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, […]
Effective – 28 Aug 2008 137.490. Dates of beginning and completing assessment — assessment must be uniform — notice to owners, when, contents. — 1. The assessor, or his deputies under his direction, shall assess all the taxable real property within the city and all tangible personal property taxable by the city under the laws […]
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 […]
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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
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. ——– (L. 1945 p. 1859 […]
