reglab/housing_qa huggingface dataset:
MO Rev Stat § 137.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.350 - Assessment of estates — duty of guardian.

Effective - 28 Aug 1945   137.350. Assessment of estates — duty of guardian. — It shall be the duty of the executor or administrator of the estate of any deceased person to deliver to the assessor such certified statement of all the property of such decedent as provided in sections 137.325 to 137.420. No such executor or administrator shall be eligible for discharge until all taxes levied and assessed under the provisions of sections 137.325 to 137.420 shall first have been paid. ­­-------- (L. 1945 p. 1930 § 6)
MO Rev Stat § 137.360 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.

Effective - 28 Aug 2003   137.360. Form of oath — penalty for refusal — lists filed with county clerk. — 1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows: I, ______, do hereby certify that the foregoing list contains a true and correct statement of all the tangible personal property made taxable by the laws of the state of Missouri, which I owned or which I had under my charge or management on the first day of January, 20______. I further certify that I have not sent or taken or caused to be sent or taken any property out of this state to avoid taxation.  ­­Any person who refuses to make the certification to the list, when required so to do by the assessor or the assessor's deputy, shall upon conviction be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions pursuant to this section.  2. The list and certificate shall be filed by the assessor after the assessor has completed the assessor's books in the office of the county clerk who, after entering the filing thereon, shall preserve and safely keep them. ­­-------- (L. 1945 p. 1930 § 8, A.L. 1959 H.B. 108, A.L. 2003 H.B. 57)
MO Rev Stat § 137.375 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.375 - Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.

Effective - 28 Aug 2008   137.375. Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure. — 1. The assessor shall make out and return to the county commission, on or before the first day of July in every year, the assessor's book, verified by his affidavit annexed thereto, in the following words:  ______ being duly sworn makes oath and says that he has made diligent efforts to ascertain all the taxable property being or situate on the first day of January last past, in the county of which he is assessor; that, so far as he has been able to ascertain the same, it is correctly set forth in the foregoing book, in the manner and the value thereof stated therein, according to the mode required by law.  2. The clerk of the county commission shall immediately make out an abstract of the assessment book, showing aggregate footings of the different columns, so as to set forth the aggregate amounts of the different kinds of real and tangible personal property and the valuation thereof, and forward the abstract to the state tax commission.  3. Upon failure to make out and forward the abstract to the state tax commission on or before the twentieth day of July or within the additional time allowed by the county commission, the clerk shall upon conviction be deemed guilty of a misdemeanor. ­­-------- (L. 1945 p. 1930 § 10, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)
MO Rev Stat § 137.380 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.380 - Procedure when assessor's lists cannot be included in one book.

Effective - 28 Aug 1945   137.380. Procedure when assessor's lists cannot be included in one book. — Such books or lists may be made in one or more volumes numbered consecutively; and in such case the affidavit required by section 137.375 shall be annexed to each volume, referring therein to the other volumes by inserting in lieu of the word "book" in the latter part of said affidavit, the words "volume and in volume ______ (herewith returned)." ­­-------- (L. 1945 p. 1930 § 11)
MO Rev Stat § 137.385 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.385 - Appeal from assessment — form — time for filing.

Effective - 28 Aug 2020, 2 histories   137.385. Appeal from assessment — form — time for filing. — Any person aggrieved by the assessment of his property may appeal to the county board of equalization. An appeal shall be in writing and the forms to be used for this purpose shall be furnished by the county clerk. Such appeal shall be lodged with the county clerk as secretary of the board of equalization before the second Monday in July; provided, that the board may in its discretion extend the time for filing such appeals. ­­-------- (L. 1945 p. 1930 § 12, A.L. 2020 S.B. 676)
MO Rev Stat § 137.390 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.390 - County commission to determine tax rate.

Effective - 28 Aug 2008   137.390. County commission to determine tax rate. — After the assessor's book shall be corrected and adjusted according to law, but not later than September twentieth of each year, or in the case of any city not within a county or counties with a charter form of government, not later than October first, the county commission 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 shall be entered in proper columns in the tax book. ­­-------- (L. 1945 p. 1930 § 18, A.L. 2006 S.B. 1016, A.L. 2008 S.B. 711)
MO Rev Stat § 137.392 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.

Effective - 28 Aug 1959   137.392. Clerk to deliver tax books to collector, when — extension of time. — On or before October thirty-first of each year, the county clerk shall deliver the real estate and personal property tax books, with the taxes correctly extended thereon, to the county collector, except that in counties in which the county clerk does not prepare the real estate and tangible personal property tax bills, the books shall be returned to the county collector on or before September fifteenth of each year. The time may, for good cause shown, be extended by the county commission for a period not to exceed ten days after September fifteenth. ­­-------- (L. 1945 p. 1930 § 13, A.L. 1959 H.B. 108)
MO Rev Stat § 137.395 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.395 - County commission to establish system of bookkeeping.

Effective - 28 Aug 1945   137.395. County commission to establish system of bookkeeping. — The county commission is empowered and authorized to facilitate and expedite the assessment, calculation, extension and collection of taxes, and may by order prescribe a method or system to facilitate the assessment, calculation, extension and collection of taxes. Such system shall specify the kind of books and forms except assessment blanks to be used by the assessor, county clerk and collector and shall prescribe the method and manner of calculating, extending or computing the taxes and the form and manner of preparation of tax bills. To facilitate and expedite the assessment, calculation, extension and collection of taxes, an adequate system of bookkeeping and accounting may be established and the necessary mechanical devices or equipment shall be procured and employed for this purpose and said commission shall designate the manner of the performance of the duties required to make such system efficient and operative. ­­-------- (L. 1945 p. 1930 § 19)
MO Rev Stat § 137.400 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.400 - County reimbursed for abstract furnished to any city, town or village.

Effective - 28 Aug 1945   137.400. County reimbursed for abstract furnished to any city, town or village. — The county shall be reimbursed in the amount of the actual cost and expense to the county in the preparation of an abstract of assessment required to be furnished to any city, town or village by the county clerk or other county officer. ­­-------- (L. 1945 p. 1930 § 20)
MO Rev Stat § 137.405 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.405 - Certain sections not applicable to property assessed by state tax commission.

Effective - 28 Aug 1945   137.405. Certain sections not applicable to property assessed by state tax commission. — The provisions of sections 137.325 to 137.420 shall not apply to property, the assessment of which by the state tax commission is otherwise provided for by law. ­­-------- (L. 1945 p. 1930 § 22)
MO Rev Stat § 137.410 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.410 - Inconsistent laws not applicable.

Effective - 28 Aug 1945   137.410. Inconsistent laws not applicable. — Any law inconsistent with the provisions of sections 137.325 to 137.420 shall be inapplicable to counties of the first class. ­­-------- (L. 1945 p. 1930 § 23)
MO Rev Stat § 137.420 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.420 - False certification a misdemeanor.

Effective - 28 Aug 1945   137.420. False certification a misdemeanor. — Any false certification to any statement filed by any person with the county assessor under sections 137.325 to 137.420, made with intent to defraud, shall constitute a misdemeanor and be punishable as such. ­­-------- (L. 1945 p. 1930 § 21)
MO Rev Stat § 137.425 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.425 - Tax levy, how made in counties with township organization — assessment book, how prepared.

Effective - 28 Aug 1981   137.425. Tax levy, how made in counties with township organization — assessment book, how prepared. — 1. In all counties which adopt township organization, township taxes for township purposes may be levied on the taxable property in the townships for the first year following the adoption of township organization, based on the assessment made in the year for which the taxes are levied.  2. The county assessor shall make out and deliver to the county clerk, not later than the first day of June of the same year, an assessment book of the county, arranged in a manner so that it can be determined which township is entitled to the taxes assessed against any property.  3. The book shall be supplied by the county and the assessment and the list shall be based upon the assessment made by the county assessor for the current year. ­­-------- (RSMo 1939 §§ 14019, 14021, A.L. 1959 H.B. 108, A.L. 1981 H.B. 114 & 146)  Prior revisions: 1929 §§ 12342, 12344; 1919 §§ 13255, 13257; 1909 § 11743
MO Rev Stat § 137.435 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.435 - Real property assessed, how and where.

Effective - 28 Aug 1981   137.435. Real property assessed, how and where. — All real property shall be assessed in the township in which the same is situated, with the owner's name thereof, if known; if the owner's name is not known, then it shall be assessed as nonresident. The assessor shall place the street address or rural route and post-office address opposite the name of each taxpayer on the tangible personal property assessment book. ­­-------- (RSMo 1939 § 14003, A.L. 1981 H.B. 114 & 146)  Prior revisions: 1929 § 12326; 1919 § 13239; 1909 § 11727
MO Rev Stat § 137.440 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.440 - Assessment of real and tangible property.

Effective - 28 Aug 1981   137.440. Assessment of real and tangible property. — The county assessor or some suitable person empowered by him, shall, within the time prescribed by law, and after being furnished with the necessary blanks, proceed to take a list of the taxable property of each township in the county and assess the value thereof in accordance with the provisions of the general laws of this state in relation to the assessment of real and tangible personal property by county assessors, in all things pertaining to the discharging of his official duties, except when the same may be inconsistent with the provisions of this chapter. ­­-------- (RSMo 1939 § 14005, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)  Prior revisions: 1929 § 12328; 1919 § 13241; 1909 § 11729  (1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.
MO Rev Stat § 137.445 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.445 - Assessor's books — how made.

Effective - 28 Aug 1981   137.445. Assessor's books — how made. — The county assessor shall, on or before the time prescribed by the general law, make out and deliver to the county clerk of his county, in tabular form and alphabetical order, in books to be furnished by the county, one for each township in the county, the names of the several persons, companies or corporations in whose name any tangible personal property shall have been listed in each township, and in appropriate columns, opposite each name, the number and value of all articles of tangible personal property listed according to law, and he shall, in like manner, after having listed and valued the real estate in each township in the county, make out and deliver to the county clerk of his county the assessment of all the lands and town lots within each township in the county, properly entered in a land book, one for each township, to be furnished by the county, and to be made out in such form as is prescribed in the general law in relation to county assessors. ­­-------- (RSMo 1939 § 14006, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)  Prior revisions: 1929 § 12329; 1919 § 13242; 1909 § 11730
MO Rev Stat § 137.450 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.450 - Assessment lists to be filed with county clerk.

Effective - 28 Aug 1939   137.450. Assessment lists to be filed with county clerk. — He shall file with the county clerk, in alphabetical order, within the time prescribed by law, all of the assessment lists taken by him, which lists shall be kept by the clerk as now provided by law; provided, that all necessary blank lists, books and stationery shall be furnished by the county clerk, to be paid for out of the county treasury. ­­-------- (RSMo 1939 § 14007)  Prior revisions: 1929 § 12330; 1919 § 13243; 1909 § 11731
MO Rev Stat § 137.465 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.465 - County clerk to submit lists of property — abstracts of all real property.

Effective - 28 Aug 2005   137.465. County clerk to submit lists of property — abstracts of all real property. — 1. It shall be the duty of the county clerk of each county in this state, that has or hereafter may adopt township organization, to annually submit, for the use of the collector-treasurer of each county, correct lists of the property assessed, which lists shall be in alphabetical order, the names of the persons owing tax on personal property in the county, the aggregate value of such property assessed to each person, and the amount of taxes due thereon.  2. The county clerk shall also submit for the use of the collector-treasurer an abstract of all real property which is assessed, in numerical order, which shall show the name or names, if known, of the person or persons to whom each tract or lot is assessed, and the value of each tract or lot, and the amount of taxes due thereon, which list shall be made out in strict conformity with the forms and instructions furnished by the state tax commission. ­­-------- (RSMo 1939 § 13995, A.L. 1945 p. 1970, A.L. 2005 H.B. 58 merged with S.B. 210)  Prior revisions: 1929 § 12318; 1919 § 13231; 1909 § 11719
MO Rev Stat § 137.470 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.

Effective - 28 Aug 1945   137.470. County clerk to estimate state, county, township, school, bridge and other tax. — The county clerk shall cause to be estimated and set down in separate columns, to be prepared for that purpose, in the copied or original assessment roll, opposite the several sums set down as the valuation of real and personal estate, the respective sums, in dollars and cents to be paid as taxes thereon, stating separately the amount of state, county, township, school, bridge and other tax. ­­-------- (RSMo 1939 § 13996, A.L. 1945 p. 1970)  Prior revisions: 1929 § 12319; 1919 § 13232; 1909 § 11720
MO Rev Stat § 137.475 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.475 - County clerk to deliver assessment roll to collector.

Effective - 28 Aug 1945   137.475. County clerk to deliver assessment roll to collector. — The county clerk shall cause a copy of the assessment roll of each township in their respective counties, with the taxes extended thereon, to be delivered to the collector of such township, on or before the day in each year, as fixed by law, when taxes become due, or, if the county commission determines that a copy of the assessment roll is unnecessary, the clerk shall deliver the original assessment rolls with the taxes extended thereon to the collector. ­­-------- (RSMo 1939 § 13997, A.L. 1945 p. 1970)  Prior revisions: 1929 § 12320; 1919 § 13233; 1909 § 11721
MO Rev Stat § 137.480 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.480 - State tax commission to instruct and advise county clerks.

Effective - 28 Aug 1945   137.480. State tax commission to instruct and advise county clerks. — It shall be the duty of the state tax commission to make out and forward to the county clerks of the several counties that have or may hereafter adopt township organizations for the use of such county clerks and other officers, suitable forms and instructions relating to the discharge of their duties; and all such instruction shall be strictly complied with by said officers; it shall give its opinion and advice on all questions of doubt as to the true intent and meaning of the law pertaining to township organization. ­­-------- (RSMo 1939 § 14001, A.L. 1945 p. 1970)  Prior revisions: 1929 § 12324; 1919 § 13237; 1909 § 11725
MO Rev Stat § 137.485 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.485 - Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.

Effective - 28 Aug 1945   137.485. Constitutional charter cities subject to the provisions of sections 137.485 to 137.550. — Any constitutional charter cities in this state not situated within a county shall be subject to the provisions of sections 137.485 to 137.550 with respect to the assessment of real and tangible personal property for state, school and local purposes. ­­-------- (L. 1945 p. 1859 § 1)
MO Rev Stat § 137.495 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.495 - Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.

Effective - 28 Aug 2002   137.495. Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday. — Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or controlling tangible personal property taxable by the cities shall file with the assessor of the cities a return listing all such tangible personal property so owned or controlled on January first of each year and estimating the true value thereof in money. The return shall be filed between the first day of January and the first day of April of each year, shall be signed by the taxpayer, and shall be certified by the taxpayer as being a true and complete list and statement of all the tangible personal property and the estimated value thereof. If the first day of April is a Saturday or Sunday, the last day for filing shall be the next business day. ­­-------- (L. 1945 p. 1859 § 18, A.L. 1959 H.B. 108, A.L. 2002 H.B. 2130 merged with S.B. 1217)
MO Rev Stat § 137.500 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.500 - Assessment blanks, distribution, how signed — penalty.

Effective - 28 Aug 1959   137.500. Assessment blanks, distribution, how signed — penalty. — The assessor shall have available at his office a supply of appropriate forms or blanks on which the taxpayer's returns are to be made. For the convenience of taxpayers the assessor may mail or leave at the residence or place of business of the taxpayers the forms or blanks. The forms prescribed shall not require any affidavit or acknowledgment, but shall require the signature of the taxpayer and if the taxpayer is a corporation, the form shall require the signatures of any two officers of the corporation. Any person who willfully signs a false or fraudulent return shall be subject to the penalties provided for in sections 137.485 to 137.550. ­­-------- (L. 1945 p. 1859 § 19, A.L. 1959 H.B. 108)
MO Rev Stat § 137.505 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 137 - Assessment and Levy of Property Taxes|Section 137.505 - Failure to file return — duty of assessor.

Effective - 28 Aug 2004   137.505. Failure to file return — duty of assessor. — If any person, corporation, partnership or association shall fail to file a return as required by sections 137.485 to 137.550, the assessor shall ascertain the true amount and value of the taxable tangible personal property of such person, corporation, partnership or association on the best information available to him and shall assess said property at ten percent above its value. ­­-------- (L. 1945 p. 1859 § 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)