reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.510 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.510 - Assessor's books — method of preparation — date to be completed.

Effective - 28 Aug 2008   137.510. Assessor's books — method of preparation — date to be completed. — The assessor shall make up the assessment plat books or records in convenient alphabetical or numerical order from the reports made by the deputy assessors, the lists, statements or returns made of real or tangible personal property, his own view, or the best information he can otherwise obtain, and complete said assessment plat books or records on or before July first of each year. ­­-------- (L. 1945 p. 1859 § 8, A.L. 2008 S.B. 711)
MO Rev Stat § 137.512 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.512 - Notice as to time and place of inspection of assessment records.

Effective - 28 Aug 1959   137.512. Notice as to time and place of inspection of assessment records. — When the assessment plat books or records are completed, the assessor shall give two weeks' notice in at least two daily newspapers published within the city that the books are open for inspection, and stating when and where the board of equalization will be in session. ­­-------- (L. 1945 p. 1859 § 11, A.L. 1959 H.B. 108)
MO Rev Stat § 137.515 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.515 - Assessor to make abstract of books, when — copies certified.

Effective - 28 Aug 2008   137.515. Assessor to make abstract of books, when — copies certified. — After the assessment plat books or records have been corrected, the assessor shall make an abstract thereof showing the amount of the several kinds of property assessed and specifying the amount of value of all taxable property within the city, and certify thereon that the same is a true and correct abstract of all such property in the city so far as he has been able to ascertain. One copy of the abstract, verified by his oath, shall be delivered on or before the twentieth day of July to the mayor, and another to the state tax commission. ­­-------- (L. 1945 p. 1859 § 14, A.L. 2008 S.B. 711)
MO Rev Stat § 137.520 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.520 - Assessor to extend book — make tax bills.

Effective - 28 Aug 1945   137.520. Assessor to extend book — make tax bills. — The assessor shall extend in the tax books the state, school, and local taxes and include in said books such matter as the law shall provide or the city comptroller require. The assessor shall then cause tax bills to be made out for such taxes in such form as the law shall provide or the city comptroller require, on or before September thirtieth of each year, who shall compare said bills with said books and schedule and test the footings, and then officially stamp said bills and deliver them with one schedule to the collector on or before the thirty-first day of October of each year, and take his separate receipts; one for the aggregate of said bills, and another for the state taxes, which last receipt the city comptroller shall transmit to the director of revenue. ­­-------- (L. 1945 p. 1859 § 14)
MO Rev Stat § 137.525 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.525 - Duties of city comptroller.

Effective - 28 Aug 1945   137.525. Duties of city comptroller. — The city comptroller shall hear and determine all complaints or manifest error in the assessment of property for taxes, and in all cases when it shall appear that any real or tangible personal property has been erroneously assessed, cause the same to be corrected on the assessment books, and certify to the director of revenue all such corrections for credit to the collector. The city comptroller shall perform all duties and acts within the city, in regard to the land delinquent list, the sale of land for taxes, and the assessment books and tax bills that are imposed on county commissions by general law; and make out the back tax books and the back tax bills required by law. ­­-------- (L. 1945 p. 1859 § 15)
MO Rev Stat § 137.535 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.535 - Assessor to make daily record of transfers of property.

Effective - 28 Aug 1945   137.535. Assessor to make daily record of transfers of property. — It shall be the duty of the assessor to make a daily record of any transfers of any parcels of real estate recorded in the office of the recorder of deeds of such city and he shall correct or change his plat books and records accordingly. ­­-------- (L. 1945 p. 1859 § 17)
MO Rev Stat § 137.540 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.540 - False returns — board of equalization notified — duties of board.

Effective - 28 Aug 1959   137.540. False returns — board of equalization notified — duties of board. — If any taxpayer knowingly files a false return, the assessor shall notify the board of equalization thereof in writing. The board on receipt of the notice shall notify the taxpayer of the particulars in which the return is alleged to be false and shall fix a time for a hearing. The taxpayer shall have the right to appear and defend against the charge. If the charge appears unfounded, it shall be dismissed by the board. If it appears that the taxpayer is guilty as charged, the board shall ascertain the true amount and value of all taxable tangible personal property owned or controlled by the taxpayer and shall assess the property as similar property of other taxpayers is assessed. By way of penalty for filing the false return the assessment shall be doubled. ­­-------- (L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)  CROSS REFERENCE:  Board of equalization, powers and duties in constitutional charter cities, 138.140 to 138.180
MO Rev Stat § 137.545 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.545 - False returns — penalty.

Effective - 28 Aug 1959   137.545. False returns — penalty. — Any person or any officer in a corporation, partnership or association required by law to make, render, sign or verify any return who makes any false or fraudulent return or statement, with intent to defeat or evade the assessment required by sections 137.485 to 137.550 to be made, shall upon conviction be fined not to exceed five hundred dollars, or be imprisoned not to exceed one year, or both, at the discretion of the court, with the cost of prosecution. Any corporation, partnership or association rendering a false or fraudulent return is liable to a penalty of not less than one hundred dollars and not to exceed five thousand dollars, at the discretion of the court, with the costs of prosecution. ­­-------- (L. 1945 p. 1859 § 22, A.L. 1959 H.B. 108)
MO Rev Stat § 137.550 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.550 - Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.

Effective - 28 Aug 1945   137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter. — The several provisions of sections 137.485 to 137.550 shall supersede any provisions in any charter of such cities which may be in conflict with the provisions of said sections. ­­-------- (L. 1945 p. 1859 § 23)
MO Rev Stat § 137.554 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.554 - Portion of tax expended on city streets, city to designate where and how spent.

Effective - 28 Aug 1969   137.554. Portion of tax expended on city streets, city to designate where and how spent. — 1. Notwithstanding the provisions of section 137.555, in all counties of the second class containing all or any part of a city of more than sixty-five thousand and less than one hundred thousand inhabitants, the county shall expend not less than twenty-five percent of the moneys accruing to it from the county's special road and bridge tax levied upon property situated within the limits of any city, town or village within the county for the repair and improvement of existing roads, streets and bridges within the city, town or village from which such moneys accrued.  2. The city council or other governing body of the city, town or village shall designate the roads, streets and bridges to be repaired and improved, shall specify the kinds and types of materials to be used, shall provide for the repairs and improvements by private contract or otherwise, and, in any case, the county commission shall pay the costs thereof out of any funds available under the provisions of this section. ­­-------- (L. 1969 p. 249 §§ 1, 2)
MO Rev Stat § 137.556 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.556 - One-fourth of tax expended on city streets in certain counties — exception, St. Francois County.

Effective - 28 Aug 2018, 2 histories   137.556. One-fourth of tax expended on city streets in certain counties — exception, St. Francois County. — 1. Notwithstanding the provisions of section 137.555, any county of the second class which now has or may hereafter have more than one hundred thousand inhabitants, and any county of the first class not having a charter form of government, shall expend not less than twenty-five percent of the moneys accruing to it from the county's special road and bridge tax levied upon property situated within the limits of any city, town or village within the county for the repair and improvement of existing roads, streets and bridges within the city, town or village from which such moneys accrued, except that any county of the first classification with more than sixty-five thousand but fewer than seventy-five thousand inhabitants and with a county seat with more than fifteen thousand but fewer than seventeen thousand inhabitants shall not be required to expend such moneys as prescribed in this section.  2. The city council or other governing body of the city, town or village shall designate the roads, streets and bridges to be repaired and improved and shall specify the kinds and types of materials to be used.  3. The county commission may make and supervise the improvements or the city, town or village, with the consent and approval of the county commission, may provide for the repairs and improvement by private contract and, in either case, the county commission shall pay the costs thereof out of any funds available under the provisions of this section. ­­-------- (L. 1957 p. 784 § 1, A.L. 1975 H.B. 287, A.L. 2012 S.B. 736, A.L. 2018 H.B. 1291)
MO Rev Stat § 137.559 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.559 - Portion of road bond construction fund may be expended on system roads.

Effective - 28 Aug 1963   137.559. Portion of road bond construction fund may be expended on system roads. — In all counties of the first class not having a charter form of government which hereafter establish a county-urban road system, proceeds of the road bond construction fund may be used in the construction, reconstruction, improvement, maintenance and repair of any street, avenue, road or alley in any incorporated city, town or village when the street, avenue, road or alley or any part thereof has been designated by the county commission to be a road of the county-urban road system. Whenever proceeds of the road bond construction fund are used by the county for the construction, reconstruction, improvement, maintenance and repair of any street, avenue, road or alley which has been designated by the county commission to be a road of the county-urban road system and which lies wholly or partially within the corporate limits of any city, town or village, the county commission may enter into contracts with the city, town or village for the construction, reconstruction, improvement, maintenance and repair which contracts need not be limited in duration to one year. ­­-------- (L. 1963 p. 188 § 1)
MO Rev Stat § 137.560 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.560 - Special road and bridge fund to be a separate fund on all accounting statements of county.

Effective - 28 Aug 1945   137.560. Special road and bridge fund to be a separate fund on all accounting statements of county. — The funds provided for in section 137.555 shall be shown as a separate item on all of the financial, budget and other accounting statements of the county, and such fund shall be specifically and expressly shown and designated on all such as the special road and bridge fund of such county. ­­-------- (L. 1945 p. 1478 § 8528)
MO Rev Stat § 137.565 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.565 - Election for tax — petition — duty of county commission.

Effective - 28 Aug 2017, 2 histories   137.565. Election for tax — petition — duty of county commission. — Whenever ten or more voters residing in or owners of land in any general or special road district in any county in this state shall petition the county commission of the county in which such district is located, asking that such commission submit the question in such district for the purpose of voting for or against the levy of the tax provided for in Section 12(a) of Article X of the Constitution of Missouri, it shall be the duty of the county commission, upon the filing of such petition, to submit the question. The petition so filed shall set out the duration of the tax to be levied in a period of one, two, three, or four years and the ballot to be used for voting shall specify the number of years duration of the tax levy, but in no event shall the duration of the tax levy be for a period of more than four years. Such submission shall be made by an order entered of record setting forth the date and the rate of tax the commission will levy, which rate shall not exceed thirty-five cents on the hundred dollars assessed valuation on all taxable real and tangible personal property in the district. ­­-------- (L. 1945 p. 1478 § 8529, A.L. 1949 p. 555, A.L. 1978 H.B. 971, A.L. 2017 S.B. 283)
MO Rev Stat § 137.570 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.570 - Form of ballot.

Effective - 28 Aug 1978   137.570. Form of ballot. — The question shall be submitted in substantially the following form: Shall the ______ road district of ______ County levy an additional tax rate of ______ cents on the hundred dollars valuation, for a period of ______ years? ­­-------- (L. 1945 p. 1478 § 8530, A.L. 1949 p. 555, A.L. 1978 H.B. 971)
MO Rev Stat § 137.575 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.575 - County commission to make levy — how collected.

Effective - 28 Aug 1945   137.575. County commission to make levy — how collected. — If a majority of the qualified voters voting at such election shall have voted for such additional tax, it shall be the duty of the county commission to make the levy for such district, which levy shall not exceed the amount named in the order calling such election. Such levy shall be in addition to other taxes which the county commission is authorized to levy as provided by law. The tax so authorized by such district shall be collected in the same manner and at the same time as state and county taxes are collected and placed to the credit of the road district authorizing such special levy. ­­-------- (L. 1945 p. 1478 § 8531)
MO Rev Stat § 137.580 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.580 - County commission to refund special road and bridge tax to incorporated city, town or village.

Effective - 28 Aug 1965   137.580. County commission to refund special road and bridge tax to incorporated city, town or village. — In class one counties, not having a charter form of government, the special road and bridge tax authorized by Section 12, Article X, of the Constitution of Missouri and arising from and paid upon all property, including real estate lying and being wholly within the corporate limits of each incorporated city, town and village, and upon tangible personal property of the residents of each incorporated city, town and village, shall be paid into the county treasury and fifty percent of such tax so collected may be placed to the credit of the incorporated city, town or village in which it was collected, and that the same may be paid out to such incorporated city, town or village, by the majority action of the county commission when the verified claim is made. Such claim may be paid upon warrants of the county commission in favor of the treasurer or other designated officer of such incorporated city, town or village, to be used and applied exclusively in the improvement and repair of established public roads, streets, and bridges within the corporate limits of such incorporated city, town or village; and the county highway engineer shall keep a separate voucher account for each of such incorporated cities, towns and villages. If any money remains in the county treasury for two years from the date it was paid into the treasury without being paid out, or appropriated for current incomplete contracts, such money shall be transferred from the city, town or village road fund to the special road and bridge fund and such city, town or village shall lose the benefit thereof. The remaining sum of all such tax funds whether collected upon property within a special road district or within the limits of any incorporated city, town or village shall be retained and used by the county commission in the improvement of roads and bridges; provided, that refunds authorized under the provisions of this section shall not be made to any city having a population of more than three hundred and fifty thousand inhabitants. ­­-------- (L. 1945 p. 1263 § 1, A.L. 1965 H.B. 257)
MO Rev Stat § 137.585 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.585 - Township special road and bridge tax, how levied, collected and disbursed.

Effective - 28 Aug 2005   137.585. Township special road and bridge tax, how levied, collected and disbursed. — 1. In addition to other levies authorized by law, the township board of directors of any township in their discretion may levy an additional tax not exceeding thirty-five cents on each one hundred dollars assessed valuation in their township for road and bridge purposes. Such tax shall be levied by the township board, to be collected by the collector-treasurer and turned into the county treasury, where it shall be known and designated as a special road and bridge fund.  2. The county commission of any such county may in its discretion order the county treasurer or collector-treasurer to retain an amount not to exceed five cents on the one hundred dollars assessed valuation out of such special road and bridge fund and to transfer the same to the county special road and bridge fund; and all of said taxes over the amount so ordered to be retained by the county shall be paid to the treasurers of the respective townships from which it came as soon as practicable after receipt of such funds, and shall be designated as a special road and bridge fund of such township and used by said townships only for road and bridge purposes, except that amounts collected within the boundaries of road districts formed in accordance with the provisions of sections 233.320 to 233.445 shall be paid to the treasurers of such road districts; provided that the amount retained, if any, by the county shall be uniform as to all such townships levying and paying such tax into the county treasury; provided further, that the proceeds of such fund may be used in the discretion of the township board of directors in the construction and maintenance of roads and in improving and repairing any street in any incorporated city, town or village in the township, if said street shall form a part of a continuous highway of the township running through said city, town or village. ­­-------- (RSMo 1939 § 8821, A.L. 1945 p. 1497 § 8820, A.L. 1947 V. I p. 483, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 8161; 1919 § 10923; 1909 § 11769
MO Rev Stat § 137.590 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.590 - Such funds to be shown as separate items.

Effective - 28 Aug 1945   137.590. Such funds to be shown as separate items. — The funds provided for in section 137.585 shall be shown as a separate item on all of the financial, budget and other accounting statements of the township board of directors, and such funds shall be specifically and expressly shown and designated on all such as the special road and bridge fund of such township. ­­-------- (L. 1945 p. 1497 § 8821)
MO Rev Stat § 137.595 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.595 - Taxes — how collected — how kept.

Effective - 28 Aug 1939   137.595. Taxes — how collected — how kept. — All taxes levied under the provisions of section 137.585 shall be collected in the same manner and at the same time as taxes for county purposes are now collected, and all moneys arising therefrom shall be appropriated, set apart and kept as a special road and bridge fund, and shall be used for road and bridge purposes, and for no other purpose whatever. ­­-------- (RSMo 1939 § 8822)  Prior revisions: 1929 § 8162; 1919 § 10924; 1909 § 11770
MO Rev Stat § 137.600 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.600 - Railroad, telegraph and telephone taxes — rate — how collected and disbursed.

Effective - 28 Aug 1939   137.600. Railroad, telegraph and telephone taxes — rate — how collected and disbursed. — It shall be the duty of the clerk of each township wherein railroad, telegraph and telephone property is located, on or before the tenth day of August of each year, to certify to the county commission the rate of taxation levied by such township for road purposes, and the county commission shall levy the rate so certified by the township clerk on all railroad, telegraph and telephone property in such township; and said tax shall be charged on the railroad tax book and collected and distributed to the township treasurers in the same way that the city, town and village tax on such railroad, telegraph and telephone property is charged, collected and distributed to city treasurers. ­­-------- (RSMo 1939 § 8823)  Prior revisions: 1929 § 8163; 1919 § 10925; 1909 § 11772