reglab/housing_qa huggingface dataset:
MO Rev Stat § 138.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.260 - Secretary, appointment, duties — compensation, how set.

Effective - 28 Aug 1973   138.260. Secretary, appointment, duties — compensation, how set. — 1. The commission shall appoint an administrative secretary who shall serve at the pleasure of the commission. The administrative secretary shall keep full and true records of all proceedings of the commission and copies of all rules, regulations, decisions and orders made by the commission and he shall be responsible for the safe custody and preservation of such records and documents. He shall be responsible for the preparation and printing of the annual report as required by section 138.440. Under the direction of the commission the administrative secretary shall superintend the clerical business of the commission, handle correspondence, supervise general office procedures and perform such other duties as the commission prescribes.  2. The administrative secretary shall receive a salary in an amount to be fixed by the commission within the limits of the appropriation made therefor. ­­-------- (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 3, A.L. 1951 p. 838, A.L. 1957 p. 787, A.L. 1967 p. 223, A.L. 1973 H.B. 307)  Prior revisions: 1929 § 9848; 1919 § 12841
MO Rev Stat § 138.280 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.280 - Employment of clerical help.

Effective - 28 Aug 1945   138.280. Employment of clerical help. — The commission may employ such clerical and other assistance as may be necessary within the appropriations made therefor by the general assembly. ­­-------- (RSMo 1939 § 11021, A.L. 1945 p. 1805 § 7)  Prior revisions: 1929 § 9848; 1919 § 12841
MO Rev Stat § 138.290 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.290 - Agents, appointed, when — compensation, how provided.

Effective - 28 Aug 1980   138.290. Agents, appointed, when — compensation, how provided. — 1. For the purpose of making any investigation, or the performance of other duties with regard to any matters relating to taxation, the commission may appoint by an order in writing an agent, or agents, whose duties shall be prescribed in the order.  2. Agents may be paid a salary, fee or commission in the discretion of the state tax commission; if a salary, the amount paid shall be fixed by the commission within the limits of the appropriations made therefor; if a fee or commission, the amount paid shall be in accordance with the value of the service rendered, and must be agreed upon and approved by the state tax commission before the agent renders service under his appointment.  3. Such claim shall be certified by the state tax commission and paid as provided by law for other claims against the state.  4. Any expenditure authorized or incurred for payment of services rendered by any agent in excess of amount appropriated for the purpose is hereby made chargeable to the state tax commission and the commission with their bondsmen shall be held liable for any such excess. ­­-------- (RSMo 1939 § 11023, A.L. 1945 p. 1805 § 9, A.L. 1951 p. 838, A.L. 1957 p. 790, A.L. 1973 H.B. 307, A.L. 1980 H.B. 1266)  Prior revisions: 1929 § 9850; 1919 § 12843
MO Rev Stat § 138.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.300 - Powers of agents.

Effective - 28 Aug 1959   138.300. Powers of agents. — In the discharge of his duties an agent has all the powers of an inquisitional nature granted in sections 138.190 to 138.490 to the commission and all powers lawful throughout the state given by law to a notary public relative to depositions. ­­-------- (RSMo 1939 § 11024, A.L. 1945 p. 1805 § 10, A.L. 1959 H.B. 107)  Prior revisions: 1929 § 9851; 1919 § 12844
MO Rev Stat § 138.310 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.310 - Agent to conduct investigations — advisory recommendations.

Effective - 28 Aug 1945   138.310. Agent to conduct investigations — advisory recommendations. — 1. The commission may conduct a number of investigations contemporaneously through different agents, and may delegate to an agent the taking of all testimony bearing upon any investigation or hearing.  2. The decision of the commission shall be based upon its examination of all testimony and records.  3. The recommendations made by such agent shall be advisory only, and shall not preclude the taking of further testimony if the commission orders further investigation. ­­-------- (RSMo 1939 § 11025, A.L. 1945 p. 1805 § 11)  Prior revisions: 1929 § 9852; 1919 § 12845
MO Rev Stat § 138.320 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.320 - Forms and instructions.

Effective - 28 Aug 1945   138.320. Forms and instructions. — It shall be the duty of the state tax commission to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions for carrying this chapter into effect; and all such instructions shall be strictly complied with by the officers in the performance of their respective duties, as required by this chapter. The state tax commission shall give its opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this chapter. ­­-------- (RSMo 1939 § 11237, A.L. 1945 p. 1823)  Prior revisions: 1929 § 10006; 1919 § 12996; 1909 § 11548  CROSS REFERENCES:  State tax commission to design and supply forms for first class counties, 137.335  State tax commission to provide forms and instructions to county clerks in township organization counties, 137.480
MO Rev Stat § 138.330 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.330 - Seal for commission — attestation of records — evidence — custodian of seal.

Effective - 28 Aug 1945   138.330. Seal for commission — attestation of records — evidence — custodian of seal. — 1. The commission shall have an official seal with the words "State Tax Commission" arranged in a circle outside the seal of the state.  2. All process or certificates issued or given by the commission shall be attested by said seal.  3. Copies of the record of the commission certified by the secretary and attested with the seal of the commission shall be received in evidence with a like effect as copies of other public records.  4. The secretary of the commission shall be the custodian of the seal and records and be authorized to affix the seal in all proper cases. ­­-------- (RSMo 1939 § 11018, A.L. 1945 p. 1805 § 13)  Prior revisions: 1929 § 9829; 1919 § 12838
MO Rev Stat § 138.340 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.340 - Commission cannot fix rate of levy.

Effective - 28 Aug 1945   138.340. Commission cannot fix rate of levy. — 1. The commission shall have no power to fix the rate of levy for the state or any political or municipal subdivision thereof, nor shall the commission have any power or authority to supervise the fixing of any tax levied or to be levied.  2. County commissions, city councils, school boards, and all other bodies legally authorized to make levies, shall be and remain free to make the rate of levy for their respective local political subdivisions or municipalities at any figure not prohibited by the constitution or laws of the state. ­­-------- (RSMo 1939 § 11031, A.L. 1945 p. 1805 § 18)  Prior revisions: 1929 § 9858; 1919 § 12851
MO Rev Stat § 138.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.350 - Public meetings — access to records — certification of documents.

Effective - 28 Aug 1949   138.350. Public meetings — access to records — certification of documents. — 1. All regular sessions of the commission shall be held at the office of the commission in Jefferson City. The commission may from time to time at its discretion hold meetings for the accommodation of the public at other places in the state and may incur obligations in respect to necessary rental of space and equipment therefor.  2. The commission, members and agents thereof, or any duly authorized representative, shall have access to all books, papers, documents, statements and accounts on file, or of record, in any of the departments of state, subject to all reasonable rules and regulations of the respective departments relative to the care of public records, and to all books, papers, documents, statements, and accounts on file, or of record, in counties, townships, districts and municipalities.  3. Every public officer, without a charge or fee of any kind, shall furnish the commission, upon proper application, a certified copy of any document, or part thereof, on file in his office, and no public officer shall be entitled to receive from the commission, or its duly authorized agents, any fee for entering, filing, docketing or recording any document required or authorized by law to be filed in his office. ­­-------- (RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)  Prior revisions: 1929 § 9853; 1919 § 12846
MO Rev Stat § 138.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.360 - Issuance of subpoenas — fees — costs.

Effective - 28 Aug 1949   138.360. Issuance of subpoenas — fees — costs. — 1. The commission may subpoena witnesses. All subpoenas shall be signed and issued by a commissioner or by the secretary of the commission, and shall extend to all parts of the state, and may be served by any person authorized to serve process of courts of record or by any person of full age designated for that purpose by the commission or by a commissioner.  2. The person executing any such process shall receive the fees now prescribed by law for similar services in civil cases in the circuit courts in this state, and shall be paid in the same manner as provided herein for the payment of the fees of the witnesses.  3. Each witness who shall appear before the commission or a commissioner by its or his order, shall receive for his attendance the fees and mileage now provided for witnesses in civil cases in the circuit courts of this state, which shall be audited and paid by the state in the same manner as other expenses of the commission are audited and paid, upon the presentation of proper vouchers sworn to by such witnesses and approved by the commission.  4. Whenever a subpoena is issued at the instance of a complainant, respondent, or other party to any proceeding before the commission, the cost of service thereof and the fee of the witness shall be borne by the party at whose instance the witness is summoned.  5. Any witness subpoenaed except one whose fees and mileage may be paid from the funds of the commission, may, at the time of service, demand the fee to which he is entitled for travel to and from the place at which he is required to appear, and one day's attendance. If such witness demands such fees at the time of service, and they are not at that time paid or tendered, he shall not be required to attend before the commission or commissioner, as directed in the subpoena. No witness furnished with free transportation shall receive mileage for the distance he may have traveled on such free transportation. ­­-------- (RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)  Prior revisions: 1929 § 9853; 1919 § 12846
MO Rev Stat § 138.370 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.370 - Examination of witnesses and books.

Effective - 28 Aug 1949   138.370. Examination of witnesses and books. — 1. The commission shall have power to examine witnesses under oath. Any member of the commission is hereby empowered to administer oaths.  2. The commission, or any member, or authorized representative thereof, shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable for assessment for taxation, general or specific, under the laws of this state. ­­-------- (RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)  Prior revisions: 1929 § 9853; 1919 § 12846
MO Rev Stat § 138.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.390 - To classify and equalize property.

Effective - 28 Aug 2008   138.390. To classify and equalize property. — 1. The state tax commission shall equalize the valuation of real and tangible personal property among the several counties in the state in the following manner: with the abstracts of all the taxable property in the several counties of the state and the abstracts of the sales of real estate in such counties as returned by the respective county clerks and the assessor of the city of St. Louis, the commission shall classify all real estate situate in cities, towns, and villages, as town lots, and all other real estate as farming lands, and shall classify all tangible personal property as follows: banking corporations, railroad corporations, street railroad corporations, all other corporations, horses, mares and geldings, mules, asses and jennets, neat cattle, sheep, swine, goats, domesticated small animals and all other livestock, poultry, power machinery, farm implements, other tangible personal property.  2. The state tax commission shall equalize the valuation of each class or subclass of property thereof among the respective counties of the state in the following manner:  (1) It shall add to the valuation of each class, subclass, or portion thereof of the property, real or tangible personal, of each county which it believes to be valued below its real value in money such amount or percent as will increase the same in each case to its true value;  (2) It shall deduct from the valuation of each class, subclass, or portion thereof of the property, real or tangible personal, of each county which it believes to be valued above its real value in money such amount or percent as will reduce the same in each case to its true value. ­­-------- (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:  Commission to equalize assessments and hear appeals required, Const. Art. X § 14  (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. (1962) When a taxpayer pursues his administrative remedy and directly appeals a tax commission order, neither a circuit court nor an appellate court has the power to fix the valuation and thus assess specific property. The courts may only determine whether the tax commission could reasonably have made the finding. Peck's Products Company v. Bannister (Mo.), 362 S.W.2d 596.
MO Rev Stat § 138.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.400 - Certification of valuation changes — adjustments.

Effective - 28 Aug 2008   138.400. Certification of valuation changes — adjustments. — 1. The secretary of the state tax commission shall certify to each county clerk and to the assessor in the city of St. Louis the aggregate values of property in the several counties within fourteen days of the receipt of the abstracts from the county clerk.  2. It shall be the duty of the state tax commission to require of clerks of the several county commissions of this state and of the assessor in St. Louis City to keep up the aggregate valuation of real and tangible personal property in their respective counties as fixed by the state tax commission, and to return such aggregate values to the state tax commission upon the adjournment of the board of equalization. The clerks may amend the aggregate values returned to the state tax commission at any time on or before December thirty-first of the year of assessment.  3. In any case where the final valuation fixed by a county board of equalization, as reported to the state tax commission, differs materially from the valuation fixed by the commission, such county board of equalization may be called into session by order of the state tax commission at any time between the date when such county board of equalization adjourns sine die and the first day of November of the same year. ­­-------- (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
MO Rev Stat § 138.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.410 - General supervision — attorney general and prosecuting attorney to assist in enforcement.

Effective - 28 Aug 1951   138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement. — 1. The commission shall exercise general supervision over all the assessing officers of this state, over county boards of equalization and appeal in the performance of their duties under this chapter and all other laws concerning the general property tax and shall institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations and individuals failing to comply with the provisions of this chapter, and of all laws relating to the general property tax.  2. In the execution of these powers the said commission shall call upon the attorney general or any prosecuting or circuit attorney in the state, to assist this commission in the enforcement of laws with the supervision of which this commission is charged, and when so called upon it shall be the duty of the attorney general, and the prosecuting or circuit attorneys in their respective counties, to assist in the commencement and prosecutions of actions and proceedings for penalties, forfeitures, removals and punishments for violation of the laws in respect to the assessment and taxation of property, and to represent the commission in any litigation which it may wish to institute or in which it may become involved in the discharge of its duties. ­­-------- (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1951 p. 838)  Prior revisions: 1929 § 9854; 1919 § 12847
MO Rev Stat § 138.415 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.415 - Official visits to counties.

Effective - 28 Aug 1951   138.415. Official visits to counties. — At least one member of the commission or some duly authorized representative shall visit officially the several counties of this state at least once each year and inquire into the methods of assessment and taxation and ascertain whether assessing and revenue officers are faithfully discharging their duties as required by law and are diligent in enforcing the laws relating to the general property tax. ­­-------- (L. 1951 p. 838)
MO Rev Stat § 138.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.420 - Power of original assessment — notification — modification of decision.

Effective - 20 Jun 1986   138.420. Power of original assessment — notification — modification of decision. — 1. The state tax commission shall have the exclusive power of original assessment of the distributable property of railroads, railroad cars, rolling stock, street railroads, bridges, telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies, express companies, and other similar public utility corporations, companies and firms, and of the aircraft of airlines companies in a manner not inconsistent with chapter 155.  2. After original assessments of the state tax commission have been completed, each corporation, person or public utility interested therein shall be promptly notified of the action of the state tax commission and shall have the right to apply for a rehearing. The state tax commission shall grant and hold such rehearing and fix the date thereof.  3. If, after such rehearing and a consideration of the facts, the state tax commission shall be of the opinion that the original decision or any part thereof should be changed, the state tax commission may change or modify the same and such assessed valuations as are finally determined shall be certified to the clerks of the several county commissions and to the assessor in St. Louis City at the same time that valuations of real and tangible personal property are returned.  4. The state tax commission shall also have all power of original assessment of real and tangible personal property in the possession of any assessing officer on January first. ­­-------- (RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1986 H.B. 1022, et al.)  Prior revisions: 1929 § 9854; 1919 § 12847  Effective 6-20-86
MO Rev Stat § 138.432 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.432 - Decisions and orders of hearing officers, appeal of, procedure — when deemed final.

Effective - 28 Aug 1983   138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final. — A complainant, respondent-assessor, or other party subject to a decision and order of a hearing officer, may file with the commission, within thirty days following the date of notification or mailing of such decision and order, an application to have such decision and order reviewed by the commission. Such application shall contain specific detailed grounds upon which it is claimed the decision is erroneous. The commission may summarily allow or deny an application for review. If an application is allowed, the commission may affirm, modify, reverse, or set aside the decision and order of the hearing officer on the basis of the evidence previously submitted in such case, may take additional evidence, or may remand the matter to the hearing officer with directions. Any additional hearing shall be conducted in accordance with the requirements of subsection 3 of section 138.431. The commission shall promptly notify the parties of its decision and order, together with its findings of fact and conclusions of law. The decision of the commission shall be subject to judicial review in the manner provided by subsection 4 of section 138.470. If an application for review is denied, the decision and order of the hearing officer shall be deemed to be the final decision of the commission for the purpose of judicial review and shall be subject to the judicial review within the time and in the manner provided for with respect to decisions of the commission pursuant to subsection 4 of section 138.470; except that, the time limitations shall run from the date of notice or mailing of the order of the commission denying the application for review. ­­-------- (L. 1983 S.B. 63, et al.)  (2002) Thirty-day period begins to run on date of mailing of order and not on date of order's receipt. Daly v. Warner-Jenkinson Mfg. Co., 92 S.W.3d 319 (Mo.App.E.D.).