Section 137.250 – List lost or destroyed — new assessment to be made.
Effective – 28 Aug 1959 137.250. List lost or destroyed — new assessment to be made. — 1. If from any cause the assessor’s books, either before or after the taxes are extended thereon, and the assessment list taken and returned by the assessor of any county to the county commission are lost or destroyed, […]
Section 137.260 – County clerk to correct tax book.
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 […]
Section 137.265 – Assessment not illegal because of informality in making.
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 […]
Section 137.270 – County commission to hear and determine erroneous assessments.
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 […]
Section 137.275 – Appeals to county board of equalization — lodged where.
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 […]
Section 137.280 – Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice.
Effective – 28 Aug 2021, 3 histories 137.280. Failure to deliver list, penalty, exceptions, second notice by assessor required before penalty to apply — assessor to transmit log to fund, when — electronic assessment list or notice. — 1. Taxpayers’ personal property lists, except those of merchants and manufacturers, and except those of railroads, public […]
Section 137.285 – Double assessment for making fraudulent list.
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 […]
Section 137.210 – Assessor to examine and compare lists — assessor’s book.
Effective – 28 Aug 1959 137.210. Assessor to examine and compare lists — assessor’s book. — The assessor shall examine and compare the list of property delivered by individuals with the plats and maps, and after diligent efforts to ascertain all taxable property in his county shall make a complete list of all the real […]
Section 137.215 – Books to be divided into two parts — land list and personal property list — method of making list.
Effective – 28 Aug 1945 137.215. Books to be divided into two parts — land list and personal property list — method of making list. — 1. In all counties, except in the city of St. Louis, the assessor’s books shall be arranged or divided into two parts only, part first to be known and […]
Section 137.220 – Assessor to prepare plats to all tracts and lots.
Effective – 28 Aug 1945 137.220. Assessor to prepare plats to all tracts and lots. — The assessor of St. Louis City shall cause to be prepared plats covering all tracts and lots of land in said city, and the county assessor in every county where the county commission shall have passed an order requiring […]