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COUNTY BOARDS OF EQUALIZATION, GENERALLY |
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138.010
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Membership of county board of equalization — annual meetings. (8/28/2008) |
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138.011
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Board of equalization members, restriction on being certain local officials ... (8/28/2004) |
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138.015
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Representation of constitutional charter cities under 300,000 on board — ... (8/28/1986) |
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138.020
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Members of board not to receive additional compensation, exception — ... (8/28/2002) |
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138.030
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Oath of members — powers and duties. (8/28/1959) |
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138.040
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Power to send for persons and papers — quorum. (8/28/1945) |
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138.050
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Rules to be observed. (8/28/2008) |
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138.060
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Appeals from assessor's valuation, no presumption that valuation is ... (8/28/2020) |
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138.070
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Assessment of property omitted from assessor's books — notice — hearings. (8/28/1945) |
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138.080
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Adjustment of tax books. (8/28/1945) |
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BOARDS OF EQUALIZATION, CERTAIN FIRST AND SECOND CLASSIFICATION COUNTIES |
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138.085
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County board of equalization, certain first and second class counties. (7/11/1985) |
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138.090
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Meetings of board (first class counties). (8/28/2020) |
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138.100
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Rules — hearings (first classification counties). (8/28/2008) |
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138.110
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Complaints to be filed with state tax commission, when (first class counties). (8/28/2008) |
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138.120
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Merchants' and manufacturers' books submitted, when — notice, hearing ... (8/28/2008) |
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138.130
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Extension of taxes — delivery of books (first class counties). (8/28/1959) |
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138.135
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Assessor not to be member of board of equalization — assessment to remain ... (8/28/2007) |
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BOARD OF EQUALIZATION, ST. LOUIS CITY |
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138.140
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Board of equalization — members — oath — compensation — vacancies, how filled. (8/28/1971) |
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138.150
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Powers and duties — notice of increase. (8/28/1959) |
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138.170
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Length and period of meetings — subpoena witnesses — hearings. (8/28/2008) |
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138.180
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Appeal to board of equalization, how taken. (8/28/2008) |
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STATE TAX COMMISSION |
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Commission transferred to department of revenue, 32.028
Corporation franchise tax, appeals, commissions, duties, 32.028
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138.190
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Creation of state tax commission — term of office. (8/28/1945) |
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138.200
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Qualifications of members — interim appointments — members to devote full ... (8/28/1959) |
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138.210
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Oath of office. (8/28/1945) |
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138.220
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Bond — amount. (8/28/1945) |
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138.230
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Compensation and expenses. (8/28/1984) |
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138.235
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Commission to conduct seminars — investigate leasing companies — ... (8/28/1984) |
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138.240
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Quorums — hearings — decisions. (8/28/1945) |
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138.250
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Location of office. (8/28/1945) |
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138.260
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Secretary, appointment, duties — compensation, how set. (8/28/1973) |
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138.280
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Employment of clerical help. (8/28/1945) |
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138.290
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Agents, appointed, when — compensation, how provided. (8/28/1980) |
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138.300
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Powers of agents. (8/28/1959) |
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138.310
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Agent to conduct investigations — advisory recommendations. (8/28/1945) |
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138.320
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Forms and instructions. (8/28/1945) |
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138.330
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Seal for commission — attestation of records — evidence — custodian of seal. (8/28/1945) |
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138.340
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Commission cannot fix rate of levy. (8/28/1945) |
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138.350
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Public meetings — access to records — certification of documents. (8/28/1949) |
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138.360
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Issuance of subpoenas — fees — costs. (8/28/1949) |
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138.370
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Examination of witnesses and books. (8/28/1949) |
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138.380
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Duties and powers of commission. (8/28/2008) |
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138.390
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To classify and equalize property. (8/28/2008) |
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138.400
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Certification of valuation changes — adjustments. (8/28/2008) |
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138.410
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General supervision — attorney general and prosecuting attorney to assist ... (8/28/1951) |
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138.415
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Official visits to counties. (8/28/1951) |
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138.420
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Power of original assessment — notification — modification of decision. (6/20/1986) |
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138.430
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Right to appeal, procedure, notice to collector, when — investigation — ... (8/28/2008) |
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138.431
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Hearing officers of tax commission to hear appeals, when, procedure — ... (10/11/2013) |
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138.432
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Decisions and orders of hearing officers, appeal of, procedure — when ... (8/28/1983) |
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138.433
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Pleadings, when deemed filed. (8/28/1983) |
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138.434
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Attorney fees and other costs awarded taxpayers on appeal in charter ... (8/28/1994) |
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138.435
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Office of state ombudsman for property assessment and taxation established ... (8/28/2008) |
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138.440
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Annual report — content — compensation for extra duties. (8/28/1984) |
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138.445
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Annual report to contain property valuations according to counties — ... (8/28/2018) |
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138.450
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Annual meeting of assessors — expenses — warrant in payment. (8/28/1983) |
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138.460
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Inspection of assessment rolls — assessment of property omitted from rolls ... (8/28/1947) |
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138.470
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Hearing — correction of books — compensation of assessor — court review — ... (8/28/1957) |
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138.480
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Papers may be destroyed, when. (8/28/1945) |
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| - Cross References |
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Abbreviations and symbols, use of, permitted in tax proceedings, 140.180 |
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County board of equalization, appeal to, how made, 137.385 |
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Erroneous assessment or errors in descriptions, correction of, 137.270, 137.525 |
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Hearing by county board on falsity of assessment list, penalties, 137.285, 137.540 |
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Liability of county officers for failure to perform duties connected with taxation, 139.300 |
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Manufacturers' tax, equalization of assessment by county board, 150.310 to 150.340 |
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Merchants' tax, equalization of assessment by county board, 150.050 to 150.070 |
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Railroad property, state tax commission to assess and equalize, 151.060 |
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Tax title not invalidated by irregularity or omissions in assessment rolls, 140.520 |
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