Effective – 28 Aug 2018, 3 histories 137.010. Definitions. — The following words, terms and phrases when used in laws governing taxation and revenue in the state of Missouri shall have the meanings ascribed to them in this section, except when the context clearly indicates a different meaning: (1) “Grain and other agricultural crops in […]
Effective – 28 Aug 1945 137.015. Classification of property. — All property in Missouri shall be classified for tax purposes as follows: Class one, real property; class two, tangible personal property; class three, intangible personal property. ——– (L. 1945 p. 1799 § 2) CROSS REFERENCE: Property classified for taxation, Const. Art. X § 4(a) to […]
Effective – 28 Aug 2018, 5 histories 137.016. Real property, subclasses of, defined — political subdivision may adjust operating levy to recoup revenue, when — reclassification to apply, when — placement of certain property within proper subclass, factors considered. — 1. As used in Section 4(b) of Article X of the Missouri Constitution, the following […]
Effective – 28 Aug 2018, 2 histories 137.017. Agricultural and horticultural property, how assessed. — 1. For general property assessment purposes, the true value in money of land which is in use as agricultural and horticultural property, as defined in section 137.016, shall be that value which such land has for agricultural or horticultural use. […]
Effective – 28 Aug 2015 137.018. Certain merchandise exempt from ad valorem taxes. — 1. As used in this section, the term “merchandise” shall include short-term rentals of equipment and other merchandise offered for short-term rentals by rental companies under 532412 or 532210 of the 2012 edition of the North American Industry Classification System as […]
Effective – 28 Aug 2018, 2 histories 137.021. Grading of land for valuation, agricultural and horticultural land, factors to be considered — split-off, effect of. — 1. The assessor, in grading land which is devoted primarily to the raising and harvesting of crops, to the feeding, breeding and management of livestock, to dairying, or to […]
Effective – 13 May 1994 137.022. Private car company, defined — subject to assessment and taxation, manner. — 1. As used in this section, “private car company” means any person, association, company or corporation, not being the owner or lessee of a railroad or street railway company, engaged in the business of furnishing or leasing […]
Effective – 28 Aug 1995, 2 histories 137.023. Rules and regulations — promulgation, procedure. — No rule or portion of a rule promulgated under the authority of this chapter shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ——– (L. 1994 H.B. 1161, A.L. 1995 S.B. 3)
Effective – 28 Aug 1984 137.030. Levy for library purposes. — 1. Any county, or other political subdivision otherwise authorized by law to support and conduct a library, may levy for library purposes in addition to the limits prescribed in Article X of the Constitution a rate of taxation on all property subject to its […]
Effective – 28 Aug 1945 137.035. What taxes to be assessed, levied, and collected in counties. — The following named taxes shall hereafter be assessed, levied and collected in the several counties in this state, and only in the manner, and not to exceed the rates prescribed by the constitution and laws of this state, […]
Effective – 28 Aug 1986 137.037. Levy to pay cost of property reevaluation — election — form of ballot. — 1. The county commission of any county may, at any election, submit to the voters of the county a proposition to authorize a levy not to exceed two mills on the dollar of assessed valuation […]
Effective – 02 Jan 1979 137.040. Procedure for assessing, levying, and collecting additional taxes — limitations — conditions. — 1. No other tax for any purpose shall be assessed, levied or collected, except under the following limitations and conditions, viz: The prosecuting attorney or county counselor of any county, upon the request of the county […]
Effective – 28 Aug 1945 137.045. Assessment, levy, and collection not to be made except as provided — penalty. — 1. Any county commissioner or other county officer in this state who shall assess, levy or collect, or who shall attempt to assess, levy or collect, or cause to be assessed, levied or collected, any […]
Effective – 28 Aug 2008, 2 histories 137.055. County commission to fix rate of tax, when, exceptions — public hearing to be held, when, notice, effect. — 1. After the assessor’s book of each county, except in any city not within a county or any county with a charter form of government, shall be corrected […]
Effective – 28 Aug 1959 137.060. Action of county commission to be entered of record. — Whenever the county commission ascertains the amount to be raised for county purposes, and fixes the rate of county taxes, it shall cause the same to be entered of record, so as to show the whole amount to be […]
Effective – 28 Aug 1990 137.065. Limit of county taxes — increase, election, ballot — reduction not necessary, when. — 1. For county purposes the annual tax on property, not including taxes for the payment of valid bonded indebtedness or renewal bonds issued in lieu thereof, shall not exceed the rates herein specified: In counties […]
Effective – 28 Aug 1945 137.070. Apportionment in counties having township organization. — In all counties in this state which have now or may hereafter adopt township organization, if the amount of revenue desired and estimated by the county commission for county purposes and the amount desired and estimated by any township board for township […]
Effective – 28 Aug 1986 137.072. School districts and political subdivisions may increase tax ceiling by vote of governing body, when. — It is the intent of the general assembly under authority of Section 10(c) of Article X of the Constitution of Missouri that a political subdivision, including a school district, may increase its tax […]
Effective – 11 Oct 2013, 4 histories *137.073. Definitions — revision of prior levy, when, procedure — calculation of state aid for public schools, taxing authority’s duties. — 1. As used in this section, the following terms mean: (1) “General reassessment”, changes in value, entered in the assessor’s books, of a substantial portion of the […]
Effective – 28 Aug 1983 137.074. Merchants’ and manufacturers’ personal property excluded in tax rate calculations, when — identified separately, how — real property records to contain certain information. — 1. For the purpose of determining any tax rate under section 137.073, or other applicable provisions of the statutes or constitution of this state, the […]
