reglab/statecodes huggingface dataset:
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.260 - County clerk to correct tax book.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.260. County clerk to correct tax book. —
The clerk of the county commission shall immediately correct the tax book, under any order which may be made by the commission in pursuance of section 137.270. If, by the correction, any alteration is made in the value of the property or the amount of the taxes, he shall certify the correction to the director of revenue, who shall, on the settlement, allow the collector credit for any sum to which the correction entitles him.
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(RSMo 1939 § 10999, A.L. 1945 p. 1782 § 25, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9809; 1919 § 12818; 1909 § 11400
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.265 - Assessment not illegal because of informality in making.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.265. Assessment not illegal because of informality in making. —
An assessment of property or charges for taxes thereon shall not be considered illegal on account of any informality in making the assessment, or in the tax lists, or on account of the assessment not being made or completed within the time required by law.
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(RSMo 1939 § 10980, A.L. 1945 p. 1782 § 21)
Prior revisions: 1929 § 9791; 1919 § 12801; 1909 § 11383
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.270 - County commission to hear and determine erroneous assessments.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.270. County commission to hear and determine erroneous assessments. —
The county commission of each county may hear and determine allegations of erroneous assessment, or mistakes or defects in descriptions of lands, at any term of the commission before the taxes are paid, on application of any person who, by affidavit, shows good cause for not having attended the county board of equalization for the purpose of correcting the errors or defects or mistakes. If any lot of land or any portion thereof has been erroneously assessed twice for the same year, the county commission shall release the owner or claimant thereof upon the payment of the proper taxes. Valuations placed on property by the assessor or the board of equalization shall not be deemed to be erroneous assessments under this section.
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(RSMo 1939 § 10998, A.L. 1945 p. 1782 § 24, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9808; 1919 § 12817; 1909 § 11399
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.275 - Appeals to county board of equalization — lodged where.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008
137.275. Appeals to county board of equalization — lodged where. —
Every person who thinks himself aggrieved by the assessment of his property may appeal to the county board of equalization, in person, by attorney or agent, or in writing. Such appeals shall be lodged with the county board of equalization on or before the second Monday in July.
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(RSMo 1939 § 10992, A.L. 1945 p. 1782 § 44, A.L. 2008 S.B. 711)
Prior revisions: 1929 § 9802; 1919 § 12812; 1909 § 11394
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.285 - Double assessment for making fraudulent list.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.285. Double assessment for making fraudulent list. —
If any person shall, with intent to defraud, deliver to any assessor a false list of his property, it shall be the duty of the assessor to give notice thereof, in writing, to the county board of equalization; which board shall, on receiving such notice, give notice thereof to the person who shall have furnished such false list, which notice shall specify the particulars in which said list is alleged to be false, and shall fix a time for a hearing of the matter, on which day the person aforesaid shall have the right to appear and defend against such charge. If it appears that such person is not guilty as charged, the said board shall dismiss the matter. If it appears that such person is guilty as charged, it shall be the duty of said board of equalization to ascertain the true amount and value of all property of such person subject to taxation, and to tax the same as similar property of other persons is taxed, and in addition may, by way of penalty for furnishing such false list, double the amount of taxes thus ascertained against such person; and such person shall be required to pay such double amount, and shall in addition thereto be liable to be punished for perjury.
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(RSMo 1939 § 10956, A.L. 1945 p. 1782 § 13)
Prior revisions: 1929 § 9762; 1919 § 12772; 1909 § 11354
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.290 - Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1998
137.290. Clerk to extend taxes in assessor's book, authentication as tax book, delivery to collector — electronic format authorized. —
1. The clerk of the county commission in each county, upon receipt of the certificates of the rates levied by the county commission, school districts and other political subdivisions authorized by law to make levies or required by law to certify levies to the county commission or clerk of the county commission, shall then extend the taxes in the assessor's book, in proper columns prepared for the extensions, according to the rates levied. The assessor's book, with the taxes so extended therein, shall be authenticated by the seal of the commission as the tax book for the use of the collector. If the assessor's book is in two or more volumes the extension shall be made in all the volumes, and each volume shall be authenticated by the clerk with the seal of the commission. The clerk shall, on or before the thirty-first day of October of each year, deliver the tax book with the rates extended therein to the collector, who shall give receipt therefor to the clerk. The county clerk shall charge the collector with the whole amount of the tax books delivered. Upon a failure to make out the extension of taxes in the assessor's books and deliver them to the collector not later than October thirty-first, the county commission shall deduct twenty percent from the amount of fees which are due the clerk for making the extension. Such assessor's book, with the taxes so extended therein, shall be called the "tax book".
2. The assessor's book or tax book may also be prepared in an electronic version or format.
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(RSMo 1939 §§ 11048, 11052, A.L. 1945 p. 1817, A.L. 1945 p. 1958, A.L. 1959 H.B. 108, A.L. 1998 S.B. 652)
Prior revisions: 1929 §§ 9876, 9880; 1919 §§ 12868, 12872; 1909 §§ 11425, 11429
(1971) Duty of making assessment and extending levy on county tax book for school district by clerk of county court is ministerial. State v. Conley (A.), 470 S.W.2d 170.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.295 - Clerk to make statement.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.295. Clerk to make statement. —
When the books or lists for the collectors are completed, the county clerks shall make a complete statement of the assessment and taxes charged, on blanks and in conformity to instructions furnished by the director of revenue. The collector shall subscribe a receipt for the tax book on the statement. The clerk shall record the statement and forward it to the director of revenue, and forward a copy thereof to the state tax commission.
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(RSMo 1939 §§ 11049, 11053, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959 H.B. 108)
Prior revisions: 1929 §§ 9877, 9881; 1919 §§ 12869, 12873; 1909 §§ 11426, 11430
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.300 - Supplemental tax book.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.300. Supplemental tax book. —
If, for any cause, there has been a failure to levy the state, county, school or other taxes, or any portion thereof, or to extend and authenticate the taxes for the use of the collector, or to deliver to the collector a proper tax book for the collection of the taxes, as required by law, in any county for any year or years, the clerk of the county commission of the county for the time being, when so required for the state taxes by the state tax commission, and for the county, school or other taxes by the county commission, shall make a supplemental tax book for the year or years. The supplemental tax book shall be made upon the assessments for the year or years for which the taxes should have been levied, or if there has been a failure to assess the property, upon the assessment made as required by section 137.175. The taxes for each year shall be in a separate book and shall be levied for the state, county, school and other taxes, or portions of the taxes that were not levied and collected at the proper time. In making the supplemental tax book, and in all subsequent proceedings thereon, the county commission, clerk of the county commission and the collector shall be governed by the law in force for the same duties, and shall receive the compensation that is provided by law for similar duties. If the taxes or any portion of them have been paid upon defective or illegal tax books, the amounts so paid shall not be charged in the supplemental tax books, and if the taxes have been paid in full upon any property, the taxes, with the description of the property and the name of the owner thereof, shall be omitted from the supplemental tax book.
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(RSMo 1939 § 11050, A.L. 1945 p. 1817, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9878; 1919 § 12870; 1909 § 11427
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.305 - Supplemental tax book same validity and force.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.305. Supplemental tax book same validity and force. —
Any such subsequent supplemental tax book shall have the same validity and force and entail the same obligations and penalties as the tax book made at the regular time under the provisions of this chapter.
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(RSMo 1939 § 11051, A.L. 1945 p. 1817)
Prior revisions: 1929 § 9879; 1919 § 12871; 1909 § 11428
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.320 - Penalty for clerk's neglect or refusal — evidence.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.320. Penalty for clerk's neglect or refusal — evidence. —
If the clerk neglects or refuses to transmit the abstract as required by section 137.295, he shall forfeit to the state the sum of one hundred dollars, to be recovered in its name by civil action. The certificate of the director of revenue, authenticated by the seal of his office, setting forth the failure to comply with section 137.295, is prima facie evidence of the facts certified on the trial of the action.
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(RSMo 1939 § 11054, A.L. 1945 p. 1817, A.L. 1947 V. II p. 429, A.L. 1959 H.B. 108)
Prior revisions: 1929 § 9882; 1919 § 12874; 1909 § 11431
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.325 - Sections 137.325 to 137.420 applicable to first class counties.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.325. Sections 137.325 to 137.420 applicable to first class counties. —
The provisions of sections 137.325 to 137.420 shall apply only to counties within the first class as provided by law.
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(L. 1945 p. 1930 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.335 - Blanks for assessment to be designed by state tax commission — time of making assessment.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008
137.335. Blanks for assessment to be designed by state tax commission — time of making assessment. —
The state tax commission shall design the necessary assessment blanks, which shall contain a classification of all tangible personal property, and the blanks shall be furnished to the county assessor sixty days before January first of each year. After receiving the form of the assessment blanks, the assessor or his deputies shall, between the first day of January and the first day of July of each year, make and complete a list of all real and tangible personal property taxable by the county and assess the property at its true value in money.
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(L. 1945 p. 1930 § 4, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.340 - Taxpayer to file return listing all tangible personal property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 09 Jul 1992, see footnote
137.340. Taxpayer to file return listing all tangible personal property. —
Every person, corporation, partnership or association, subject to taxation under the laws of this state, owning or controlling tangible personal property taxable by any such county, except merchants and manufacturers, and except railroads, public utilities, pipeline companies or any other person or corporation subject to special statutory tax requirements, who shall return and file their assessments on locally assessed property no later than April first, shall file with the assessor of the county an itemized return listing all the tangible personal property so owned or controlled on January first of each year, together with such additional information as required by the assessor to permit a determination of its value. The returns shall be delivered to the office of the assessor of the county between the first day of January and the first day of March of each year and shall be signed and certified by the taxpayer as being a true and complete list or statement of all the taxable tangible personal property and the estimated true value thereof. The assessor shall have available at his office a supply of appropriate forms or blanks on which the return by the taxpayer shall be made. For the convenience of taxpayers the assessor shall mail to or leave at the residence or place of business of the taxpayer a form for making the return.
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(L. 1945 p. 1930 § 5, A.L. 1959 H.B. 108, A.L. 1992 S.B. 630)
Effective 7-09-92
CROSS REFERENCE:
Equalization of merchants' and manufacturers' assessments, in first classification counties, 138.090, 138.100, 138.120, 138.130
(1980) Only those persons and corporations subject to special statutory provisions governing reporting and assessment under manufacturers' license tax statute are exempt from requirement in first class counties that certain returns be filed by all owners of tangible personal property subject to taxation under state law. Metal Form Corp. v. Leachman (Mo.), 599 S.W.2d 922.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.350 - Assessment of estates — duty of guardian.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.350. Assessment of estates — duty of guardian. —
It shall be the duty of the executor or administrator of the estate of any deceased person to deliver to the assessor such certified statement of all the property of such decedent as provided in sections 137.325 to 137.420. No such executor or administrator shall be eligible for discharge until all taxes levied and assessed under the provisions of sections 137.325 to 137.420 shall first have been paid.
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(L. 1945 p. 1930 § 6)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.360 - Form of oath — penalty for refusal — lists filed with county clerk.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2003
137.360. Form of oath — penalty for refusal — lists filed with county clerk. —
1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows:
I, ______, do hereby certify that the foregoing list contains a true and correct statement of all the tangible personal property made taxable by the laws of the state of Missouri, which I owned or which I had under my charge or management on the first day of January, 20______. I further certify that I have not sent or taken or caused to be sent or taken any property out of this state to avoid taxation.
­­Any person who refuses to make the certification to the list, when required so to do by the assessor or the assessor's deputy, shall upon conviction be deemed guilty of a misdemeanor and no property shall be exempt from executions issued on judgments in prosecutions pursuant to this section.
2. The list and certificate shall be filed by the assessor after the assessor has completed the assessor's books in the office of the county clerk who, after entering the filing thereon, shall preserve and safely keep them.
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(L. 1945 p. 1930 § 8, A.L. 1959 H.B. 108, A.L. 2003 H.B. 57)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.375 - Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008
137.375. Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure. —
1. The assessor shall make out and return to the county commission, on or before the first day of July in every year, the assessor's book, verified by his affidavit annexed thereto, in the following words:
______ being duly sworn makes oath and says that he has made diligent efforts to ascertain all the taxable property being or situate on the first day of January last past, in the county of which he is assessor; that, so far as he has been able to ascertain the same, it is correctly set forth in the foregoing book, in the manner and the value thereof stated therein, according to the mode required by law.
2. The clerk of the county commission shall immediately make out an abstract of the assessment book, showing aggregate footings of the different columns, so as to set forth the aggregate amounts of the different kinds of real and tangible personal property and the valuation thereof, and forward the abstract to the state tax commission.
3. Upon failure to make out and forward the abstract to the state tax commission on or before the twentieth day of July or within the additional time allowed by the county commission, the clerk shall upon conviction be deemed guilty of a misdemeanor.
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(L. 1945 p. 1930 § 10, A.L. 1959 H.B. 108, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.380 - Procedure when assessor's lists cannot be included in one book.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.380. Procedure when assessor's lists cannot be included in one book. —
Such books or lists may be made in one or more volumes numbered consecutively; and in such case the affidavit required by section 137.375 shall be annexed to each volume, referring therein to the other volumes by inserting in lieu of the word "book" in the latter part of said affidavit, the words "volume and in volume ______ (herewith returned)."
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(L. 1945 p. 1930 § 11)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.385 - Appeal from assessment — form — time for filing.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2020, 2 histories
137.385. Appeal from assessment — form — time for filing. —
Any person aggrieved by the assessment of his property may appeal to the county board of equalization. An appeal shall be in writing and the forms to be used for this purpose shall be furnished by the county clerk. Such appeal shall be lodged with the county clerk as secretary of the board of equalization before the second Monday in July; provided, that the board may in its discretion extend the time for filing such appeals.
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(L. 1945 p. 1930 § 12, A.L. 2020 S.B. 676)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.390 - County commission to determine tax rate.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008, 2 histories
137.390. County commission to determine tax rate. —
After the assessor's book shall be corrected and adjusted according to law, but not later than September twentieth of each year, or in the case of any city not within a county or counties with a charter form of government, not later than October first, the county commission shall ascertain the sum necessary to be raised for county purposes, and fix the rate of taxes on the several subjects of taxation so as to raise the required sum, and the same shall be entered in proper columns in the tax book.
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(L. 1945 p. 1930 § 18, A.L. 2006 S.B. 1016, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.392 - Clerk to deliver tax books to collector, when — extension of time.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.392. Clerk to deliver tax books to collector, when — extension of time. —
On or before October thirty-first of each year, the county clerk shall deliver the real estate and personal property tax books, with the taxes correctly extended thereon, to the county collector, except that in counties in which the county clerk does not prepare the real estate and tangible personal property tax bills, the books shall be returned to the county collector on or before September fifteenth of each year. The time may, for good cause shown, be extended by the county commission for a period not to exceed ten days after September fifteenth.
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(L. 1945 p. 1930 § 13, A.L. 1959 H.B. 108)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.395 - County commission to establish system of bookkeeping.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.395. County commission to establish system of bookkeeping. —
The county commission is empowered and authorized to facilitate and expedite the assessment, calculation, extension and collection of taxes, and may by order prescribe a method or system to facilitate the assessment, calculation, extension and collection of taxes. Such system shall specify the kind of books and forms except assessment blanks to be used by the assessor, county clerk and collector and shall prescribe the method and manner of calculating, extending or computing the taxes and the form and manner of preparation of tax bills. To facilitate and expedite the assessment, calculation, extension and collection of taxes, an adequate system of bookkeeping and accounting may be established and the necessary mechanical devices or equipment shall be procured and employed for this purpose and said commission shall designate the manner of the performance of the duties required to make such system efficient and operative.
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(L. 1945 p. 1930 § 19)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.400 - County reimbursed for abstract furnished to any city, town or village.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.400. County reimbursed for abstract furnished to any city, town or village. —
The county shall be reimbursed in the amount of the actual cost and expense to the county in the preparation of an abstract of assessment required to be furnished to any city, town or village by the county clerk or other county officer.
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(L. 1945 p. 1930 § 20)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.405 - Certain sections not applicable to property assessed by state tax commission.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.405. Certain sections not applicable to property assessed by state tax commission. —
The provisions of sections 137.325 to 137.420 shall not apply to property, the assessment of which by the state tax commission is otherwise provided for by law.
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(L. 1945 p. 1930 § 22)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.410 - Inconsistent laws not applicable.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.410. Inconsistent laws not applicable. —
Any law inconsistent with the provisions of sections 137.325 to 137.420 shall be inapplicable to counties of the first class.
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(L. 1945 p. 1930 § 23)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.420 - False certification a misdemeanor.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.420. False certification a misdemeanor. —
Any false certification to any statement filed by any person with the county assessor under sections 137.325 to 137.420, made with intent to defraud, shall constitute a misdemeanor and be punishable as such.
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(L. 1945 p. 1930 § 21)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.425 - Tax levy, how made in counties with township organization — assessment book, how prepared.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1981
137.425. Tax levy, how made in counties with township organization — assessment book, how prepared. —
1. In all counties which adopt township organization, township taxes for township purposes may be levied on the taxable property in the townships for the first year following the adoption of township organization, based on the assessment made in the year for which the taxes are levied.
2. The county assessor shall make out and deliver to the county clerk, not later than the first day of June of the same year, an assessment book of the county, arranged in a manner so that it can be determined which township is entitled to the taxes assessed against any property.
3. The book shall be supplied by the county and the assessment and the list shall be based upon the assessment made by the county assessor for the current year.
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(RSMo 1939 §§ 14019, 14021, A.L. 1959 H.B. 108, A.L. 1981 H.B. 114 & 146)
Prior revisions: 1929 §§ 12342, 12344; 1919 §§ 13255, 13257; 1909 § 11743
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.435 - Real property assessed, how and where.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1981
137.435. Real property assessed, how and where. —
All real property shall be assessed in the township in which the same is situated, with the owner's name thereof, if known; if the owner's name is not known, then it shall be assessed as nonresident. The assessor shall place the street address or rural route and post-office address opposite the name of each taxpayer on the tangible personal property assessment book.
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(RSMo 1939 § 14003, A.L. 1981 H.B. 114 & 146)
Prior revisions: 1929 § 12326; 1919 § 13239; 1909 § 11727
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.440 - Assessment of real and tangible property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1981
137.440. Assessment of real and tangible property. —
The county assessor or some suitable person empowered by him, shall, within the time prescribed by law, and after being furnished with the necessary blanks, proceed to take a list of the taxable property of each township in the county and assess the value thereof in accordance with the provisions of the general laws of this state in relation to the assessment of real and tangible personal property by county assessors, in all things pertaining to the discharging of his official duties, except when the same may be inconsistent with the provisions of this chapter.
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(RSMo 1939 § 14005, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)
Prior revisions: 1929 § 12328; 1919 § 13241; 1909 § 11729
(1960) Where surface fee and mineral estate of twenty acres had been severed and no assessment list had been furnished by anybody having any interest therein, the assessment made by the township assessor pursuant to statutory authority was an assessment of the entire title to the described real estate and the tax deed conveyed both the surface and the mineral rights. Dorman v. Minnich (Mo.), 336 S.W.2d 500.
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.445 - Assessor's books — how made.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1981
137.445. Assessor's books — how made. —
The county assessor shall, on or before the time prescribed by the general law, make out and deliver to the county clerk of his county, in tabular form and alphabetical order, in books to be furnished by the county, one for each township in the county, the names of the several persons, companies or corporations in whose name any tangible personal property shall have been listed in each township, and in appropriate columns, opposite each name, the number and value of all articles of tangible personal property listed according to law, and he shall, in like manner, after having listed and valued the real estate in each township in the county, make out and deliver to the county clerk of his county the assessment of all the lands and town lots within each township in the county, properly entered in a land book, one for each township, to be furnished by the county, and to be made out in such form as is prescribed in the general law in relation to county assessors.
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(RSMo 1939 § 14006, A.L. 1945 p. 1970, A.L. 1981 H.B. 114 & 146)
Prior revisions: 1929 § 12329; 1919 § 13242; 1909 § 11730
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.450 - Assessment lists to be filed with county clerk.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1939
137.450. Assessment lists to be filed with county clerk. —
He shall file with the county clerk, in alphabetical order, within the time prescribed by law, all of the assessment lists taken by him, which lists shall be kept by the clerk as now provided by law; provided, that all necessary blank lists, books and stationery shall be furnished by the county clerk, to be paid for out of the county treasury.
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(RSMo 1939 § 14007)
Prior revisions: 1929 § 12330; 1919 § 13243; 1909 § 11731
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.465 - County clerk to submit lists of property — abstracts of all real property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2005
137.465. County clerk to submit lists of property — abstracts of all real property. —
1. It shall be the duty of the county clerk of each county in this state, that has or hereafter may adopt township organization, to annually submit, for the use of the collector-treasurer of each county, correct lists of the property assessed, which lists shall be in alphabetical order, the names of the persons owing tax on personal property in the county, the aggregate value of such property assessed to each person, and the amount of taxes due thereon.
2. The county clerk shall also submit for the use of the collector-treasurer an abstract of all real property which is assessed, in numerical order, which shall show the name or names, if known, of the person or persons to whom each tract or lot is assessed, and the value of each tract or lot, and the amount of taxes due thereon, which list shall be made out in strict conformity with the forms and instructions furnished by the state tax commission.
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(RSMo 1939 § 13995, A.L. 1945 p. 1970, A.L. 2005 H.B. 58 merged with S.B. 210)
Prior revisions: 1929 § 12318; 1919 § 13231; 1909 § 11719
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.470 - County clerk to estimate state, county, township, school, bridge and other tax.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.470. County clerk to estimate state, county, township, school, bridge and other tax. —
The county clerk shall cause to be estimated and set down in separate columns, to be prepared for that purpose, in the copied or original assessment roll, opposite the several sums set down as the valuation of real and personal estate, the respective sums, in dollars and cents to be paid as taxes thereon, stating separately the amount of state, county, township, school, bridge and other tax.
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(RSMo 1939 § 13996, A.L. 1945 p. 1970)
Prior revisions: 1929 § 12319; 1919 § 13232; 1909 § 11720
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.475 - County clerk to deliver assessment roll to collector.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.475. County clerk to deliver assessment roll to collector. —
The county clerk shall cause a copy of the assessment roll of each township in their respective counties, with the taxes extended thereon, to be delivered to the collector of such township, on or before the day in each year, as fixed by law, when taxes become due, or, if the county commission determines that a copy of the assessment roll is unnecessary, the clerk shall deliver the original assessment rolls with the taxes extended thereon to the collector.
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(RSMo 1939 § 13997, A.L. 1945 p. 1970)
Prior revisions: 1929 § 12320; 1919 § 13233; 1909 § 11721
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.480 - State tax commission to instruct and advise county clerks.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.480. State tax commission to instruct and advise county clerks. —
It shall be the duty of the state tax commission to make out and forward to the county clerks of the several counties that have or may hereafter adopt township organizations for the use of such county clerks and other officers, suitable forms and instructions relating to the discharge of their duties; and all such instruction shall be strictly complied with by said officers; it shall give its opinion and advice on all questions of doubt as to the true intent and meaning of the law pertaining to township organization.
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(RSMo 1939 § 14001, A.L. 1945 p. 1970)
Prior revisions: 1929 § 12324; 1919 § 13237; 1909 § 11725
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.485 - Constitutional charter cities subject to the provisions of sections 137.485 to 137.550.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.485. Constitutional charter cities subject to the provisions of sections 137.485 to 137.550. —
Any constitutional charter cities in this state not situated within a county shall be subject to the provisions of sections 137.485 to 137.550 with respect to the assessment of real and tangible personal property for state, school and local purposes.
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(L. 1945 p. 1859 § 1)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.495 - Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2002
137.495. Property owners to file return listing tangible personal property, when — filing on next business day when filing date is on a Saturday or Sunday. —
Every person, corporation, partnership or association subject to taxation pursuant to the laws of this state and owning or controlling tangible personal property taxable by the cities shall file with the assessor of the cities a return listing all such tangible personal property so owned or controlled on January first of each year and estimating the true value thereof in money. The return shall be filed between the first day of January and the first day of April of each year, shall be signed by the taxpayer, and shall be certified by the taxpayer as being a true and complete list and statement of all the tangible personal property and the estimated value thereof. If the first day of April is a Saturday or Sunday, the last day for filing shall be the next business day.
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(L. 1945 p. 1859 § 18, A.L. 1959 H.B. 108, A.L. 2002 H.B. 2130 merged with S.B. 1217)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.500 - Assessment blanks, distribution, how signed — penalty.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.500. Assessment blanks, distribution, how signed — penalty. —
The assessor shall have available at his office a supply of appropriate forms or blanks on which the taxpayer's returns are to be made. For the convenience of taxpayers the assessor may mail or leave at the residence or place of business of the taxpayers the forms or blanks. The forms prescribed shall not require any affidavit or acknowledgment, but shall require the signature of the taxpayer and if the taxpayer is a corporation, the form shall require the signatures of any two officers of the corporation. Any person who willfully signs a false or fraudulent return shall be subject to the penalties provided for in sections 137.485 to 137.550.
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(L. 1945 p. 1859 § 19, A.L. 1959 H.B. 108)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.505 - Failure to file return — duty of assessor.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2004
137.505. Failure to file return — duty of assessor. —
If any person, corporation, partnership or association shall fail to file a return as required by sections 137.485 to 137.550, the assessor shall ascertain the true amount and value of the taxable tangible personal property of such person, corporation, partnership or association on the best information available to him and shall assess said property at ten percent above its value.
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(L. 1945 p. 1859 § 21, A.L. 1969 p. 248, A.L. 2004 S.B. 1394)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.510 - Assessor's books — method of preparation — date to be completed.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008
137.510. Assessor's books — method of preparation — date to be completed. —
The assessor shall make up the assessment plat books or records in convenient alphabetical or numerical order from the reports made by the deputy assessors, the lists, statements or returns made of real or tangible personal property, his own view, or the best information he can otherwise obtain, and complete said assessment plat books or records on or before July first of each year.
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(L. 1945 p. 1859 § 8, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.512 - Notice as to time and place of inspection of assessment records.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.512. Notice as to time and place of inspection of assessment records. —
When the assessment plat books or records are completed, the assessor shall give two weeks' notice in at least two daily newspapers published within the city that the books are open for inspection, and stating when and where the board of equalization will be in session.
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(L. 1945 p. 1859 § 11, A.L. 1959 H.B. 108)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.515 - Assessor to make abstract of books, when — copies certified.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 2008
137.515. Assessor to make abstract of books, when — copies certified. —
After the assessment plat books or records have been corrected, the assessor shall make an abstract thereof showing the amount of the several kinds of property assessed and specifying the amount of value of all taxable property within the city, and certify thereon that the same is a true and correct abstract of all such property in the city so far as he has been able to ascertain. One copy of the abstract, verified by his oath, shall be delivered on or before the twentieth day of July to the mayor, and another to the state tax commission.
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(L. 1945 p. 1859 § 14, A.L. 2008 S.B. 711)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.520 - Assessor to extend book — make tax bills.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.520. Assessor to extend book — make tax bills. —
The assessor shall extend in the tax books the state, school, and local taxes and include in said books such matter as the law shall provide or the city comptroller require. The assessor shall then cause tax bills to be made out for such taxes in such form as the law shall provide or the city comptroller require, on or before September thirtieth of each year, who shall compare said bills with said books and schedule and test the footings, and then officially stamp said bills and deliver them with one schedule to the collector on or before the thirty-first day of October of each year, and take his separate receipts; one for the aggregate of said bills, and another for the state taxes, which last receipt the city comptroller shall transmit to the director of revenue.
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(L. 1945 p. 1859 § 14)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.525 - Duties of city comptroller.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.525. Duties of city comptroller. —
The city comptroller shall hear and determine all complaints or manifest error in the assessment of property for taxes, and in all cases when it shall appear that any real or tangible personal property has been erroneously assessed, cause the same to be corrected on the assessment books, and certify to the director of revenue all such corrections for credit to the collector. The city comptroller shall perform all duties and acts within the city, in regard to the land delinquent list, the sale of land for taxes, and the assessment books and tax bills that are imposed on county commissions by general law; and make out the back tax books and the back tax bills required by law.
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(L. 1945 p. 1859 § 15)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.535 - Assessor to make daily record of transfers of property.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.535. Assessor to make daily record of transfers of property. —
It shall be the duty of the assessor to make a daily record of any transfers of any parcels of real estate recorded in the office of the recorder of deeds of such city and he shall correct or change his plat books and records accordingly.
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(L. 1945 p. 1859 § 17)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.540 - False returns — board of equalization notified — duties of board.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.540. False returns — board of equalization notified — duties of board. —
If any taxpayer knowingly files a false return, the assessor shall notify the board of equalization thereof in writing. The board on receipt of the notice shall notify the taxpayer of the particulars in which the return is alleged to be false and shall fix a time for a hearing. The taxpayer shall have the right to appear and defend against the charge. If the charge appears unfounded, it shall be dismissed by the board. If it appears that the taxpayer is guilty as charged, the board shall ascertain the true amount and value of all taxable tangible personal property owned or controlled by the taxpayer and shall assess the property as similar property of other taxpayers is assessed. By way of penalty for filing the false return the assessment shall be doubled.
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(L. 1945 p. 1859 § 20, A.L. 1959 H.B. 108)
CROSS REFERENCE:
Board of equalization, powers and duties in constitutional charter cities, 138.140 to 138.180
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.545 - False returns — penalty.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1959
137.545. False returns — penalty. —
Any person or any officer in a corporation, partnership or association required by law to make, render, sign or verify any return who makes any false or fraudulent return or statement, with intent to defeat or evade the assessment required by sections 137.485 to 137.550 to be made, shall upon conviction be fined not to exceed five hundred dollars, or be imprisoned not to exceed one year, or both, at the discretion of the court, with the cost of prosecution. Any corporation, partnership or association rendering a false or fraudulent return is liable to a penalty of not less than one hundred dollars and not to exceed five thousand dollars, at the discretion of the court, with the costs of prosecution.
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(L. 1945 p. 1859 § 22, A.L. 1959 H.B. 108)
2023 Missouri Revised Statutes › Title X - Taxation and Revenue › Chapter 137 - Assessment and Levy of Property Taxes › Section 137.550 - Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter.

Title X TAXATION AND REVENUE
Chapter 137
• Effective - 28 Aug 1945
137.550. Provisions of sections 137.485 to 137.550 to supersede any conflicting provisions in city charter. —
The several provisions of sections 137.485 to 137.550 shall supersede any provisions in any charter of such cities which may be in conflict with the provisions of said sections.
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(L. 1945 p. 1859 § 23)