Section 137.117 – Recorder to furnish list of real estate transfers (third and fourth class counties).
Effective – 28 Aug 1959 137.117. Recorder to furnish list of real estate transfers (third and fourth class counties). — The circuit clerk and ex officio recorder of deeds of each county of the fourth class and of each county of the third class wherein the offices are combined, and the recorder of deeds of […]
Section 137.098 – College fraternity and sorority real property, how assessed.
Effective – 28 Aug 1986 137.098. College fraternity and sorority real property, how assessed. — For the purposes of assessments of real property under chapter 137, property used for housing students owned by a fraternity and sorority recognized by a public or private college or university within this state shall be considered to be a […]
Section 137.100 – Certain property exempt from taxes.
Effective – 28 Aug 2013, 3 histories 137.100. Certain property exempt from taxes. — The following subjects are exempt from taxation for state, county or local purposes: (1) Lands and other property belonging to this state; (2) Lands and other property belonging to any city, county or other political subdivision in this state, including market […]
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 […]
Section 137.113 – Scope of sections.
Effective – 28 Aug 1989 137.113. Scope of sections. — The provisions of sections 137.112 to 137.114 shall apply only to the deferred maintenance of dwellings consisting of any number of residential units which is begun during the period January 1, 1978, to December 31, 1988, or which is begun during the period August 28, […]
Section 137.114 – Assessment of deferred maintenance improvements postponed — eligibility requirements.
Effective – 31 Dec 1985 137.114. Assessment of deferred maintenance improvements postponed — eligibility requirements. — 1. In making assessments of real property as required by the provisions of section 137.115, and in order to provide for the renovation of obsolete properties as authorized by Section 7 of Article X of the Missouri Constitution, the […]
Section 137.115 – Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment.
Effective – 28 Aug 2021, 9 histories 137.115. Real and personal property, assessment — classes of property, assessment — physical inspection required, when, procedure — opt-out provision — mine property assessment. — 1. All other laws to the contrary notwithstanding, the assessor or the assessor’s deputies in all counties of this state including the City […]
Section 137.116 – Department of revenue to furnish lists of motor vehicles.
Effective – 28 Aug 1963 137.116. Department of revenue to furnish lists of motor vehicles. — 1. The department of revenue shall annually transmit as of January first of each year to the county assessor of each county and of the city of St. Louis, a list showing the description of all motor vehicles, motor […]