reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.1012 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1012 - Aggregate valuation of distributable freight line company property by the commission — procedure.

Effective - 28 Aug 1999   137.1012. Aggregate valuation of distributable freight line company property by the commission — procedure. — 1. The commission shall assess, adjust and equalize the aggregate valuation of the distributable property of each freight line company. For the purpose of estimating the true value in money of the distributable property of a freight line company, the commission may take into consideration the reports filed under section 137.1009, the reports, statements or returns of the company filed in the office of any board, office or commission of this state, or any county thereof, and such other evidence of any kind bearing thereon. No report, statement or return shall be conclusive upon the commission in estimating the true value in money of the operating property of a freight line company. The commission may set the aggregate valuation of the distributable property of any freight line company upon which no returns have been made, which may otherwise be known to them as they deem just and right.  2. The commission may summons witnesses by process issued to any officer authorized to serve subpoenas and compel them to testify.  3. In originally assessing, adjusting and equalizing any distributable freight line company property for any year or years, the commission may arrive at its findings, conclusion and judgment, upon its knowledge, or such information as may be before it, and shall not be solely governed in its findings, conclusions and judgment by the testimony which may be adduced, but may give to it such weight as the commission may think it is entitled to receive.  4. When the operations of any such company shall extend beyond the limits of this state and into another state, then the commission shall assess, equalize and adjust only such proportion of the total value of all distributable property of such company as may be reasonably allocated to this state. To accomplish this end, the commission may require information in its form reports under section 137.1009 which is necessary to properly assess and allocate such property. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1015 - Review of original assessment, when — procedures.

Effective - 28 Aug 1999   137.1015. Review of original assessment, when — procedures. — 1. After original assessments, adjustments and equalization by the commission have been completed, each freight line company interested therein shall be promptly notified by the action of the commission and may apply for a review of the original assessment. The commission shall grant and hold such review and fix the date thereof. Such review may be by whatever procedures decided upon by the parties and may include, but not limited to, a formal or informal hearing, the presentation of affidavits and documentary evidence, and the presentation of legal arguments or briefs. All affidavits, documentary evidence and other factual evidence not presented at a formal hearing shall be duly sworn to and verified. In the event the parties cannot agree to the procedures to be followed, a formal hearing shall be held at which the freight line company seeking review shall have the burden of establishing the correct assessment, adjustment and equalization pursuant to section 138.420. A record shall be kept of all matters submitted in review of an original assessment.  2. If, after such review and consideration of the facts, the commission is of the opinion that the original decision or any part thereof should be changed, the commission may change or modify the same.  3. Any freight line company aggrieved by the decision of the commission may, if it has participated in a review under this section, seek review as provided in chapter 536. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1021 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1021 - Deposit of taxes collected into county private car tax trust fund — apportionment to counties.

Effective - 28 Aug 1999   137.1021. Deposit of taxes collected into county private car tax trust fund — apportionment to counties. — 1. The taxes collected by the director under the provisions of sections 137.1000 to 137.1030, less one percent for the cost of collection which shall be deposited in the state's general revenue fund, shall be deposited in a special trust fund to be known as the "County Private Car Tax Trust Fund", which is hereby created. The fund shall be apportioned to the several counties in the state, based upon the ratio of the total main line track mileage of the railroad and street railway companies within each county to the aggregate total of the state. Prior to distribution of the car tax trust fund to the counties, six-tenths of one percent of the fund shall be transferred to the blind pension fund. The remaining money in this fund shall not be deemed to be state funds and shall not be commingled with any funds of the state.  2. The county upon receipt of the taxes under the provisions of sections 137.1000 to 137.1030 from the director shall apportion seventy percent of the revenues collected to the school districts within each county using the same basis of distribution as used in distributing receipts from the average school tax rate for that year, and the remaining thirty percent to the county general revenue fund. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1024 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1024 - Director to notify attorney general of failure to pay taxes due.

Effective - 28 Aug 1999   137.1024. Director to notify attorney general of failure to pay taxes due. — Whenever any freight line company fails to pay to the director the tax due within the time prescribed in section 137.1018, it shall be the duty of the director, as soon as practical thereafter, to make a statement in writing to the attorney general naming the freight line companies that have not paid such tax. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1027 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1027 - Attorney general to institute a suit, when — property subject to seizure, when.

Effective - 28 Aug 1999   137.1027. Attorney general to institute a suit, when — property subject to seizure, when. — 1. Upon receipt of the statement from the director of revenue as provided in section 137.1024, it shall be the duty of the attorney general to institute a suit or suits in any court of this state or of the United States having jurisdiction, in the name of the state, and at the relation and to the use of the director for the collection of said taxes, penalties and interest as the case may be.  2. The property of such freight line companies shall be subject to seizure under execution by the property officer in any county in this state, to satisfy a judgment rendered for such taxes, penalties and interest. ­­-------- (L. 1999 S.B. 219)
MO Rev Stat § 137.1030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.1030 - Contingent procedures for freight line company taxes, effective when.

Effective - 28 Aug 1999   137.1030. Contingent procedures for freight line company taxes, effective when. — In the event a final judgment of a court of competent jurisdiction shall find that all or portions of this act* is not enforceable, then without further action by the general assembly, the procedure for the assessing, adjusting and equalizing the distributable property of the freight line companies shall be the same procedure as provided in sections 137.975 to 137.985. ­­-------- (L. 1999 S.B. 219)  *"This act" (S.B. 219, 1999) contained numerous sections. Consult Disposition of Sections table for a definitive listing.
MO Rev Stat § 138.010 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.010 - Membership of county board of equalization — annual meetings.

Effective - 28 Aug 2008   138.010. Membership of county board of equalization — annual meetings. — 1. Except as otherwise provided by law, in every county in this state there shall be a county board of equalization consisting of the commissioners of the county commission, the county assessor as a nonvoting member, the county surveyor, and the county clerk who shall be secretary of the board without a vote. The county commissioners shall also appoint two additional members to the board who shall be citizens of the county, but not officers of the county and, for such additional members appointed after August 28, 2007, not related to any member of the county board of equalization within the third degree of consanguinity, who shall have some level of experience as determined by the county commission as a real estate broker, real estate appraiser, home builder, property developer, lending officer, or investor in real estate before such member's appointment to the board. The assessor or a member of the assessor's staff shall be present at all board of equalization hearings, and shall have the right to present evidence pertaining to any assessment matter before the board.  2. Except as provided in subsection 3 of this section, this board shall meet at the office of the county clerk on the third Monday of July of each year.  3. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county. ­­-------- (RSMo 1939 § 11001, A.L. 1945 p. 1011, A.L. 1945 p. 1775, A.L. 1957 p. 789, A.L. 1965 p. 258, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 63, et al., A.L. 2002 H.B. 1580, A.L. 2007 H.B. 616, A.L. 2008 S.B. 711)  Prior revisions: 1929 § 9811; 1919 § 12820; 1909 § 11402  CROSS REFERENCE:  County auditor in second class counties a member of board of equalization, 55.161
MO Rev Stat § 138.011 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.011 - Board of equalization members, restriction on being certain local officials or school board members (charter counties).

Effective - 28 Aug 2004   138.011. Board of equalization members, restriction on being certain local officials or school board members (charter counties). — No member of any board of equalization in any county with a charter form of government shall be an official of any city, town, or village in the county, a member of any school board in the county, or an employee of any school district within the county. Each member shall have some level of experience as determined by the governing authority of the county as a real estate broker, real estate appraiser, home builder, property developer, lending officer, or investor in real estate before their appointment to the board. ­­-------- (L. 2004 H.B. 795, et al.)
MO Rev Stat § 138.015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.015 - Representation of constitutional charter cities under 300,000 on board — compensation.

Effective - 28 Aug 1986   138.015. Representation of constitutional charter cities under 300,000 on board — compensation. — For the purpose of giving cities organized under the provisions of Article VI, Section 19, of the Constitution having less than three hundred thousand inhabitants representation on the county board of equalization when the board is sitting for the purpose of equalizing the assessment of property in such cities the cities shall have the same number of representatives thereon as such city was entitled to prior to the adoption of such constitutional charter. The representatives of the cities shall be appointed by the council, one of whom may be the director of finance. The city council may prescribe the compensation the city members of the board of equalization shall receive from the city treasury. ­­-------- (L. 1955 p. 845 § 1, A.L. 1986 H.B. 1155)
MO Rev Stat § 138.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.020 - Members of board not to receive additional compensation, exception — compensation of county surveyor.

Effective - 28 Aug 2002   138.020. Members of board not to receive additional compensation, exception — compensation of county surveyor. — The commissioners of the county commission, the county assessor, the county clerk, and those sitting as members as may otherwise be provided, who are now or may hereafter be compensated by salary shall not be entitled to additional compensation for the performance of their duties as members of the county board of equalization. The county surveyor shall be present and sit as a member of the county board of equalization and shall receive as compensation a fee as agreed upon by the county commission. Citizens who are not officers of the county, but who sit as members of the county board of equalization, may receive compensation if agreed upon by the county commission. ­­-------- (RSMo 1939 § 11008, A.L. 1943 p. 1010, A.L. 1945 p. 1775, A.L. 1965 p. 258, A.L. 1986 S.B. 707, A.L. 1987 H.B. 384 Revision, A.L. 2002 H.B. 1580)  Prior revisions: 1929 § 9818; 1919 § 12827; 1909 § 11409
MO Rev Stat § 138.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.030 - Oath of members — powers and duties.

Effective - 28 Aug 1959   138.030. Oath of members — powers and duties. — 1. The members of the county board of equalization shall each take an oath, to be administered by the clerk, to fairly and impartially equalize the valuation of all real estate and tangible personal property taxable by the county.  2. The board shall hear complaints and equalize the valuation and assessments upon all real and tangible personal property taxable by the county so that all the property shall be entered on the tax book at its true value. The board shall not reduce the valuation of the real or tangible personal property below the value thereof as fixed by the state tax commission. ­­-------- (RSMo 1939 § 11002, A.L. 1945 p. 1775, A.L. 1959 H.B. 107)  Prior revisions: 1929 § 9812; 1919 § 12821; 1909 § 11403  (1958) Where county board increased assessment of specific property and tax commission reviewed same on appeal, fact that total of specific increases may have exceeded the valuation set by the tax commission, did not render the specific assessment invalid. May Dept. Stores Co. v. State Tax Comm. (Mo.), 308 S.W.2d 748.
MO Rev Stat § 138.040 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.040 - Power to send for persons and papers — quorum.

Effective - 28 Aug 1945   138.040. Power to send for persons and papers — quorum. — 1. The county board of equalization shall have power to compel the attendance of witnesses and the production of necessary papers and records in relation to any appeal before them, and it shall be the duty of the sheriff of the county to execute such process as may be issued to this end.  2. A majority of said board shall constitute a quorum, and a majority of the members present shall determine all matters of appeal or revision. ­­-------- (RSMo 1939 § 11005, A.L. 1945 p. 1775)  Prior revisions: 1929 § 9815; 1919 § 12824; 1909 § 11406
MO Rev Stat § 138.050 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.050 - Rules to be observed.

Effective - 28 Aug 2008   138.050. Rules to be observed. — The following rules shall be observed by county boards of equalization:  (1) They shall raise the valuation of all tracts or parcels of land and all tangible personal property as in their opinion have been returned below their real value; but, after the board has raised the valuation of such property, it shall give notice of the fact, specifying the property and the amount raised, to the persons owning or controlling the same, by personal notice, or through the mail if address is known, or if address is unknown, by notice in one issue of any newspaper published within the county at least once a week, and that said board shall meet on the third Monday in July, to hear reasons, if any be given, why such increase should not be made; the board shall meet on the third Monday in July in each year to hear any person relating to any such increase in valuation. In any county with a charter form of government or any city not within a county, the board shall complete all business by the fourth Saturday in August. Any county of the first, second, third, or fourth classification shall complete all business by July thirty-first;  (2) They shall reduce the valuation of such tracts or parcels of land or any tangible personal property which, in their opinion, has been returned above its true value as compared with the average valuation of all the real and tangible personal property of the county. ­­-------- (RSMo 1939 § 11003, A.L. 1945 p. 1775, A.L. 2008 S.B. 711)  Prior revisions: 1929 § 9813; 1919 § 12822; 1909 § 11404
MO Rev Stat § 138.070 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.070 - Assessment of property omitted from assessor's books — notice — hearings.

Effective - 28 Aug 1945   138.070. Assessment of property omitted from assessor's books — notice — hearings. — 1. The county board of equalization, in regular session, shall have authority to assess and equalize the value of any property that may have been omitted from the assessor's books then under examination by said board, and in case the board shall add any property to the assessor's books, it shall cause notice in writing to be served upon the owner of such property, stating the kind and class of property and the value fixed thereon by said board, and naming the time and place, not less than five days thereafter, when and where such owner may appear before the board and show cause why said assessment should not be made.  2. At the time fixed, said board shall again meet and give opportunity to the taxpayer to be heard in regard to his assessment, and may change or alter the same upon being shown by the owner that the assessment was erroneous or improperly made; otherwise, the property and the valuation, as fixed by the board, shall be extended upon the assessor's books, as in case of other property.  3. The notice shall be signed by the clerk of the county commission, and shall be served by mail and it shall be the duty of the prosecuting attorney, or county counselor, if any, when called upon by the board of equalization, to represent the county in any such proceedings.  4. In case of the assessment of real estate belonging to nonresidents a notice containing the action of the board of equalization shall be mailed to the owner, administrator or executor to the last known address.  5. This notice shall state the kind and class of property and the value fixed thereon by said board, and naming the time and place, not less than five days thereafter when and where such owner, administrator, or executor may appear before the board and show cause why such assessment should not be made; provided, that in any case where the residence of the owner, administrator or executor is unknown, publication shall be made of the additional assessment in one issue of a newspaper of general circulation which is published at least once a week within the county. ­­-------- (RSMo 1939 § 11006, A.L. 1945 p. 1775)  Prior revisions: 1929 § 9816; 1919 § 12825; 1909 § 11407
MO Rev Stat § 138.080 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.080 - Adjustment of tax books.

Effective - 28 Aug 1945   138.080. Adjustment of tax books. — In case the report of equalization from the state tax commission be not received before or during the session of the county board of equalization, then it shall be the duty of the county clerk to adjust the tax books according to such report when received. ­­-------- (RSMo 1939 § 11007, A.L. 1945 p. 1775)  Prior revisions: 1929 § 9817; 1919 § 12826; 1909 § 11408
MO Rev Stat § 138.085 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.085 - County board of equalization, certain first and second class counties.

Effective - 11 Jul 1985   138.085. County board of equalization, certain first and second class counties. — 1. In all first class counties not having a charter form of government and in each second class county which contains a portion of a city having a population of at least three hundred thousand and which adjoins a first class county which does not have a charter form of government, there may be a board of equalization consisting of three taxpaying property-owning citizen, residents of such county for five years next before their appointment, who shall be appointed by the county commission for three-year terms with one member being appointed annually on the second Monday in January of each year; after the county commission makes the first appointments on the full three-member board on the second Monday in January, 1981. The initial appointments shall be for one-, two- and three-year terms, respectively.  2. Each member shall take an oath similar to that required by law of members of other county boards of equalization.  3. Compensation shall be fixed by order of the county commission.  4. Vacancies or absences on the board of equalization caused by death, incapacity to perform duties, failure to attend three consecutive meetings, or resignation shall be filled forthwith by appointment by the county commission. ­­-------- (L. 1980 S.B. 802, A.L. 1985 S.B. 152)  Effective 7-11-85
MO Rev Stat § 138.090 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 138 - Equalization and Review of Tax Assessments|Section 138.090 - Meetings of board (first class counties).

Effective - 28 Aug 2020, 2 histories   138.090. Meetings of board (first class counties). — 1. Except as provided in subsection 2 of this section, the county board of equalization in first class counties shall meet on the third Monday in July of each year.  2. Upon a finding by the board that it is necessary in order to fairly hear all cases arising from a general reassessment, the board may begin meeting after July first in any applicable year to timely consider any appeal or complaint resulting from an evaluation made during a general reassessment of all taxable real property and possessory interests in the county. There shall be no presumption that the assessor's valuation is correct. ­­-------- (L. 1945 p. 1930 § 14, A. 1949 S.B. 1023, A.L. 1983 S.B. 63, et al., A.L. 1992 S.B. 630, A.L. 2008 S.B. 711, A.L. 2020 S.B. 676)