double amount, and shall in addition thereto be liable to be punished for perjury. ­­-------- (RSMo 1939 § 10956, A.L. 1945 p. 1782 § 13)  Prior revisions: 1929 § 9762; 1919 § 12772; 1909 § 11354
MO Rev Stat § 137.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.290 - Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.

Effective - 28 Aug 1998   137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized. — 1. The clerk of the county commission in each county, upon receipt of the certificates of the rates levied by the county commission, school districts and other political subdivisions authorized by law to make levies or required by law to certify levies to the county commission or clerk of the county commission, shall then extend the taxes in the assessor's book, in proper columns prepared for the extensions, according to the rates levied. The assessor's book, with the taxes so extended therein, shall be authenticated by the seal of the commission as the tax book for the use of the collector. If the assessor's book is in two or more volumes the extension shall be made in all the volumes, and each volume shall be authenticated by the clerk with the seal of the commission. The clerk shall, on or before the thirty-first day of October of each year, deliver the tax book with the rates extended therein to the collector, who shall give receipt therefor to the clerk. The county clerk shall charge the collector with the whole amount of the tax books delivered. Upon a failure to make out the extension of taxes in the assessor's books and deliver them to the collector not later than October thirty-first, the county commission shall deduct twenty percent from the amount of fees which are due the clerk for making the extension. Such assessor's book, with the taxes so extended therein, shall be called the "tax book".  2. The assessor's book or tax book may also be prepared in an electronic version or format. ­­-------- (RSMo 1939 §§ 11048, 11052, A.L. 1945 p. 1817, A.L. 1945 p. 1958, A.L. 1959 H.B. 108, A.L. 1998 S.B. 652)  Prior revisions: 1929 §§ 9876, 9880; 1919 §§ 12868, 12872; 1909 §§ 11425, 11429  (1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.
MO Rev Stat § 137.295 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.295 - Clerk to make statement.

Effective - 28 Aug 1959   137.295. Clerk to make statement. — When the books or lists for the collectors are completed, the county clerks shall make a complete statement of the assessment and taxes charged, on blanks and in conformity to instructions furnished by the director of revenue. The collector shall subscribe a receipt for the tax book on the statement. The clerk shall record the statement and forward it to the director of revenue, and forward a copy thereof to the state tax commission. ­­-------- (RSMo 1939 §§ 11049, 11053, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959 H.B. 108)  Prior revisions: 1929 §§ 9877, 9881; 1919 §§ 12869, 12873; 1909 §§ 11426, 11430
MO Rev Stat § 137.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.300 - Supplemental tax book.

Effective - 28 Aug 1959   137.300. Supplemental tax book. — If, for any cause, there has been a failure to levy the state, county, school or other taxes, or any portion thereof, or to extend and authenticate the taxes for the use of the collector, or to deliver to the collector a proper tax book for the collection of the taxes, as required by law, in any county for any year or years, the clerk of the county commission of the county for the time being, when so required for the state taxes by the state tax commission, and for the county, school or other taxes by the county commission, shall make a supplemental tax book for the year or years. The supplemental tax book shall be made upon the assessments for the year or years for which the taxes should have been levied, or if there has been a failure to assess the property, upon the assessment made as required by section 137.175. The taxes for each year shall be in a separate book and shall be levied for the state, county, school and other taxes, or portions of the taxes that were not levied and collected at the proper time. In making the supplemental tax book, and in all subsequent proceedings thereon, the county commission, clerk of the county commission and the collector shall be governed by the law in force for the same duties, and shall receive the compensation that is provided by law for similar duties. If the taxes or any portion of them have been paid upon defective or illegal tax books, the amounts so paid shall not be charged in the supplemental tax books, and if the taxes have been paid in full upon any property, the taxes, with the description of the property and the name of the owner thereof, shall be omitted from the supplemental tax book. ­­-------- (RSMo 1939 § 11050, A.L. 1945 p. 1817, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9878; 1919 § 12870; 1909 § 11427
MO Rev Stat § 137.305 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.305 - Supplemental tax book same validity and force.

Effective - 28 Aug 1945   137.305. Supplemental tax book same validity and force. — Any such subsequent supplemental tax book shall have the same validity and force and entail the same obligations and penalties as the tax book made at the regular time under the provisions of this chapter. ­­-------- (RSMo 1939 § 11051, A.L. 1945 p. 1817)  Prior revisions: 1929 § 9879; 1919 § 12871; 1909 § 11428
MO Rev Stat § 137.320 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.320 - Penalty for clerk's neglect or refusal — evidence.

Effective - 28 Aug 1959   137.320. Penalty for clerk's neglect or refusal — evidence. — If the clerk neglects or refuses to transmit the abstract as required by section 137.295, he shall forfeit to the state the sum of one hundred dollars, to be recovered in its name by civil action. The certificate of the director of revenue, authenticated by the seal of his office, setting forth the failure to comply with section 137.295, is prima facie evidence of the facts certified on the trial of the action. ­­-------- (RSMo 1939 § 11054, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9882; 1919 § 12874; 1909 § 11431
MO Rev Stat § 137.325 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.

Effective - 28 Aug 1945   137.325. Sections 137.325 to 137.420 applicable to first class counties. — The provisions of sections 137.325 to 137.420 shall apply only to counties within the first class as provided by law. ­­-------- (L. 1945 p. 1930 § 1)
MO Rev Stat § 137.335 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.335 - Blanks for assessment to be designed by state tax commission — time of making assessment.

Effective - 28 Aug 2008   137.335. Blanks for assessment to be designed by state tax commission — time of making assessment. — The state tax commission shall design the necessary assessment blanks, which shall contain a classification of all tangible personal property, and the blanks shall be furnished to the county assessor sixty days before January first of each year. After receiving the form of the assessment blanks, the assessor or his deputies shall, between the first day of January and the first day of July of each year, make and complete a list of all real and tangible personal property taxable by the county and assess the property at its true value in money. ­­-------- (L. 1945 p. 1930 § 4, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)
MO Rev Stat § 137.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.340 - Taxpayer to file return listing all tangible personal property.

Effective - 09 Jul 1992   137.340. Taxpayer to file return listing all tangible personal property. — Every person, corporation, partnership or association, subject to taxation under the laws of this state, owning or controlling tangible personal property taxable by any such county, except merchants and manufacturers, and except railroads, public utilities, pipeline companies or any other person or corporation subject to special statutory tax requirements, who shall return and file their assessments on locally assessed property no later than April first, shall file with the assessor of the county an itemized return listing all the tangible personal property so owned or controlled on January first of each year, together with such additional information as required by the assessor to permit a determination of its value. The returns shall be delivered to the office of the assessor of the county between the first day of January and the first day of March of each year and shall be signed and certified by the taxpayer as being a true and complete list or statement of all the taxable tangible personal property and the estimated true value thereof. The assessor shall have available at his office a supply of appropriate forms or blanks on which the return by the taxpayer shall be made. For the convenience of taxpayers the assessor shall mail to or leave at the residence or place of business of the taxpayer a form for making the return. ­­-------- (L. 1945 p. 1930 § 5, A.L. 1959 H.B. 108, A.L. 1992 S.B. 630)  Effective 7-09-92  CROSS REFERENCE:  Equalization of merchants' and manufacturers' assessments, in first classification counties, 138.090, 138.100, 138.120, 138.130  (1980) Only those persons and corporations subject to special statutory provisions governing reporting and assessment under manufacturers' license tax statute are exempt from requirement in first class counties that certain returns be filed by all owners of tangible personal property subject to taxation under state law. Metal Form Corp. v. Leachman (Mo.), 599 S.W.2d 922.