reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.1050 - Homestead property tax credit — definitions — credit amount — ordinance or referendum, ballot language.

Title X TAXATION AND REVENUE
Chapter 137
Effective - 28 Aug 2023
137.1050. Homestead property tax credit — definitions — credit amount — ordinance or referendum, ballot language. —
1. For the purposes of this section, the following terms shall mean:
(1)
"Eligible credit amount"
, the difference between an eligible taxpayer's real property tax liability on such taxpayer's homestead for a given tax year, minus the real property tax liability on such homestead in the year that the taxpayer became an eligible taxpayer;
(2)
"Eligible taxpayer"
, a Missouri resident who:
(a) Is eligible for Social Security retirement benefits;
(b) Is an owner of record of a homestead or has a legal or equitable interest in such property as evidenced by a written instrument; and
(c) Is liable for the payment of real property taxes on such homestead;
(3)
"Homestead"
, real property actually occupied by an eligible taxpayer as the primary residence. An eligible taxpayer shall not claim more than one primary residence.
2. Any county authorized to impose a property tax may grant a property tax credit to eligible taxpayers residing in such county in an amount equal to the taxpayer's eligible credit amount, provided that:
(1) Such county adopts an ordinance authorizing such credit; or
(2) (a) A petition in support of a referendum on such a credit is signed by at least five percent of the registered voters of such county voting in the last gubernatorial election and the petition is delivered to the governing body of the county, which shall subsequently hold a referendum on such credit.
(b) The ballot of submission for the question submitted to the voters pursuant to paragraph (a) of this subdivision shall be in substantially the following form:
Shall the County of ______ exempt senior citizens from increases in the property tax liability due on such senior citizens' primary residence?
☐ YES
☐ NO
­­If a majority of the votes cast on the proposal by the qualified voters voting thereon are in favor of the proposal, then the credit shall be in effect.
3. A county granting an exemption pursuant to this section shall apply such exemption when calculating the eligible taxpayer's property tax liability for the tax year. The amount of the credit shall be noted on the statement of tax due sent to the eligible taxpayer by the county collector.
4. For the purposes of calculating property tax levies pursuant to section 137.073, the total amount of credits authorized by a county pursuant to this section shall be considered tax revenue, as such term is defined in section 137.073, actually received by the county.
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(L. 2023 S.B. 190)
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2008, 3 histories
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.
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(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
2023 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).

Title X TAXATION AND REVENUE
Chapter 138
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.
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(L. 2004 H.B. 795, et al.)
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(L. 1955 p. 845 § 1, A.L. 1986 H.B. 1155)
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
• 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.
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(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
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(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.
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(RSMo 1939 § 11005, A.L. 1945 p. 1775)
Prior revisions: 1929 § 9815; 1919 § 12824; 1909 § 11406
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.050 - Rules to be observed.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(RSMo 1939 § 11003, A.L. 1945 p. 1775, A.L. 2008 S.B. 711)
Prior revisions: 1929 § 9813; 1919 § 12822; 1909 § 11404
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(RSMo 1939 § 11006, A.L. 1945 p. 1775)
Prior revisions: 1929 § 9816; 1919 § 12825; 1909 § 11407
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.080 - Adjustment of tax books.

Title X TAXATION AND REVENUE
Chapter 138
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.
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(RSMo 1939 § 11007, A.L. 1945 p. 1775)
Prior revisions: 1929 § 9817; 1919 § 12826; 1909 § 11408
2023 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.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 11 Jul 1985, see footnote
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.
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(L. 1980 S.B. 802, A.L. 1985 S.B. 152)
Effective 7-11-85
2023 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).

Title X TAXATION AND REVENUE
Chapter 138
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.
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(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)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.100 - Rules — hearings (first classification counties).

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 2008, 3 histories
138.100. Rules — hearings (first classification counties). —
1. The following rules shall be observed by such 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, notice shall be given that said valuation of such property has been increased and a hearing shall be granted; such notice shall be in writing and shall be directed to the owner of the property or the person controlling the same, at his last address as shown by the records in the assessor's office, and shall describe the property and the value thereof as increased; such notice may be by personal service or by mail and if the address of such person or persons is unknown, notice may be given by publication in two newspapers published within the county; such notice shall be served, mailed or published at least five days prior to the date on which said hearing shall be held at which objections, if any, may be made against said increased assessment;
(2) They shall reduce the valuation of such tracts or parcels of land or of 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.
2. Such hearings shall end on the thirty-first day of July of each year, except in any city not within a county or any county with a charter form of government, in which such hearings shall end by the fourth Saturday in August; provided, that the estimated true value of personal property as shown on any itemized personal property return shall not be conclusive on the assessor or prevent the assessor from increasing such valuation. Provided further that said board of equalization may meet thereafter at least once a month for the purpose of hearing allegations of erroneous assessments, double assessments and clerical errors, and upon satisfactory proof thereof shall correct such errors and certify the same to the county clerk and county collector.
3. The board of equalization in all counties with a charter form of government shall provide the taxpayer with written findings of fact and a written basis for the board's decision regarding any parcel of real property which is the subject of a hearing before any board of equalization.
4. The provisions of subsection 3 of this section shall only apply in any county with a charter form of government with more than one million inhabitants.
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(L. 1945 p. 1930 § 15, A.L. 1951 p. 872, A.L. 2002 H.B. 1150, et al. § 138.100 and § 2, A.L. 2005 H.B. 58, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.110 - Complaints to be filed with state tax commission, when (first class counties).

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2008
138.110. Complaints to be filed with state tax commission, when (first class counties). —
Complaints as to rulings of the county board of equalization in such counties shall be filed according to law with the state tax commission not later than September thirtieth of the year in which such ruling was made.
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(L. 1945 p. 1930 § 17, A.L. 2008 S.B. 711)
(1984) A county assessor does not have standing to appeal a ruling of a local county board of equalization to the Tax Commission. O'Flaherty v. State Tax Commission (Mo. banc), 680 S.W.2d 153.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.120 - Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties).

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2008
138.120. Merchants' and manufacturers' books submitted, when — notice, hearing (first class counties). —
1. The merchants' book and manufacturers' book prepared as prescribed by law shall be returned by the assessor to the county board of equalization on the first day of July of each year, which said board is hereby required to meet at the office of the clerk of the county commission on the first Monday in July of each year for the purpose of equalizing the valuation of merchants' and manufacturers' statements, and to that end shall have the same powers and shall proceed in the same manner as provided by law, for the equalization of real and other tangible personal property, so far as is consistent with the provisions of this chapter.
2. After the board shall have raised the valuation of any statement, it shall give notice of the fact to the person, corporation or firm whose statement shall have been raised in amount, by not less than five days' notice through the mail, prior to the day of hearing, specifying the amount of such raise and advising the taxpayer that he may offer objections to such increase as made.
3. The last meeting of said board shall be held not later than the thirty-first day of July of each year, except in any city not within a county or any county with a charter form of government, in which such last meeting shall be held not later than the fourth Saturday in August.
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(L. 1945 p. 1930 § 13, A.L. 2008 S.B. 711)
(1975) Held that date set for last meeting of board of equalization is directory, not mandatory, and that meeting held after that date was not without jurisdiction. St. Louis County v. State Tax Commission (Mo.), 529 S.W.2d 384.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.130 - Extension of taxes — delivery of books (first class counties).

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 1959
138.130. Extension of taxes — delivery of books (first class counties). —
After the county board of equalization has completed the equalization of the merchants' and manufacturers' statements, the clerk of the county commission shall extend on the books all proper taxes at the same rate as assessed for the time on real estate, and he shall, on or before the fifteenth day of October thereafter, make out and deliver to the collector a copy of such books, properly certified, and take the receipt of the collector therefor, which receipt shall specify the aggregate amount of each kind of taxes due thereon, and the clerk shall charge the collector with the amount of the taxes.
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(L. 1945 p. 1930 § 13, A.L. 1959 H.B. 107)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.135 - Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County).

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2007
138.135. Assessor not to be member of board of equalization — assessment to remain same, when — majority of board not in attendance, effect (St. Louis County). —
1. Notwithstanding any other provision of law to the contrary, the county assessor of any county of the first classification with a population of at least nine hundred thousand inhabitants shall not be a member of the county board of equalization.
2. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when there is an order of the board of equalization or the state tax commission, including a settlement order, relating to the assessment of property, the assessment shall remain the same for the subsequent even-numbered year unless there has been new construction or property improvements between January first of the odd-numbered year and January first of the following even-numbered year.
3. In any county of the first classification with a population of at least nine hundred thousand inhabitants, when a hearing is conducted by the board of equalization pursuant to this chapter, if the property owner requests to be heard by a majority of the board of equalization, and a majority of the board of equalization is not in attendance for any reason, the position of the property owner shall prevail without further action.
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(L. 1992 S.B. 630 § 1, A.L. 2007 H.B. 616)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.140 - Board of equalization — members — oath — compensation — vacancies, how filled.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 1971
138.140. Board of equalization — members — oath — compensation — vacancies, how filled. —
1. In all constitutional charter cities not situated within any county there shall be a board of equalization consisting of the assessor, who shall be its president, and four taxpaying, property-owning citizens resident in the city for five years next before their appointment, who shall be appointed annually by the mayor on or before the second Monday in May of each year.
2. Each member shall take an oath similar to that required by law of members of county boards of equalization.
3. Their compensation shall be fixed by ordinance.
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 mayor.
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(L. 1945 p. 1859 § 9, A. 1949 S.B. 1023, A.L. 1971 H.B. 443 & 585)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.150 - Powers and duties — notice of increase.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 1959
138.150. Powers and duties — notice of increase. —
1. The board shall hear complaints and appeals, and adjust, correct, and equalize the valuations and assessments of any real or tangible personal property taxable by the city and assess and equalize the value of any real or tangible personal property taxable by the city omitted from the assessment plat books or records then under examination by them, and adjust and correct the assessment plat books or records accordingly. If the board proposes to increase any assessment or to assess any omitted property, it shall give notice of the fact to the person owning or controlling the property affected, his agent or representative, by personal notice, by mail, or if the address of the person, agent or representative is unknown, then by publication in one issue of at least two daily newspapers published within the city.
2. The notice as to omitted property shall state the kind and class of property and the value fixed thereon by the board and shall name the time and place, not less than five days thereafter, when and where the person may appear before the board and show cause, if any, why the assessment should not be made.
3. A like notice shall be given if the board proposes to increase any assessment, and in addition thereto shall state the amount of the increase.
4. For cause shown, if any, that the assessment was erroneously or improperly made, the board may change, alter or cancel the assessment.
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(L. 1945 p. 1859 § 10, A.L. 1959 H.B. 107)
(1958) County board of equalization's authority is limited to equalizing valuations of property within its jurisdiction and the tax commission's jurisdiction on appeal is purely derivative. The tax commission's original jurisdiction to equalize valuations as between counties does not give it authority to attempt to equalize assessments of specific property as between one county and property in another on an appeal from a county board of equalization. Foster Bros. Mfg. Co. v. State Tax Comm. of Mo. (Mo.), 319 S.W.2d 590.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.170 - Length and period of meetings — subpoena witnesses — hearings.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2008
138.170. Length and period of meetings — subpoena witnesses — hearings. —
1. Except as provided in subsection 4 of this section, the board shall meet on the first Monday in July, annually, and may continue to meet as needed until the fourth Saturday in August.
2. The board may subpoena witnesses and order the production of books and papers, and any member may administer oaths, in relation to any matter within its jurisdiction.
3. The board shall hear and determine all appeals summarily, and keep a record of its proceedings, which shall remain in the assessment division.
4. 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 city.
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(L. 1945 p. 1859 § 12, A.L. 1971 H.B. 443 & 585, A.L. 1983 S.B. 63, et al., A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.180 - Appeal to board of equalization, how taken.

Title X TAXATION AND REVENUE
Chapter 138
Effective - 28 Aug 2008
138.180. Appeal to board of equalization, how taken. —
Any person may appeal in writing to the board of equalization from the assessment of his property, which appeal shall specify the matter of which he complains and which shall be filed at the office of the assessor of the city on or before the second Monday in July of each year, and any person so appealing shall have the right of appeal from decisions of the local board to the state tax commission as provided by law. There shall be no presumption that the assessor's valuation is correct.
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(L. 1945 p. 1859 § 13, A.L. 1971 H.B. 443 & 585, A.L. 1992 S.B. 630, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.190 - Creation of state tax commission — term of office.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.190. Creation of state tax commission — term of office. —
There is hereby created within the state department of revenue a commission to be known and designated as the "State Tax Commission". The director of revenue shall have no supervision, authority or control over such actions or decisions of the state tax commission as relates to its duties prescribed by law. The state tax commission shall be composed of three members, chosen from the two major political parties, who shall be appointed by the governor, with the advice and consent of the senate, one of whom shall be designated chairman, and to hold office for staggered terms of six years; provided, however, that of members first appointed, one member shall be appointed for a term of two years, one member for a term of four years, and one member for a term of six years. Each commissioner shall hold office until his successor shall qualify.
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(RSMo 1939 §§ 11009, 11013, 11017, A.L. 1945 p. 1805 § 2)
Prior revisions: 1929 §§ 9819, 9823, 9828; 1919 §§ 12828, 12832, 12837
(1958) Order of the state tax commission equalizing tax assessments as between counties did not affect individual rights and is not subject to review under Sec. 536.100. May Department Stores v. State Tax Comm. (Mo.), 308 S.W.2d 748.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.200 - Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1959
138.200. Qualifications of members — interim appointments — members to devote full time to duties — private employment prohibited. —
1. Each commissioner shall be a qualified voter and taxpayer and resident of the state for at least five years next preceding his appointment. At all times the state tax commission shall be so constituted that not more than two members shall be of the same political party.
2. In the event of a vacancy occurring while the general assembly is not in session, the governor may appoint a temporary member of the commission to serve until such time as a permanent appointment can be made with the advice and consent of the senate.
3. Each commissioner shall devote his full time and efforts to the discharge of his duties and shall not accept any private employment of any kind or nature while serving on the commission nor hold any other office under the laws of this state, or any city, or county, or city and county, in this state, nor any office under the government of the United States.
4. No commissioner or employee of the commission shall hold any position of profit, engage in any occupation or business interfering with, or inconsistent with, his duties as commissioner or employee. No person is eligible to appointment or shall hold the office of commissioner, or be appointed by the commission, or hold any office or position under the commission, who holds any official office or position or who is a stockholder or who is in any wise pecuniarily interested in any common carrier, public utility, or any other corporation whose original assessment is made by the commission, as provided by this chapter. The words
"original assessment"
as used herein shall not be held or construed to include the assessment of corporation franchise tax.
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(RSMo 1939 §§ 11013, 11017, A.L. 1945 p. 1805 § 2, L. 1955 p. 833 § 3, A.L. 1959 H.B. 107)
Prior revisions: 1929 §§ 9823, 9828; 1919 §§ 12832, 12837
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.210 - Oath of office.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.210. Oath of office. —
Before entering upon the duties of his office, each commissioner shall take and subscribe to the following oath:
State of Missouri,
)
) -ss
County of ______
)
I, ______, do solemnly swear that I will support the Constitution of the United States and the Constitution of the state of Missouri; that I will faithfully and impartially discharge my duties as a member of the state tax commission; and that I will according to my best knowledge and judgment cause to be enforced all the laws of this state pertaining to the duties of the state tax commission, so help me God.
__________________
Subscribed and sworn to this ______ day of ______ 20______
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(RSMo 1939 § 11014, A.L. 1945 p. 1805 § 4)
Prior revisions: 1929 § 9825; 1919 § 12834
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.220 - Bond — amount.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.220. Bond — amount. —
Before entering upon the discharge of his official duty, each member of the commission shall execute a bond payable to the state of Missouri in the penal sum of ten thousand dollars, to be approved by the governor, for the faithful discharge of official duties, and his official oath, duly subscribed to, shall be endorsed upon their official bond, which bond and oath, when so executed, shall be filed in the office of the secretary of state.
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(RSMo 1939 § 11015, A.L. 1945 p. 1805 § 5)
Prior revisions: 1929 § 9826; 1919 § 12835
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.230 - Compensation and expenses.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1984
138.230. Compensation and expenses. —
Each commissioner shall annually receive thirty-eight thousand five hundred dollars plus any salary adjustment provided pursuant to section 105.005 as compensation for his services, and reasonable traveling and other expenses actually paid and necessary to the performance of the duties of his office.
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(RSMo 1939 § 11020, A.L. 1945 p. 1805 § 3, L. 1951 p. 838 § 138.415, L. 1955 p. 833 § 2, A.L. 1959 H.B. 107, A.L. 1977 H.B. 77 merged with H.B. 841, A.L. 1984 S.B. 528)
Prior revisions: 1929 § 9831; 1919 § 12840
Revisor's Note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.235 - Commission to conduct seminars — investigate leasing companies — compensation for extra duties.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1984
138.235. Commission to conduct seminars — investigate leasing companies — compensation for extra duties. —
1. The commission shall conduct seminars for its area supervisors and field representatives, both in its office in Jefferson City and in various parts of the state, in order to ascertain the best methods for the area supervisors and field representatives to use in their work.
2. The commission shall investigate companies which have tangible personal property for lease or companies which lease tangible personal property, to cause said property to be properly taxed within this state.
3. For the additional duties imposed upon the members of the tax commission under the provisions of this section, each member of the commission shall annually receive four thousand dollars plus any salary adjustment provided pursuant to section 105.005.
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(L. 1967 p. 223 § 1, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)
Revisor's Note: Salary adjustment index is printed, as required by § 105.005, in Appendix E.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.240 - Quorums — hearings — decisions.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.240. Quorums — hearings — decisions. —
1. The commissioners appointed under sections 138.190 to 138.490 shall, within ten days after their appointment, meet at their offices in Jefferson City and enter upon the duties of their office.
2. A majority of such commission shall, at all times, constitute a quorum to transact business, and any vacancy shall not impair the right of the remaining commissioners to exercise all the powers of the commission so long as a majority remains.
3. Any investigation, inquiry or hearing which this commission is authorized to hold or undertake may be held or undertaken by or before any one member of the commission.
4. All investigations, inquiries, hearings and decisions of a commissioner, and every order made by a commissioner, when approved and confirmed by a quorum of the commission, if so shown on its record of proceedings, shall be deemed to be the order of the commission.
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(RSMo 1939 § 11016, A.L. 1945 p. 1805 § 12)
Prior revisions: 1929 § 9827; 1919 § 12836
(1961) Where one member of the tax commission conducted a hearing on an appeal from the county board of equalization and the transcript of the evidence therein was not available for eleven days after the decision was rendered the commission could not possibly have complied with the provisions of section 536.080 and consequently its decision was invalid. T.J. Moss Tie Co. v. State Tax Comm. of Missouri (Mo.), 345 S.W.2d 191.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.250 - Location of office.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.250. Location of office. —
The state tax commission and the members thereof shall be furnished with appropriate quarters in Jefferson City, together with suitable equipment, furniture and supplies.
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(RSMo 1939 § 11019, A.L. 1945 p. 1805 § 6)
Prior revisions: 1929 § 9830; 1919 § 12839
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.260 - Secretary, appointment, duties — compensation, how set.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1973
138.260. Secretary, appointment, duties — compensation, how set. —
1. The commission shall appoint an administrative secretary who shall serve at the pleasure of the commission. The administrative secretary shall keep full and true records of all proceedings of the commission and copies of all rules, regulations, decisions and orders made by the commission and he shall be responsible for the safe custody and preservation of such records and documents. He shall be responsible for the preparation and printing of the annual report as required by section 138.440. Under the direction of the commission the administrative secretary shall superintend the clerical business of the commission, handle correspondence, supervise general office procedures and perform such other duties as the commission prescribes.
2. The administrative secretary shall receive a salary in an amount to be fixed by the commission within the limits of the appropriation made therefor.
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(RSMo 1939 § 11021, A.L. 1945 p. 1805 § 3, A.L. 1951 p. 838, A.L. 1957 p. 787, A.L. 1967 p. 223, A.L. 1973 H.B. 307)
Prior revisions: 1929 § 9848; 1919 § 12841
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.280 - Employment of clerical help.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.280. Employment of clerical help. —
The commission may employ such clerical and other assistance as may be necessary within the appropriations made therefor by the general assembly.
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(RSMo 1939 § 11021, A.L. 1945 p. 1805 § 7)
Prior revisions: 1929 § 9848; 1919 § 12841
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.290 - Agents, appointed, when — compensation, how provided.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1980
138.290. Agents, appointed, when — compensation, how provided. —
1. For the purpose of making any investigation, or the performance of other duties with regard to any matters relating to taxation, the commission may appoint by an order in writing an agent, or agents, whose duties shall be prescribed in the order.
2. Agents may be paid a salary, fee or commission in the discretion of the state tax commission; if a salary, the amount paid shall be fixed by the commission within the limits of the appropriations made therefor; if a fee or commission, the amount paid shall be in accordance with the value of the service rendered, and must be agreed upon and approved by the state tax commission before the agent renders service under his appointment.
3. Such claim shall be certified by the state tax commission and paid as provided by law for other claims against the state.
4. Any expenditure authorized or incurred for payment of services rendered by any agent in excess of amount appropriated for the purpose is hereby made chargeable to the state tax commission and the commission with their bondsmen shall be held liable for any such excess.
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(RSMo 1939 § 11023, A.L. 1945 p. 1805 § 9, A.L. 1951 p. 838, A.L. 1957 p. 790, A.L. 1973 H.B. 307, A.L. 1980 H.B. 1266)
Prior revisions: 1929 § 9850; 1919 § 12843
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.300 - Powers of agents.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1959
138.300. Powers of agents. —
In the discharge of his duties an agent has all the powers of an inquisitional nature granted in sections 138.190 to 138.490 to the commission and all powers lawful throughout the state given by law to a notary public relative to depositions.
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(RSMo 1939 § 11024, A.L. 1945 p. 1805 § 10, A.L. 1959 H.B. 107)
Prior revisions: 1929 § 9851; 1919 § 12844
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.310 - Agent to conduct investigations — advisory recommendations.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.310. Agent to conduct investigations — advisory recommendations. —
1. The commission may conduct a number of investigations contemporaneously through different agents, and may delegate to an agent the taking of all testimony bearing upon any investigation or hearing.
2. The decision of the commission shall be based upon its examination of all testimony and records.
3. The recommendations made by such agent shall be advisory only, and shall not preclude the taking of further testimony if the commission orders further investigation.
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(RSMo 1939 § 11025, A.L. 1945 p. 1805 § 11)
Prior revisions: 1929 § 9852; 1919 § 12845