reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.035 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.035 - What taxes to be assessed, levied, and collected in counties.

Effective - 28 Aug 1945   137.035. What taxes to be assessed, levied, and collected in counties. — The following named taxes shall hereafter be assessed, levied and collected in the several counties in this state, and only in the manner, and not to exceed the rates prescribed by the constitution and laws of this state, viz: The state tax and taxes necessary to pay the funded or bonded debt of the state, county, township, municipality, road district, or school district, the taxes for current expenditures for counties, townships, municipalities, road districts and school districts, including taxes which may be levied for library, hospitals, public health, recreation grounds and museum purposes, as authorized by law. ­­-------- (RSMo 1939 § 11040, A.L. 1945 p. 1778)  Prior revisions: 1929 § 9867; 1919 § 12859; 1909 § 11416  CROSS REFERENCES:  Agricultural and mechanical societies, special tax may be levied, when, 262.500, 262.510  Drainage districts, authority to levy tax, when, Chap. 242 and 243  Fire protection district, board to have power to levy and collect taxes, 321.230 to 321.270, 321.290  Health center and hospital, county tax authorized to maintain, Chap. 205  Johnson grass control, levy of tax by county, township or special road district, 263.265  Levee districts, tax levies authorized, 245.175 to 245.195, 245.475 to 245.485  Library districts, tax levy authorized, 182.010, 182.020, 182.100  Road districts, disincorporated districts, taxes to pay principal and interest on bonds, 233.165  Road districts, taxes in road districts under contract system, how paid, 231.250  Sanitary districts, special drainage tax authorized, 248.120  School districts, Chap. 164  Soil conservation subdistrict, tax levy for improvements, 278.250  Street light maintenance district, board to have power to levy and collect taxes, 235.160 to 235.200, 235.230  Township board to file estimate of expenses with county, 65.380  Township hospital, tax authorized, 205.460, 205.550
MO Rev Stat § 137.037 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.

Effective - 28 Aug 1986   137.037. Levy to pay cost of property reevaluation — election — form of ballot. — 1. The county commission of any county may, at any election, submit to the voters of the county a proposition to authorize a levy not to exceed two mills on the dollar of assessed valuation of all tangible property taxable by the county to pay the cost of contracting with a private person or firm to reevaluate all real property subject to taxation by that county or to provide funding for that portion of all costs of the assessor's office which would otherwise be paid from county general revenues.  2. The question shall be submitted in substantially the following form: Shall the county commission be authorized to levy a tax not to exceed twenty cents on the hundred dollars assessed valuation on all property taxable by the county to provide funds annually to pay the cost of assessing and equalizing real property values subject to taxation by the county?  3. If the question receives a majority of the votes cast thereon, the county commission may impose a levy for that purpose, the proceeds of which shall be placed in the assessment fund. ­­-------- (L. 1965 p. 254 §§ 1 to 4, A.L. 1978 H.B. 971, A.L. 1986 S.B. 476)
MO Rev Stat § 137.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.

Effective - 02 Jan 1979   137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. — 1. No other tax for any purpose shall be assessed, levied or collected, except under the following limitations and conditions, viz: The prosecuting attorney or county counselor of any county, upon the request of the county commission of such county (which request shall be of record with the proceedings of said commission, and such commission being first satisfied that there exists a necessity for the assessment, levy and collection of other taxes than those enumerated and specified in section 137.035) shall present a petition to the circuit court of his county, setting forth the facts and specifying the reasons why such other tax or taxes should be assessed, levied and collected; and such circuit court, upon being satisfied of the necessity for such other tax or taxes, and that the assessment, levy and collection thereof will not be in conflict with the constitution and laws of this state, shall make an order directed to the county commission of such county, commanding such commission to have assessed, levied and collected such other tax or taxes, and shall enforce such order by mandamus or otherwise.  2. Such order, when so granted, shall be a continuous order, and shall authorize the annual assessment, levy and collection of such other tax or taxes for the purposes in the order mentioned and specified, and until such order be modified, set aside and annulled by the circuit court granting the same; provided, that no such order shall be modified, set aside or annulled, unless it shall appear to the satisfaction of such circuit court that the taxes so ordered to be assessed, levied and collected are not authorized by the constitution and laws of this state, or unless it shall appear to said circuit court that the necessity for such other tax or taxes, or any part thereof, no longer exists. ­­-------- (RSMo 1939 § 11041, A.L. 1945 p. 1778, A.L. 1978 H.B. 1634)  Prior revisions: 1929 § 9868; 1919 § 12860; 1909 § 11417  Effective 1-2-79
MO Rev Stat § 137.045 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.

Effective - 28 Aug 1945   137.045. Assessment, levy, and collection not to be made except as provided — penalty. — 1. Any county commissioner or other county officer in this state who shall assess, levy or collect, or who shall attempt to assess, levy or collect, or cause to be assessed, levied or collected, any tax or taxes other than those specified and enumerated in section 137.035, without being first ordered so to do by the circuit court of the county, or the judge thereof, in the express manner provided and directed in section 137.040, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not less than five hundred dollars, and, in addition to such punishment, his office shall become vacant; and the method provided in section 137.040 for the assessment, levy and collection of any tax or taxes not enumerated and specified in section 137.035, shall be the only method known to the law whereby such tax or taxes may be assessed or collected, or ordered to be assessed, levied or collected.  2. This section shall be construed to extend and apply to the county commission of any county, as well as to any commissioner thereof, and to extend and apply to the county board of equalization, and to any other body holding or exercising any county office or public trust in the county, under the constitution and laws of this state. ­­-------- (RSMo 1939 § 11042, A.L. 1945 p. 1778)  Prior revisions: 1929 § 9869; 1919 § 12861; 1909 § 11418
MO Rev Stat § 137.055 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.055 - County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.

Effective - 28 Aug 2008   137.055. County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect. — 1. After the assessor's book of each county, except in any city not within a county or any county with a charter form of government, shall be corrected and adjusted according to law, but not later than September twentieth, of each year, the county governing body shall ascertain the sum necessary to be raised for county purposes, and fix the rate of taxes on the several subjects of taxation so as to raise the required sum, and the same to be entered in the proper columns in the tax book. Any city not within a county and any county with a charter form of government shall set the tax rate by October first of each year for each calendar year after December 31, 2008.  2. Prior to fixing the rate of taxes, as provided in this section, the county governing body shall hold a public hearing on the proposed rate of taxes at which citizens shall be heard. A notice stating the time and place for the hearing shall be published in at least one newspaper qualified under the laws of Missouri of general circulation in the county at least seven days prior to the date of the hearing. The notice shall include the aggregate assessed valuation by category of real, total personal and other tangible property in the county as entered in the tax book for the fiscal year for which the tax is to be levied, the aggregate assessed valuation by category of real, total personal and other tangible property in the county for the preceding taxable year, the required sums to be raised from the property tax for each purpose for which the county levies taxes as approved in the budget adopted under chapter 50, the proposed rate of taxes which will produce substantially the same revenues as required by the budget, and the increase in tax revenue realized due to an increase in assessed value as a result of new construction and improvement, and the increase, both in dollar value and percentage, in tax revenue as a result of reassessment if the proposed tax rate is adopted. Failure of any taxpayer to appear at said hearing shall not prevent the taxpayer from pursuit of any other legal remedy otherwise available to the taxpayer. Nothing in this subsection absolves county governing bodies of responsibilities under section 137.073 nor to adjust tax rates in event changes in assessed valuation occur that would alter the tax rate calculations. ­­-------- (RSMo 1939 § 11044, A.L. 1945 p. 1778, A.L. 1976 H.B. 1162, A.L. 2007 S.B. 22, A.L. 2008 S.B. 711)  Prior revisions: 1929 § 9871; 1919 § 12863; 1909 § 11420
MO Rev Stat § 137.060 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.060 - Action of county commission to be entered of record.

Effective - 28 Aug 1959   137.060. Action of county commission to be entered of record. — Whenever the county commission ascertains the amount to be raised for county purposes, and fixes the rate of county taxes, it shall cause the same to be entered of record, so as to show the whole amount to be raised. ­­-------- (RSMo 1939 § 11045, A.L. 1945 p. 1778, A.L. 1959 H.B. 108)  Prior revisions: 1929 § 9872; 1919 § 12864; 1909 § 11421
MO Rev Stat § 137.065 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.065 - Limit of county taxes — increase, election, ballot — reduction not necessary, when.

Effective - 28 Aug 1990   137.065. Limit of county taxes — increase, election, ballot — reduction not necessary, when. — 1. For county purposes the annual tax on property, not including taxes for the payment of valid bonded indebtedness or renewal bonds issued in lieu thereof, shall not exceed the rates herein specified: In counties having three hundred million dollars or more assessed valuation and having by operation of law attained the classification of a county of the first class, the rates shall not exceed thirty-five cents on the hundred dollars assessed valuation; and in all other counties, the rate shall not exceed fifty cents, except that in any county the maximum rates of taxation as limited in this section may be increased for not to exceed four years, when the rate and purpose of the increase are submitted to a vote and two-thirds of the voters of the county voting thereon shall vote therefor.  2. County commissions are hereby authorized to submit the question of increasing maximum tax rates herein specified, and shall submit the question when petitioned therefor by not less than ten percent of the voters of the county as determined by the total vote cast for governor in the last preceding general election for governor.  3. The question shall be submitted in substantially the following form: Shall there be a levy for county purposes of ______ on the hundred dollars assessed valuation?  4. For any county, which by operation of law attains the classification of a county of the first class on or after January 1, 1991, which has a tax rate ceiling at or below thirty-five cents by application of section 137.073 or 137.115, whichever is applicable, it shall not be necessary to further reduce such county's tax rate due to the attainment of such first class county status. ­­-------- (RSMo 1939 § 11046, A.L. 1943 p. 1008, A.L. 1945 p. 1778, A.L. 1947 V. I p. 539, A.L. 1947 V. II p. 422, A.L. 1975 H.B. 846, A.L. 1978 H.B. 971, A.L. 1990 H.B. 1817)  Prior revisions: 1929 § 9873; 1919 § 12865; 1909 § 11422
MO Rev Stat § 137.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.070 - Apportionment in counties having township organization.

Effective - 28 Aug 1945   137.070. Apportionment in counties having township organization. — In all counties in this state which have now or may hereafter adopt township organization, if the amount of revenue desired and estimated by the county commission for county purposes and the amount desired and estimated by any township board for township purposes shall together exceed the rate percent on the one hundred dollars valuation allowed by Section 11 of Article X of the Constitution of Missouri for county purposes, then it shall be the duty of the county commission to apportion the tax for county purposes between the county organization and the township organization in the following manner, to wit: Eighty percent of the taxes which may be legally levied for county purposes shall be apportioned to the county organization for county purposes, and twenty percent of such taxes shall be apportioned to the township organization for the purposes provided by section 65.360 of the township organization law, as specified by the township board; but the combined rate for both the county and township organizations shall not exceed the maximum rate provided by the constitution. ­­-------- (RSMo 1939 § 11047, A.L. 1945 p. 1778)  Prior revisions: 1929 § 9875; 1919 § 12867; 1909 § 11424
MO Rev Stat § 137.072 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.072 - School districts and political subdivisions may increase tax ceiling by vote of governing body, when.

Effective - 28 Aug 1986   137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when. — It is the intent of the general assembly under authority of Section 10(c) of Article X of the Constitution of Missouri that a political subdivision, including a school district, may increase its tax rate ceiling by a vote of its governing body in any year in which the assessed valuation of the political subdivision is reduced due to changes in value under this subdivision, provided such increase in tax rates does not exceed a rate limit specified in statute or the constitution or levels previously approved by voters. ­­-------- (L. 1986 S.B. 751 § 1 subsec. 2)
MO Rev Stat § 137.074 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.074 - Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.

Effective - 28 Aug 1983   137.074. Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information. — 1. For the purpose of determining any tax rate under section 137.073, or other applicable provisions of the statutes or constitution of this state, the tax revenue from any personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments which falls in the category of personal property exempted from taxation under Subsection 1 of Section 6 of Article X of the Constitution of Missouri shall not be included in the prior year's tax revenues used in determining tax rates for use after the effective date of the exemption of such personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments.  2. In order to implement the mandate of the voters of this state in their approval of Section 6 of Article X of the Missouri Constitution, all county and municipal officers charged with assessing property, extending tax charges, and collecting property taxes shall so arrange tax assessment forms, records, and receipts in a manner that will identify separately the personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments which falls into the category of personal property exempted from taxation under Subsection 1 of Section 6 of Article X of the Constitution of Missouri. Such records shall be separately maintained for the tax year 1984 and in each subsequent tax year until the exemption provided in Subsection 1 of Section 6 of Article X of the Constitution of Missouri becomes effective.  3. In order to implement the mandate of the voters of this state in their approval of Section 4(b) of Article X of the Missouri Constitution, all county assessors shall note in their records the assessed valuation of each parcel of real property immediately prior to December 31, 1984, and the true value in money of each parcel of real property as of December 31, 1984, and the subclass which each parcel of real property was in immediately prior to December 31, 1984, and the subclass which each parcel of real property was in as of December 31, 1984. As used in this subsection, the term "true value in money", when applied to agricultural and horticultural property, shall be that value determined under sections 137.017 to 137.026. ­­-------- (L. 1983 S.B. 63, et al.)
MO Rev Stat § 137.075 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.075 - What property liable for taxes.

Effective - 28 Aug 1945   137.075. What property liable for taxes. — Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year. ­­-------- (RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4)  Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338  (1974) Held that facts in this case showed lessor to be "owner" and liable for ad valorem personal property tax. RCA Corporation v. State Tax Commission of Missouri (Mo.) 513 S.W.2d 313.
MO Rev Stat § 137.076 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.076 - Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.

Effective - 28 Aug 2015, 2 histories   137.076. Valuation by assessor, factors to be considered — income-based approach for assessment of parcels. — 1. In establishing the value of a parcel of real property the county assessor shall consider current market conditions and previous decisions of the county board of equalization, the state tax commission or a court of competent jurisdiction that affected the value of such parcel. For purposes of this section, the term "current market conditions", shall include the impact upon the housing market of foreclosures and bank sales.  2. In establishing the value of a parcel of real property, the county assessor shall use an income-based approach for assessment of parcels of real property with federal or state imposed restrictions in regard to rent limitations, operations requirements, or any other restrictions imposed upon the property in connection with:  (1) The property being eligible for any income tax credits under Section 42 of the Internal Revenue Code of 1986, as amended;  (2) Property constructed with the use of the United States Department of Housing and Urban Development HOME investment partnerships program;  (3) Property constructed with the use of incentives provided by the United States Department of Agriculture Rural Development; or  (4) Property receiving any other state or federal subsidies provided with respect to use of the property for housing purposes. ­­For the purposes of this subsection, the term "income-based approach" shall include the use of direct capitalization methodology and computed by dividing the net operating income of the parcel of property by an appropriate capitalization rate not to exceed the average of the current market data available in the county of said parcel of property. Federal and state tax credits or other subsidies shall not be used when calculating the capitalization rate. Upon expiration of a land use restriction agreement, such parcel of property shall no longer be subject to this subsection. ­­-------- (L. 1993 H.B. 541 § 1, A.L. 2012 H.B. 1818, A.L. 2015 H.B. 613)