reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.320 - Forms and instructions.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.320. Forms and instructions. —
It shall be the duty of the state tax commission to make out and forward to each county clerk, from time to time, for the use of such clerks and other officers, suitable forms and instructions for carrying this chapter into effect; and all such instructions shall be strictly complied with by the officers in the performance of their respective duties, as required by this chapter. The state tax commission shall give its opinion and advice on all questions of doubt as to the true intent and meaning of the provisions of this chapter.
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(RSMo 1939 § 11237, A.L. 1945 p. 1823)
Prior revisions: 1929 § 10006; 1919 § 12996; 1909 § 11548
CROSS REFERENCES:
State tax commission to design and supply forms for first class counties, 137.335
State tax commission to provide forms and instructions to county clerks in township organization counties, 137.480
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.330 - Seal for commission — attestation of records — evidence — custodian of seal.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.330. Seal for commission — attestation of records — evidence — custodian of seal. —
1. The commission shall have an official seal with the words "State Tax Commission" arranged in a circle outside the seal of the state.
2. All process or certificates issued or given by the commission shall be attested by said seal.
3. Copies of the record of the commission certified by the secretary and attested with the seal of the commission shall be received in evidence with a like effect as copies of other public records.
4. The secretary of the commission shall be the custodian of the seal and records and be authorized to affix the seal in all proper cases.
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(RSMo 1939 § 11018, A.L. 1945 p. 1805 § 13)
Prior revisions: 1929 § 9829; 1919 § 12838
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.340 - Commission cannot fix rate of levy.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.340. Commission cannot fix rate of levy. —
1. The commission shall have no power to fix the rate of levy for the state or any political or municipal subdivision thereof, nor shall the commission have any power or authority to supervise the fixing of any tax levied or to be levied.
2. County commissions, city councils, school boards, and all other bodies legally authorized to make levies, shall be and remain free to make the rate of levy for their respective local political subdivisions or municipalities at any figure not prohibited by the constitution or laws of the state.
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(RSMo 1939 § 11031, A.L. 1945 p. 1805 § 18)
Prior revisions: 1929 § 9858; 1919 § 12851
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.350 - Public meetings — access to records — certification of documents.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1949
138.350. Public meetings — access to records — certification of documents. —
1. All regular sessions of the commission shall be held at the office of the commission in Jefferson City. The commission may from time to time at its discretion hold meetings for the accommodation of the public at other places in the state and may incur obligations in respect to necessary rental of space and equipment therefor.
2. The commission, members and agents thereof, or any duly authorized representative, shall have access to all books, papers, documents, statements and accounts on file, or of record, in any of the departments of state, subject to all reasonable rules and regulations of the respective departments relative to the care of public records, and to all books, papers, documents, statements, and accounts on file, or of record, in counties, townships, districts and municipalities.
3. Every public officer, without a charge or fee of any kind, shall furnish the commission, upon proper application, a certified copy of any document, or part thereof, on file in his office, and no public officer shall be entitled to receive from the commission, or its duly authorized agents, any fee for entering, filing, docketing or recording any document required or authorized by law to be filed in his office.
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(RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.360 - Issuance of subpoenas — fees — costs.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1949
138.360. Issuance of subpoenas — fees — costs. —
1. The commission may subpoena witnesses. All subpoenas shall be signed and issued by a commissioner or by the secretary of the commission, and shall extend to all parts of the state, and may be served by any person authorized to serve process of courts of record or by any person of full age designated for that purpose by the commission or by a commissioner.
2. The person executing any such process shall receive the fees now prescribed by law for similar services in civil cases in the circuit courts in this state, and shall be paid in the same manner as provided herein for the payment of the fees of the witnesses.
3. Each witness who shall appear before the commission or a commissioner by its or his order, shall receive for his attendance the fees and mileage now provided for witnesses in civil cases in the circuit courts of this state, which shall be audited and paid by the state in the same manner as other expenses of the commission are audited and paid, upon the presentation of proper vouchers sworn to by such witnesses and approved by the commission.
4. Whenever a subpoena is issued at the instance of a complainant, respondent, or other party to any proceeding before the commission, the cost of service thereof and the fee of the witness shall be borne by the party at whose instance the witness is summoned.
5. Any witness subpoenaed except one whose fees and mileage may be paid from the funds of the commission, may, at the time of service, demand the fee to which he is entitled for travel to and from the place at which he is required to appear, and one day's attendance. If such witness demands such fees at the time of service, and they are not at that time paid or tendered, he shall not be required to attend before the commission or commissioner, as directed in the subpoena. No witness furnished with free transportation shall receive mileage for the distance he may have traveled on such free transportation.
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(RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.370 - Examination of witnesses and books.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1949
138.370. Examination of witnesses and books. —
1. The commission shall have power to examine witnesses under oath. Any member of the commission is hereby empowered to administer oaths.
2. The commission, or any member, or authorized representative thereof, shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable for assessment for taxation, general or specific, under the laws of this state.
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(RSMo 1939 § 11026, A.L. 1945 p. 1805 § 14, A. 1949 S.B. 1023)
Prior revisions: 1929 § 9853; 1919 § 12846
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.390 - To classify and equalize property.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 2008
138.390. To classify and equalize property. —
1. The state tax commission shall equalize the valuation of real and tangible personal property among the several counties in the state in the following manner: with the abstracts of all the taxable property in the several counties of the state and the abstracts of the sales of real estate in such counties as returned by the respective county clerks and the assessor of the city of St. Louis, the commission shall classify all real estate situate in cities, towns, and villages, as town lots, and all other real estate as farming lands, and shall classify all tangible personal property as follows: banking corporations, railroad corporations, street railroad corporations, all other corporations, horses, mares and geldings, mules, asses and jennets, neat cattle, sheep, swine, goats, domesticated small animals and all other livestock, poultry, power machinery, farm implements, other tangible personal property.
2. The state tax commission shall equalize the valuation of each class or subclass of property thereof among the respective counties of the state in the following manner:
(1) It shall add to the valuation of each class, subclass, or portion thereof of the property, real or tangible personal, of each county which it believes to be valued below its real value in money such amount or percent as will increase the same in each case to its true value;
(2) It shall deduct from the valuation of each class, subclass, or portion thereof of the property, real or tangible personal, of each county which it believes to be valued above its real value in money such amount or percent as will reduce the same in each case to its true value.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 2008 S.B. 711)
Prior revisions: 1929 § 9854; 1919 § 12847
CROSS REFERENCE:
Commission to equalize assessments and hear appeals required, Const. Art. X § 14
(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.
(1962) When a taxpayer pursues his administrative remedy and directly appeals a tax commission order, neither a circuit court nor an appellate court has the power to fix the valuation and thus assess specific property. The courts may only determine whether the tax commission could reasonably have made the finding. Peck's Products Company v. Bannister (Mo.), 362 S.W.2d 596.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.400 - Certification of valuation changes — adjustments.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 2008
138.400. Certification of valuation changes — adjustments. —
1. The secretary of the state tax commission shall certify to each county clerk and to the assessor in the city of St. Louis the aggregate values of property in the several counties within fourteen days of the receipt of the abstracts from the county clerk.
2. It shall be the duty of the state tax commission to require of clerks of the several county commissions of this state and of the assessor in St. Louis City to keep up the aggregate valuation of real and tangible personal property in their respective counties as fixed by the state tax commission, and to return such aggregate values to the state tax commission upon the adjournment of the board of equalization. The clerks may amend the aggregate values returned to the state tax commission at any time on or before December thirty-first of the year of assessment.
3. In any case where the final valuation fixed by a county board of equalization, as reported to the state tax commission, differs materially from the valuation fixed by the commission, such county board of equalization may be called into session by order of the state tax commission at any time between the date when such county board of equalization adjourns sine die and the first day of November of the same year.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 2008 S.B. 711)
Prior revisions: 1929 § 9854; 1919 12847
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.410 - General supervision — attorney general and prosecuting attorney to assist in enforcement.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1951
138.410. General supervision — attorney general and prosecuting attorney to assist in enforcement. —
1. The commission shall exercise general supervision over all the assessing officers of this state, over county boards of equalization and appeal in the performance of their duties under this chapter and all other laws concerning the general property tax and shall institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations and individuals failing to comply with the provisions of this chapter, and of all laws relating to the general property tax.
2. In the execution of these powers the said commission shall call upon the attorney general or any prosecuting or circuit attorney in the state, to assist this commission in the enforcement of laws with the supervision of which this commission is charged, and when so called upon it shall be the duty of the attorney general, and the prosecuting or circuit attorneys in their respective counties, to assist in the commencement and prosecutions of actions and proceedings for penalties, forfeitures, removals and punishments for violation of the laws in respect to the assessment and taxation of property, and to represent the commission in any litigation which it may wish to institute or in which it may become involved in the discharge of its duties.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1951 p. 838)
Prior revisions: 1929 § 9854; 1919 § 12847
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.415 - Official visits to counties.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1951
138.415. Official visits to counties. —
At least one member of the commission or some duly authorized representative shall visit officially the several counties of this state at least once each year and inquire into the methods of assessment and taxation and ascertain whether assessing and revenue officers are faithfully discharging their duties as required by law and are diligent in enforcing the laws relating to the general property tax.
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(L. 1951 p. 838)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.420 - Power of original assessment — notification — modification of decision.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 20 Jun 1986, see footnote
138.420. Power of original assessment — notification — modification of decision. —
1. The state tax commission shall have the exclusive power of original assessment of the distributable property of railroads, railroad cars, rolling stock, street railroads, bridges, telegraph, telephone, electric power and light companies, electric transmission lines, pipeline companies, express companies, and other similar public utility corporations, companies and firms, and of the aircraft of airlines companies in a manner not inconsistent with chapter 155.
2. After original assessments of the state tax commission have been completed, each corporation, person or public utility interested therein shall be promptly notified of the action of the state tax commission and shall have the right to apply for a rehearing. The state tax commission shall grant and hold such rehearing and fix the date thereof.
3. If, after such rehearing and a consideration of the facts, the state tax commission shall be of the opinion that the original decision or any part thereof should be changed, the state tax commission may change or modify the same and such assessed valuations as are finally determined shall be certified to the clerks of the several county commissions and to the assessor in St. Louis City at the same time that valuations of real and tangible personal property are returned.
4. The state tax commission shall also have all power of original assessment of real and tangible personal property in the possession of any assessing officer on January first.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1986 H.B. 1022, et al.)
Prior revisions: 1929 § 9854; 1919 § 12847
Effective 6-20-86
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.432 - Decisions and orders of hearing officers, appeal of, procedure — when deemed final.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1983
138.432. Decisions and orders of hearing officers, appeal of, procedure — when deemed final. —
A complainant, respondent-assessor, or other party subject to a decision and order of a hearing officer, may file with the commission, within thirty days following the date of notification or mailing of such decision and order, an application to have such decision and order reviewed by the commission. Such application shall contain specific detailed grounds upon which it is claimed the decision is erroneous. The commission may summarily allow or deny an application for review. If an application is allowed, the commission may affirm, modify, reverse, or set aside the decision and order of the hearing officer on the basis of the evidence previously submitted in such case, may take additional evidence, or may remand the matter to the hearing officer with directions. Any additional hearing shall be conducted in accordance with the requirements of subsection 3 of section 138.431. The commission shall promptly notify the parties of its decision and order, together with its findings of fact and conclusions of law. The decision of the commission shall be subject to judicial review in the manner provided by subsection 4 of section 138.470. If an application for review is denied, the decision and order of the hearing officer shall be deemed to be the final decision of the commission for the purpose of judicial review and shall be subject to the judicial review within the time and in the manner provided for with respect to decisions of the commission pursuant to subsection 4 of section 138.470; except that, the time limitations shall run from the date of notice or mailing of the order of the commission denying the application for review.
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(L. 1983 S.B. 63, et al.)
(2002) Thirty-day period begins to run on date of mailing of order and not on date of order's receipt. Daly v. Warner-Jenkinson Mfg. Co., 92 S.W.3d 319 (Mo.App.E.D.).
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.433 - Pleadings, when deemed filed.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1983
138.433. Pleadings, when deemed filed. —
In determining whether pleadings are filed within the time allowed by law, such pleadings may be transmitted to the state tax commission by registered mail. Pleadings so filed shall be deemed filed with the commission as of the date deposited with the United States Postal Service as shown by the record of such mailing.
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(L. 1983 S.B. 63, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.434 - Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1994
138.434. Attorney fees and other costs awarded taxpayers on appeal in charter counties, St. Louis City, certain railroad and subclass three property, when. —
Any first class charter county or a city not within a county may require by ordinance or charter the reimbursement to a taxpayer for the amount of just and reasonable appraisal costs, attorney fees and court costs resulting from an evidentiary hearing before the state tax commission or a court of competent jurisdiction if such appeal results in a final decision reducing the appraised value of residential property by at least fifteen percent or the appraised value of utility, industrial railroad and other subclass three property by at least twenty-five percent from the appraised value determined by the board of equalization for that tax year. The commission or court awarding such fees and costs shall consider the reasonableness of the fees and costs within the context of the particular case. Such fees and costs shall not exceed one thousand dollars for a residential property appeal. Such fees and costs for utility, industrial railroad or other subclass three property appeals shall not exceed the lesser of four thousand dollars or twenty-five percent of the tax savings resulting from the appeal. The provisions of this section shall only apply to the first contested year when cases are tried on a consolidated basis.
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(L. 1993 H.B. 541, A.L. 1994 H.B. 1115 merged with S.B. 662 & 459)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.440 - Annual report — content — compensation for extra duties.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1984
138.440. Annual report — content — compensation for extra duties. —
1. A report of the proceedings and decisions of the state tax commission shall be printed annually.
2. The report shall contain a complete account of the work of the state tax commission, including its proceedings and decisions while acting as a board of equalization.
3. After the report has been prepared by the administrative secretary, the members of the commission shall edit the report and make any corrections or revision necessary.
4. The commission shall also from time to time select and designate the works, papers or studies of the state tax commission relating to the field of taxation that may in the judgment of the commission be of interest to the public and cause same to be published in pamphlet or booklet form.
5. 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 six thousand dollars plus any salary adjustment provided pursuant to section 105.005.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1965 p. 259, A.L. 1980 H.B. 1266, A.L. 1984 S.B. 528)
Prior revisions: 1929 § 9854; 1919 § 12847
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 138.445 - Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 2018, 2 histories
138.445. Annual report to contain property valuations according to counties — amendment of report, time limitation — tax commission, additional compensation. —
1. The state tax commission of Missouri shall annually certify to the director of revenue and to the commissioner of education a copy of its most recent annual report containing the total valuation of all taxable properties in the state according to the county or counties for which the same is assessed. The commission shall also certify to the director and to the commissioner any amendments or modifications to the annual report; provided, however, that no amendments or modifications to the annual report shall be accepted by the state tax commission or certified by it to the director of revenue or the commissioner of education at any time after December thirty-first of the year.
2. The annual report of the state tax commission and any amendments or modifications thereto duly certified to the director of revenue and to the commissioner of education shall constitute the official record of the state of Missouri for purposes of section 142.345 and section 163.011.
3. The reports certified pursuant to this section shall not be construed to represent the assessment ratio or general assessment level of any county in this state.
4. 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 nine thousand dollars plus any salary adjustment provided pursuant to section 105.005 payable in equal monthly installments.
5. As a part of the report defined in this section, the state tax commission shall include the difference in assessed value for any telephone company that, according to subsection 5 of section 153.030, elects to be assessed utilizing the methodology defined in section 137.122. The commissioner of education shall transmit the information to each school district.
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(L. 1980 S.B. 926 § 1, A.L. 1984 S.B. 528, A.L. 2018 S.B. 768)
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 138.450 - Annual meeting of assessors — expenses — warrant in payment.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1983
138.450. Annual meeting of assessors — expenses — warrant in payment. —
1. The commission is empowered to call an annual group meeting of two or more assessors at such time and place as it may designate, due notice of which shall be given by the commission.
2. For attending such meetings assessors who will make the assessment for that year shall be allowed a per diem of not less than nine nor more than fifty dollars, which amount shall be set by the county governing body, for the time actually spent, including going to and returning from the meeting, and shall be reimbursed for transportation expenses actually incurred in going to and returning from the meeting at the same rate as that established by the commissioner of administration under the provisions of section 33.090.
3. When the claims are verified by oath and approved by the commission, or any member thereof, they shall be presented to the county commission, township board, or other taxing officers, and when duly audited a warrant in payment shall be issued and paid out of any funds belonging to the county or other municipal subdivision which the assessor officially serves.
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(RSMo 1939 § 11027, A.L. 1945 p. 1805 § 15, A.L. 1947 V. I p. 548, A.L. 1957 p. 790, A.L. 1961 p. 607, A.L. 1981 H.B. 114 & 146, A.L. 1983 S.B. 57)
Prior revisions: 1929 § 9854; 1919 § 12847
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.460 - Inspection of assessment rolls — assessment of property omitted from rolls — notice given.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1947
138.460. Inspection of assessment rolls — assessment of property omitted from rolls — notice given. —
1. After the various assessment rolls required to be made by law shall have been passed upon by the several boards of equalization and prior to the making and delivery of the tax rolls to the proper officers for collection of the taxes, the several assessment rolls shall be subject to inspection by the commission, or by any member or duly authorized agent or representative thereof.
2. In case it shall appear to the commission after such investigation, or be made to appear to said commission by written complaint of any taxpayer, who has previously appealed to the local board of equalization, that property subject to taxation has been omitted from said roll, or individual assessments have not been made in compliance with law, the said commission may issue an order directing the assessing officer whose assessments are to be reviewed to appear with his assessment roll and the sworn statements of the person or persons whose property or whose assessments are to be considered, at a time and place to be stated in said order, said time to be not less than five days from the date of the issuance of said order, and the place to be at the office of the county commission at the county seat, or at such other place in said county in which said roll was made as the commission shall deem most convenient for the hearing herein provided. All complaints shall be filed with the commission not later than September thirtieth.
3. A copy of above order shall be published in at least one newspaper published in the county at least five days before the time at which said assessor is required to appear; or, where practicable, notice by mail may be given prior to said hearing to all persons whose assessments are to be considered. A copy of said order shall be served on the assessing officer at least three days before he is required to appear with said roll.
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(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436)
Prior revisions: 1929 § 9855; 1919 § 12848
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.470 - Hearing — correction of books — compensation of assessor — court review — commission assessment final.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1957
138.470. Hearing — correction of books — compensation of assessor — court review — commission assessment final. —
1. The commission, or any member thereof, or any duly authorized agent, shall appear at the time and place mentioned in said order, and the assessing officer, upon whom said notice shall have been served, shall also appear with said assessment roll. The commission, or any member thereof, or any duly authorized agent thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected, or liable to be affected by review of said assessments thus provided for, may appear and be heard at said hearing. In case said commission, or any member or agent thereof who is acting in said review, shall determine that the assessments so reviewed are not made according to law, the county clerk shall, in a column provided for that purpose, place opposite said property the lawful valuation of the same for assessment.
2. As to the property not upon the assessment roll, the county clerk, upon order of the state tax commission, acting in said review, shall place the same upon said assessment roll by proper description and shall place thereafter in the proper column the value required by law for the assessment of said property. The county clerk, upon orders of the state tax commission, shall also spread upon said roll a certificate showing the day and date on which said assessment roll was reviewed by the commission.
3. For appearing with said roll as required herein the assessing officer shall receive the same per diem as is received by him while in attendance at the meeting of the county board of equalization. His claim shall be presented to and paid by the proper officer of the political subdivision, or municipality, of which he is the assessing officer, in the manner as his other compensation is paid.
4. The action of the commission, or member or agent thereof, when done as provided in this section, shall be final, subject, however, to review in the manner provided in sections 536.100 to 536.140, except that the venue of proceedings for review involving the assessment of real property is in the county where the real property is situated.
5. When any property has been reviewed, assessed and valued by the commission as herein authorized, such property shall not be assessed or valued at a lower figure or a higher figure by the local assessing or equalizing officer for the year the assessment is made.
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(RSMo 1939 § 11028, A.L. 1945 p. 1805 § 16, A.L. 1947 V. II p. 436, A.L. 1957 p. 800)
Prior revisions: 1929 § 9855; 1919 § 12848
(1976) Held, circuit court has no authority to direct tax commission to use certain criteria in making its decision. Meadowbrook Country Club v. State Tax Comm. (Mo.), 538 S.W.2d 310.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 138 - Equalization and Review of Tax Assessments › Section 138.480 - Papers may be destroyed, when.

Title X TAXATION AND REVENUE
Chapter 138
• Effective - 28 Aug 1945
138.480. Papers may be destroyed, when. —
The state tax commission is hereby authorized to cause to be destroyed, by burning, in the presence of the state tax commission, the papers herein designated, after a period of five years after the filing thereof, to wit: All tax returns of all individuals, firms, partnerships, and corporations; provided, that no such returns shall be burned as long as any tax based thereon shall be in litigation, or unpaid.
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(RSMo 1939 § 11033, A.L. 1945 p. 1805 § 19)
Prior revision: 1929 § 9860
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.040 - Acceptable medium of exchange in payment of taxes.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 2010, 2 histories
139.040. Acceptable medium of exchange in payment of taxes. —
A county or city collector, or other collection authority charged with the duty of tax or license collection is authorized but not obligated to accept cash, personal check, business check, money order, credit card, or electronic transfers of funds for any tax or license payable to the county. The collection authority may refuse to accept any medium of exchange at the discretion of the collection authority including any medium of exchange submitted without the statement of property taxes due and assessed as required by section 52.230. Refusal by the collection authority to accept alternative means of payment beyond those approved by the collection authority shall not relieve an obligor of the obligor's tax or license obligation nor shall it delay the levy of interest and penalty on any overdue unpaid tax or license obligation pending submission of a form or payment approved by the collection authority.
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(RSMo 1939 § 11082, A.L. 1945 p. 1820, A.L. 1959 H.B. 106, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2010 H.B. 1316)
Prior revisions: 1929 § 9911; 1919 § 12903; 1909 § 11457
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.050 - Taxes payable in installments — exemption for property taxes paid by financial institutions.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 2001
139.050. Taxes payable in installments — exemption for property taxes paid by financial institutions. —
1. In all constitutional charter cities in this state which have seven hundred thousand inhabitants or more, all current and all delinquent general, school and city taxes may be paid entirely, or in installments of at least twenty-five percent of the taxes, and the delinquent taxes shall bear interest at the rate provided by section 140.100 and shall be subject to the fees provided by law.
2. The director of revenue shall issue receipts for the partial payments.
3. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.
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(RSMo 1939 § 11208, A.L. 1947 V. I p. 538, A.L. 1959 H.B. 106, A.L. 2001 H.B. 738 merged with S.B. 186)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.052 - Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 2001
139.052. Taxes payable in installments may be adopted by ordinance in any county — delinquency, interest rate — payment not to affect right of taxpayer to protest — exemption for property taxes paid by financial institutions. —
1. The governing body of any county may by ordinance or order provide for the payment of all or any part of current and delinquent real property taxes, in such installments and on such terms as the governing body deems appropriate. Additionally, the county legislative body may limit the right to pay such taxes in installments to certain classes of taxpayers, as may be prescribed by ordinance or order. Any delinquent taxes shall bear interest at the rate provided by section 140.100 and shall be subject to the fees provided by law.
2. The county official charged with the duties of the collector shall issue receipts for any installment payments.
3. Installment payments made at any time during a tax year shall not affect the taxpayer's right to protest the amount of such tax payments under applicable provisions of law.
4. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.
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(L. 1989 S.B. 107 § 1, A.L. 1991 H.B. 608, A.L. 2001 H.B. 738 merged with S.B. 186)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.053 - Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions.

Title X TAXATION AND REVENUE
Chapter 139
• Effective - 28 Aug 2001
139.053. Property taxes, how paid — estimates — interest — refunds — exemption for property taxes paid by financial institutions. —
1. The governing body of any county, excluding township counties, may by ordinance or order provide for the payment of all or any part of current real and personal property taxes which are owed, at the option of the taxpayer, on an annual, semiannual or quarterly basis at such times as determined by such governing body.
2. The ordinance shall provide the method by which the amount of property taxes owed for the current tax year in which the payments are to be made shall be estimated. The collector shall submit to the governing body the procedures by which taxes will be collected pursuant to the ordinance or order. The estimate shall be based on the previous tax year's liability. A taxpayer's payment schedule shall be based on the estimate divided by the number of pay periods in which payments are to be made. The taxpayer shall at the end of the tax year pay any amounts owed in excess of the estimate for such year. The county shall at the end of the tax year refund to the taxpayer any amounts paid in excess of the property tax owed for such year. No interest shall be paid by the county on excess amounts owed to the taxpayer. Any refund paid the taxpayer pursuant to this subsection shall be an amount paid by the county only once in a calendar year.
3. If a taxpayer fails to make an installment payment of a portion of the real or personal property taxes owed to the county, then such county may charge the taxpayer interest on the amount of property taxes still owed for that year.
4. Any governing body enacting the ordinance or order specified in this section shall first agree to provide the county collector with reasonable and necessary funds to implement the ordinance or order.
5. Subsection 1 of this section shall not apply to payment for real property taxes by financial institutions, as defined in section 381.410, who pay tax obligations which they service from escrow accounts, as defined in Title 24, Part 3500, Section 17, Code of Federal Regulation, as amended.
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(L. 1998 H.B. 1734 § 50.1500, A.L. 2000 H.B. 1238 merged with S.B. 894, A.L. 2001 H.B. 738 merged with S.B. 186)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.055 - Tax paid by credit card or electronic transfer — fee.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 2007, 2 histories
139.055. Tax paid by credit card or electronic transfer — fee. —
Any county or public water supply district may accept payment by credit card or electronic transfers of funds for any tax, fee, or license payable to the county or district. A county collector or district shall not be required to accept payment by credit card if the credit card bank, processor, or issuer would charge the county or district a fee for such payment. However, a county or district may accept payment by credit card and charge the person making such payment by credit card a fee equal to the fee charged the county or district by the credit card bank, processor, issuer for such payment. A county or district may accept payment by electronic transfer of funds in payment of any tax, fee, or license and charge the person making such payment a fee equal to the fee charged the county or district by the bank, processor, or issuer of such electronic payment.
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(L. 1998 H.B. 1734 § 1, A.L. 2005 H.B. 58 merged with S.B. 210, A.L. 2007 S.B. 22)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.060 - Nonresidents to be furnished statement.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 1939
139.060. Nonresidents to be furnished statement. —
It shall be the duty of the collector to furnish to all nonresident taxpayers a statement of the amount of taxes assessed against any tract of land or town lot in his county for any year or years during which he is collector, and send the same by mail to the address of any person applying to him by letter for the same; and if no taxes are due on any such tracts or lots, he shall answer such letters of inquiry, stating the fact; and whenever any funds are remitted by mail or otherwise to any collector for the payment of any taxes appearing to be due on his tax book, it shall be his duty to receive the same and send a receipt therefor by mail to the person remitting the same; provided, that he may charge all sums which he may have to pay for postage as costs against the person applying or remitting to him, but no other costs.
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(RSMo 1939 § 11083)
Prior revisions: 1929 § 9912; 1919 § 12904; 1909 § 11458
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.070 - Mortgagee or other lienholders — payment of taxes.

Title X TAXATION AND REVENUE
Chapter 139
• Effective - 28 Aug 1939
139.070. Mortgagee or other lienholders — payment of taxes. —
Any person who has a lien by mortgage or otherwise, upon any real property upon which the taxes have not been paid, may pay such taxes and the interest, penalty and costs thereon; and the receipt of the county collector shall constitute an additional lien upon such land, to the amount therein stated; and the amount so paid and the interest thereon at the rate specified in the mortgage or other instrument shall be collectible with, or as a part of, and in the same manner as the amount secured by the original lien.
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(RSMo 1939 § 11163)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.080 - Payment of taxes on part of land — duty of collector — notice and protest.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 1939
139.080. Payment of taxes on part of land — duty of collector — notice and protest. —
1. Any person desiring to pay taxes upon any part or parts of real property heretofore or hereafter assessed as one parcel, or tract, may do so by applying to the county collector, who must carefully investigate and ascertain the relative or proportionate value said part bears to the whole tract assessed, on which basis the assessment must be divided, and taxes collected accordingly; provided, where the assessed valuation of the tract to be divided exceeds two thousand dollars, a notice by registered mail must be given to the several owners interested in said tract, if known, and if no protest against said division be filed with the county collector within twenty days from date of notice, the county collector shall duly accept payment and issue receipt on apportionment as by him made.
2. In cases where protest is filed to said division appeal shall be made to the county commission at their next regular session for final division, and the county collector shall accept and receipt for said taxes as determined and ordered by the county commission.
3. Any person desiring to pay on an undivided interest in any real property may do so by paying to the county collector a sum equal to such proportion of the entire taxes charged on the entire tract as interest paid on bears to the whole.
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(RSMo 1939 § 11163)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 139 - Payment and Collection of Current Taxes › Section 139.090 - Receipt for payment — duplicates — payment on parts of tracts and undivided interests.

Title X TAXATION AND REVENUE
Chapter 139
Effective - 28 Aug 1979
139.090. Receipt for payment — duplicates — payment on parts of tracts and undivided interests. —
1. Whenever any person shall pay taxes charged on the tax book, the collector shall enter such payment in his list, and give the person paying the same a receipt, specifying the name of the person for whom paid, the amount paid, what year paid for, and the property and value thereof on which the same was paid, according to its description on the collector's list, in whole or in part, as the case may be, and the collector shall enter "paid" against each tract or lot of land when he collects the tax thereon. The collector shall charge a fee of one dollar for any duplicate personal tax receipt issued by him.
2. The collector shall receive taxes on part of any lot, piece or parcel of land charged with taxes; provided, the persons paying such tax shall furnish a particular specification of the part, and if the tax on the remainder of such lot and parcel of land shall remain unpaid, the collector shall enter such specification in his return, to the end that the part on which the tax remains unpaid may be clearly known.
3. If payment is made on an undivided share of real estate, the collector shall enter on his record the name of the owner of such share, so as to designate upon whose undivided share the tax has been paid.
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(RSMo 1939 § 11084, A.L. 1979 H.B. 148)
Prior revisions: 1929 § 9913; 1919 § 12905; 1909 § 11459
(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.), 521 S.W.2d 397.