reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.355 - Statement of taxpayer rights, director to compile, contents — distribution.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.355. Statement of taxpayer rights, director to compile, contents — distribution. —
1. The director of revenue shall compile a statement of taxpayer's rights applicable to taxes imposed under the provisions of chapters 143 and 144 and for any other taxes which the director determines such a statement would be sufficiently useful to the general population. Each such statement shall summarize in a clear and concise manner state laws, rules, regulations and procedures of general applicability concerning tax collections, deficiencies, appeals, refunds and other information the director determines is necessary to inform the public of applicable state laws, departmental policies and procedures and taxpayer's rights.
2. Subject to appropriations, the director of revenue may require that the statement of taxpayer's rights be distributed as part of taxpayer instruction manuals, tax notices and other departmental communications with taxpayers as determined appropriate by the director to ensure the statement is widely distributed and available to taxpayers.
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(L. 1992 S.B. 716)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.357 - Postal error cause for late return, no penalty assessed.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.357. Postal error cause for late return, no penalty assessed. —
For purposes of the timely payment of any taxes imposed under the provisions of law and collected by the director of revenue, no additional tax or penalty shall be imposed on any taxpayer or other person or entity lawfully required to make payment of such tax to the director if the payment is delivered by United States mail and the postmaster for the jurisdiction where the payment was mailed verifies in writing the payment was mailed within the prescribed time period, including any extension granted, and was delayed because of an error of the United States postal service and not because of an error by the taxpayer.
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(L. 1992 S.B. 716)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.360 - Electronic transmission, adequate service on director, when.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.360. Electronic transmission, adequate service on director, when. —
Whenever a notice is required to be sent by United States mail to be served on the director of revenue, an electronic transmission known as a "fax" shall be adequate notice by a taxpayer if otherwise timely sent.
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(L. 1992 S.B. 716)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.362 - Advisory opinion to director, tax liability — taxpayer may obtain.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1992
136.362. Advisory opinion to director, tax liability — taxpayer may obtain. —
When determining the tax liability of a taxpayer, the department of revenue shall be permitted to issue, follow or seek an informal advisory opinion from the attorney general or the department's legal counsel, but such informal advisory opinion shall become a matter of record and available to the taxpayer.
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(L. 1992 S.B. 716)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.365 - Appeal, taxpayer's right to, notice to be given, when.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1998
136.365. Appeal, taxpayer's right to, notice to be given, when. —
Subject to chapter 143 and chapter 144, the director shall inform all taxpayers against whom an assessment of additional tax, interest or penalty has been issued of the taxpayer's right to appeal. Such written notification shall accompany each notice of assessment and shall set forth the time period within which the taxpayer must file an appeal, and how to proceed with the appeal should he desire.
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(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.370 - Employee error, cause of late return — no penalty to taxpayer, when.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 1998
136.370. Employee error, cause of late return — no penalty to taxpayer, when. —
Pursuant to chapter 143 and chapter 144, the director shall waive any interest or penalty assessed against any taxpayer when it is determined by the director, the administrative hearing commission, or a court of law that the negligence of an employee of the department resulted in undue delay, as defined by rule or regulation, in either assessing tax or notifying the taxpayer of the liability owed. Such waiver of interest or penalty shall be for that amount attributable to the period of delay and for any time that the penalty or interest is under appeal.
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(L. 1992 S.B. 716, A.L. 1998 H.B. 1301)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.375 - Fair and consistent application of Missouri tax laws.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 2015
136.375. Fair and consistent application of Missouri tax laws. —
Missouri taxpayers shall have the right to fair and consistent application of Missouri tax laws by the department of revenue.
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(L. 2015 H.B. 384)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.380 - Identification number of department employee provided to taxpayer, when.

Title X TAXATION AND REVENUE
Chapter 136
• Effective - 28 Aug 2015
136.380. Identification number of department employee provided to taxpayer, when. —
Any employee of the department of revenue which communicates with an individual taxpayer either in writing or by telephone shall provide the taxpayer with an identifying number associated with the employee. The director may develop the identifying procedure by policy.
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(L. 1992 S.B. 716, A.L. 2015 H.B. 384)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.400 - Excess revenue, certification.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1996
136.400. Excess revenue, certification. —
The excess revenue to be refunded shall include all revenue in excess of the limit established in Article X, Section 18, Paragraph (a) of the Missouri Constitution collected during a fiscal year. The office of administration shall certify the amount of excess revenue to be refunded and certify annually to the general assembly in itemized list and definition of all sources and dollar amounts of total state revenue. Once a source of revenue has been certified as total state revenue by the office of administration, such source shall remain total state revenue in subsequent years unless the source is
*
subsequently excluded from total state revenue pursuant to Article X, Section 18(c) of the Missouri Constitution. The amount of excess revenue to be refunded is subject to appeal according to Article X, Section 23 of the Missouri Constitution.
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(L. 1996 S.B. 500)
*Word "in" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 136 - Collection of State Taxes › Section 136.405 - Annual return defined — the filing of amended return after certain date not to be included.

Title X TAXATION AND REVENUE
Chapter 136
Effective - 28 Aug 1996
136.405. Annual return defined — the filing of amended return after certain date not to be included. —
The phrase
"annual returns filed following the close of such fiscal year"
, as used in Article X, Section 18, shall mean the last timely income tax returns which are filed and paid by the following June thirtieth. Amended returns filed after June thirtieth shall not be included in calculating the pro rata distribution amounts pursuant to Article X, Section 18, Paragraph (b). Returns filed for any part of a year shall be included.
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(L. 1996 S.B. 500)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.015 - Classification of property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.015. Classification of property. —
All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property.
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(L. 1945 p. 1799 § 2)
CROSS REFERENCE:
Property classified for taxation, Const. Art. X § 4(a) to 4(d)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.017 - Agricultural and horticultural property, how assessed.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2018, 2 histories
137.017. Agricultural and horticultural property, how assessed. —
1. For general property assessment purposes, the true value in money of land which is in use as agricultural and horticultural property, as defined in section 137.016, shall be that value which such land has for agricultural or horticultural use. The true value of buildings or other structures customarily associated with farming, agricultural, and horticultural uses, excluding residential dwellings and related land, shall be added to the use value of the agricultural and horticultural land to determine the value of the agricultural and horticultural property under sections 137.017 to 137.021.
2. After it has been established that the land is actually agricultural and horticultural property, as defined in section 137.016, and is being valued and assessed accordingly, the land shall remain in this category as long as the owner of the land complies with the provisions of sections 137.017 to 137.021.
3. Continuance of valuation and assessment for general property taxation under the provisions of sections 137.017 to 137.021 shall depend upon continuance of the land being used as agricultural and horticultural property, as defined in section 137.016, and compliance with the other requirements of sections 137.017 to 137.021 and not upon continuance in the same owner of title to the land.
4. For general property assessment purposes, the true value in money of vacant and unused land which is classified as agricultural and horticultural property under subsection 3 of section 137.016 shall be its fair market value. This subsection shall not apply to any reliever airport.
5. For general property assessment purposes, the true value in money of a reliever airport shall be that value which such land has for agricultural or horticultural use.
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(L. 1975 S.B. 203 § 1, A.L. 1983 S.B. 63, et al., A.L. 1989 H.B. 181 & 633, A.L. 2018 S.B. 881)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.018 - Certain merchandise exempt from ad valorem taxes.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2015
137.018. Certain merchandise exempt from ad valorem taxes. —
1. As used in this section, the term
"merchandise"
shall include short-term rentals of equipment and other merchandise offered for short-term rentals by rental companies under 532412 or 532210 of the 2012 edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget, which will subsequently or ultimately sell such merchandise or equipment. As used in this section, the term
"short-term rental"
shall mean rentals for a period of less than three hundred sixty-five consecutive days, for an undefined period, or under an open-ended contract.
2. For the purposes of Article X, Section 6 of the Constitution of Missouri, all merchandise held or owned by a merchant whether or not currently subject to a short-term rental and which will subsequently or ultimately be sold shall be considered inventory and exempt from ad valorem taxes.
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(L. 2015 H.B. 613 merged with H.B. 616)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.022 - Private car company, defined — subject to assessment and taxation, manner.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 13 May 1994, see footnote
137.022. Private car company, defined — subject to assessment and taxation, manner. —
1. As used in this section,
"private car company"
means any person, association, company or corporation, not being the owner or lessee of a railroad or street railway company, engaged in the business of furnishing or leasing any railroad cars, except dining, buffet, chair, parlor, palace or sleeping cars, which are used in the operation of any railroad or street railway company, wholly or partly within this state, or when owning and operating, or operating, any railroad freight, refrigerator or tank car on railway lines in this state for the transportation of his or its goods, wares, merchandise or products. As used in this section,
"commission"
, means the Missouri state tax commission.
2. The property of private car companies is subject to assessment and ad valorem taxation; however, the equipment owned by such companies known as "flanged wheel equipment" shall be assessed by the commission and shall be taxed in the manner provided in this section.
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(L. 1992 S.B. 630, A.L. 1994 H.B. 1161 § 137.022 subsecs. 1, 2)
Effective 5-13-94
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.023 - Rules and regulations — promulgation, procedure.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1995, 2 histories
137.023. Rules and regulations — promulgation, procedure. —
No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024.
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(L. 1994 H.B. 1161, A.L. 1995 S.B. 3)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.030 - Levy for library purposes.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1984
137.030. Levy for library purposes. —
1. Any county, or other political subdivision otherwise authorized by law to support and conduct a library, may levy for library purposes in addition to the limits prescribed in Article X of the Constitution a rate of taxation on all property subject to its taxing powers in an amount as now or hereafter prescribed by law; provided, that political subdivisions now having or hereafter having a population of not less than two hundred thousand inhabitants nor more than six hundred thousand inhabitants according to the last federal decennial census are authorized to levy for library purposes a rate which shall not exceed ten cents on the hundred dollars assessed valuation, annually, on all taxable property in such subdivision and may, upon compliance with the provisions of subsection 2 of this section, levy an additional tax, annually, on all taxable property in such subdivision.
2. In political subdivisions now having or hereafter having a population of not less than two hundred thousand inhabitants nor more than six hundred thousand inhabitants according to the last federal decennial census and levying the full tax of ten cents for library purposes provided for in subsection 1, the governing board or other governing body of the political subdivision may submit the question to the voters.
3. The question shall be submitted in substantially the following form:
Shall the ______ (name of governing board or other governing body) of ______ (name of political subdivision) be authorized to levy a ______ cent tax over the present ______ cent tax for the free public library?
4. If a majority of all of the votes cast on the question is for the proposed grant of additional authority to levy tax, the governing board or other governing body of the political subdivision may thereafter annually levy a tax within the limitation of the authority granted, the tax to be collected in like manner with other taxes for the political subdivision.
5. Nothing contained in this section or done pursuant to its provisions shall be construed to waive or satisfy the duty of the general assembly, under Section 10 of Article IX of the Constitution of this state, to grant aid to any free public library supported by the political subdivision, in such manner and in such amounts as may be provided by law. Any tax rate authorized hereunder may, pursuant to Section 11(c) of Article X of the Constitution of this state, be levied in excess of the rates of taxation authorized by law for general municipal, county or school purposes of the political subdivision.
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(L. 1945 p. 1387 § 1, A.L. 1971 S.B. 33, A.L. 1972 S.B. 450, A.L. 1978 H.B. 971, A.L. 1979 H.B. 215, A.L. 1982 S.B. 495, A.L. 1984 H.B. 856 & 1358)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.035 - What taxes to be assessed, levied, and collected in counties.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.035. What taxes to be assessed, levied, and collected in counties. —
The following named taxes shall hereafter be assessed, levied and collected in the several counties in this state, and only in the manner, and not to exceed the rates prescribed by the constitution and laws of this state, viz: The state tax and taxes necessary to pay the funded or bonded debt of the state, county, township, municipality, road district, or school district, the taxes for current expenditures for counties, townships, municipalities, road districts and school districts, including taxes which may be levied for library, hospitals, public health, recreation grounds and museum purposes, as authorized by law.
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(RSMo 1939 § 11040, A.L. 1945 p. 1778)
Prior revisions: 1929 § 9867; 1919 § 12859; 1909 § 11416
CROSS REFERENCES:
Agricultural and mechanical societies, special tax may be levied, when, 262.500, 262.510
Drainage districts, authority to levy tax, when, Chap. 242 and 243
Fire protection district, board to have power to levy and collect taxes, 321.230 to 321.270, 321.290
Health center and hospital, county tax authorized to maintain, Chap. 205
Johnson grass control, levy of tax by county, township or special road district, 263.265
Levee districts, tax levies authorized, 245.175 to 245.195, 245.475 to 245.485
Library districts, tax levy authorized, 182.010, 182.020, 182.100
Road districts, disincorporated districts, taxes to pay principal and interest on bonds, 233.165
Road districts, taxes in road districts under contract system, how paid, 231.250
Sanitary districts, special drainage tax authorized, 248.120
School districts, Chap. 164
Soil conservation subdistrict, tax levy for improvements, 278.250
Street light maintenance district, board to have power to levy and collect taxes, 235.160 to 235.200, 235.230
Township board to file estimate of expenses with county, 65.380
Township hospital, tax authorized, 205.460, 205.550
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.037 - Levy to pay cost of property reevaluation — election — form of ballot.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1986
137.037. Levy to pay cost of property reevaluation — election — form of ballot. —
1. The county commission of any county may, at any election, submit to the voters of the county a proposition to authorize a levy not to exceed two mills on the dollar of assessed valuation of all tangible property taxable by the county to pay the cost of contracting with a private person or firm to reevaluate all real property subject to taxation by that county or to provide funding for that portion of all costs of the assessor's office which would otherwise be paid from county general revenues.
2. The question shall be submitted in substantially the following form:
Shall the county commission be authorized to levy a tax not to exceed twenty cents on the hundred dollars assessed valuation on all property taxable by the county to provide funds annually to pay the cost of assessing and equalizing real property values subject to taxation by the county?
3. If the question receives a majority of the votes cast thereon, the county commission may impose a levy for that purpose, the proceeds of which shall be placed in the assessment fund.
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(L. 1965 p. 254 §§ 1 to 4, A.L. 1978 H.B. 971, A.L. 1986 S.B. 476)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.040 - Procedure for assessing, levying, and collecting additional taxes — limitations — conditions.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 02 Jan 1979, see footnote
137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. —
1. No other tax for any purpose shall be assessed, levied or collected, except under the following limitations and conditions, viz: The prosecuting attorney or county counselor of any county, upon the request of the county commission of such county (which request shall be of record with the proceedings of said commission, and such commission being first satisfied that there exists a necessity for the assessment, levy and collection of other taxes than those enumerated and specified in section 137.035) shall present a petition to the circuit court of his county, setting forth the facts and specifying the reasons why such other tax or taxes should be assessed, levied and collected; and such circuit court, upon being satisfied of the necessity for such other tax or taxes, and that the assessment, levy and collection thereof will not be in conflict with the constitution and laws of this state, shall make an order directed to the county commission of such county, commanding such commission to have assessed, levied and collected such other tax or taxes, and shall enforce such order by mandamus or otherwise.
2. Such order, when so granted, shall be a continuous order, and shall authorize the annual assessment, levy and collection of such other tax or taxes for the purposes in the order mentioned and specified, and until such order be modified, set aside and annulled by the circuit court granting the same; provided, that no such order shall be modified, set aside or annulled, unless it shall appear to the satisfaction of such circuit court that the taxes so ordered to be assessed, levied and collected are not authorized by the constitution and laws of this state, or unless it shall appear to said circuit court that the necessity for such other tax or taxes, or any part thereof, no longer exists.
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(RSMo 1939 § 11041, A.L. 1945 p. 1778, A.L. 1978 H.B. 1634)
Prior revisions: 1929 § 9868; 1919 § 12860; 1909 § 11417
Effective 1-2-79
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.045 - Assessment, levy, and collection not to be made except as provided — penalty.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.045. Assessment, levy, and collection not to be made except as provided — penalty. —
1. Any county commissioner or other county officer in this state who shall assess, levy or collect, or who shall attempt to assess, levy or collect, or cause to be assessed, levied or collected, any tax or taxes other than those specified and enumerated in section 137.035, without being first ordered so to do by the circuit court of the county, or the judge thereof, in the express manner provided and directed in section 137.040, shall be guilty of a misdemeanor, and upon conviction thereof, shall be punished by a fine not less than five hundred dollars, and, in addition to such punishment, his office shall become vacant; and the method provided in section 137.040 for the assessment, levy and collection of any tax or taxes not enumerated and specified in section 137.035, shall be the only method known to the law whereby such tax or taxes may be assessed or collected, or ordered to be assessed, levied or collected.
2. This section shall be construed to extend and apply to the county commission of any county, as well as to any commissioner thereof, and to extend and apply to the county board of equalization, and to any other body holding or exercising any county office or public trust in the county, under the constitution and laws of this state.
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(RSMo 1939 § 11042, A.L. 1945 p. 1778)
Prior revisions: 1929 § 9869; 1919 § 12861; 1909 § 11418
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.055 - County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008, 2 histories
137.055. County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect. —
1. After the assessor's book of each county, except in any city not within a county or any county with a charter form of government, shall be corrected and adjusted according to law, but not later than September twentieth, of each year, the county governing body shall ascertain the sum necessary to be raised for county purposes, and fix the rate of taxes on the several subjects of taxation so as to raise the required sum, and the same to be entered in the proper columns in the tax book. Any city not within a county and any county with a charter form of government shall set the tax rate by October first of each year for each calendar year after December 31, 2008.
2. Prior to fixing the rate of taxes, as provided in this section, the county governing body shall hold a public hearing on the proposed rate of taxes at which citizens shall be heard. A notice stating the time and place for the hearing shall be published in at least one newspaper qualified under the laws of Missouri of general circulation in the county at least seven days prior to the date of the hearing. The notice shall include the aggregate assessed valuation by category of real, total personal and other tangible property in the county as entered in the tax book for the fiscal year for which the tax is to be levied, the aggregate assessed valuation by category of real, total personal and other tangible property in the county for the preceding taxable year, the required sums to be raised from the property tax for each purpose for which the county levies taxes as approved in the budget adopted under chapter 50, the proposed rate of taxes which will produce substantially the same revenues as required by the budget, and the increase in tax revenue realized due to an increase in assessed value as a result of new construction and improvement, and the increase, both in dollar value and percentage, in tax revenue as a result of reassessment if the proposed tax rate is adopted. Failure of any taxpayer to appear at said hearing shall not prevent the taxpayer from pursuit of any other legal remedy otherwise available to the taxpayer. Nothing in this subsection absolves county governing bodies of responsibilities under section 137.073 nor to adjust tax rates in event changes in assessed valuation occur that would alter the tax rate calculations.
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(RSMo 1939 § 11044, A.L. 1945 p. 1778, A.L. 1976 H.B. 1162, A.L. 2007 S.B. 22, A.L. 2008 S.B. 711)
Prior revisions: 1929 § 9871; 1919 § 12863; 1909 § 11420
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.060 - Action of county commission to be entered of record.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.060. Action of county commission to be entered of record. —
Whenever the county commission ascertains the amount to be raised for county purposes, and fixes the rate of county taxes, it shall cause the same to be entered of record, so as to show the whole amount to be raised.
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(RSMo 1939 § 11045, A.L. 1945 p. 1778, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9872; 1919 § 12864; 1909 § 11421
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.065 - Limit of county taxes — increase, election, ballot — reduction not necessary, when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1990
137.065. Limit of county taxes — increase, election, ballot — reduction not necessary, when. —
1. For county purposes the annual tax on property, not including taxes for the payment of valid bonded indebtedness or renewal bonds issued in lieu thereof, shall not exceed the rates herein specified: In counties having three hundred million dollars or more assessed valuation and having by operation of law attained the classification of a county of the first class, the rates shall not exceed thirty-five cents on the hundred dollars assessed valuation; and in all other counties, the rate shall not exceed fifty cents, except that in any county the maximum rates of taxation as limited in this section may be increased for not to exceed four years, when the rate and purpose of the increase are submitted to a vote and two-thirds of the voters of the county voting thereon shall vote therefor.
2. County commissions are hereby authorized to submit the question of increasing maximum tax rates herein specified, and shall submit the question when petitioned therefor by not less than ten percent of the voters of the county as determined by the total vote cast for governor in the last preceding general election for governor.
3. The question shall be submitted in substantially the following form:
Shall there be a levy for county purposes of ______ on the hundred dollars assessed valuation?
4. For any county, which by operation of law attains the classification of a county of the first class on or after January 1, 1991, which has a tax rate ceiling at or below thirty-five cents by application of section 137.073 or 137.115, whichever is applicable, it shall not be necessary to further reduce such county's tax rate due to the attainment of such first class county status.
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(RSMo 1939 § 11046, A.L. 1943 p. 1008, A.L. 1945 p. 1778, A.L. 1947 V. I p. 539, A.L. 1947 V. II p. 422, A.L. 1975 H.B. 846, A.L. 1978 H.B. 971, A.L. 1990 H.B. 1817)
Prior revisions: 1929 § 9873; 1919 § 12865; 1909 § 11422
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.070 - Apportionment in counties having township organization.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.070. Apportionment in counties having township organization. —
In all counties in this state which have now or may hereafter adopt township organization, if the amount of revenue desired and estimated by the county commission for county purposes and the amount desired and estimated by any township board for township purposes shall together exceed the rate percent on the one hundred dollars valuation allowed by Section 11 of Article X of the Constitution of Missouri for county purposes, then it shall be the duty of the county commission to apportion the tax for county purposes between the county organization and the township organization in the following manner, to wit: Eighty percent of the taxes which may be legally levied for county purposes shall be apportioned to the county organization for county purposes, and twenty percent of such taxes shall be apportioned to the township organization for the purposes provided by section 65.360 of the township organization law, as specified by the township board; but the combined rate for both the county and township organizations shall not exceed the maximum rate provided by the constitution.
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(RSMo 1939 § 11047, A.L. 1945 p. 1778)
Prior revisions: 1929 § 9875; 1919 § 12867; 1909 § 11424
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.072 - School districts and political subdivisions may increase tax ceiling by vote of governing body, when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1986
137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when. —
It is the intent of the general assembly under authority of Section 10(c) of Article X of the Constitution of Missouri that a political subdivision, including a school district, may increase its tax rate ceiling by a vote of its governing body in any year in which the assessed valuation of the political subdivision is reduced due to changes in value under this subdivision, provided such increase in tax rates does not exceed a rate limit specified in statute or the constitution or levels previously approved by voters.
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(L. 1986 S.B. 751 § 1 subsec. 2)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.074 - Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1983
137.074. Merchants' and manufacturers' personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information. —
1. For the purpose of determining any tax rate under section 137.073, or other applicable provisions of the statutes or constitution of this state, the tax revenue from any personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments which falls in the category of personal property exempted from taxation under Subsection 1 of Section 6 of Article X of the Constitution of Missouri shall not be included in the prior year's tax revenues used in determining tax rates for use after the effective date of the exemption of such personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments.
2. In order to implement the mandate of the voters of this state in their approval of Section 6 of Article X of the Missouri Constitution, all county and municipal officers charged with assessing property, extending tax charges, and collecting property taxes shall so arrange tax assessment forms, records, and receipts in a manner that will identify separately the personal property of manufacturers, refiners, distributors, wholesalers, and retail merchants and establishments which falls into the category of personal property exempted from taxation under Subsection 1 of Section 6 of Article X of the Constitution of Missouri. Such records shall be separately maintained for the tax year 1984 and in each subsequent tax year until the exemption provided in Subsection 1 of Section 6 of Article X of the Constitution of Missouri becomes effective.
3. In order to implement the mandate of the voters of this state in their approval of Section 4(b) of Article X of the Missouri Constitution, all county assessors shall note in their records the assessed valuation of each parcel of real property immediately prior to December 31, 1984, and the true value in money of each parcel of real property as of December 31, 1984, and the subclass which each parcel of real property was in immediately prior to December 31, 1984, and the subclass which each parcel of real property was in as of December 31, 1984. As used in this subsection, the term
"true value in money"
, when applied to agricultural and horticultural property, shall be that value determined under sections 137.017 to 137.026.
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(L. 1983 S.B. 63, et al.)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.075 - What property liable for taxes.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.075. What property liable for taxes. —
Every person owning or holding real property or tangible personal property on the first day of January, including all such property purchased on that day, shall be liable for taxes thereon during the same calendar year.
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(RSMo 1939 § 10940, A.L. 1945 p. 1799 § 4)
Prior revisions: 1929 § 9746; 1919 § 12756; 1909 § 11338
(1974) Held that facts in this case showed lessor to be "owner" and liable for ad valorem personal property tax. RCA Corporation v. State Tax Commission of Missouri (Mo.) 513 S.W.2d 313.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.076 - Valuation by assessor, factors to be considered — income-based approach for assessment of parcels.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2015, 2 histories
137.076. Valuation by assessor, factors to be considered — income-based approach for assessment of parcels. —
1. In establishing the value of a parcel of real property the county assessor shall consider current market conditions and previous decisions of the county board of equalization, the state tax commission or a court of competent jurisdiction that affected the value of such parcel. For purposes of this section, the term
"current market conditions"
, shall include the impact upon the housing market of foreclosures and bank sales.
2. In establishing the value of a parcel of real property, the county assessor shall use an income-based approach for assessment of parcels of real property with federal or state imposed restrictions in regard to rent limitations, operations requirements, or any other restrictions imposed upon the property in connection with:
(1) The property being eligible for any income tax credits under Section 42 of the Internal Revenue Code of 1986, as amended;
(2) Property constructed with the use of the United States Department of Housing and Urban Development HOME investment partnerships program;
(3) Property constructed with the use of incentives provided by the United States Department of Agriculture Rural Development; or
(4) Property receiving any other state or federal subsidies provided with respect to use of the property for housing purposes.
­­For the purposes of this subsection, the term
"income-based approach"
shall include the use of direct capitalization methodology and computed by dividing the net operating income of the parcel of property by an appropriate capitalization rate not to exceed the average of the current market data available in the county of said parcel of property. Federal and state tax credits or other subsidies shall not be used when calculating the capitalization rate. Upon expiration of a land use restriction agreement, such parcel of property shall no longer be subject to this subsection.
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(L. 1993 H.B. 541 § 1, A.L. 2012 H.B. 1818, A.L. 2015 H.B. 613)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.079 - Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2005
137.079. Business personal property, excludes from total assessed valuation a portion of assessed valuation for property subject to appeal. —
Prior to setting its rate or rates as required by section 137.073, each taxing authority shall exclude from its total assessed valuation seventy-two percent of the total amount of assessed value of
*
business personal property that is the subject of an appeal at the state tax commission or in a court of competent jurisdiction in this state. This exclusion shall only apply to the portion of the assessed value of business personal property that is disputed in the appeal, and shall not exclude any portion of the same property that is not disputed. If the taxing authority uses a multirate approach as provided in section 137.073, this exclusion shall be made from the personal property class. The state tax commission shall provide each taxing authority with the total assessed value of business personal property within the jurisdiction of such taxing authority for which an appeal is pending no later than August twentieth of each year. Whenever any appeal is resolved, whether by final adjudication or settlement, and the result of the appeal causes money to be paid to the taxing authority, the taxing authority shall not be required to make an additional adjustment to its rate or rates due to such payment once the deadline for setting its rates, as provided by this chapter, has passed in a taxable year, but shall adjust its rate or rates due to such payment in the next rate setting cycle to offset the payment in the next taxable year. For the purposes of this section, the term
"business personal property"
means tangible personal property which is used in a trade or
**
business or used for production of income and which has a determinable life of longer than one year except that supplies used by a business shall also be considered business personal property, but shall not include livestock, farm machinery, property subject to the motor vehicle registration provisions of chapter 301, property subject to the tables provided in section 137.078, the property of rural electric cooperatives under chapter 394, or property assessed by the state tax commission under chapters 151, 153, and 155, section 137.022, and sections 137.1000 to 137.1030.
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(L. 2005 H.B. 58 § 137.071 merged with H.B. 461 merged with S.B. 210 § 137.071)
*Word "to" appears in original rolls of H.B. 461, 2005.
** Word "of" appears in original rolls of H.B. 461, 2005.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.080 - Annual assessment date — subclasses of tangible personal property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 31 Dec 1985, see footnote
137.080. Annual assessment date — subclasses of tangible personal property. —
Real estate and tangible personal property shall be assessed annually at the assessment which commences on the first day of January. For purposes of assessing and taxing tangible personal property, all tangible personal property shall be divided into the following subclasses:
(1) Grain and other agricultural crops in an unmanufactured condition;
(2) Livestock;
(3) Farm machinery;
(4) Vehicles, including recreational vehicles, but not including manufactured homes, as defined in section 700.010, which are actually used as dwelling units;
(5) Manufactured homes, as defined in section 700.010, which are actually used as dwelling units;
(6) Motor vehicles which are eligible for registration and are registered as historic motor vehicles under section 301.131;
(7) All taxable tangible personal property not included in subclass (1), subclass (2), subclass (3), subclass (4), subclass (5), or subclass (6).
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(RSMo 1939 § 10970, A.L. 1945 p. 1774, A.L. 1959 H.B. 108, A.L. 1983 S.B. 63, et al., A.L. 1985 S.B. 152)
Prior revisions: 1929 § 9779; 1919 § 12789; 1909 § 11371
Effective 12-31-85
(1959) Since each year's tax assessment is a separate determination and statutory provisions for review thereof are adequate, equity will not intervene because similar issues in successive years may be involved. Cupples-Hesse Corp. v. Bannister (Mo.), 322 S.W.2d 817.
(1979) Where a part of a building owned by a not-for-profit hospital was used for hospital purpose and a part for private medical practice, only the portion used exclusively for purposes purely charitable and on a not-for-profit basis would be exempt from property tax. Barnes Hospital v. Leggett (Mo.), 589 S.W.2d 241.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.081 - New political subdivisions, assessment, effective when.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2015
137.081. New political subdivisions, assessment, effective when. —
For purposes of assessment under this chapter, any new political subdivision that is created by approval of the voters before July first of any assessment year shall be considered effective for assessment purposes upon certification of such vote. If the new political subdivision is created by approval of the voters on or after July first of the current assessment year, the new political subdivision shall be considered effective for assessment purposes in the following assessment year.
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(L. 2015 H.B. 616)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.083 - Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2003
137.083. Assessor in counties of third classification may make changes in assessor's book, when, content, effective when county elects to adopt. —
1. In any county of the third classification, the assessor may make changes to the assessor's book after the date of delivery pursuant to section 137.245. The assessor may only make such changes if the ownership of a parcel of real property has changed since the latest entry in the assessor's book. An ownership change shall include both a full and a partial divestment of such real property and any additions thereto to a subsequent owner. The change to the assessor's book shall be limited to reallocating the assessed valuation of the property before such full or partial divestment among the prior and current owners to reflect such full or partial divestment.
2. Any increase in assessed valuation resulting from the implementation of the provisions of this section shall be considered new construction and improvements under the provisions of this chapter.
3. Subsections 1 and
*
2 of this section shall be effective in those counties of the third classification in which the governing body of such county elects to adopt a proposal to implement the provisions of subsections 1 and
*
2 of this section.
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(L. 2003 S.B. 122)
*Word "to" appears in original rolls.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.085 - Government lands become taxable, when — state lien on real property, extent of.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.085. Government lands become taxable, when — state lien on real property, extent of. —
1. Government lands entered or located on prior to the first day of January shall be taxable for that year and every year thereafter; school and swamp land and lots shall become taxable whenever the county sells, conveys or agrees to convey its title.
2. Real property shall in all cases be liable for the taxes thereon, and a lien is hereby vested in favor of the state on all real property for all taxes thereon, which lien shall accrue and become a fixed encumbrance as soon as the amount of the taxes is determined by assessment and levy, and said lien shall be enforced as provided by law; said lien shall continue to be enforced until all taxes, forfeitures, back taxes and costs shall be fully paid or the land sold or released as provided by law.
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(RSMo 1939 § 10941, A.L. 1945 p. 1799 § 7)
Prior revisions: 1929 § 9747; 191 § 12757; 1909 § 11339
(1975) Good faith purchaser takes free from lien when collector by error showed no tax due. Rottjakob v. Leachman (Mo.) S.W.2d 397.