reglab/housing_qa huggingface dataset:
MO Rev Stat § 138.100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.100 - Rules — hearings (first classification counties).

Effective - 28 Aug 2008   138.100. Rules — hearings (first classification counties). — 1. The following rules shall be observed by such county boards of equalization:  (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been returned below their real value; but, after the board has raised the valuation of such property, notice shall be given that said valuation of such property has been increased and a hearing shall be granted; such notice shall be in writing and shall be directed to the owner of the property or the person controlling the same, at his last address as shown by the records in the assessor's office, and shall describe the property and the value thereof as increased; such notice may be by personal service or by mail and if the address of such person or persons is unknown, notice may be given by publication in two newspapers published within the county; such notice shall be served, mailed or published at least five days prior to the date on which said hearing shall be held at which objections, if any, may be made against said increased assessment;  (2) They shall reduce the valuation of such tracts or parcels of land or of any tangible personal property which, in their opinion, has been returned above its true value as compared with the average valuation of all the real and tangible personal property of the county.  2. Such hearings shall end on the thirty-first day of July of each year, except in any city not within a county or any county with a charter form of government, in which such hearings shall end by the fourth Saturday in August; provided, that the estimated true value of personal property as shown on any itemized personal property return shall not be conclusive on the assessor or prevent the assessor from increasing such valuation. Provided further that said board of equalization may meet thereafter at least once a month for the purpose of hearing allegations of erroneous assessments, double assessments and clerical errors, and upon satisfactory proof thereof shall correct such errors and certify the same to the county clerk and county collector.  3. The board of equalization in all counties with a charter form of government shall provide the taxpayer with written findings of fact and a written basis for the board's decision regarding any parcel of real property which is the subject of a hearing before any board of equalization.  4. The provisions of subsection 3 of this section shall only apply in any county with a charter form of government with more than one million inhabitants. ­­-------- (L. 1945 p. 1930 § 15, A.L. 1951 p. 872, A.L. 2002 H.B. 1150, et al. § 138.100 and § 2, A.L. 2005 H.B. 58, A.L. 2008 S.B. 711)
MO Rev Stat § 138.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.110 - Complaints to be filed with state tax commission, when (first class counties).

Effective - 28 Aug 2008   138.110. Complaints to be filed with state tax commission, when (first class counties). — Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made. ­­-------- (L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)  (1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo. banc), 680 S.W.2d 153.
MO Rev Stat § 138.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.120 - Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).

Effective - 28 Aug 2008   138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). — 1. The merchants' book and manufacturers' book prepared as prescribed by law shall be returned by the assessor to the county board of equalization on the first day of July of each year, which said board is hereby required to meet at the office of the clerk of the county commission on the first Monday in July of each year for the purpose of equalizing the valuation of merchants' and manufacturers' statements, and to that end shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and other tangible personal property, so far as is consistent with the provisions of this chapter.  2. After the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by not less than five days' notice through the mail, prior to the day of hearing, specifying the amount of such raise and advising the taxpayer that he may offer objections to such increase as made.  3. The last meeting of said board shall be held not later than the thirty-first day of July of each year, except in any city not within a county or any county with a charter form of government, in which such last meeting shall be held not later than the fourth Saturday in August. ­­-------- (L. 1945 p. 1930 § 13, A.L. 2008 S.B. 711)  (1975) Held that date set for last meeting of board of equalization is directory, not mandatory, and that meeting held after that date was not without jurisdiction. St. Louis County v. State Tax Commission (Mo.), 529 S.W.2d 384.
MO Rev Stat § 138.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.130 - Extension of taxes — delivery of books (first class counties).

Effective - 28 Aug 1959   138.130. Extension of taxes — delivery of books (first class counties). — After the county board of equalization has completed the equalization of the merchants' and manufacturers' statements, the clerk of the county commission shall extend on the books all proper taxes at the same rate as assessed for the time on real estate, and he shall, on or before the fifteenth day of October thereafter, make out and deliver to the collector a copy of such books, properly certified, and take the receipt of the collector therefor, which receipt shall specify the aggregate amount of each kind of taxes due thereon, and the clerk shall charge the collector with the amount of the taxes. ­­-------- (L. 1945 p. 1930 § 13, A.L. 1959 H.B. 107)
MO Rev Stat § 138.135 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 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).

Effective - 28 Aug 2007   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). — 1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classification with a population of at least nine hundred thousand inhabitants shall not be a member of the county board of equalization.  2. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when there is an order of the board of equalization or the state tax commission, including a settlement order, relating to the assessment of property, the assessment shall remain the same for the subsequent even-numbered year unless there has been new construction or property improvements between January first of the odd-numbered year and January first of the following even-numbered year.  3. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when a hearing is conducted by the board of equalization pursuant to this chapter, if the property owner requests to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, the position of the property owner shall prevail without further action. ­­-------- (L. 1992 S.B. 630 § 1, A.L. 2007 H.B. 616)
MO Rev Stat § 138.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.140 - Board of equalization — members — oath — compensation — vacancies, how filled.

Effective - 28 Aug 1971   138.140. Board of equalization — members — oath — compensation — vacancies, how filled. — 1. In all constitutional charter cities not situated within any county there shall be a board of equalization consisting of the assessor, who shall be its president, and four taxpaying, property-owning citizens resident in the city for five years next before their appointment, who shall be appointed annually by the mayor on or before the second Monday in May of each year.  2. Each member shall take an oath similar to that required by law of members of county boards of equalization.  3. Their compensation shall be fixed by ordinance.  4. Vacancies or absences on the board of equalization caused by death, incapacity to perform duties, failure to attend three consecutive meetings, or resignation shall be filled forthwith by appointment by the mayor. ­­-------- (L. 1945 p. 1859 § 9, A. 1949 S.B. 1023, A.L. 1971 H.B. 443 & 585)
MO Rev Stat § 138.150 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.150 - Powers and duties — notice of increase.

Effective - 28 Aug 1959   138.150. Powers and duties — notice of increase. — 1. The board shall hear complaints and appeals, and adjust, correct, and equalize the valuations and assessments of any real or tangible personal property taxable by the city and assess and equalize the value of any real or tangible personal property taxable by the city omitted from the assessment plat books or records then under examination by them, and adjust and correct the assessment plat books or records accordingly. If the board proposes to increase any assessment or to assess any omitted property, it shall give notice of the fact to the person owning or controlling the property affected, his agent or representative, by personal notice, by mail, or if the address of the person, agent or representative is unknown, then by publication in one issue of at least two daily newspapers published within the city.  2. The notice as to omitted property shall state the kind and class of property and the value fixed thereon by the board and shall name the time and place, not less than five days thereafter, when and where the person may appear before the board and show cause, if any, why the assessment should not be made.  3. A like notice shall be given if the board proposes to increase any assessment, and in addition thereto shall state the amount of the increase.  4. For cause shown, if any, that the assessment was erroneously or improperly made, the board may change, alter or cancel the assessment. ­­-------- (L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)  (1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
MO Rev Stat § 138.170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.170 - Length and period of meetings — subpoena witnesses — hearings.

Effective - 28 Aug 2008   138.170. Length and period of meetings — subpoena witnesses — hearings. — 1. Except as provided in subsection 4 of this section, the board shall meet on the first Monday in July, annually, and may continue to meet as needed until the fourth Saturday in August.  2. The board may subpoena witnesses and order the production of books and papers, and any member may administer oaths, in relation to any matter within its jurisdiction.  3. The board shall hear and determine all appeals summarily, and keep a record of its proceedings, which shall remain in the assessment division.  4. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the city. ­­-------- (L. 1945 p. 1859 § 12, A.L. 1971 H.B. 443 & 585, A.L. 1983 S.B. 63, et al., A.L. 2008 S.B. 711)
MO Rev Stat § 138.180 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.180 - Appeal to board of equalization, how taken.

Effective - 28 Aug 2008   138.180. Appeal to board of equalization, how taken. — Any person may appeal in writing to the board of equalization from the assessment of his property, which appeal shall specify the matter of which he complains and which shall be filed at the office of the assessor of the city on or before the second Monday in July of each year, and any person so appealing shall have the right of appeal from decisions of the local board to the state tax commission as provided by law. There shall be no presumption that the assessor's valuation is correct. ­­-------- (L. 1945 p. 1859 § 13, A.L. 1971 H.B. 443 & 585, A.L. 1992 S.B. 630, A.L. 2008 S.B. 711)
MO Rev Stat § 138.190 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.190 - Creation of state tax commission — term of office.

Effective - 28 Aug 1945   138.190. Creation of state tax commission — term of office. — There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission". The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law. The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years. Each commissioner shall hold office until his successor shall qualify. ­­-------- (RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)  Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837  (1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.
MO Rev Stat § 138.200 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.200 - Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.

Effective - 28 Aug 1959   138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. — 1. Each commissioner shall be a qualified voter and taxpayer and resident of the state for at least five years next preceding his appointment. At all times the state tax commission shall be so constituted that not more than two members shall be of the same political party.  2. In the event of a vacancy occurring while the general assembly is not in session, the governor may appoint a temporary member of the commission to serve until such time as a permanent appointment can be made with the advice and consent of the senate.  3. Each commissioner shall devote his full time and efforts to the discharge of his duties and shall not accept any private employment of any kind or nature while serving on the commission nor hold any other office under the laws of this state, or any city, or county, or city and county, in this state, nor any office under the government of the United States.  4. No commissioner or employee of the commission shall hold any position of profit, engage in any occupation or business interfering with, or inconsistent with, his duties as commissioner or employee. No person is eligible to appointment or shall hold the office of commissioner, or be appointed by the commission, or hold any office or position under the commission, who holds any official office or position or who is a stockholder or who is in any wise pecuniarily interested in any common carrier, public utility, or any other corporation whose original assessment is made by the commission, as provided by this chapter. The words "original assessment" as used herein shall not be held or construed to include the assessment of corporation franchise tax. ­­-------- (RSMo 1939 §§ 11013, 11017, A.L. 1945 p. 1805 § 2, L. 1955 p. 833 § 3, A.L. 1959 H.B. 107)  Prior revisions: 1929 §§ 9823, 9828; 1919 §§ 12832, 12837
MO Rev Stat § 138.210 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.210 - Oath of office.

Effective - 28 Aug 1945   138.210. Oath of office. — Before entering upon the duties of his office, each commissioner shall take and subscribe to the following oath:   State of Missouri, )    ) -ss   County of ______ )   I, ______, do solemnly swear that I will support the Constitution of the United States and the Constitution of the state of Missouri; that I will faithfully and impartially discharge my duties as a member of the state tax commission; and that I will according to my best knowledge and judgment cause to be enforced all the laws of this state pertaining to the duties of the state tax commission, so help me God.      __________________     Subscribed and sworn to this ______ day of ______ 20______   ­­-------- (RSMo 1939 § 11014, A.L. 1945 p. 1805 § 4)  Prior revisions: 1929 § 9825; 1919 § 12834
MO Rev Stat § 138.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.220 - Bond — amount.

Effective - 28 Aug 1945   138.220. Bond — amount. — Before entering upon the discharge of his official duty, each member of the commission shall execute a bond payable to the state of Missouri in the penal sum of ten thousand dollars, to be approved by the governor, for the faithful discharge of official duties, and his official oath, duly subscribed to, shall be endorsed upon their official bond, which bond and oath, when so executed, shall be filed in the office of the secretary of state. ­­-------- (RSMo 1939 § 11015, A.L. 1945 p. 1805 § 5)  Prior revisions: 1929 § 9826; 1919 § 12835
MO Rev Stat § 138.230 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.230 - Compensation and expenses.

Effective - 28 Aug 1984   138.230. Compensation and expenses. — Each commissioner shall annually receive thirty-eight thousand five hundred dollars plus any salary adjustment provided pursuant to section 105.005 as compensation for his services, and reasonable traveling and other expenses actually paid and necessary to the performance of the duties of his office. ­­-------- (RSMo 1939 § 11020, A.L. 1945 p. 1805 § 3, L. 1951 p. 838 § 138.415, L. 1955 p. 833 § 2, A.L. 1959 H.B. 107, A.L. 1977 H.B. 77 merged with H.B. 841, A.L. 1984 S.B. 528)  Prior revisions: 1929 § 9831; 1919 § 12840  Revisor's note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
MO Rev Stat § 138.235 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.235 - Commission to conduct seminars — investigate leasing companies — compensation for extra duties.

Effective - 28 Aug 1984   138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties. — 1. The commission shall conduct seminars for its area supervisors and field representatives, both in its office in Jefferson City and in various parts of the state, in order to ascertain the best methods for the area supervisors and field representatives to use in their work.  2. The commission shall investigate companies which have tangible personal property for lease or companies which lease tangible personal property, to cause said property to be properly taxed within this state.  3. 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 four thousand dollars plus any salary adjustment provided pursuant to section 105.005. ­­-------- (L. 1967 p. 223 § 1, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)  Revisor's note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
MO Rev Stat § 138.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.240 - Quorums — hearings — decisions.

Effective - 28 Aug 1945   138.240. Quorums — hearings — decisions. — 1. The commissioners appointed under sections 138.190 to 138.490 shall, within ten days after their appointment, meet at their offices in Jefferson City and enter upon the duties of their office.  2. A majority of such commission shall, at all times, constitute a quorum to transact business, and any vacancy shall not impair the right of the remaining commissioners to exercise all the powers of the commission so long as a majority remains.  3. Any investigation, inquiry or hearing which this commission is authorized to hold or undertake may be held or undertaken by or before any one member of the commission.  4. All investigations, inquiries, hearings and decisions of a commissioner, and every order made by a commissioner, when approved and confirmed by a quorum of the commission, if so shown on its record of proceedings, shall be deemed to be the order of the commission. ­­-------- (RSMo 1939 § 11016, A.L. 1945 p. 1805 § 12)  Prior revisions: 1929 § 9827; 1919 § 12836  (1961) Where one member of the tax commission conducted a hearing on an appeal from the county board of equalization and the transcript of the evidence therein was not available for eleven days after the decision was rendered the commission could not possibly have complied with the provisions of section 536.080 and consequently its decision was invalid. T.J. Moss Tie Co. v. State Tax Comm. of Missouri (Mo.), 345 S.W.2d 191.
MO Rev Stat § 138.250 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.250 - Location of office.

Effective - 28 Aug 1945   138.250. Location of office. — The state tax commission and the members thereof shall be furnished with appropriate quarters in Jefferson City, together with suitable equipment, furniture and supplies. ­­-------- (RSMo 1939 § 11019, A.L. 1945 p. 1805 § 6)  Prior revisions: 1929 § 9830; 1919 § 12839