Section 137.120 – Property list, contents.
Effective – 28 Aug 1989 137.120. Property list, contents. — The lists required by section 137.115 shall contain: (1) A list of all the real estate; (2) A list of all the livestock, poultry, and bee colonies, showing the total number of each; (3) An aggregate statement of all lawn and garden tractors, harvesting equipment, […]
Section 137.122 – Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions.
Effective – 28 Aug 2008, 2 histories 137.122. Depreciable tangible personal property — definitions — standardized schedule to be used — valuation table — exceptions. — 1. As used in this section, the following terms mean: (1) “Business personal property”, tangible personal property which is used in a trade or business or used for production […]
Section 137.123 – Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed.
Effective – 28 Aug 2021 137.123. Wind energy property, true value calculation for assessment purposes — original costs, how determined — enterprise zone agreements allowed. — 1. Beginning January 1, 2022, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses wind energy directly to generate […]
Section 137.125 – Procedure in case of absence from property and of death.
Effective – 28 Aug 1945 137.125. Procedure in case of absence from property and of death. — 1. If any person required by this chapter to list property shall be sick or absent when the assessor calls for a list of his property, the assessor shall leave at the office, or the usual place of […]
Section 137.130 – Assessor to make physical inspection, when — assessment.
Effective – 28 Aug 2005 137.130. Assessor to make physical inspection, when — assessment. — Whenever there shall be any taxable personal property in any county, and from any cause no list thereof shall be given to the assessor in proper time and manner, or whenever the assessor has insufficient information to assess any real […]
Section 137.135 – Duplicate list to be left if made during absence of owner.
Effective – 28 Aug 1945 137.135. Duplicate list to be left if made during absence of owner. — Whenever an assessment of property is made in the absence of the owner thereof, a duplicate list of such assessment shall be left, at the time of assessment, with some other member of the family not less […]
Section 137.150 – Assessor and other officers to administer oaths — failure of assessor — penalty.
Effective – 28 Aug 1945 137.150. Assessor and other officers to administer oaths — failure of assessor — penalty. — Assessors and deputy assessors, county and circuit clerks, notaries public, commissioners of the county commissions, associate circuit judges, and all other judicial officers, are empowered and authorized to administer any oath relating to the assessment […]
Section 137.101 – Charitable organizations, exemption from property taxes — assessor’s duties.
Effective – 28 Aug 2007 137.101. Charitable organizations, exemption from property taxes — assessor’s duties. — 1. The activities of nationally affiliated fraternal, benevolent, or service organizations which promote good citizenship, humanitarian activities, or improve the physical, mental, and moral condition of an indefinite number of people are purposes purely charitable within the meaning of […]
Section 137.110 – Assessment blanks, books and supplies, furnished, when.
Effective – 28 Aug 1983 137.110. Assessment blanks, books and supplies, furnished, when. — The state tax commission shall design the necessary assessment blanks, which design shall be furnished to the assessor at least one hundred twenty days prior to January first of each year. The assessor shall purchase assessment blanks, assessment books, and all […]
Section 137.112 – Deferred maintenance, defined.
Effective – 31 Dec 1985 137.112. Deferred maintenance, defined. — 1. As used in sections 137.112 to 137.114, “deferred maintenance” means maintenance, repairs or replacements, as described in this section, to an existing dwelling consisting of any number of residential units, regardless of the classification of the real property for assessment purposes. The term “deferred […]