reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.079 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.079 - Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.

Effective - 28 Aug 2005   137.079. Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal. — Prior to setting its rate or rates as required by section 137.073, each taxing authority shall exclude from its total assessed valuation seventy-two percent of the total amount of assessed value of* business personal property that is the subject of an appeal at the state tax commission or in a court of competent jurisdiction in this state. This exclusion shall only apply to the portion of the assessed value of business personal property that is disputed in the appeal, and shall not exclude any portion of the same property that is not disputed. If the taxing authority uses a multirate approach as provided in section 137.073, this exclusion shall be made from the personal property class. The state tax commission shall provide each taxing authority with the total assessed value of business personal property within the jurisdiction of such taxing authority for which an appeal is pending no later than August twentieth of each year. Whenever any appeal is resolved, whether by final adjudication or settlement, and the result of the appeal causes money to be paid to the taxing authority, the taxing authority shall not be required to make an additional adjustment to its rate or rates due to such payment once the deadline for setting its rates, as provided by this chapter, has passed in a taxable year, but shall adjust its rate or rates due to such payment in the next rate setting cycle to offset the payment in the next taxable year. For the purposes of this section, the term "business personal property" means tangible personal property which is used in a trade or** business or used for production of income and which has a determinable life of longer than one year except that supplies used by a business shall also be considered business personal property, but shall not include livestock, farm machinery, property subject to the motor vehicle registration provisions of chapter 301, property subject to the tables provided in section 137.078, the property of rural electric cooperatives under chapter 394, or property assessed by the state tax commission under chapters 151, 153, and 155, section 137.022, and sections 137.1000 to 137.1030. ­­-------- (L. 2005 H.B. 58 § 137.071 merged with H.B. 461 merged with S.B. 210 § 137.071)  *Word "to" appears in original rolls of H.B. 461, 2005.  ** Word "of" appears in original rolls of H.B. 461, 2005.
MO Rev Stat § 137.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.080 - Annual assessment date — subclasses of tangible personal property.

Effective - 31 Dec 1985   137.080. Annual assessment date — subclasses of tangible personal property. — Real estate and tangible personal property shall be assessed annually at the assessment which commences on the first day of January. For purposes of assessing and taxing tangible personal property, all tangible personal property shall be divided into the following subclasses:  (1) Grain and other agricultural crops in an unmanufactured condition;  (2) Livestock;  (3) Farm machinery;  (4) Vehicles, including recreational vehicles, but not including manufactured homes, as defined in section 700.010, which are actually used as dwelling units;  (5) Manufactured homes, as defined in section 700.010, which are actually used as dwelling units;  (6) Motor vehicles which are eligible for registration and are registered as historic motor vehicles under section 301.131;  (7) All taxable tangible personal property not included in subclass (1), subclass (2), subclass (3), subclass (4), subclass (5), or subclass (6). ­­-------- (RSMo 1939 § 10970, A.L. 1945 p. 1774, A.L. 1959 H.B. 108, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152)  Prior revisions: 1929 § 9779; 1919 § 12789; 1909 § 11371  Effective 12-31-85  (1959) Since each year's tax assessment is a separate determination and statutory provisions for review thereof are adequate, equity will not intervene because similar issues in successive years may be involved. Cupples-Hesse Corp. v. Bannister (Mo.), 322 S.W.2d 817. (1979) Where a part of a building owned by a not-for-profit hospital was used for hospital purpose and a part for private medical practice, only the portion used exclusively for purposes purely charitable and on a not-for-profit basis would be exempt from property tax. Barnes Hospital v. Leggett (Mo.), 589 S.W.2d 241.
MO Rev Stat § 137.081 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.081 - New political subdivisions, assessment, effective when.

Effective - 28 Aug 2015   137.081. New political subdivisions, assessment, effective when. — For purposes of assessment under this chapter, any new political subdivision that is created by approval of the voters before July first of any assessment year shall be considered effective for assessment purposes upon certification of such vote. If the new political subdivision is created by approval of the voters on or after July first of the current assessment year, the new political subdivision shall be considered effective for assessment purposes in the following assessment year. ­­-------- (L. 2015 H.B. 616)
MO Rev Stat § 137.083 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.083 - Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.

Effective - 28 Aug 2003   137.083. Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt. — 1. In any county of the third classification, the assessor may make changes to the assessor's book after the date of delivery pursuant to section 137.245. The assessor may only make such changes if the ownership of a parcel of real property has changed since the latest entry in the assessor's book. An ownership change shall include both a full and a partial divestment of such real property and any additions thereto to a subsequent owner. The change to the assessor's book shall be limited to reallocating the assessed valuation of the property before such full or partial divestment among the prior and current owners to reflect such full or partial divestment.  2. Any increase in assessed valuation resulting from the implementation of the provisions of this section shall be considered new construction and improvements under the provisions of this chapter.  3. Subsections 1 and* 2 of this section shall be effective in those counties of the third classification in which the governing body of such county elects to adopt a proposal to implement the provisions of subsections 1 and* 2 of this section. ­­-------- (L. 2003 S.B. 122)  *Word "to" appears in original rolls.
MO Rev Stat § 137.085 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.

Effective - 28 Aug 1945   137.085. Government lands become taxable, when — state lien on real property, extent of. — 1. Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the county sells, conveys or agrees to convey its title.  2. Real property shall in all cases be liable for the taxes thereon, and a lien is hereby vested in favor of the state on all real property for all taxes thereon, which lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy, and said lien shall be enforced as provided by law; said lien shall continue to be enforced until all taxes, forfeitures, back taxes and costs shall be fully paid or the land sold or released as provided by law. ­­-------- (RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7)  Prior revisions: 1929 § 9747; 191 § 12757; 1909 § 11339  (1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.) S.W.2d 397.
MO Rev Stat § 137.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.090 - Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers.

Effective - 28 Aug 2013   *137.090. Tangible personal property to be assessed in county of owner's residence — exceptions — apportionment of assessment of tractors and trailers. — 1. All tangible personal property of whatever nature and character situate in a county other than the one in which the owner resides shall be assessed in the county where the owner resides; except that, houseboats, cabin cruisers, floating boat docks, and manufactured homes, as defined in section 700.010, used for lodging shall be assessed in the county where they are located, and tangible personal property belonging to estates shall be assessed in the county in which the probate division of the circuit court has jurisdiction. Tangible personal property, other than motor vehicles as the term is defined in section 301.010, used exclusively in connection with farm operations of the owner and kept on the farmland, shall not be assessed by a city, town or village unless the farmland is totally within the boundaries of the city, town or village. No tangible personal property shall be simultaneously assessed in more than one county.  2. The assessed valuation of any tractor or trailer as defined in section 301.010 owned by an individual, partner, or member and used in interstate commerce must be apportioned to Missouri based on the ratio of miles traveled in this state to miles traveled in the United States in interstate commerce during the preceding tax year or on the basis of the most recent annual mileage figures available. ­­-------- (RSMo 1939 § 10939, A.L. 1945 p. 1799 § 8, A.L. 1961 p. 605, A.L. 1978 H.B. 1634, A.L. 1981 H.B. 531, A.L. 1983 S.B. 63, et al., A.L. 2013 H.B. 1035 merged with S.B. 23 merged with S.B. 148)  Prior revisions: 1929 § 9745; 1919 § 12755; 1909 § 11337  Effective 8-28-13 (S.B. 23); 8-28-13 (S.B. 148); 10-11-13 (H.B. 1035)  *H.B. 1035 effective 10-11-13, see § 21.250. H.B. 1035 was vetoed July 12, 2013. The veto was overridden on September 11, 2013.  CROSS REFERENCE:  Forest cropland, minerals to be taxed separately, 254.190
MO Rev Stat § 137.092 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.092 - Rental or leasing facilities to submit lessee lists.

Effective - 28 Aug 2008   137.092. Rental or leasing facilities to submit lessee lists. — 1. As used in this section, the following terms mean:  (1) "Personal property", any house trailer, manufactured home, airplane, or aircraft;  (2) "Rental or leasing facility", any manufactured home park, manufactured home storage facility, or any hangar or similar aircraft storage facility.  2. For all calendar years beginning on or after January 1, 2008, every owner of a rental or leasing facility shall, by January thirtieth of each year, furnish the assessor of the county in which the rental or leasing facility is located a list of the lessees located at the rental or leasing facility on January first of each year. The list shall include:  (1) The name of the lessee;  (2) The lessee's address and county of residency. ­­-------- (L. 2007 S.B. 30, A.L. 2008 S.B. 711)
MO Rev Stat § 137.095 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.095 - Corporate property, where taxed — tractors and trailers.

Effective - 28 Aug 2017, 2 histories   137.095. Corporate property, where taxed — tractors and trailers. — 1. The real and tangible personal property of all corporations operating in any county in the state of Missouri and in the City of St. Louis, and subject to assessment by county or township assessors, shall be assessed and taxed in the county in which the property is situated on the first day of January of the year for which the taxes are assessed, and every general or business corporation having or owning tangible personal property on the first day of January in each year, which is situated in any other county than the one in which the corporation is located, shall make return to the assessor of the county or township where the property is situated, in the same manner as other tangible personal property is required by law to be returned, except that all motor vehicles which are the property of the corporation and which are subject to regulation under chapter 390 shall be assessed for tax purposes in the county in which the motor vehicles are based.  2. For the purposes of subsection 1 of this section, the term "based" means the place where the vehicle is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled, except that leased passenger vehicles shall be assessed at the residence of the driver or, if the residence of the driver is unknown, at the location of the lessee.  3. The assessed valuation of any tractor or trailer as defined in section 301.010 owned by a corporation and used in interjurisdictional commerce must be apportioned to Missouri based on the ratio of miles traveled in this state to miles traveled in interjurisdictional commerce during the preceding tax year or on the basis of the most recent annual mileage figures available regardless of the state in which the International Registration Plan fleet under which such tractor or trailer operates or maintains its base jurisdiction. Where historical distance records are unavailable, the average per-vehicle distance chart as described in section 320 of the International Registration Plan and which is provided to counties by department of transportation carrier services, or any other reasonable source of distance data, may be used. ­­-------- (L. 1945 p. 1799 § 9, L. 1945 p. 1782 § 27, A.L. 1959 H.B. 108, A.L. 1965 p. 255, A.L. 1994 S.B. 652 merged with S.B. 662 & 459, A.L. 2013 H.B. 1035 merged with S.B. 23 merged with S.B. 148, A.L. 2017 S.B. 225) (1966) The word "situated" as used in this section connotes a more or less permanent location or situs. Buchanan County v. State Tax Commission (Mo.), 407 S.W.2d 910.
MO Rev Stat § 137.098 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.098 - College fraternity and sorority real property, how assessed.

Effective - 28 Aug 1986   137.098. College fraternity and sorority real property, how assessed. — For the purposes of assessments of real property under chapter 137, property used for housing students owned by a fraternity and sorority recognized by a public or private college or university within this state shall be considered to be a cooperative housing association. ­­-------- (L. 1986 S.B. 751 § 1 subsec. 1)
MO Rev Stat § 137.101 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.101 - Charitable organizations, exemption from property taxes — assessor's duties.

Effective - 28 Aug 2007   137.101. Charitable organizations, exemption from property taxes — assessor's duties. — 1. The activities of nationally affiliated fraternal, benevolent, or service organizations which promote good citizenship, humanitarian activities, or improve the physical, mental, and moral condition of an indefinite number of people are purposes purely charitable within the meaning of Subsection 1 of Section 6 of Article X of the Constitution and local assessing authorities may exempt such portion of the real and personal property of such organizations as the assessing authority may determine is utilized in purposes purely charitable from the assessment, levy, and collection of taxes.  2. If, at any time, an assessor finally determines, after any and all hearings or rightful appeals, that personal property, upon which an organization would otherwise owe taxes but for the provisions of subsection 1 of this section or subdivision (5) of section 137.100, is not used for purposes purely charitable, or for purposes described in subdivision (5) of section 137.100, then the assessor shall notify the department of revenue of such final determination within thirty days. ­­-------- (L. 1986 H.B. 1022, et al. § 1, A.L. 2004 S.B. 1394, A.L. 2007 H.B. 654 & 938)
MO Rev Stat § 137.110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.110 - Assessment blanks, books and supplies, furnished, when.

Effective - 28 Aug 1983   137.110. Assessment blanks, books and supplies, furnished, when. — The state tax commission shall design the necessary assessment blanks, which design shall be furnished to the assessor at least one hundred twenty days prior to January first of each year. The assessor shall purchase assessment blanks, assessment books, and all necessary supplies relating to the assessment process at the expense of the county assessment fund. ­­-------- (RSMo 1939 § 10950, A.L. 1945 p. 1782 §§ 10, 28, A.L. 1959 H.B. 108, A.L. 1983 S.B. 63, et al.)  Prior revisions: 1929 § 9756; 1919 § 12766; 1909 § 11348
MO Rev Stat § 137.112 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.112 - Deferred maintenance, defined.

Effective - 31 Dec 1985   137.112. Deferred maintenance, defined. — 1. As used in sections 137.112 to 137.114, "deferred maintenance" means maintenance, repairs or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes. The term "deferred maintenance" does not mean the addition of new construction to an existing building which increases the number of square feet of living space, nor does it mean maintenance, repairs, replacements, or new construction to a portion of an existing dwelling if such portion is used for commercial purposes.  2. Deferred maintenance includes the maintenance, repair or replacement of the following:  (1) Broken floor joists, missing sections or collapsed interior floors;  (2) Improperly installed or collapsing partitions, loose or missing plaster;  (3) Broken or missing sash, frames or window panes;  (4) Inadequate light or ventilation;  (5) Missing or defective weather stripping or storm windows;  (6) Missing or broken doors;  (7) Collapsed or broken stairs, stairways or stair railings;  (8) Missing or inoperative sanitary facilities;  (9) Hazardous gas or electric installations;  (10) Leaking sinks or defective drainboards;  (11) Improperly installed, obstructed, broken or leaking piping, drains, vents or traps;  (12) Inoperative or obsolete heating plant;  (13) Electrical insulation missing or damaged, overloaded electrical circuits, improper electrical installations or connections;  (14) Split or buckled basement support beams, open breaks or severe settlement in basement walls;  (15) Inadequate exterior wall and attic insulation;  (16) Open cracks or breaks in exterior building walls;  (17) Holes or cracks through roof, defective roof flashing or skylights;  (18) Collapsing or deteriorating chimneys;  (19) Broken or missing gutters and downspouts;  (20) Rotted fascia boards, eaves, soffits and cornices;  (21) Collapsed or broken porch joists, columns or railings;  (22) Rotted or broken porch flooring;  (23) Missing or broken step treads; and  (24) Exterior or interior paint. ­­-------- (L. 1977 S.B. 214 § 1, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152)  Effective 12-31-85
MO Rev Stat § 137.113 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.113 - Scope of sections.

Effective - 28 Aug 1989   137.113. Scope of sections. — The provisions of sections 137.112 to 137.114 shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the period August 28, 1989, to December 31, 1998, regardless of the classification of the real property for assessment purposes. ­­-------- (L. 1977 S.B. 214 § 2, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152, A.L. 1989 H.B. 181 & 633)
MO Rev Stat § 137.116 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.116 - Department of revenue to furnish lists of motor vehicles.

Effective - 28 Aug 1963   137.116. Department of revenue to furnish lists of motor vehicles. — 1. The department of revenue shall annually transmit as of January first of each year to the county assessor of each county and of the city of St. Louis, a list showing the description of all motor vehicles, motor boats and trailers, registered with the department of revenue, the name and address of the owner or the name and address of the registered agent of a corporate owner, of all motor vehicles, motor boats and trailers having a personal property situs within the county or city, the list to be furnished to the assessor before April first of the taxable year.  2. Each assessor shall use the report issued by the director of revenue to assist him in preparing assessment lists of all tangible personal property in the county or township. ­­-------- (L. 1963 p. 184 § 1)
MO Rev Stat § 137.117 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.117 - Recorder to furnish list of real estate transfers (third and fourth class counties).

Effective - 28 Aug 1959   137.117. Recorder to furnish list of real estate transfers (third and fourth class counties). — The circuit clerk and ex officio recorder of deeds of each county of the fourth class and of each county of the third class wherein the offices are combined, and the recorder of deeds of each county of the third class wherein the offices are separate, shall furnish the county assessor of his county, or the township assessors in counties with township organization, on or before the fifteenth day of each month a true and complete list of all real estate transfers completed in the county or townships, in counties with township organization, during the preceding month. The list so furnished shall contain the following information relating to each transfer:  (1) The names of the grantor and grantee;  (2) The consideration paid;  (3) A description of the real estate transferred by the smallest legal subdivisions, or by smaller parts, lots or parcels, if sections and the subdivisions thereof are subdivided into parts, lots or parcels as shown by plat duly recorded and if not so subdivided then by such description as will enable the assessor to find it, together with the number of acres transferred; and  (4) The book and page number where each deed is recorded. ­­-------- (L. 1953 p. 372 § 59.365; L. 1955 p. 834 § 1; L. 1957 p. 798 § 1; A.L. 1959 H.B. 108 § 137.132)