Effective – 28 Aug 1945 137.325. Sections 137.325 to 137.420 applicable to first class counties. — The provisions of sections 137.325 to 137.420 shall apply only to counties within the first class as provided by law. ——– (L. 1945 p. 1930 § 1)
Effective – 28 Aug 2008 137.335. Blanks for assessment to be designed by state tax commission — time of making assessment. — The state tax commission shall design the necessary assessment blanks, which shall contain a classification of all tangible personal property, and the blanks shall be furnished to the county assessor sixty days before […]
Effective – 09 Jul 1992 137.340. Taxpayer to file return listing all tangible personal property. — Every person, corporation, partnership or association, subject to taxation under the laws of this state, owning or controlling tangible personal property taxable by any such county, except merchants and manufacturers, and except railroads, public utilities, pipeline companies or any […]
Effective – 01 Jan 2018, 2 histories 137.345. Failure to deliver list, penalty, exceptions — second notice to be given by assessor before penalty to apply — successful appeal by taxpayer, increases to use appeal basis. — 1. If any person, corporation, partnership or association neglects or refuses to deliver an itemized statement or list […]
Effective – 28 Aug 1945 137.350. Assessment of estates — duty of guardian. — It shall be the duty of the executor or administrator of the estate of any deceased person to deliver to the assessor such certified statement of all the property of such decedent as provided in sections 137.325 to 137.420. No such […]
Effective – 28 Aug 2010, 2 histories 137.355. Notice of increased assessment of listed property — notice to owners, when, contents. — 1. If an assessor increases the valuation of any tangible personal property as estimated in the itemized list furnished to the assessor, and if an assessor increases the valuation of any real property, […]
Effective – 28 Aug 2003 137.360. Form of oath — penalty for refusal — lists filed with county clerk. — 1. The certificate to be signed by each person making a list of property required by sections 137.325 to 137.420 shall be as follows: I, ______, do hereby certify that the foregoing list contains a […]
Effective – 28 Aug 2008 137.375. Assessor to deliver book, when — affidavit — duty of county clerk — penalty for failure. — 1. The assessor shall make out and return to the county commission, on or before the first day of July in every year, the assessor’s book, verified by his affidavit annexed thereto, […]
Effective – 28 Aug 1945 137.380. Procedure when assessor’s lists cannot be included in one book. — Such books or lists may be made in one or more volumes numbered consecutively; and in such case the affidavit required by section 137.375 shall be annexed to each volume, referring therein to the other volumes by inserting […]
Effective – 28 Aug 2020, 2 histories 137.385. Appeal from assessment — form — time for filing. — Any person aggrieved by the assessment of his property may appeal to the county board of equalization. An appeal shall be in writing and the forms to be used for this purpose shall be furnished by the […]
Effective – 28 Aug 2008, 2 histories 137.390. County commission to determine tax rate. — After the assessor’s book shall be corrected and adjusted according to law, but not later than September twentieth of each year, or in the case of any city not within a county or counties with a charter form of government, […]
Effective – 28 Aug 1959 137.392. Clerk to deliver tax books to collector, when — extension of time. — On or before October thirty-first of each year, the county clerk shall deliver the real estate and personal property tax books, with the taxes correctly extended thereon, to the county collector, except that in counties in […]
Effective – 28 Aug 1945 137.395. County commission to establish system of bookkeeping. — The county commission is empowered and authorized to facilitate and expedite the assessment, calculation, extension and collection of taxes, and may by order prescribe a method or system to facilitate the assessment, calculation, extension and collection of taxes. Such system shall […]
Effective – 28 Aug 1945 137.400. County reimbursed for abstract furnished to any city, town or village. — The county shall be reimbursed in the amount of the actual cost and expense to the county in the preparation of an abstract of assessment required to be furnished to any city, town or village by the […]
Effective – 28 Aug 1945 137.405. Certain sections not applicable to property assessed by state tax commission. — The provisions of sections 137.325 to 137.420 shall not apply to property, the assessment of which by the state tax commission is otherwise provided for by law. ——– (L. 1945 p. 1930 § 22)
Effective – 28 Aug 1945 137.410. Inconsistent laws not applicable. — Any law inconsistent with the provisions of sections 137.325 to 137.420 shall be inapplicable to counties of the first class. ——– (L. 1945 p. 1930 § 23)
Effective – 28 Aug 1973 137.415. County commission of first class charter county to furnish recorder with land list — compensation to recorder — penalty. — 1. The county commission of each county of class one having a charter form of government shall furnish the county recorders of the respective counties with a book, to […]
Effective – 28 Aug 1945 137.420. False certification a misdemeanor. — Any false certification to any statement filed by any person with the county assessor under sections 137.325 to 137.420, made with intent to defraud, shall constitute a misdemeanor and be punishable as such. ——– (L. 1945 p. 1930 § 21)
