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 137.290 – Clerk to extend taxes in assessor’s book, authentication as tax book, delivery to collector — electronic format authorized.
Effective – 28 Aug 1998 137.290. Clerk to extend taxes in assessor’s book, authentication as tax book, delivery to collector — electronic format authorized. — 1. The clerk of the county commission in each county, upon receipt of the certificates of the rates levied by the county commission, school districts and other political subdivisions authorized […]
Section 137.295 – Clerk to make statement.
Effective – 28 Aug 1959 137.295. Clerk to make statement. — When the books or lists for the collectors are completed, the county clerks shall make a complete statement of the assessment and taxes charged, on blanks and in conformity to instructions furnished by the director of revenue. The collector shall subscribe a receipt for […]
Section 137.298 – Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill.
Effective – 28 Aug 2004 137.298. Cities may pass ordinance to include charges for outstanding parking tickets on personal property tax bill — personal property tax receipt, issued when — cities may enter into agreements with county to include outstanding vehicle-related fees and fines on personal property tax bill. — 1. Other provisions of law […]