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Section 48.010 – Assessed valuation defined.

Effective – 28 Aug 1945 48.010. Assessed valuation defined. — For the purposes of this chapter, “assessed valuation” shall mean the valuation of all real and personal property as determined and finally established by the state agency charged with the duty of equalizing assessments. ­­——– (L. 1945 p. 1801 § 2)

Section 48.020 – Classification of counties into four classes for purpose of organization and power — classification, how determined — annual increase to assessed valuation, amount.

Effective – 25 May 2010 48.020. Classification of counties into four classes for purpose of organization and power — classification, how determined — annual increase to assessed valuation, amount. — 1. All counties of this state are hereby classified, for the purpose of establishing organization and powers in accordance with the provisions of Section 8, […]

Section 48.030 – Change in classification, how, when effective.

Effective – 25 May 2010, 2 histories 48.030. Change in classification, how, when effective. — 1. No county shall move from a lower class to a higher class or from a higher class to a lower class until the assessed valuation of the county is such as to place it in the other class for […]

Section 48.040 – State auditor to notify county officers of change in class.

Effective – 28 Aug 1945 48.040. State auditor to notify county officers of change in class. — It shall be the duty of the state auditor, as the supervisor of county audits, to examine annually the assessed valuation figures of the various counties immediately upon the certification of same by the state equalizing agency and […]

Section 48.050 – Effect of change of class on county offices and officers.

Effective – 28 Aug 1945 48.050. Effect of change of class on county offices and officers. — Any elected county official whose office may be abolished or consolidated with another office as a result of the change of the county from one class to another shall continue to hold the office to which he was […]